|
|
|
|
|
|
|
|
|
Pooling of interests
| Глоссарий экономических терминов |
An accounting method for reporting acquisitions accomplished through the use of equity. the combined assets of the merged entity are consolidated using book value, as opposed to the purchase method, which uses market value. the merging entities` financial results are combined as though the two entities have always been a single entity.
|
|
Interest, английский
- The cost paid to a lender for borrowed money.
- (процент) плата за использование взятых в кредит денег, обычно это ежегодная плата в процентах от суммы кредита;
- Процент, т. е. плата за использование взятых в кредит де¬нег, обычно это ежегодная плата в процентах от суммы кредита.
- Проценты; процентный доход
- A subject that cortana shows the user in cortana home either because the user explicitly added the subject using the interests feature or because cortana inferred this subject interests the user from questions the user answered.
- An amount charged for the use of money or credit.
- The price paid for borrowing money. it is expressed as a percentage rate over a period of time and reflects the rate of exchange of present consumption for future consumption. also, a share or title in property.
- Payments by person receiving a loan for use of funds. the amount paid to a lender over and above the original sum borrowed.
- Интерес
- The sum paid in return for the use of money; could be considered rent for the use of money.
Interest, английский
Interest (процентный доход), русский
Компенсация, выплачиваемая за пользование финансовыми средствами, обычно выражаемая в форме годовой процентной ставки.
Interest accrual period, английский
Interest accrual period (период накопления процентного дохода), русский
Период времени, в течение которого финансовый инструмент накапливает процентный доход, выплачиваемый в конце периода. для ипотечных ценных бумаг такие периоды выражаются в нотации 30/360.
Interest accrual rate, английский
Interest accruing loan, английский
Interest adjustment, английский
Interest adjustment date, английский
Interest after loan payment (declining- balance method), английский
Interest and similar income, английский
Доходы в виде процентов и аналогичные доходы
Interest capitalisation period, английский
Период капитализации процентов
Interest charge, английский
Сумма процентов
Interest charged on declining balance (declining-interest balance method), английский
Interest charged on initial loan amount (flat-rate interest method), английский
Interest conversion period, английский
Период преобразования процентной ставки (обычно плавающей в фиксированную)
Interest cost (for an employee benefit plan), английский
Interest coupon, английский
Процентный купон
Interest cover, английский
- A measure of how many times over a company can pay its interest due from the level of profit being earned (net profit before interest and taxes divided by interest paid; the higher the resulting figure, the easier for the company to pay). as the gearing ratio measures the relative level of debt and long-term finance, the interest cover ratio measures the cost of long-term debt relative to current earnings.
- Покрытие по процентам (способность заемщика уплачивать проценты из имеющихся финансовых ресурсов)
Interest coverage ratio, английский
The ratio of earnings before interest and taxes to annual interest expense. this ratio measures a firm`s ability to pay interest.
Interest coverage test, английский
A debt limitation that prohibits the issuance of additional long-term debt if the issuer`s interest coverage would, as a result of the issue, fall below some specified minimum.
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.
Consolidated, английский
Accomplish, английский
|
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.
Cashbook, английский
An accounting book that is composed of cash receipts plus disbursements. this balance is posted to the cash account in the ledger.
|
|
|
|
|
|
|
