accounting transaction

бухгалтерская операция; проводка

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

Смотреть что такое "accounting transaction" в других словарях:

  • Accounting Transaction — (deutsch buchhaltungstechnischer Geschäftsvorgang) beschreibt in der Softwaremodellierung ein Analysemuster nach Martin Fowler. Dieses Analysemuster wird benötigt, um das Thema Buchführung (doppelte Buchführung) softwaretechnisch modellieren und… …   Deutsch Wikipedia

  • accounting event — A transaction or change (internal or external) recognized by the accounting recording system. Events are recorded as debit and credit entries. For example, when a sale is made for cash the double entry for the sales transaction would be debit… …   Accounting dictionary

  • transaction exposure — The risk that the cost of a transaction will change because of exchange rate movements between the date of the transaction and the date of settlement …   Accounting dictionary

  • accounting cycle — The sequence of steps in accounting for a financial transaction entered into by an organization. First, it is recorded in the books of account and finally it will be aggregated with other transactions in the financial statements for a financial… …   Accounting dictionary

  • transaction costs — Costs arising from such transactions as buying and selling. Businesses and markets prefer to see lower transaction costs over time as this will improve profitability …   Accounting dictionary

  • transaction date — The date on which a transaction in the money market took place …   Accounting dictionary

  • transaction file — A computer file used to record an external or internal transaction. Compare: standing data …   Accounting dictionary

  • Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • accounting equation, the — *Assets = liabilities + *capital. Under the conventions of *double entry bookkeeping, each accounting transaction has at least one *debit entry and at least one *credit entry of equal value. At any moment, the mathematical integrity of… …   Auditor's dictionary

  • transaction — trans·ac·tion /tran zak shən, sak / n 1: something transacted; esp: an exchange or transfer of goods, services, or funds 2 a: an act, process, or instance of transacting b: an action or activity involving two parties or things that reciprocally… …   Law dictionary

  • transaction — An external event (e.g. purchase or sale) or internal event (e.g. depreciation of an asset) that gives rise to a change affecting the operations or finances of an organization …   Accounting dictionary


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