accounting method


accounting method
учет метод (бухгалтерского) учета (совокупность способов и приемов, с помощью которых познается объект бухгалтерского учета; метод бухгалтерского учета зависит от предмета учета, от отражаемых и контролируемых объектов, а также поставленных перед учетом задач и предъявляемых к нему требований)
See:
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метод бухгалтерского учета
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Метод учета
. Any number of approaches for calculating the income of an entity. Usually applied to the general means of recognizing income and expenses, e.g., cash or accrual. But it can also apply to method of keeping inventories, etc. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "accounting method" в других словарях:

  • accounting method — n. The method used by a business to calculate its income and expenditures for tax purposes. See also accrual method, cash method The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

  • Accounting method — In computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or… …   Wikipedia

  • 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

  • change in accounting method — A change in the taxpayers method of accounting is an overall change in the plan of accounting, e.g. a change from the cash to the accrual method, or a change in the method of valuing inventories. Such change normally requires prior approval from… …   Black's law dictionary

  • change in accounting method — A change in the taxpayers method of accounting is an overall change in the plan of accounting, e.g. a change from the cash to the accrual method, or a change in the method of valuing inventories. Such change normally requires prior approval from… …   Black's law dictionary

  • accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… …   Black's law dictionary

  • accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… …   Black's law dictionary

  • accounting system — noun a bookkeeper s chronological list of related debits and credits of a business; forms part of a ledger of accounts • Syn: ↑accounting, ↑method of accounting • Derivationally related forms: ↑account (for: ↑accounting) …   Useful english dictionary

  • Accounting Rate of Return - ARR — ARR provides a quick estimate of a project s worth over its useful life. ARR is derived by finding profits before taxes and interest. ARR is an accounting method used for purposes of comparison. The major drawbacks of ARR are that it uses profit… …   Investment dictionary

  • method — meth‧od [ˈmeθəd] noun [countable] a planned way of doing something, especially one that a lot of people use: method of • It is best to consider all methods of figuring your annual income tax before deciding on any one option. method for • A buy… …   Financial and business terms

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

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