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1 accounting journal entry
"A record of original entry in an accounting system that records a date, one or more accounts, and the monetary value to be debited or credited to each account." -
2 value model
"A method of changing the monetary value of a fixed asset over time for different purposes, such as accounting depreciation, tax depreciation, revaluation, and disposal." -
3 accounting currency
The customary monetary unit of measure that is used to record the monetary value of economic resources in ledger accounts. -
4 Accounting par value
قيمة اسمية.- نقدية -
5 Accounting value
قيمة حسابية، قيمة دفترية -
6 Book value
قيمة دفترية، قيمة محاسبية(accounting value)القيمة الدفترية(القيمة المحاسبية) -
7 barter
The exchange of goods and services for advertising without the exchange of cash. The barter value equals the dollar value of the goods and services. This is a recognized form of revenue under GAAP (Generally Accepted Accounting Principles). -
8 ledger
"The part of an accounting system that is used for classifying the monetary value of economic transactions by using a chart of accounts, a fiscal calendar, and one or more currencies." -
9 write-up adjustment
An adjustment to increase the value of a fixed asset for accounting purposes. -
10 write-down adjustment
An adjustment to decrease the value of a fixed asset for accounting purposes. -
11 account rule
A rule in an accounting system that controls the valid financial dimension value combinations when the requirements of the financial dimension structure condition are met. -
12 main account
A classifier of economic resource value based on the claims parties make on the economic resources owned by a legal entity and that is used to classify debit and credit entries in an accounting system. -
13 inventory location
A functional storage facility where the stock value is recorded in accounting journals using inventory account classifications. -
14 cost
The value of an economic resource that is quantified in monetary units and that is measured using an accounting valuation principle. -
15 expense product
"A received product that is a current asset, not held for sale or consumed in production, and for which there is no stock control policy requiring quantity tracking or inventory control policy requiring stock value tracking, and for which there is an accounting policy requiring the recording of the cost as an expense." -
16 asset
An accounting classifier used to classify the value of economic resources that are owned by a party.
См. также в других словарях:
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