- internal accounting control
- учет внутренний бухгалтерский контроль* (часть внутреннего контроля, обеспечивающая надлежащую систему бухгалтерского учета)See:
Англо-русский экономический словарь.
Англо-русский экономический словарь.
Внутренний контроль за ведением учета (INTERNAL ACCOUNTING CONTROL) — 1. Процедуры и методы, разработанные для управленческого звена, позволяющие с достаточной степенью уверенности гарантировать защищенность активов от несанкционированного использования или списания, а также достаточность средств финансового… … Словарь терминов по управленческому учету
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
control risk — internal control risk The risk that misstatements in the financial statements of a company will not be prevented or detected on a timely basis by the internal control system of a business. It is a part of the audit risk; an assessment of the… … Accounting dictionary
Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… … Wikipedia
internal audit — A branch of auditing developed in the twentieth century as a means of monitoring an organization’s *risks, *internal controls, procedures, and *management accounting. As *corporations and *public sector organizations became increasingly complex… … Auditor's dictionary
internal control — noun an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error etc. • Topics: ↑accounting • Hypernyms: ↑control • Hyponyms: ↑inventory control,… … Useful english dictionary
Control — Contents 1 Entertainment, sports and games 1.1 Literature 1.2 Film 1.3 … Wikipedia
Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia