accounting price

расчётная цена

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

Смотреть что такое "accounting price" в других словарях:

  • price-level accounting — A system of accounting that attempts to take into account changes in price levels, thus avoiding some of the criticisms of historical cost accounting. There have been many proposed methods but they have not been implemented, often because of the… …   Accounting dictionary

  • price variances — See: direct materials price variance, sales margin price variance …   Accounting dictionary

  • price–dividend ratio — PDR; = P/D ratio The current market price of a company share divided by the dividend per share for the previous year. It is a measure of the investment value of the share …   Accounting dictionary

  • price–earnings ratio — P/E ratio The current market price of a company share divided by the earnings per share (eps) of the company. The P/E ratio usually refers to the annual eps and is expressed as a number (e.g. 5 or 10), often called the multiple of the company.… …   Accounting dictionary

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • Price discrimination — or price differentiation[1] exists when sales of identical goods or services are transacted at different prices from the same provider.[2] In a theoretical market with perfect information, perfect substitutes, and no transaction costs or… …   Wikipedia

  • Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… …   Wikipedia

  • Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …   Wikipedia

  • price — n Price, charge, cost, expense can mean what is given or asked in payment for a thing or for its use, or for services. Price and charge in their ordinary nontechnical use commonly designate what is asked or demanded in the case of price,… …   New Dictionary of Synonyms

  • price/earnings ratio — ( P/E ratio) A measurement of a company s rating, calculated by dividing the share price by the annual earnings per share. A high P/E ratio means the company is highly rated by the stock market, suggesting that investors think its prospects are… …   Financial and business terms

  • Price/Earnings ratio — ( P/E ratio) A measurement of a company s rating, calculated by dividing the share price by the annual earnings per share. A high P/E ratio means the company is highly rated by the stock market, suggesting that investors think its prospects are… …   Financial and business terms

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