accounting entity

учётное подразделение, находящееся на самостоятельном балансе

Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. . 1993.

Смотреть что такое "accounting entity" в других словарях:

  • accounting entity — entity; = business entity; = reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that …   Accounting dictionary

  • accounting entity — entity; business entity; reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that… …   Big dictionary of business and management

  • Accounting Entity — A clearly defined economics unit that is accounted for separately. An accounting entity can be either a business or subdivision of a business that engages in economic activities, has economic assets and resources that must be accounted, and is… …   Investment dictionary

  • Объект учета (ACCOUNTING ENTITY)  — 1 Хозяйственный объект, для которого требуется вести бухгалтерский учет. Ср. с Юридическое лицо (Legal Entity).  2 Объектами бухгалтерского учета являются имущество организаций, их обязательства и хозяйственные операции, осуществляемые… …   Словарь терминов по управленческому учету

  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • entity view — The view of an accounting entity that emphasizes the importance of the business or the organization and its separateness from its owners. It is based on the accounting equation, in which the sum of the assets is equal to the claims on these… …   Accounting dictionary

  • entity — See: accounting entity …   Accounting dictionary

  • entity — en·ti·ty / en ti tē/ n pl ties: an organization (as a business or governmental unit) that has a legal identity which is separate from those of its members see also alter ego, instrumentality, juridical person …   Law dictionary

  • accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Big dictionary of business and management

  • accounting equation — balance sheet equation The formula underlying a balance sheet; it can be expressed as: assets = liabilities + capital. An increase or decrease in the total assets of a concern must be accompanied by an equal increase or decrease in the… …   Accounting dictionary

  • entity — A real being; existence. An organization or being that possesses separate existence for tax purposes. Examples would be corporations, partnerships, estates and trusts. The accounting entity for which accounting statements are prepared may not be… …   Black's law dictionary

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