Òîïèê "Áóõãàëòåðèÿ è íàëîãè"

Òîïèê "Áóõãàëòåðèÿ è íàëîãè"

accelerated tax incentives — óñêîðåííûé ó÷åò íàëîãîâûõ ëüãîò
account — ñ÷¸ò
account customers — êëèåíòû íà äîãîâîðíîì îáñëóæèâàíèè
account docket — ó÷åòíûé äîêóìåíò
accountant — áóõãàëòåð
accounting for capital assets — ó÷åò îñíîâíûõ ñðåäñòâ
Accounting Rate of Return — ðàñ÷åòíàÿ íîðìà ïðèáûëè
accounting transaction — ïðîâîäêà
accounts department — áóõãàëòåðèÿ
accounts receivable — äåáèòîðñêàÿ çàäîëæåííîñòü
accrual accounting — ó÷åò ïî ìåòîäó íà÷èñëåíèé
authorized capital — óñòàâíûé êàïèòàë
backflush accounting — ó÷åò ïî ïðèíöèïó îáðàòíîãî ïðèëèâà
balance sheet control — êîíòðîëü çà áàëàíñîì êîìïàíèè
balanced scorecard — ñáàëàíñèðîâàííàÿ ñèñòåìà ïîêàçàòåëåé
bank statement — áàëàíñ áàíêà (íà îïðåäåë¸ííóþ äàòó)
bill — ñ÷åò ê îïëàòå
book of account — áóõãàëòåðñêàÿ êíèãà
bottom line — ÷èñòàÿ ïðèáûëü
business audit — êîììåð÷åñêèé àóäèò
cash — íàëè÷íûå äåíüãè
cash flow — äâèæåíèå äåíåæíîé íàëè÷íîñòè
cash outlay — äåíåæíûå ðàñõîäû
collectible amount of money — ñóììà, êîòîðàÿ ìîæåò áûòü âçûñêàíà
commission — êîìèññèÿ
contribution — âçíîñ
contribution to sales ratio — äîëÿ ìàðæèíàëüíîé ïðèáûëè, äîëÿ âêëàäà
conversion costs — ðàñõîäû íà ïåðåðàáîòêó
cost driver — çàòðàòîîáðàçóþùèé ôàêòîð
creditor waiving — îòêàç êðåäèòîðà
currency — âàëþòà
debt equity swap — äîëãîâîé ñâîï
debt gearing — äîëÿ äîëãà
decrease an equity capital — óìåíüøåíèå ñîáñòâåííîãî êàïèòàëà
delivery note — íàêëàäíàÿ
earn — çàðàáàòûâàòü
expense — ðàñõîä
fee — âçíîñ, ïëàò¸æ; âíåñåíèå ïëàòû
financial interest — ôèíàíñîâûé èíòåðåñ
financial result — ôèíàíñîâûé ðåçóëüòàò
fiscal year — ôèíàíñîâûé ãîä
flexible budget — áþäæåò, ïðåäóñìàòðèâàþùèé âîçìîæíûå èçìåíåíèÿ
gross margin — âàëîâàÿ ïðèáûëü
gross wage — âàëîâàÿ çàðàáîòíàÿ ïëàòà
invoice — ñ÷åò-ôàêòóðà
living wage — ïðîæèòî÷íûé ìèíèìóì
month-end close — çàêðûòèå ìåñÿöà
mortgage — èïîòåêà
order — çàêàç
overprovision — overpayment of taxes
overtime — ñâåðõóðî÷íîå âðåìÿ
payment of the consideration — âûïëàòà êîìïåíñàöèè
payroll — ïëàòåæíàÿ âåäîìîñòü
pension — ïåíñèÿ
post void — àííóëèðîâàííàÿ îïåðàöèÿ
prepayment — ïðåäîïëàòà
profit — ïðèáûëü
property accounting — ó÷åò èìóùåñòâà
rebill — âûñòàâèòü íîâûé ñ÷åò
reconciliation — ñâåðêà
remainder — îñòàòîê
request — çàïðîñ
return on investment — îêóïàåìîñòü èíâåñòèöèé
roll-forward — ïåðåíîñ íà ñëåäóþùèé ñðîê
salary — çàðïëàòà
savings — ñáåðåæåíèÿ
Tax — íàëîã
transaction — îïåðàöèÿ
trial balance — îáîðîòíî-ñàëüäîâàÿ âåäîìîñòü
under equity — îòíîñèòü íà ñîáñòâåííûé êàïèòàë
undiscounted amount — íåäèñêîíòèðîâàííàÿ ñòîèìîñòü
value added tax — íàëîã íà äîáàâëåííóþ ñòîèìîñòü
vendor — ïîñòàâùèê
wage — çàðïëàòà
zero out — îáíóëèòü