Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Tests of control
Time period assumption
Timeliness
Title insurance
Title to assets
Tolerable error
Tolerable misstatement
Total operating expenses
The date on which the Company commits to purchase or sell the asset
Trade liability
Trade receivable
Trading securities
Transaction
Transaction costs
Transaction-based accounting
Transitional liability (defined benefit plan)
Treasury stock
Trend analysis
Trial balance
True and fair view / fair presentation
Trust activities
Trustee
Turnover
Uncertainty
Underlift (undertake)
Underlying
Understandability
Underwriter
Undeveloped reserves
Undivided interest
Unearned finance income
Unearned premium
Unearned rent
Unearned revenue
Unevaluated preproduction costs
Unexpired premium
Unexpired risk
Unfunded benefit plan
Unguaranteed residual value
Unit
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