accounting unit

1) хозяйственная единица с самостоятельным балансом
2) единица учёта реального основного капитала
3) см. retirement unit
4) см. replacement unit
5) счёт, отражающий себестоимость объекта

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

Смотреть что такое "accounting unit" в других словарях:

  • accounting unit — apskaitos vienetas statusas T sritis Gynyba apibrėžtis NATO bendrasis valiutų atitikties vienetas. atitikmenys: angl. accounting unit šaltinis NATO mokymų ir pratybų finansavimo terminų žodynas AAP 43(1), 2009 …   Lithuanian dictionary (lietuvių žodynas)

  • value of the accounting unit — apskaitos vieneto vertė statusas Aprobuotas sritis draudimo veikla apibrėžtis Dydis, rodantis, kokia grynųjų aktyvų vertės dalis tenka vienam apskaitos vienetui. atitikmenys: angl. value of the accounting unit šaltinis Lietuvos Respublikos… …   Lithuanian dictionary (lietuvių žodynas)

  • non-accounting unit — unit that belongs to a holding unit and receives supplies and services from the holding unit …   English contemporary 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 …   Accounting dictionary

  • unit trust — 1) In the UK, an investment fund shared by a large number of different investors. A unit trust is an ‘open ended fund’, which means that the fund gets bigger as more people invest and smaller as people withdraw their money. A fund manager is… …   Accounting dictionary

  • unit of account — 1) A function of money enabling its users to calculate the value of their transactions and to keep accounts. 2) The standard unit of currency of a country. 3) An artificial currency used only for accounting purposes …   Accounting dictionary

  • Unit Trust Association — UTA An association formed to agree standards of practice for the protection of unit trust holders and to act as the representative body of Managers of Authorized Unit Trusts in dealings with the government and other authorities. It also… …   Accounting dictionary

  • unit cost — Expenditure incurred by an organization expressed as a rate per unit of production or sales. It may be difficult to make valid comparisons of unit costs between organizations. The main problem is the arbitrary allocation of fixed overhead costs …   Accounting dictionary

  • unit price — The price paid per unit of item purchased or charged per unit of product sold …   Accounting dictionary

  • unit standard operating profit — The standard operating profit, expressed as a rate per unit of production or sales …   Accounting dictionary

  • unit standard production cost — The standard production cost, expressed as a rate per unit of production or sales …   Accounting dictionary

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