profit on disposal of fixed assets

profit on disposal of fixed assets
Бухгалтерия: прибыль от выбытия основных средств

Универсальный англо-русский словарь. . 2011.

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  • Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… …   Wikipedia

  • profit and loss account formats — The four formats given for profit and loss accounts by the Companies Act (1985): • vertical format, analysing costs by type of operation and function; • vertical format, analysing costs by items of expense; • horizontal format, analysing costs by …   Accounting dictionary

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  • exceptional items — /ɪkˌsepʃən(ə)l aɪtəmz/ plural noun 1. items which arise from normal trading but which are unusual because of their size or nature; such items are shown separately in a note to the company’s accounts but not on the face of the P & L account unless …   Dictionary of banking and finance

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • japan — japanner, n. /jeuh pan /, n., adj., v., japanned, japanning. n. 1. any of various hard, durable, black varnishes, originally from Japan, for coating wood, metal, or other surfaces. 2. work varnished and figured in the Japanese manner. 3. Japans,… …   Universalium

  • Japan — /jeuh pan /, n. 1. a constitutional monarchy on a chain of islands off the E coast of Asia: main islands, Hokkaido, Honshu, Kyushu, and Shikoku. 125,716,637; 141,529 sq. mi. (366,560 sq. km). Cap.: Tokyo. Japanese, Nihon, Nippon. 2. Sea of, the… …   Universalium

  • О — Обеспечение кредита (Security for credit, loan security, collateral) Обеспеченность производства запасами (number of days’, weeks’ stock) Обесценение активов (impairment of assets) …   Экономико-математический словарь

  • Asset — This article is about the business definition. For other uses, see Asset (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · …   Wikipedia

  • company — a business owned by a group of people called shareholders, which has its own legal identity separate from its owners. Glossary of Business Terms A proprietorship, partnership, corporation, or other form of enterprise that engages in business.… …   Financial and business terms


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