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1 реализуемые активы
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2 реализуемые активы
1) Economy: realisable assets2) Business: realizable assetsУниверсальный русско-английский словарь > реализуемые активы
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3 распродажа легкореализуемых активов
Banks. Exchanges. Accounting. (Russian-English) > распродажа легкореализуемых активов
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4 консерватизм
Бухгалтеры склонны выбирать ту базу для измерений, которая дает наиболее неблагоприятную интерпретацию событий. Этот обычай приводит к определенным предписаниям: 'Не ожидание прибыли, а предвидение всех ожидаемых убытков.' 'Списание любой номинальной стоимости активов, если она вызывает сомнения.' 'Отсутствие в общем случае записей (в учетном регистре или торговых книгах), повышающих номинальную стоимость активов.' 'Оценка запасов товара ниже уровня затрат или чистой реализуемой стоимости.' 'Занижение номинальной стоимости активов достойно одобрения.' Можно утверждать, что такие правила могут принести бухгалтерскому делу дурную славу как науке об измерениях. — As a general rule accountants tend to select that basis for measurement which gives the most unfavorable interpretation of events. This convention gives rise to particular precepts, such as: 'Do not anticipate gains but provide for all foreseeable losses'. 'Write off any assets value if it is doubtful.' 'Asset values should generally not be written up.' 'Value stock-in-trade at the lower of cost or net realizable value.' 'Under-statement of asset values is commendable.' It can be argued that such rules may tend to bring accounting into disrepute as a science of measurement.
См. также в других словарях:
realizable assets — See: liquid assets … Accounting dictionary
realizable — rea‧liz‧a‧ble [ˈrɪəlaɪzəbl] also realisable adjective realizable assets/investments FINANCE assets or investments that can be sold quickly to provide money that is needed: • It had realizable assets of only $1.16 billion against liabilities of… … Financial and business terms
realizable — rea|liz|a|ble also realisable BrE [ˈrıəlaızəbəl] adj 1.) possible to achieve = ↑achievable ▪ Is this a realizable goal? 2.) in a form that can be changed into money easily ▪ the company s realizable assets … Dictionary of contemporary English
realizable — [[t]ri͟ːəla͟ɪzəb(ə)l[/t]] (in BRIT, also use realisable) 1) ADJ If your hopes or aims are realizable, there is a possibility that the things that you want to happen will happen. [FORMAL] ...the reasonless assumption that one s dreams and desires… … English dictionary
realizable account — An account drawn up on the dissolution of a partnership. The account is debited with the assets of the partnership and any expenses on realization; it is credited with the proceeds of any sales made. The difference between the total debits and… … Accounting dictionary
realizable account — An account drawn up on the dissolution of a partnership The account is debited with the assets of the partnership and any expenses on realization; it is credited with the proceeds of any sales made. The difference between the total debits and… … Big dictionary of business and management
realizable asset — See liquid assets … Big dictionary of business and management
quick assets — noun assets in the form of cash (or easily convertible into cash) • Syn: ↑liquid assets, ↑current assets • Usage Domain: ↑plural, ↑plural form • Hypernyms: ↑assets … Useful english dictionary
liquid assets — liquid capital; = quick assets; = realizable assets Assets held in cash or in something that can be readily turned into cash with minimal capital loss (e.g. deposits in a bank current account, trade debts, marketable investments). The ratio of… … Accounting dictionary
liquid assets — liquid capital; quick assets; realizable assets Assets held in cash or in something that can be readily turned into cash with minimal capital loss (e. g. deposits in a bank current account, trade debts, marketable investments). The ratio of these … Big dictionary of business and management
lower of cost and net realizable value rule — The method of valuing current assets and work in progress required by Statement of Standard Accounting Practice 9 and the Companies Act (1985), in which they should be valued at the lower of either cost or net realizable value for published… … Accounting dictionary
