- item on a balance sheet
- статья баланса
English-russian dctionary of contemporary Economics. 2014.
English-russian dctionary of contemporary Economics. 2014.
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… … Auditor's dictionary
Off-balance sheet item — A balance which is not reported in the balance sheet … International financial encyclopaedia
On-balance sheet item — Refer instead to On balance sheet account … International financial encyclopaedia
item — / aɪtəm/ noun 1. something for sale ♦ we are holding orders for out of stock items we are holding orders for goods which are not in stock ● Please find enclosed an order for the following items from your catalogue. 2. a piece of information ●… … Marketing dictionary in english
item — / aɪtəm/ noun 1. something for sale ♦ we are holding orders for out of stock items we are holding orders for goods which are not in stock ● Please find enclosed an order for the following items from your catalogue. 2. a piece of information ●… … Dictionary of banking and finance
extraordinary item — An unusual and unexpected one time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one time events. Results are often presented with … Financial and business terms
balancing item — / bælənsɪŋ ˌaɪtəm/, balancing figure / bælənsɪŋ ˌfɪgə/ noun an item introduced into a balance sheet to make the two sides balance … Dictionary of banking and finance
Exceptional Item — Charges incurred that must be noted on a company s balance sheet, in accordance with GAAP principles. Even though they are considered to be part of ordinary business charges, exceptional items must be disclosed due to their sheer size or… … Investment dictionary
capital and interest — ▪ economics Introduction in economics, a stock of resources that may be employed in the production of goods and services and the price paid for the use of credit or money, respectively. Capital in economics is a word of many meanings … Universalium