adjusting entry


adjusting entry
учет корректирующая проводка [запись\] (запись, проводимая в конце отчетного периода для подготовки отчетности, удовлетворяющей принципу соответствия доходов и расходов, понесенных для получения этих доходов; необходимость корректирующих записей в конце отчетного периода обусловлена экономической выгодой или задержкой в получении документа, подтверждающего осуществление хозяйственной операции)
Syn:
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балансирующая (корректирующая) бухгалтерская запись: завершающая запись в бухгалтерском учете, отражающая ранее не учтенные изменения в активах и пассивах, поступлениях и платежах.
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корректирующая запись
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Корректирующая проводка
. An entry made at the end of the period to assign expenses to the period for which they were incurred and revenue to the period in which it was earned. They are also used to correct entries that could not be accurately made before the end of the year. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "adjusting entry" в других словарях:

  • adjusting entry — An accounting entry made at the end of an accounting period to record previously unrecognized revenue and expenses and changes in assets and liabilities. An adjusting entry can also occur as a result of an error made in a prior period, requiring… …   Black's law dictionary

  • adjusting entry — An accounting entry made at the end of an accounting period to record previously unrecognized revenue and expenses and changes in assets and liabilities. An adjusting entry can also occur as a result of an error made in a prior period, requiring… …   Black's law dictionary

  • adjusting entry — noun an accounting entry made at the end of an accounting period to allocate items between accounting periods • Hypernyms: ↑entry, ↑accounting entry, ↑ledger entry …   Useful english dictionary

  • Adjusting entries — In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of… …   Wikipedia

  • Adjusting Journal Entry — An entry in financial reporting that occurs at the end of a reporting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and finished in a later period, an adjusting journal …   Investment dictionary

  • adjusting journal entry — AJE An entry made in a journal to record a movement, such as a prepayment at year end, which has to be posted to a ledger account …   Accounting dictionary

  • accounting entry — noun a written record of a commercial transaction • Syn: ↑entry, ↑ledger entry • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting • Hyponyms: ↑adjusting entry …   Useful english dictionary

  • ledger entry — noun a written record of a commercial transaction • Syn: ↑entry, ↑accounting entry • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting • Hyponyms: ↑adjusting …   Useful english dictionary

  • Single-entry bookkeeping system — also known as Single entry accounting system is a one sided accounting entry to maintain financial information.OverviewMost businesses maintain a record of all transactions based on the double entry bookkeeping system. However, many small, simple …   Wikipedia

  • Journal entry — A journal entry, in accounting, is a logging of transcriptions into items accounting journal. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits …   Wikipedia

  • Remeasurement — The re evaluation of the value of an asset or liability within a particular account on a company s financial statements. The purpose of this re evaluation is to more accurately reflect the company s financial and operating position, even if the… …   Investment dictionary

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