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Last in, first out (lifo)
Глоссарий экономических терминов |
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.
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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.
Profitability, английский
- Прибыль
- Рентабельность, прибыльность
- Рентабельность, прибыльность, доходность
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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.
Pooling of interests, английский
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.
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