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Historical cost accounting convention
| Глоссарий экономических терминов |
An accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition.
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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.
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
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Historical exchange rate, английский
An accounting term that refers to the exchange rate in effect at the time an asset or liability is acquired.
Replacement cost accounting, английский
An accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current replacement cost.
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