- LIFO reserve
- учет резерв ЛИФО* (разность между оценками стоимости запасов по методам ЛИФО и ФИФО; представляет собой нереализованную прибыль, входящую в стоимость запасов на конец периода)Syn:See:
Англо-русский экономический словарь.
LIFO reserve
Смотреть что такое "LIFO reserve" в других словарях:
LIFO Reserve — The difference between the FIFO and LIFO cost of inventory for accounting purposes. The LIFO reserve is an account used to bridge the gap between FIFO and LIFO costs when a company is using FIFO but would like to report LIFO in its financial… … Investment dictionary
LIFO reserve — The amount by which the book value of inventory is lower than it would be if first in, first out ( FIFO) rather than LIFO accounting was applied to value the inventory. Only relevant to firms reporting inventory on a LIFO basis. American Banker… … Financial and business terms
Резерв ЛИФО (LIFO RESERVE) — Нереализованная прибыль, входящая в стоимость запасов на конец периода, размер которой определяет разность между оценками стоимости запасов по методам ЛИФО и ФИФО … Словарь терминов по управленческому учету
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Flow Of Costs — Refers to the manner in which costs move through a firm. Typically, the flow of costs is relevant to a manufacturing environment where accountants must quantify what costs are in raw materials, work in process, finished goods inventory and cost… … Investment dictionary
Invested Capital — represents the total cash investment that shareholders and debtholders have made in a company. There are two different but completely equivalent methods for calculating invested capital. The operating approach is calculated as:Invested capital =… … Wikipedia
резерв ЛИФО — Нереализованная прибыль, входящая в стоимость запасов на конец периода, размер которой определяет разность между оценками стоимости запасов по методам ЛИФО и ФИФО. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN LIFO… … Справочник технического переводчика
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Revenue — For other uses, see Revenue (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · … Wikipedia
