reversing entry

reversing entry
обратная, исправительная запись, сторнирующая запись

English-russian dctionary of contemporary Economics. 2014.

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  • reversing entry — /rɪ vɜ:sɪŋ ˌentri/ noun an entry in a set of accounts which reverses an entry in the preceding accounts …   Dictionary of banking and finance

  • reversing light — noun A light on the back of a motor vehicle which comes on when the vehicle is put into reverse gear, providing illumination for the driver, a warning to other road users, etc • • • Main Entry: ↑reverse * * * reversing light UK [rɪˈvɜː(r)sɪŋ… …   Useful english dictionary

  • reversing layer — noun : the lowest layers of the sun s chromosphere which are perhaps a few hundred miles in depth and in which occurs the absorption that produces most of the dark lines in the solar spectrum; also : a corresponding region in the atmosphere of a… …   Useful english dictionary

  • Journal entry — A journal entry, in accounting, is a logging of transcriptions into items accounting journal. The journal entry can consist of several items, each of which is either a debit or a credit. The total of the debits must equal the total of the credits …   Wikipedia

  • backing — Reversing in direction. The indorsement of a negotiable instrument. The indorsement of an entry or memorandum on the back of a writ, warrant, subpoena, or other process. Gondas v Gondas, 99 NJ Eq 473, 477, 134 A 615, 617. The last sheet of a… …   Ballentine's law dictionary

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • steel — steellike, adj. /steel/, n. 1. any of various modified forms of iron, artificially produced, having a carbon content less than that of pig iron and more than that of wrought iron, and having qualities of hardness, elasticity, and strength varying …   Universalium

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • Agriculture and Food Supplies — ▪ 2007 Introduction Bird flu reached Europe and Africa, and concerns over BSE continued to disrupt trade in beef. An international vault for seeds was under construction on an Arctic island. Stocks of important food fish species were reported… …   Universalium

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