Глоссарий

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Abandonment (decommissioning, dismantlement) costs

Abnormal (gains, losses)

Absorption costing

Acceptance sampling

Account

Account balance

Accounting

Accounting and review service

Accounting base

Accounting concept

Accounting data

Accounting estimate

Accounting income

Accounting method

Accounting model

Accounting period

Accounting policy

Accounting principle

Accounting procedure

Accounting profit

Accounting record

Accounting standard

Accounting system

Система учета, система счетов

Accounting treatment

Accounts / Financial Statements

Accounts payable

Кредиторская задолженность

Accounts receivable

Дебиторская задолженность

Accrual basis

Accrual basis of accounting

Accruals concept

Accrued benefit valuation method

Accrued expenses

Accrued expenses payable

Accrued liability

Accrued revenue

Accumulated depreciation

Accumulated loss

Accumulated profit

Accumulating compensated absences

Acquiree


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