- translation adjustment
- учет трансляционная поправка [корректировка\]* (корректировки, возникающие в результате перевода финансовых отчетов из функциональной валюты в отчетную)See:
Англо-русский экономический словарь.
translation adjustment
Смотреть что такое "translation adjustment" в других словарях:
cumulative translation adjustment account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… … Financial and business terms
Cumulative Translation Adjustment - CTA — An entry in the comprehensive income section of a translated balance sheet summarizing the gains/losses resulting from varying exchange rates over the years. A CTA entry is required under the Financial Accounting Standards Board (FASB) No.52 rule … Investment dictionary
Cumulative Translation Adjustment (CTA) account — An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The CTA account is required under the FASB No. 52 rule. The New York Times Financial Glossary … Financial and business terms
Translation (biology) — Diagram showing the translation of mRNA and the synthesis of proteins by a ribosome. In molecular biology and genetics, translation is the third stage of protein biosynthesis (part of the overall process of gene expression). In translation,… … Wikipedia
CTA account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… … Financial and business terms
FASB No. 52 — The U.S. accounting standard which was replaced by FASB No. 8. U.S. companies are required to translate foreign accounts by the current rate and report the changes from currency fluctuations in a cumulative translation adjustment account in the… … Financial and business terms
CTA — See commodity trading advisor The CENTER ONLINE Futures Glossary See: cumulative translation adjustment account. Bloomberg Financial Dictionary Also refers to commodity trading advisor. Bloomberg Financial Dictionary See Commodity Trading… … Financial and business terms
language — /lang gwij/, n. 1. a body of words and the systems for their use common to a people who are of the same community or nation, the same geographical area, or the same cultural tradition: the two languages of Belgium; a Bantu language; the French… … Universalium
Jehovah's Witnesses — Jehovah s Witnesses … Wikipedia
china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material … Universalium
China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast … Universalium
