- debit accounting
- дебетовые расчеты
Англо-русский экономический словарь.
debit accounting
Смотреть что такое "debit accounting" в других словарях:
debit — I noun amount due, amount payable, arrears, bills, commitment, debt, deferred payment, expensum, indebtedness, liability, obligation, pecuniary due, sum owing, that which is owed associated concepts: debit agent, debit and credit system, debit… … Law 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
debit — [deb′it] n. [LME & OFr debite < L debitum, what is owing, debt; neut. pp. of debere: see DEBT] 1. Accounting a) the left hand side of an account, where entries are made showing an increase in assets, a decrease in liabilities, etc. b) such an… … English World dictionary
accounting offset — Netting figures before their inclusion in a profit and loss account. Assets and liabilities should not be offset. However, debit and credit balances with the same counterparty should be aggregated into a single net item where the reporting entity … Law dictionary
debit — To debit is to place an entry on the left hand side of an account. A debit in a liability account makes it smaller. A debit in an asset account makes it larger. Glossary of Business Terms An expense, or money paid out from an account. A debit… … Financial and business terms
accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… … English dictionary for students
debit entry — noun an accounting entry acknowledging sums that are owing • Syn: ↑debit • Ant: ↑credit (for: ↑debit) • Derivationally related forms: ↑debit (for: ↑ … Useful english dictionary
accounting equation, the — *Assets = liabilities + *capital. Under the conventions of *double entry bookkeeping, each accounting transaction has at least one *debit entry and at least one *credit entry of equal value. At any moment, the mathematical integrity of… … Auditor's dictionary
accounting entry — noun a written record of a commercial transaction • Syn: ↑entry, ↑ledger entry • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting • Hyponyms: ↑adjusting entry … Useful english dictionary
Debit Memorandum — 1. A document given to an account holder which states that the account balance has been decreased as a result of factors other than a cash withdrawal or a written check being cashed in. Debit memorandums can arise as a result of bank service… … Investment dictionary
debit balance — The amount that is owed to a broker by a margin customer for loans the customer uses to buy securities. Bloomberg Financial Dictionary * * * debit balance debit balance ➔ balance1 * * * debit balance UK US noun [C] ► BANKING … Financial and business terms
