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1 sum-of-the-digits depreciation method
Англо-русский экономический словарь > sum-of-the-digits depreciation method
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2 sum-of-the-digits depreciation method
Универсальный англо-русский словарь > sum-of-the-digits depreciation method
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3 sum-of-the-digits depreciation method
метод списания стоимости (основного капитала) по сумме чисел, кумулятивный метод списания стоимости (основного капитала)Англо-русский словарь по экономике и финансам > sum-of-the-digits depreciation method
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4 sum-of-years'-digit depreciation method
Англо-русский экономический словарь > sum-of-years'-digit depreciation method
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5 sum-of-the-digits method of depreciation
English-russian dctionary of diplomacy > sum-of-the-digits method of depreciation
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6 sum of the digits method of depreciation
Экономика: кумулятивный метод списания стоимостиУниверсальный англо-русский словарь > sum of the digits method of depreciation
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7 sum-of-the-year-digits (depreciation) method
Аудит: метод амортизации по сумме числа лет срока полезного использованияУниверсальный англо-русский словарь > sum-of-the-year-digits (depreciation) method
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8 sum-of-the-year-digits depreciation method
Универсальный англо-русский словарь > sum-of-the-year-digits depreciation method
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9 Sum-of-the-year-digits (depreciation) method
Англо-русский экономический словарь > Sum-of-the-year-digits (depreciation) method
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10 Sum-of-the-year-digits (depreciation) method
Англо-русский экономический словарь > Sum-of-the-year-digits (depreciation) method
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11 sum of the digits method of depreciation
кумулятивный метод списания стоимости, метод ускоренной амортизации по обратной шкалеEnglish-russian dctionary of contemporary Economics > sum of the digits method of depreciation
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12 sum-of-the-years'-digits method
сокр. SYD, SOYD учет метод "сумма чисел" ["сумма лет"\] (амортизации), метод суммы годовых цифр [суммы чисел (лет)\] (метод ускоренной амортизации, при котором норма амортизации подсчитывается путем деления числа периодов, оставшихся до истечения срока службы основного капитала, на сумму периодов службы этого капитала)Syn:sum-of-the-digits method, sum-of-digits method, sum-of-digits depreciation, sum-of-the-digits depreciation method, sum-of-years' digitsSee:accelerated depreciation, asset depreciation range system, units-of-production method, double-declining balance depreciation, reducing-balance depreciation, straight-line depreciation, depreciation method
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abbrev.: SOYD sum-of-the-years'-digits method метод суммы годовых цифр: метод ускоренной амортизации по обратной шкале, при котором в первые годы срока службы актива списывается большая сумма, чем в последующие; название происходит от сложения порядковых номеров годов амортизации (напр., при амортизации в течение четырех лет цифры 1, 2, 3 и 4 складываются, и получается 10, а затем списывается в первый год 4/10 стоимости, во второй год - 3/10, в третий - 2/10 и в четвертый - 1/10); в случае обычного (прямого) метода амортизации ежегодно списывается равная сумма; см. accelerated cost recovery system;Англо-русский экономический словарь > sum-of-the-years'-digits method
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13 sum of the years' digits method of depreciation
English-russian dctionary of contemporary Economics > sum of the years' digits method of depreciation
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14 sum-of-the-years'-digits method of depreciation
English-russian dctionary of diplomacy > sum-of-the-years'-digits method of depreciation
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15 depreciation method
учет метод (начисления) амортизацииSyn:See:reducing-balance depreciation, reducing-balance depreciation, double-declining balance depreciation, replacement cost depreciation, sinking fund depreciation, annuity method of depreciation, current cost depreciation, historic cost depreciation, linear depreciation, units-of-production method, depreciation accounting, accelerated depreciation, tax depreciation, straight-line depreciation, sum-of-the-years'-digits method, free depreciation, reducing-balance depreciation, group depreciation accounting, economic age-life method, age-life method, physical age-life method, breakdown method, appraisal method of depreciation, component depreciation, composite depreciation, units-of-production method, 150 percent declining balance depreciation* * * -
16 sum-of-the-years'-digits depreciation
Англо-русский экономический словарь > sum-of-the-years'-digits depreciation
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17 sum-of-digits depreciation
Англо-русский экономический словарь > sum-of-digits depreciation
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18 sum-of-the-year-digits method
Аудит: (depreciation) метод амортизации по сумме числа лет срока полезного использованияУниверсальный англо-русский словарь > sum-of-the-year-digits method
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19 sum of the years' digits SYD method of depreciation
Универсальный англо-русский словарь > sum of the years' digits SYD method of depreciation
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20 sum of the years' digits method of depreciation
Универсальный англо-русский словарь > sum of the years' digits method of depreciation
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См. также в других словарях:
sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… … Accounting dictionary
sum-of-the-digits method — A method of calculating the amount by which a fixed asset is depreciated in an accounting period. The estimated life is expressed in years, and the digits for each year of its life are totalled. The proportion of the asset s cost or valuation… … Big dictionary of business and management
Sum-Of-The-Years' Digits — An accelerated method for calculating an asset s depreciation. This method takes the asset s expected life and adds together the digits for each year. So if the asset was expected to last for five years, the sum of the years’ digits would… … Investment dictionary
Sum-of-the-years'-digits depreciation — Method of accelerated depreciation. The New York Times Financial Glossary … Financial and business terms
sum-of-the-years'-digits depreciation — Method of accelerated depreciation. Bloomberg Financial Dictionary … Financial and business terms
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
depreciation — 1) The measure of the cost or revalued amount (see revaluation) of the economic benefits of a tangible fixed asset that have been consumed during an accounting period. This includes the wearing out, using up, or other reduction in the useful… … Accounting dictionary
depreciation — 1) The diminution in value of a fixed asset due to wear and tear or obsolescence over an accounting period. A provision for depreciation can be computed by means of a number of generally accepted techniques, including the straight line method,… … Big dictionary of business and management
method — meth‧od [ˈmeθəd] noun [countable] a planned way of doing something, especially one that a lot of people use: method of • It is best to consider all methods of figuring your annual income tax before deciding on any one option. method for • A buy… … Financial and business terms
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary