Англо-русский экономический словарь.
cost convention — The custom used as a basis for recording the costs to be charged against the profit for an accounting period. The cost convention used may be based on historical cost, current cost, or replacement cost … Accounting dictionary
cost convention — The custom used as a basis for recording the costs to be charged against the profit for an accounting period. The cost convention used may be based on historical cost, current cost, or replacement cost … Big dictionary of business and management
historical-cost convention — A convention under which assets are carried in the books of account at their historical cost. See also: modified historical cost convention … Accounting dictionary
modified historical-cost convention — A modification of the historical cost convention in which certain assets are included at revalued amounts rather than their original cost. Modified historical cost accounting is permitted by the Companies Act. See: alternative accounting rules … Accounting dictionary
Convention City — Directed by Archie Mayo Produced by Henry Blanke … Wikipedia
Cost of electricity by source — The cost of electricity generated by different sources measures the cost of generating electricity including initial capital, return on investment, as well as the costs of continuous operation, fuel, and maintenance. The price is normally… … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Convention of conservatism — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Convention on International Civil Aviation — Chicago Convention Convention on International Civil Aviation Signed 1 December 1944 Location Chicago Effective 5 March 1947 Condition 26 ratifications Parties 190 (Cook Islands as well as all United Nations members, except for Liechtenstein,… … Wikipedia
Convention Hall — For other uses, see Convention Hall (disambiguation). Convention Hall Convention Hall was a convention center in Kansas City, Missouri that hosted the 1900 Democratic National Convention and 1928 Republican National Convention. It was designed by … Wikipedia
historical-cost accounting — A system of accounting based on the principle that assets should be valued at historical cost It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of… … Big dictionary of business and management
