accounting items

accounting items
Общая лексика: объекты бухгалтерского учёта

Универсальный англо-русский словарь. . 2011.

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  • Accounting (UIL) — Accounting is one of several academic events sanctioned by the University Interscholastic League. The contest began in the 1986 87 scholastic year.Accounting is designed to test students understanding of general accounting principles and… …   Wikipedia

  • 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 Postulate — A fundamental assumption in the field of accounting. Like any field, the present system of accounting has certain underlying axioms which form the basis of the all further work. Accounting postulates are generally very well agreed upon and form… …   Investment dictionary

  • accounting — I (New American Roget s College Thesaurus) Keeping of financial records Nouns 1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial… …   English dictionary for students

  • accounting standard — Rules and guidance on accounting practice. Along with legislation and custom, accounting standards are the foundation of *Generally Accepted Accounting Principles. In recent years, the term accounting standard has been largely superseded by… …   Auditor's dictionary

  • accounting bases — The methods used for applying fundamental accounting concepts to financial transactions and items when preparing financial statements. The particular bases adopted by an organization will form its accounting policies …   Accounting dictionary

  • Generally Accepted Accounting Principles — GAAP Rules, guidance, and concepts for accounting practices and the content of *financial statements. GAAP covers the Recognition, *measurement, Reporting, and *disclosure of accounting items, and it is derived from several sources: *financial… …   Auditor's dictionary

  • extraordinary items — Accounting income, gains, expenses, or losses resulting from transactions or events that are both unusual in their nature and infrequent in their occurrence. The GAAP requirements for defining something as extraordinary are strict. The exact… …   Financial and business terms

  • Tax Accounting — Accounting methods that focus on taxes rather than the appearance of public financial statements. Tax accounting is governed by the Internal Revenue Code which dictates the specific rules that companies and individuals must follow when preparing… …   Investment dictionary

  • Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Digital Accounting Collection — The Digital Accounting Collection (DAC) is part of the University of Mississippi Libraries. The collection contains both current and historical accounting materials, with over 2,400 items in digitized searchable full text format, and over 33,000… …   Wikipedia


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