first accounting period

first accounting period
SAP. первый расчёт

Универсальный англо-русский словарь. . 2011.

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  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • 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

  • first-in-first-out cost — FIFO cost A method of valuing units of raw material or finished goods issued from stock based on using the earliest unit value for pricing the issues until all the stock received at that price has been used up. The next latest price is then used… …   Accounting dictionary

  • first-in-first-out cost — FIFO cost A method of valuing units of raw material or finished goods issued from stock based on using the earliest unit value for pricing the issues until all the stock received at that price has been used up. The next latest price is then used… …   Big dictionary of business and management

  • Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… …   Wikipedia

  • First Niagara Center — The Bank FNC F N Center Former names Crossroads Arena (Planning 1996) Marine Midland Arena (1996–1999) HSBC Arena (1999 2011) Locati …   Wikipedia

  • first-in,first-out — first in, first out (fûrstʹĭnʹ fûrstʹoutʹ) n. A method of inventory accounting in which the oldest remaining items are assumed to have been the first sold. In a period of rising prices, this method yields a higher ending inventory, a lower cost… …   Universalium

  • 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

  • Accounting Cushion — The overstatement of a company’s expense provision, in order to create a cushion for future results. A company can use this to artificially understate income in the current period by overstating liability or allowance accounts. This will… …   Investment dictionary

  • Accounting Historians Journal — A publication that examines the history of accounting. First printed in 1977, The Accounting Historians Journal is published in order to provide education regarding the foundations and changes of accounting. The Academy of Accounting Historians… …   Investment dictionary


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