- separate accounting
- Бухгалтерия: раздельный учёт
Универсальный англо-русский словарь. Академик.ру. 2011.
separate accounting
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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
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Accounting Entity — A clearly defined economics unit that is accounted for separately. An accounting entity can be either a business or subdivision of a business that engages in economic activities, has economic assets and resources that must be accounted, and is… … Investment dictionary
separate entity assumption — basic outlook in accounting that treats a business as an entity separate from its owner … English contemporary dictionary
separate-entity concept — See: accounting entity … Accounting dictionary
