- accounting technique
- техника учета
Англо-русский словарь компьютерных и интернет терминов. 2013.
accounting technique
Смотреть что такое "accounting technique" в других словарях:
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Throughput Accounting — (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt [Eliyahu M. Goldratt and Jeff Cox The Goal ISBN 0 620 33597 1.] . Throughput accounting [Thomas Corbett Throughput Accounting ISBN 0 88427 158 7.] is not cost accounting or … Wikipedia
Historical Cost Accounting Convention — An accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. Bloomberg Financial Dictionary … Financial and business terms
Managerial risk accounting — is concerned with the generation, dissemination and use of risk related accounting information to managers within organisations to enable them to judge and shape the risk situation of the organisation according to the objectives of the… … Wikipedia
Constraints accounting — (CA) is an accounting reporting technique, consistent with a process of ongoing improvement (POOGI). It is an implementation of the Theory of Constraints. It is a development of throughput accounting. CA includes: explicit consideration of the… … Wikipedia
Program Evaluation and Review Technique — For other uses, see Pert (disambiguation). PERT network chart for a seven month project with five milestones (10 through 50) and six activities (A through F). The Program (or Project) Evaluation and Review Technique, commonly abbreviated PERT, is … Wikipedia
Tax Lot Accounting — A record keeping technique that traces the dates of purchase and sale, cost basis, and transaction size for each security in your portfolio, even if you make more than one trade in the same security. The goal is to minimize the net present value… … Investment dictionary
Productivity model — Productivity in economics is the ratio of what is produced to what is required to produce. Productivity is the measure on production efficiency. Productivity model is a measurement method which is used in practice for measuring productivity.… … Wikipedia
accruals basis — The matching of *revenues and *expenses to the periods in which they are earned or incurred. In contrast to a *cash basis approach, which *recognizes revenues and expenses in line with the receipt or payment of cash, an accruals basis of… … Auditor's dictionary
Written-Down Value — The value of an asset after accounting for depreciation or amortization. Written down value is also called book value or net book value. It is calculated by subtracting accumulated depreciation or amortization from the asset s original value.… … Investment dictionary
Adjusted Net Asset Method — A business valuation procedure used in acquisition accounting that changes the stated values of a company s assets and liabilities to reflect its current fair market values. This accounting technique adjusts asset and liability values either up… … Investment dictionary
