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19 Cards in this Set
- Front
- Back
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Private companies |
Частные компании |
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Public limited companies |
ОАО |
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Stock exchange |
Фондовая биржа |
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Assets |
Активы |
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Liabilities |
Пассивы |
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Bondholders |
Держатели облигаций |
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Accounting policies |
Учетная политика |
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Methods of valuation |
Методы оценки |
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Methods of measurement |
Методы измерения |
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Conventions |
Конвенции. Accepted ways of doing things that are not listed in law. |
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Consistency principle |
Принцип согласованности. Using the same accounting policies unleds there is angood reason to change it. |
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Disclosed |
Revealed |
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Depreciation |
Амортизация. Reducing the value of company's assets. |
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Provision |
Накопления. Amounts of money deducted from profits. |
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Historicsl cost principle |
Принцип первоначальной стоимости. Стоимость товаров и сделок отображается в бух.учете по первоначальной, а не фактической цене. |
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Going concern |
Действующее предприятие |
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Inflation accounting system |
Система учета инфляции Takes account of changing prices. |
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Replacement cost accounting |
Учет затрат по замене. Values all the company's assets. |
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Current replacement cost |
Текущая восстановительная стоимость. The amount that would have to be paid to replace them now. |
