|
|
|
|
|
|
|
|
|
Replacement cost accounting
| Глоссарий экономических терминов |
An accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current replacement cost.
|
|
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.
Depreciation, английский
- Износ; изнашивание; обесценивание; см. obsolescence, ageing; амортизация (денежное выражение постепенного изнашивания основных фондов); capital consumption; амортизационные отчисления (для обеспечения восстановления и капитального ремонта основных фондов, а также для их модернизации), см. depreciation allowances, amortization
- Амортизация (основных средств)
- Обесценивание; снижение; изнашивание depressнажимать (кнопку); утапливать
- An accounting technique in which the cost of an asset is allocated over its useful life.
- Амортизация
- An allocation of part of the original value of a fixed asset to current income during a specific period. depreciation represents the declining value of the fixed asset as a cost of the specified period.
- The expiration of a portion of the original cost of a fixed asset during a specific time period.
- A non-cash expense (also known as non-cash charge) that provides a source of free cash flow. amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets. to be clear, this is an accounting expense not a real expense that demands cash. the sum of depreciation expenses of prior years leads to the balance sheet item accumulated depreciation.
- Charges made against income to provide for distributing the cost of depreciable plant less estimated net salvage over the estimated useful life of the asset. depreciation is not a cash outlay, but an accounting tool for allocating cost over the service life of the physical asset.
- Скидки на порчу товара (при расчетах) der – did
- A loss in value.
- The charge reflected in the financial accounts for the use of fixed assets.
Difference, английский
- Disagreement, inequity, contrast, dissimilarity, incompatibility
- Разница; разность
- An important army term, meaning firstly the sum to be paid by officers when exchanging from the half to full pay; and, secondly, the price or difference in value of the several commissions.
Replacement, английский
- Замена
- Замещение; возмещение; воспроизводство^
- An operation to replace part of the body with an artificial part
- N подстановка replacive a замещающий, подстановочный
- Construction of a new pipe or underground utility located on or off the line of the existing systems, which serves the same function as the old system.
|
Historical cost accounting convention, английский
An accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition.
Last in, first out (lifo), английский
An accounting method that fixes the cost of goods sold to the most recent purchases. hence, if prices are generally rising, lifo will lead to lower accounting profitability.
|
|
|
|
|
|
|
