(Списание объекта на износ, ускоренное)
A method of depreciation in which a greater amount of depreciation expense is recorded in the earlier years of an assets useful life than in later years.
Account Receivable.
(Счет дебиторов)
A customer’s or client’s promise to pay for goods or services provided.
Accounts.
(Учет)
Sub-categories of assets, liabilities, equity, revenue and expense.
Accounts Payable.
(Кредиторская задолженность)
A firm’s promise to pay a vendor for goods or services provided.
Accrual Basis of Accounting.
(Начисление Основы бухгалтерского учета)
The recognition of revenue when earned and expenses when incurred as distinguished from the cash basis of accounting.
Accumulated Depreciation.
(Начисленной амортизации)
The contra asset account that reflects depreciation expense taken in the current and previous periods.
Aging Schedule.
(Старение Расписание)
A schedule that classifies accounts receivable by the amount of days the receivable has been unpaid.
Books of Original Entry.
(Книги первичного учета)
Specially designed forms on which
transactions are initially recorded.
Business Firm.
(Бизнес-фирма)
An organization established to earn a profit by the selling of goods or services.
Cash Basis of Accounting.
(Наличный Основы бухгалтерского учета)
A system of accounting that recognizes revenue only when cash is received from customers or clients and expenses only when cash is paid to vendors.
Cash Flow Statement.
(О движении денежных средств)
A financial statement that reports cash flows from operating, financing and investing activities.
Corporations.
(Корпорация)
A common form of limited liability firm.
Cost of Goods Sold.
(Стоимость проданных товаров)
The cost associated with selling goods (inventory).
Credits.
(Кредит)
Entries made on the right hand side of “T” accounts.
Debits.
(Дебит)
Entries made on the left side of “T” accounts.
Deferred Revenue.
(Доходы будущих периодов)
Cash collected from customers or clients prior to the delivery of goods and services.
Depreciation Expense.
(Расходы на амортизацию)
The portion of an asset’s cost allocated to the current accounting period.
Dividends.
(Дивиденды)
Cash distributions from corporate profits to its shareholders.
Employee Bonding.
(Сотрудник Bonding)
Insurance against employee theft and embezzlement.
Equity.
(Капитал)
The difference between a firm’s assets and its liabilities.
Expense.
(Расходы)
The use of resources to produce the good and services sold to customers and clients.
FIFO. (First in, First out) A flow assumption in valuing ending inventories that assumes that the first goods sold were the first ones purchased.
Fixed Asset Schedule.
(Фиксированный график активов)
A record of a firm’s assets that tracks acquisition dates and costs, depreciation methods used and cumulative amounts of depreciation taken.
Fixed Assets.
(Основные средства)
Tangible assets such as machinery and equipment, furniture and fixtures and real property.
General Ledger.
(Главная бухгалтерская книга)
The collection of all accounts used by a firm to record changes in assets, liabilities, revenue, expense and equity.
Generally Accepted Accounting Principles (GAAP).
(Общепринятые принципы бухучета)
The most widely accepted rules of financial accounting.
Going Concern Value.
(Допущение о непрерывности деятельности)
The combined value of a firm’s assets that would be paid by a purchaser who intended to continue operating the business.
Goodwill.
(Распоряжительность)
The difference between a firm’s going concern value and its liquidating value.
Gross Profit.
(Валовая прибыль)
The difference between sales and cost of goods sold.
Historical Cost Principle.
(Историческая стоимость Принципа)
The listing of asset values based upon their acquisition price rather than their current market value.
Income Statement.
(Справка о доходах)
A basic financial statement that attempts to measure economic performance in the most recent accounting period. The statement reflects revenue and expenses.
Intangible Assets.
(Нематериальные активы)
Assets such as patents, trademarks and goodwill.
Internal Controls.
(Внутреннего контроля)
The procedures used by a firm to protect its assets, insure reliability of its financial information and prevent fraud.
Inventory.
(Инвентарь)
Goods held by a firm for resale to its customers.
Lapping Schemes.
(Доводка Схемы)
Embezzlement schemes that involves the systematic misposting of customer and client payments.
Leverage.
(Кредитное плечо)
The degree to which a firm uses debt to finance its operations.
Liabilities.
(Обязательства)
A firm’s obligations to its creditors.
LIFO.
(Привилегия стажа при увольнении)
(Last in, First out) An inventory flow assumption that assumes that the most recently sold inventory is also the most recently purchased.