accounting postulate


accounting postulate
учет бухгалтерский постулат (базовое допущение или фундаментальное предположение относительно экономической, политической или социальной среды, в которой осуществляется бухгалтерский учет; напр., понятие учетной единицы, концепция непрерывности учета и т. п.; основа для разработки принципов и правил учета)
See:

Англо-русский экономический словарь.

Смотреть что такое "accounting postulate" в других словарях:

  • Accounting Postulate — A fundamental assumption in the field of accounting. Like any field, the present system of accounting has certain underlying axioms which form the basis of the all further work. Accounting postulates are generally very well agreed upon and form… …   Investment dictionary

  • mathematics — /math euh mat iks/, n. 1. (used with a sing. v.) the systematic treatment of magnitude, relationships between figures and forms, and relations between quantities expressed symbolically. 2. (used with a sing. or pl. v.) mathematical procedures,… …   Universalium

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  • History of mathematics — A proof from Euclid s Elements, widely considered the most influential textbook of all time.[1] …   Wikipedia

  • History of Physics —     History of Physics     † Catholic Encyclopedia ► History of Physics     The subject will be treated under the following heads: I. A Glance at Ancient Physics; II. Science and Early Christian Scholars; III. A Glance at Arabian Physics; IV.… …   Catholic encyclopedia

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  • economic stabilizer — Any of the institutions and practices in an economy that serve to reduce fluctuations in the business cycle through offsetting effects on the amounts of income available for spending (disposable income). The progressive income tax, unemployment… …   Universalium

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  • Clausius–Clapeyron relation — The Clausius–Clapeyron relation, named after Rudolf Clausius and Benoît Paul Émile Clapeyron, who defined it sometime after 1834, is a way of characterizing a discontinuous phase transition between two phases of matter. On a pressure–temperature… …   Wikipedia

  • Psychology (The separation of) from philosophy — The separation of psychology from philosophy Studies in the sciences of mind 1815–1879 Edward S.Reed THE IMPOSSIBLE SCIENCE Traditional metaphysics The consensus of European opinion during and immediately after the Napoleonic era was that… …   History of philosophy


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