primary accounting

primary accounting
учет первичный учет (предварительная регистрация данных бухгалтерского учета)
See:

Англо-русский экономический словарь.

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Смотреть что такое "primary accounting" в других словарях:

  • Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …   Investment dictionary

  • Accounting Method — The method by which income and expenses are reported for taxation purposes. The Internal Revenue Service requires taxpayers to choose an accounting method that accurately reflects their income and to be consistent in their choice of accounting… …   Investment dictionary

  • Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …   Wikipedia

  • 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

  • Primary production — For other uses, see Primary production (economics). Global oceanic and terrestrial photoautotroph abundance, from September 1997 to August 2000. As an estimate of autotroph biomass, it is only a rough indicator of primary production potential,… …   Wikipedia

  • Primary election — For other uses, see Primary (disambiguation). Part of the Politics series Elections …   Wikipedia

  • Accounting Standards Board — The role of the Accounting Standards Board (ASB) is to issue accounting standards in the United Kingdom. It is recognised for that purpose under the Companies Act 1985. It took over the task of setting accounting standards from the Accounting… …   Wikipedia

  • Accounting and Auditing Organization for Islamic Financial Institutions — AAOIFI An accounting and auditing body dedicated to the promotion of Islamic principles for financial institutions. Established in 1991 and headquartered in Bahrain, the AAOIFI is an affiliated member of the *International Federation of… …   Auditor's dictionary

  • Primary Earnings Per Share (EPS) — One of two methods for categorizing shares outstanding. The other method is fully diluted earnings per share (EPS). The term basic EPS is more commonly used instead of primary EPS. Basic EPS is the simpler method to categorize outstanding shares …   Investment dictionary

  • Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Comparison of Cash Method and Accrual Method of accounting — A comparison of the two primary accounting methods (Cash method and Accrual method) used to calculate taxable income for U.S. Federal income taxes. According to the Internal Revenue Code, a taxpayer may compute taxable income under the following… …   Wikipedia


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