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Accruals concept

Глоссарий экономических терминов


    Принцип начисления, русский



    Accrual, английский
    1. The total amount of child support payments that are owed or that are late

    2. Накопление

    3. This is an entry in the accounting system to reflect costs not yet paid but owing as they relate to services or goods received.

    4. A method of accounting

    5. A method of accounting an accounting method that recognizes a company’s financial performance by recording income and expenses at the time a transaction occurs, rather than when a payment is received or an invoice is paid


    Accrual accounting, английский
    1. Бухгалтерский учет методом начисления

    2. Учет по нарастающему итогу

    3. An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid.

    4. The method of recording transactions by which revenues and expenses are reflected for the period in which they are considered to have been earned and incurred, respectively, whether or not such transactions have been settled finally by the receipt or payment of cash or its equivalent.

    5. Метод учета, предполагающий запись поступлений от определённого цикла экономической активности и сопутствующих этому издержек в одном отчётном периоде


    Accrual accounting convention, английский
      An accounting system that tries to match the recognition of revenues earned with the expenses incurred in generating those revenues. it ignores the timing of the cash flows associated with revenues and expenses.


    Accrual basis, английский
    1. In the context of accounting, practice in which expenses and income are accounted for as if they are earned or incurred, whether or not they have been received or paid. antithesis of cash basis accounting.

    2. Наличная основа (снс) — основа регистрации операций в национальном счетоводстве, означающая регистрацию—учет доходов, расходов и других операций в момент осуществления этих операций или платежей

    3. Метод начислений (в бухгалтерских системах)

    4. In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. antithesis of cash basis accounting.


    Accrual basis (accrual method), английский
      An accounting method whereby income and expense items are included in taxable income or expense as they are earned or incurred, rather than when they are received or paid


    Accrual basis accounting, английский
    1. Учет по методу начисления

    2. An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid.


    Accrual basis of accounting, английский
      Метод начисления


    Accrual bond, английский
      A bond on which interest accrues but is not paid to the investor during the time of accrual. the amount of accrued interest is added to the remaining principal of the bond and is paid at maturity.


    Accrual method, английский
    1. Метод приращения

    2. An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid.


    Accrual of expenditure, английский
      Нарастание расходов


    Accrual of interest, английский
      Приращение процентов


    Accrual tranche, английский

    Accrual tranche (накопительный транш), русский
      Также называется accretion bond. как правило, накопительный транш является последним траншем в cmo или в других структурированных ценных бумагах. обычно, накопительный транш длительное время не получает никаких денежных поступлений, пока все предшествующи


    Accrual tranche, z-tranche, accretion bond, английский

    Accrual-based accounting, английский

    Accruals, английский
      Проценты нарастающим итогом


    Accruals and deferred income, английский
      Отложенные расходы и доходы


    Accruals method, английский
      Метод учета по отгрузке


    Concept, английский
    1. A thought or idea, or something which someone might be able to imagine

    2. N 1 концепт, понятие (син. figure of thought, trope); 2 теория untranslatability basic ~ корневое понятие conceptual 31 consonant concrete ~ конкретное понятие derivational ~ деривационное понятие mixed-relational ~ смешанно-реляционное понятие pure-relational ~ чисто-реляционное понятие relational ~ связанное, реляционное понятие concrete ~ ~ конкретное реляционное по- нятие

    3. Понятие; концепция; решение, замысел ~ of form and space концепция (архитектурных) форм и пространства

    4. A symbol with meaning or interpretation in an application domain. see also: extension of a concept, intension of a concept.

    5. The cognitive meaning of a term and the smallest unit of (conscious) thought processes. concepts are neither true nor false but more or less applicable (a) to recognize an object as an instance of the concept, (->recognition) (b) to produce or to understand sentences in which the concept is expressed and (c) to develop constructs or cognitive systems using the concept in question. regarding (a) concepts provide decision rules for determining class membership rather than extensional membership lists. e.g., the concept "tv commercial" specifies certain defining features which when present identify a sequence of tv images as an instant of the concept without prior knowledge of its class membership (->connotation).

    6. A unit of thought that consists of characteristics attributed to an object, a relation, or an entity and that can be expressed in a symbol (e.g., a word or phrase).

    7. An idea or design.


    Concept checking question, английский
      A display question intended to ascertain whether an idea has been understood.


    Принцип начисления, русский

    Учет по методу начисления, русский
      Метод учета операций, в соответствии с которым, доходы и расходы отражаются в том периоде, когда они считаются, соответственно, полученными или понесенными, вне зависимости от того совершены ли окончательные расчеты по этим сделкам (получены или выплачены наличные денежные средства или их эквивалент).