preparation of accounting statements

preparation of accounting statements
Общая лексика: составление бухгалтерской отчётности

Универсальный англо-русский словарь. . 2011.

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  • 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 plan — A detailed accounting guide provided by a number of European countries, such as France and Spain. The guide gives definitions of accounting terms, rules for valuation and measurement, model financial statements, and a chart of accounts. This… …   Accounting dictionary

  • Accounting Control — Methods and procedures that are implemented by a firm to help ensure the validity and accuracy of its own financial statements. The accounting controls do not ensure compliance with laws and regulations, but rather are designed to help a company… …   Investment dictionary

  • Accounting Convention — Guidelines that arise from the practical application of accounting principles. An accounting convention is not a legally binding practice; rather, it is a generally accepted convention based on customs, and is designed to help accountants… …   Investment dictionary

  • Accounting Records — All of the documentation and books involved in the preparation of financial statements or records relevant to audits and financial reviews. Accounting records include records of assets and liabilities, monetary transactions, ledgers, journals,… …   Investment dictionary

  • Statements of Standard Accounting Practice — /ˌsteɪtmənts əv ˌstændəd ə kaυntɪŋ ˌpræktɪs/ plural noun rules laid down by the Accounting Standards Board for the preparation of financial statements. Abbreviation SSAPs …   Dictionary of banking and finance

  • accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements. These bases will have been determined by the organization to be the most appropriate for presenting fairly its… …   Accounting dictionary

  • accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements These bases will have been determined by the organization to be the most appropriate for presenting fairly its… …   Big dictionary of business and management

  • Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… …   Wikipedia

  • Generally Accepted Accounting Principles — (GAAP) is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial… …   Wikipedia

  • Financial Accounting Standards Board — (FASB) The designated organisation in the private sector for establishing standards of financial accounting and reporting in the US. These standards govern the preparation of financial reports. They are officially recognised as authoritative by… …   Law dictionary


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