Англо-русский экономический словарь.
accrual convention — Method used by investors for counting the number of days in each month and in the year. Also called accrual basis or day basis. The accrual convention is expressed in different ways. An accrual basis of 30/360 indicates that every month is… … Financial and business terms
accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… … Financial and business terms
Convention of conservatism — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Accrual Accounting Convention — An accounting system that tries to match the recognition of revenues earned with the expenses incurred in generating those revenues. It ignores the timing of the cash flows associated with revenues and expenses. Bloomberg Financial Dictionary … Financial and business terms
Day count convention — In finance, a day count convention determines how interest accrues over time for a variety of investments, including bonds, notes, loans, mortgages, medium term notes, swaps, and forward rate agreements (FRAs). This determines the amount… … Wikipedia
day basis — See accrual convention … Financial and business terms
day count basis — See accrual convention … Financial and business terms
Frequent-flyer program — For other uses, see frequent flyer (disambiguation). A frequent flyer program (FFP) is a loyalty program offered by many airlines. Typically, airline customers enrolled in the program accumulate frequent flyer miles (kilometers, points, segments) … Wikipedia
Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… … Wikipedia
Value added tax — Taxation An aspect of fiscal policy … Wikipedia
List of accounting topics — Following is a list of accounting topics * Accounting Ethics * Accounting for risk * Accounting information system * Accounting methods * Accounting period * Accounting reform * Accounting scandals * Accounting software * Accounts payable *… … Wikipedia
