- historic cost accounting
- учет = historical cost accounting
* * *
historic value (cost) accounting бухгалтерский учет в фиксированных ценах или ценах приобретения актива (по фиксированным курсам, ставкам).
Англо-русский экономический словарь.
historic cost accounting
Смотреть что такое "historic cost accounting" в других словарях:
historic cost accounting — UK US noun [U] (also historical cost accounting) ACCOUNTING ► a method of accounting that uses the original cost of something, with no changes made for inflation … Financial and business terms
historic costs accounting — The carrying of assets in the balance sheet at their original (or historic) cost. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
historic cost — ➔ cost1 * * * historic cost UK US noun [C] (also historical cost) ACCOUNTING ► the cost or value of something at the time it was bought: »The important thing to note about the balance sheet is that the fixed assets continue to be shown at their… … Financial and business terms
historic cost — or historical cost noun (accounting) The actual price paid (cf ↑current cost) • • • Main Entry: ↑history … Useful english dictionary
historical cost accounting — UK US noun [U] ACCOUNTING ► HISTORIC COST ACCOUNTING(Cf. ↑historic cost accounting) … Financial and business terms
Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… … Wikipedia
historic — /hɪ stɒrɪk/, historical /hɪ stɒrɪk(ə)l/ adjective which goes back over a period of time ▪▪▪ ‘…the Federal Reserve Board has eased interest rates in the past year, but they are still at historically high levels’ [Sunday Times] ▪▪▪ ‘…the historic… … Dictionary of banking and finance
Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… … Wikipedia
historical cost — Describes the accounting cost carried in the books for a current cost of the item. Bloomberg Financial Dictionary * * * historical cost historical cost ➔ cost1 * * * The original cost of a company s assets, as distinct from replacement cost. * … Financial and business terms
current value accounting — ➔ accounting * * * current value accounting UK US noun [U] (also current cost accounting, also fair value accounting) ► ACCOUNTING a method of accounting based on the cost of replacing assets at the prices that would be paid now, rather than at… … Financial and business terms
