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41 revaluation account
учет счет переоценки (счет, используемый для отражения разницы между первоначальной стоимостью активов или обязательств и их стоимостью после переоценки; напр., такой счет используется в товариществе в случае вступления в него новых компаньонов или выбытия существующих, поскольку в такой ситуации проводится переоценка активов и обязательств товарищества для отражения их текущей рыночной стоимости; разница между первоначальной стоимостью активов и обязательств и их стоимостью после переоценки заносится на данный счет; сальдо счета переоценки показывает прибыль или убыток от переоценки, которые подлежат распределению между компаньонами)See: -
42 unit of account
1) эк. = measure of value2) фин., учет расчетная денежная единица, счетная единица (используемая в расчетах, в том числе в бухгалтерском учете; не обязательно имеет физическое воплощение)See:
* * *
счетная единица: денежная единица, используемая в расчетах, бухгалтерском учете (не обязательно имеет физическое воплощение).* * ** * *единица учета; расчетная единица; счетная денежная единица. . Словарь экономических терминов .* * *Финансы/Кредит/Валютаденежная единица, используемая для измерения и сравнения стоимостей товаров и услуг-----функция денег, которая заключается в возможности калькулировать стоимость операций и вести счета -
43 bring into account
Общая лексика: сообщить (surviving spouse or issue of the intestate are required to bring into account the value of any benefits given to them under the will) -
44 share premium account
share premium account 1. ACC Emissionsagiokonto n; 2. FIN Kapitalrücklage f, Emissionsagiorücklage f (the excess received from stockholders over the par value of the stock issued, von außen durch die Anteilseigner/Aktionäre über den Nominalwert hinaus zusätzlich eingezahltes Kapital)Englisch-Deutsch Fachwörterbuch der Wirtschaft > share premium account
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45 securities account
Finan account that shows the value of financial assets held by a person or organization -
46 balance sheet account
An account that describes the changes in value reported on a balance sheet. -
47 ledger account
A classifier created from the combination of main account value and other financial dimension values listed in a chart of accounts and used to classify the financial consequences of economic activity. -
48 stakeholder value analysis
Gen Mgta method of determining the values of all stakeholders within an organization for the purposes of making strategic and operational decisions. Stakeholder value analysis is one method of justifying an approach based on stakeholder theory rather than the economic theory of the firm. It involves identifying groups of stakeholders and eliciting their views on particular issues in order that these views may be taken into account when making decisions.The ultimate business dictionary > stakeholder value analysis
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49 measure of account
эк. = measure of value -
50 standard of account
эк. = measure of value -
51 insurance for account of third parties
assurance pour compte d'autrui (RL, 2e) insurance for less than full valueEnglish-French insurance dictionari > insurance for account of third parties
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52 Share Premium Account
счет "Эмиссионный доходприменяется для учета эмиссионного дохода, т. е. разницы между фактической и номинальной стоимостью (nominal value) акций, полученного при выпуске акций; Резерв эмиссионного дохода - название одной из статей форм Баланса компании (Balance Sheet formats)
Специализированный англо-русский словарь бухгалтерских терминов > Share Premium Account
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53 measure of account
эк. = measure of valueThe new English-Russian dictionary of financial markets > measure of account
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54 standard of account
эк. = measure of valueThe new English-Russian dictionary of financial markets > standard of account
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55 alpha value
Fina sum paid to an employee when he or she leaves a company that can be transferred to a concessionally taxed investment account such as an Approved Deposit Fund -
56 imprest account
Fina U.K. term for a record of the transactions of a type of petty cash system. An employee is given an advance of money, an imprest, for incidental expenses and when most of it has been spent, he or she presents receipts for the expenses to the accounts department and is then reimbursed with cash to the total value of the receipts. -
57 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. -
58 asset value account
SAP. счёт стоимости основного средства -
59 for value on that date in the place of the account
Банковское дело: с валютированием в тот же день по месту нахождения счетаУниверсальный англо-русский словарь > for value on that date in the place of the account
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60 high-value account
См. также в других словарях:
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Account — Ac*count , v. i. 1. To render or receive an account or relation of particulars; as, an officer must account with or to the treasurer for money received. [1913 Webster] 2. To render an account; to answer in judgment; with for; as, we must account… … The Collaborative International Dictionary of English
account — n 1 *use, service, advantage, profit, avail Analogous words: benefit (see corresponding verb at BENEFIT): usefulness, utility (see USE): *worth, value Contrasted words: futility, vanity, fruitlessness, bootlessness (see corresponding adjectives… … New Dictionary of Synonyms
Value date — in finance is the date when the value of an asset that fluctuates in price is determined. The value date is used when there is a possibility for discrepancies due to differences in the timing of asset valuation. It usually applies to forward… … Wikipedia