- cost accounting method
- метод калькуляции
English-russian accounting dictionary. 2014.
cost accounting method
Смотреть что такое "cost accounting method" в других словарях:
Accounting method — In computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost accounting — calculation of the cost of commodities, method used to set prices … English contemporary dictionary
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… … Accounting dictionary
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… … Big dictionary of business and management
historic cost accounting — UK US noun [U] (also historical cost accounting) ACCOUNTING ► a method of accounting that uses the original cost of something, with no changes made for inflation … Financial and business terms
replacement cost accounting — /rɪˌpleɪsmənt kɒst ə kaυntɪŋ/ noun a method of accounting in which assets are valued at the amount it would cost to replace them, rather than at the original cost. Also called current cost accounting. Compare historical cost accounting … Dictionary of banking and finance
replacement cost accounting — An accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current replacement cost. Bloomberg Financial Dictionary … Financial and business terms
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
cost method of accounting — Cost method. The practice of recording the value of assets in terms of their cost. See also cost (cost accounting). See also accounting … Black's law dictionary
cost method of accounting — Cost method. The practice of recording the value of assets in terms of their cost. See also cost (cost accounting). See also accounting … Black's law dictionary
