- cost basis balance sheet
- тж. cost-basis balance sheet учет = book value balance sheet
Англо-русский экономический словарь.
Англо-русский экономический словарь.
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost of capital — The cost of capital is a term used in the field of financial investment to refer to the cost of a company s funds (both debt and equity), or, from an investor s point of view the shareholder s required return on a portfolio of all the company s… … Wikipedia
Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Capitalized Cost — An expense that is added to the cost basis of a fixed asset on a company s balance sheet. Capitalized Costs are incurred when building or financing fixed assets. Capitalized Costs are not expensed in the period they were incurred, but recognized… … Investment dictionary
Common Law of Business Balance — The Common Law of Business Balance is a meditation on price attributed to John Ruskin. It reads as follows: There is hardly anything in the world that someone cannot make a little worse and sell a little cheaper, and the people who consider price … Wikipedia
Functional Cost Analysis (FCA) — A voluntary survey provided by the Federal Reserve Board outlining the cost of banking at different institutions. The functional cost analysis is posted on a yearly basis to illustrate the changes in fees over the years. The survey includes,… … Investment dictionary
Canadian and American health care systems compared — basis ($2724 and $2121 on a non adjusted basis); total U.S. spending was US$6096 vs. US$3137 (PPP) ($6096 and $3038 on a non adjusted basis).] Studies have come to different conclusions about the result of this disparity in spending. A 2007… … Wikipedia
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
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia