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Historical cost
| Глоссарий экономических терминов |
- Фактическая стоимость приобретения
- Amount expended in obtaining an asset at the time of acquisition, i.e. the purchase price and associated costs.
- Describes the accounting cost carried in the books and reflecting the cost of the item at the time it was purchased, rather than its current value.
- Первоначальная стоимость
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Первоначальная стоимость, фактическая стоимость приобретения, русский
Первоначальная стоимость, фактическая стоимость, русский
Фактическая стоимость приобретения, русский
- Иногда этот термин используется для обозначения балансовой стоимости зданий и оборудования;
- Также стоимость актива, исправленная с учетом изменения общего уровня цен.
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Cost, английский
- Of activities, both direct and indirect, involving any negative impact, including money, time, labour, disruption, goodwill, political and intangible losses
- Стоимость, выраженная в деньгах или ресурсах;
- Себестоимость (в смп) ;издержки; затраты (в снс) в отношении совокупности; «себестоимость» в снс используется лишь применительно к отдельным продуктам; стоимость, см. value; price
- Purchase price paid for property or the value of the exchange for which property is given.
- See: utility. cottrel-munro-zipser technique see: principal components analysis.
- Издержки
- The consumption of resources such as labour time, capital, materials, fuels, etc. as the consequence of an action. in economics, all resources are valued at their opportunity cost, which is the value of the most valuable alternative use of the resources. costs are defi ned in a variety of ways and under a variety of assumptions that affect their value. the negative of costs are benefi ts and often both are considered together, for example, net cost is the difference between gross costs and benefi ts. private costs are carried by individuals, companies or other entities that undertake the action. social costs include additionally the external costs for the environment and for society as a whole, for example, damage costs of impacts on ecosystems, economies and people due to climate change. total cost includes all costs due to a specifi c activity; average (unit, specifi c) cost is total costs divided by the number of units generated; marginal or incremental cost is the cost of the last additional unit. project costs of a renewable energy project include investment cost (costs, discounted to the starting year of the project, of making the renewable energy device ready to commence production); operation and maintenance (o&m) costs (which occur during operation of the renewable energy facility); and decommissioning costs (which occur once the device has ceased production to restore the state of the site of production). lifecycle costs include all of the above discounted to the starting year of a project. levelized cost of energy (see annex ii) is the unique cost price of the outputs (us cent/kwh or usd/gj) of a project that makes the annex i glossary, acronyms, chemical symbols and prefi xes present value of the revenues (benefi ts) equal to the present value of the costs over the lifetime of the project. see also discounting and present value. there are many more categories of costs labelled with names that are often unclear and confusing, for example, installation costs may refer to the hardware equipment installed, or to the activities to put the equipment in place. cost–benefi t analysis: monetary measurement of all negative and positive impacts associated with a given action. costs and benefi ts are compared in terms of their difference and/or ratio as an indicator of how a given investment or other policy effort pays off seen from the society’s point of view. cost-effectiveness analysis: a reduction of cost–benefi t analysis in which all the costs of a portfolio of projects are assessed in relation to a fi xed policy goal. the policy goal in this case represents the benefi ts of the projects and all the other impacts are measured as costs or as negative costs (benefi ts). the policy goal can be, for example, realizing particular renewable energy potentials.
Cost, английский
Coût;prix de revient
Cost, английский
Cost, английский
Cost (o), английский
Rib
Cost -, английский
Договор с оплатой фактических затрат [издержек]
Cost accounting, английский
- Калькуляция
- Калькулирование себестоимости; калькуляция себестоимости
- Аналитический бухгалтерский учет, калькуляция стоимости
- Ведение отчетности; исчисление стоимости cost-based budgets расходная часть бюджета cost-based optimizer оптимизатор доступа к базе данных; оптимизатор, использующий метод наименьшей стоимости cost-benefit analysis анализ по критерию "затраты-выгода" cost-benefit indicator коэффициент затрат и выгод cost-benefit ratio отношение "затраты-выгода"
- The branch of accounting concerned with identifying and evaluating the cost of producing a product.
- A branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency.
- Коммерческий расчет
Cost accountings production on profit-and-loee basis; self-support, английский
Cost accumulation method, английский
The method used to classify and allocate transformation costs.
Cost activity, английский
Оплачиваемая работа
Cost adjustment, английский
On a construction project, a change (for any reason) in the total contract cost which is agreed to by the owner, the architect, and the contractor. cost-benefit analysis an analysis of a construction contract with the objective of identifying all the included costs and evaluating their benefits.
Cost adjustment amount, английский
The sum of the differences between the original purchase price of the goods and the final price, which includes any additional item charges, revaluation, or rounding amounts.
Cost allocation, английский
- Распределение затрат
- Отнесение затрат
Cost analysis, английский
Стоимостный анализ применяется для оценки стоимости полной или частичной иммунизации одного ребенка или взрослого, а также программы иммунизации в целом.
Cost and freight, английский
- Цена, включающая стоимость и фрахт
- Cfr
Cost and freight (cfr), английский
Seller is responsible for the payment of freight to carry goods to a named destination, as agreed with the buyer. this should be used with ocean shipments only, as the point where risk and responsibility pass from seller to buyer is the rail of the carrying vessel.
Cost and freight (incoterms), английский
Стоимость и фрахт
Cost and freight, c.&f.,c.&f., английский
Стоимость [издержки] и фрахт; каф... (название согласованного порта назначения). разновидность базисных условий поставки (продажи), применяемых при морских перевозках грузов: в цену реализуемого сырья (нефти, газа, угля и т.п.) включаются расходы по его п
Cost and freight, с.&f., английский
Cost and operational effectiveness analysis, английский
Анализ стоимости и боевой эффективности (системы оружия)
Cost approach, английский
Подход к решению задачи с помощью стоимостного сетевого графика
Acquisition, английский
- When a firm buys another firm.
- N усвоение; вос- приятие device, grammar, model, process, tongue language ~ усвоение языка; овладение языком critical age of ~ ~ критический период ус- воения языка6 first language ~ овладение родным языком (син. mother tongue ~) second language ~ овладение иностранным языком mother tongue ~ усвоение родного языка (син. first language ~) phonological ~ усвоение фонологии
- Дистанционное управление и сбор данных
- Purchase of an interest in an asset in exchange for consideration paid.
- Приобретение
- A concept contrasted with learning which refers to the unconscious `picking up` of a language with little if any focus on formal instruction or learning.
- An acquired company
- An acquired company a process in which one organization buys another organization
Associated, английский
- Соответствующий; связанный; присоединенный
- Experiencing through your own senses (seeing through your own eyes, hearing with your own ears, feeling with your own feelings.)
Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
Reflecting, английский
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Первоначальная стоимость, фактическая стоимость приобретения, русский
Договор аренды с правом выкупа, русский
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