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Глоссарии и словари бюро переводов Фларус

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Accounting standards update (asu)

Глоссарий по инвестициям
    A document issued by the financial accounting standards board (fasb) in the united states, which details accounting standards and guidance on selected accounting policies set out by fasb. see www.fasb.org




Accounting, английский
  1. 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

  2. Бухгалтерский учет

  3. The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.

  4. 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).

  5. 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.


Adc arrangements, английский
    An adc arrangement is an arrangement in which a bank (lender) provides financing for real estate acquisition, development, or construction purposes and has virtually the same risks and potential rewards as those of owners or joint ventures. there is often little risk in such arrangements to the borrower. the lender may advance all or substantially all the necessary funds to complete a project (including fees and interest), may have a share in the residual profits of the project (an equity "kicker"), and must look to the eventual sale or refinancing of the property for repayment of the advances. such transactions are often structured in a manner that makes default unlikely because there is no requirement for the borrower to make payments while the project is in progress. adc arrangements should be reported as loans, real estate ventures, or direct investments in real estate in accordance with guidance presented by the aicpa in a notice to practitioners issued in february 1986.


Absolute energy, английский
    The total amount of energy consumed by an entity and those deemed to be within its organisational boundaries.