|
Архитектура Аудит Военная наука Иностранные языки Медицина Металлургия Метрология Образование Политология Производство Психология Стандартизация Технологии |
|
|
Архитектура Аудит Военная наука Иностранные языки Медицина Металлургия Метрология Образование Политология Производство Психология Стандартизация Технологии |
ADDITIONAL MATERIALS FOR SIW ⇐ ПредыдущаяСтр 7 из 7
Mission: to bring business operations to make correspondence of accounts and determine the types of business transactions.
Mission: to bring business operations to make correspondence of accounts and determine the types of business transactions.
Mission: to bring the accounting entries to determine the content of business operations: 1. Dt 1250– Ct 1010 - issued from the cash traveling expenses 2. Dt 1310 – Ct 1010 3. Dt 3110 – Ct 1030 4. Dt 1330 – Ct 3310 5. Dt 3310 – Ct 1040 6. Dt 3150 – Ct 1040 7. Dt 7210 – Ct 1290 8. Dt 1070 – Ct 3010 9. Dt 3010 – Ct 1060 10. Dt 2410 – Ct 4150 11. Dt 1010 – Ct 6010 12. Dt 3170 - Ct 1030 13.Dt 3160 - Ct 1040 14. Dt 3350 - Ct 1010 15. Dt 5510 – Ct 5410
Task: Based on the business operations amounted mail accounts to determine debit and credit turnovers and determine the balance at the end of the month.
Balance at the beginning of the month in a row 1010 - 5600 tenge 1. Received cash proceeds from the sale of products - 86, 550 2. Issue a fund travel expenses - 35, 000 3. Entered the cash rental income - 65, 450 4. Paid for repairs Xerox - 5690 5. Reporting to the sum paid for with cash purchase gasoline - 12580 6.Received revenues from services - 68600 7. Paid advance worker - 25800 8. Paid for communication services - 12850 9. Issued financial assistance worker - 45000 10. Paid for electricity - 10565
Task: Based on the business operations amounted mail accounts to determine debit and credit turnovers and determine the balance at the end of the month. Balance at beginning of the period of 3310 the account " Short-term debt to suppliers and contractors" - 98800 tenge. (Ct) 1. Get the goods from the LLP " Aizhan and K" - 280, 000 tenge. 2. Enlisted with current account TOO " Ozone" - 200 300 tenge. 3. Received equipment from LLP " Arai" - 92200 tenge. 4. Enlisted LLP " Azimuth" for equipment - 82000 tenge. 5. Enlisted TCU for communication services - 29, 000 tenge. 6. Enlisted LLP " ABC" for goods - 25500 tenge. 7. Received short-term tax repayment debts to suppliers for goods - 150 000 tenge.
Mission: to bring business operations to make correspondence of accounts on cash transactions. Fill the primary documents on hand: credit and debit cash orders. Create a cash report for the month. Determine the balance of the account 1010 " Cash on hand" at the end of the month. Fill-Journal №1 order and statement №1.
Task. To bring business operations to make correspondence accounts of the operations on the current account. Fill the primary documents of accounting settlement (current) time: an invoice, payment order, the announcement on the payment of cash). Fill the magazine - the order and statement №2 №2. Determine the balance of the account 1030 " Cash on current, bank accounts" at the end of the month.
Mission: to bring business operations to make correspondence accounts of the receivables
Fill the primary accounting documents: 1. Order on the trip 2. account cash warrant 3. trip certificate 4. Expense reports 5. credit cash order 6. Journal-order №7 Materials on the monitoring and evaluation of students' knowledge
EXAM QUESTIONS 1. What date is the beginning of the common term " accountant" and " accounting"? 2. In what year was approved by the coat of arms of accountants? 3. What do the subjects depicted on the emblem? 4. What was the result of the emergence of money? 5. Where and when the first coin? 6. What is the circulation of money there in the world? 7. What types of deposits. 8. What is meant by the public revenue? 9. What is called income? When there are profits? 10. What is the source of government revenue 11. What is the balance? 12. Give the definition of surplus. 13. What level of deficit is considered acceptable? 14. What is the object of purchase - sale in the financial market? 15. What is the entrepreneurial idea? 16. Classification of assets: short-term and long-term assets 17. Recognition of cash and cash equivalents 18. Recognition and classification of receivables 19. Consideration receivable from buyers and customers 20. Describe the process of stock assessment 21. Disposal of assets 22. Describe the basic concepts of accounting 23. Expand the basic principles of accounting 24. List the users of accounting information 25. The quality of accounting information 26. Think of the main provisions of the Law " On Accounting and Financial Reporting" 27. The principles of the financial statements in the Republic of Kazakhstan 28. What is the purpose of the financial statements acts 29. Describe the accounting procedures of finished products, goods and work in progress 30. List the criteria for the recognition of fixed assets 31. What are the basic elements of financial statements 32. Describe procedure for evaluation of fixed assets 33. The recognition of intangible assets 34. Impairment of assets, the definition and characteristics 35. Definition and classification of liabilities 36. Financial liabilities: bank and other loans, dividends and earnings of participants 37. Impairment of assets, the definition and characteristics 38. Definition and classification of liabilities 39. Financial liabilities: bank and other loans, dividends and earnings of participants 40. The procedure for the formation of a provision for doubtful requirements 41. Accounting and reporting of fixed assets 42. Consideration payable 43. Accounting for short-term debt on wages 44. Remember the basic revenue recognition criteria 45. How is the cost of inventories - inventories 46. Evaluation procedure inventory - inventory 47. Classification and measurement of financial investments 48. Valuation of financial investments 49. Accounting for transactions in foreign currency 50. Consideration of the authorized capital 51. What are the elements included in the financial statements 52. Accounting for the organization of reserves: reserve capital, revaluation reserves 53. Retained earnings of the reporting and the previous period 54. The structure and content of financial statements 55. The balance sheet, its structure and contents 56. Accounting for short-term receivables 57. Accounting for long-term receivables 58. Accounting for short-term payables 59. Accounting ledgers 60. The nature and value of the audit. Its origin and development 61. The nature and content of financial statements 62. Statement of Cash Flows 63. The basic concepts of accounting 64. Criteria for the recognition of fixed assets 65. The concept and value of audit 66. Basic principles of audit 67. Definition and classification of liabilities 68. Accounting for short-term debt on wages 69. Types of accounting records 70. The aim and purpose of the synthetic accounts 71. Formation of equity 72. The aim and purpose of the analytical accounts 73. The assets of the company 74. The objects of accounting 75. The nature and value of the correspondence accounts 76. List the main consumers of accounting information 77. Criteria for the recognition of fixed assets 78. Recognition of cash and cash equivalents 79. The basic concepts of accounting 80. The basic principles of the financial statements in the Republic of Kazakhstan 81. Impairment of assets, the definition and characteristics 82. Accounting and reporting of fixed assets 83. Consideration of the authorized capital 84. What are the basic elements of financial statements 85. Definition and classification of liabilities 86. Presentation of the balance sheet
GLOSSARY on discipline " Professionally-oriented foreign language "
Abolition (from the Latin. Abolition-cancellation, destruction) - 1) the abolition of the law, the decision to contract; 2) the abolition of the post; 3) termination of the criminal case at the stage where the guilt is still not legally established (as opposed to the pardon, in which repealed or mitigated had the sentence); 4) Restoration of honor -The official refutation of slander. AUDIT - entrepreneurial activities to implement independent audits accounting (financial) statements, payment and settlement documents, tax returns and other financial liabilities and assets of economic subjects, as well as to provide other audit services (production, recovery and accounting, preparation of declarations income, financial statements, advice on financial, tax and other laws, etc.). Auditor - person checks the status of the financial and economic activity of the enterprise for a certain period, i.e independent expert to conduct its activities by an independent auditing firm. AUDITORS - an official document with legal value and is one of the essential parts of the audit. ACCRUE - to report a revenue or expense that has occurred, but has not yet been entered in the accounting records as of the end of the accounting period. ACCOUNT PAYABLE -Amount owed to a CREDITOR for delivered goods or completed services. ACID-TEST RATIO - the relationship of a company’s current assets that can be converted into cash to its current liabilities. It is determined by dividing QUICK ASSETS by current liabilities. LETTER OF CREDIT - a document which reflects the monetary obligation of the bank, is exposed on the basis of the customer's order by the bank. The essence of the letter of credit forms calculations is that the payer to his bank to make a payment to the location of the supplier. At the same time the payer is the bank statement at the opening of the accreditives. At the discretion of the buyer credit can be opened by mail or telegraph. ACT - the primary document used in accounting; drawn up by the Commission or persons responsible for the commission of transactions. ACTIVE - 1) the collection of the property and cash belonging to the enterprise, and bringing him to the future benefits; divided into tangible and intangible values (packets debt of other enterprises, special rights to use the resource); 2) of the balance sheet is reflected in the balance sheet date, monetary assets and capital of the enterprise. At the same time the results of the asset balance must be equal to total liabilities. Active accounts - accounts of accounting, in which assets are accounted company. They reflect the existence, structure and distribution of funds and assets. The increase in active accounts assets recorded on the debit side, decreasing - on the loan. The balance is only ASSETS liquidity - assets that can be quickly converted into cash. Liquid assets are current assets minus inventory. CURRENT ASSETS - funds intended for short-term use and traded into cash during the economic cycle, not exceeding one year ACCEPTANCE - consent to the payment or guarantee of payment of monetary, trade and settlement documents. In certain circumstances, the bank performs vendor claims and withdraws money from the account of the payer with his consent (acceptance). EXCISE - indirect taxes included in the price of the goods and the buyer paid. ACTION - a security which gives the holder the right to receive part of the income (dividend) of that society. There are preferred, registered, bearer, founders, ordinary (common) shares. Preference shares give the holders the right to receive dividends on the priority; registered shares belong to a specific natural or legal person; bearer - shares without specifying the name of the owner, passing from hand to hand; founder's shares issued and shared among the founders of joint stock companies as the open and closed type; ordinary (common) shares, accounting for the majority of the shares issued by open joint stock company, entitle holders to dividends and participation in the management of JSC through general meetings. Depreciation charges - and then charging fees, reflecting the gradual transfer of the value of assets as they wear the cost of using them produced products (works and services) in order to get money to complete the subsequent recovery. Depreciation - depreciation in value terms in the form of a systematic distribution of an asset during the lifetime. Depreciation is charged by using different methods: straight (straight-line) depreciation; depreciation is proportional to the volume of work performed; Accelerated write-off; declining balance; depreciation on the sum of (a cumulative method). ANALYSIS - method of scientific research by expanding and dismemberment of complex objects and phenomena into component parts, a comparison of these parts and setting between connections and interdependence. Analytical accounting - accounting business transactions, detailed in money, and, if necessary, and in kind. BALANCE - a form of reflection of the balance of related variables that are constantly changing. The balance is made on a specific date in a table divided into two parts, and can vary the type of addiction (entry, liquidation, annual, quarterly, forecast, rehabilitated, and so on). BALANCE PROFIT - Revenue from sale of goods (works, services) received from various activities, net of expenses, with hundred of these activities, and according to regulatory documents attributed to the cost (costs) and minus taxes deducted by arrived. Balance sheet accounts - accounts of the accounting figures which are reflected in the balance sheet. In addition to the balance sheet accounts, there are off-balance sheet accounts. Bank interest dress-up for the provision of the bank to borrow money. FREE EXCHANGE TRANSMISSION fixed assets - transfer of fixed assets enterprise to another without payment. Non-cash payments - the main method of settlements between entities. Cashless payments committed without money by debiting funds from the payer's account and credited to the account of the recipient. FORM - a form of paper, printing, which provided the necessary details. Used in accounting to process documents manually or by machine. ACCOUNTANT - a specialist in accounting. Accountant - accounting which organizes accounting. Accounting Association - the union, the union of accountants in order to achieve a common goal. ACCOUNTING - a set of indicators of accounting, as reflected in the form of a table definition and characterizing the movement of assets and the financial position of the subject during the reporting period. The information contained in the financial statements, based on the data of the synthetic and analytical accounting. Accounting entries - drawing indicating correspondence accounts debited and credited the accounts and the amount of business transaction, subject to registration. Whenever you post the amount recorded on the debit side of the account shall be equal to the amount recorded at the credit of another account. BALANCE SHEET - a way of grouping and generalized reflection in the assessment of the monetary assets of the company by type and source education at a certain date. BAD DEBT - All or portion of an ACCOUNT, loan, or note receivable considered to be uncollectible. ACCOUNTING - surveillance system, synthesis and reflection of information on the financial and economic activity of the enterprise in order to obtain reliable information about its activities. The objects of study are the means of their movement in the process of production and circulation, as well as sources their formation and use. Gross output - measure of the output production in a given period. Gross income - the difference between the total proceeds from the sale of goods (works, services) and the total amount of payments to suppliers for goods (works, services), as well as depreciation. STATEMENT - the primary document or accounting records used for all forms of accounting. sheet compiled at making economic operations, are primary. Consolidated statements are prepared on the basis of a variety of source documents. In accounting, used drive-WIDE, payment, settlement and payment, grouping, and other statements. Bill - a written promissory note established form of securities giving the holder the right to demand after the expiration of the debtor to pay the designated amount of money. BEQUEST - Legal process, governed by federal statute, whereby the DEBTS of an insolvent person are liquidated after being satisfied to the greatest extent possible by the DEBTOR'S ASSETS. During bankruptcy, the debtor's assets are held and managed by a court appointed TRUSTEE. Offsetting - the repayment of mutual debts between enterprises on the basis of mutual. Of settlements - settlements between economic entities, which take into account the mutual debt in kind or cash. NON-CURRENT ASSETS - the value of fixed assets, intangible assets, equipment for the installation, and long-term capital investments, ie, the means (property) subject to a long time in circulation, and it takes time to turn them into money. The replacement cost of fixed assets - the value of the full restoration of fixed assets in the current conditions of production, ie, to meet modern building codes, pricings, the cost of material and labor resources. Temporary disability - the inability to perform official functions in connection with illness, pregnancy and childbirth. Temporary differences - differences between taxable income and accounting crediting period. They occur in one period, and canceled in one or more next periods. Disposal of fixed assets - sale, liquidation, transfer company other fixed assets on the balance of the company. Extracts from the accounts of enterprises in the bank - documents issued by banks to enterprises and institutions reflecting the movement of funds on current accounts settlement. TERMINATION INDEMNITY - the amount paid to employees upon termination of employment contracts in cases provided for by the legislation of at least two-week average earnings. GUARANTEE - written form obligation of the company, bank or other institution to provide assigned duties related to the provision of money or other funds. Ledger - a set of accounting records, designed to conduct synthetic accounting, designed in the form of a bound book, opened for one year for all accounts of the general plan. CHIEF ACCOUNTANT (CHIEF FINANCIAL OFFICER) - official of the company that provides the organization of accounting of all commercial operations, providing operational information, drawing on time accountant - in conjunction with other departments and services of the analysis of financial and economic activity of the enterprise. Chief Accountant in conjunction with the head of the subject sign documents, employees, I base the acceptance and issuance of inventory values of serial and money, as well as payment, credit and financial interventions. ANNUAL REPORT - kind of accountability that characterizes the activities of the company during the reporting year; It is drawn up on the forms, the specifics of which depend on the specific activity of the various industries. FINISHED PRODUCTS - fully finished production of the product corresponding to the established standards or specifications. GRANT - earmarked funds provided gratuitously favorable to companies, organizations and individuals in the form of cash for scientific or other research. " Goodwill" - the notional value of business relations of the company, the " price" of the company. Reputation or intangible business value, based on a good relationship with customers, high morale of employees and other factors. In practice, the difference between investments (acquisition price of shares of the bank) and the real value of the acquired equity that arises at the time of acquisition of control. Date - the calendar time of an event associated with the co-representation of documents. Double entry - method of recording business transactions in the accounts. Feature double-entry is the sum of each business transaction is recorded in two accounts - one for the debit and credit of another account. DEBIT - part of the bill (left) of accounting to reflect the economic operation of double-entry method. The active accounts, it means an increase in funds, passive -reduction sources of these funds. ACCOUNTS RECEIVABLE - expressed in monetary obligations of businesses and individuals to business entities with which they enter into definite relations. Receivables that are not repaid in time, goes into the category of doubtful debts (claims). RECEIVABLES - businesses, organizations, institutions and individuals for whom number of receivables. Cash items - stamps, stamp duty of the state, bill stamps, pre-paid tickets, trips to rest homes, sanatoriums and other. CAPITAL STOCK - Ownership shares of a corporation authorized by its articles of incorporation. The money value assigned to a corporation's issued shares. The balance sheet account with the aggregate amount of the par value or stated value of all stock issued by a corporation. Funds - funds in domestic and foreign currencies, on hand, on the settlement, currency and other accounts in banks in the country and abroad in marketable securities, as well as payment and cash documents. Cash in transit - funds belonging to the enterprise, but not credited to his account. Money order - a document prescribed form containing the order of the enterprise establishment of the bank to pay bills with cash drawer amount specified in the check. COST RECOVERY METHOD - method of revenue recognition which recognizes profits after costs are completely recovered. Generally used only when the total amount of collections is highly uncertain. In tax, the accounting method used to depreciate assets. MONEY - conventional means payment, which can be exchanged for goods and services and used to pay debts. DEPOSIT - 1) contribution to the bank, the funds are temporarily stored in a bank and belonging to other institutions and individuals; 2) securities indulge deposited in credit institutions; 3) contributions to the customs authorities to secure the payment of duties and taxes; 4) contributions of sums of money in judicial and administrative bodies. Depository - Specialized organizations that custody of securities and maintenance of securities transactions. DATE OF AUDITORS'/ACCOUNTANTS' REPORT - Last day the auditors perform fieldwork and the last day of responsibility relating to significant events subsequent to the financial statement date. METERS - units of objects of accounting in the form of natural, labor and money. Depreciation - the process of losing the physical and moral characteristics of the fixed assets and reducing its cost. Seizure of documents - administrative and legal measure exposure consisting in the forced withdrawal of enterprises of documents and the possibility to use and dispose of them, regardless of the legal form. Immobilization funds - the use of working capital, not by their intended purpose, ie, for capital investments. Immobilization current assets is determined on the balance sheet. IMPORT - import of foreign goods and capital. Inventories - the documents that are subject to all the enterprise value of the inventory for comparison with the data of primary and accounting records. INVENTORY - checking that on the balance of enterprises, organizations and institutions of the property carried out by counting, describing, weighing mutual verification, evaluation, etc. identified assets, and comparison of data from the accounting data. Inventory card - registers of the standard forms for objective of fixed assets. Inventory card drawn for each item of property at the time of their entry to the enterprise and includes: the name of its original cost, date of receipt, the rate of depreciation, number assigned to the project. INVENTORY NUMBER - number assigned inventory object. EQUIPMENT - collection of various items of household use and industrial purposes. ECONOMETRICS- Use of computer analysis and modeling techniques to describe in mathematical terms the relationship between key economic forces such as labor, capital, interest rates, and government policies, the test the effects of changes in economic scenarios. EMERGING ISSUES TASK FORCE (EITF) - Assists the financial accounting standards board (FASB) and provides guidance on early identification of emerging issues affecting financial reporting and problems in implementing authoritative pronouncements. FAIR MARKET VALUE - Price at which property would change hands between a buyer and a seller without any compulsion to buy or sell, and both having reasonable knowledge of the relevant facts. FASB - Independent, private, non-governmental authority for the establishment of accounting principles in the United States. FAVORABLE VARIANCE - Excess of actual revenue over projected revenue, or actual costs over projected costs. FEDERAL INCOME TAXES - Taxes on net income that must be paid to the federal government by individuals and businesses. GAAP - Conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. The highest level of such principles are set by the financial accounting standards board (FASB). GAAS - See generally accepted auditing standards. GAIN - Excess of revenues received over costs relating to a specific transaction. Accounting and auditing office of the United States government. An independent agency that reviews federal financial transactions and reports directly to Congress. GASB - Group that has authority to establish standards of financial reporting for all units of state and local government. HALF-LIFE - Point in time at which half the principal has been repaid in a mortgage-backed security guaranteed or issued by the Government National Mortgage Association, the Federal National Mortgage Association, or the Federal Home Loan Mortgage Corporation. HEAD OF HOUSEHOLD- An individual entitled to special tax rates that fall midway between single rates and married filing joint rates, if they fit the qualifying profile. HEDGE - A financial term for a specific type of commodities planning and trading. HELD-TO-MATURITY SECURITY - a debt security that management intends to hold to its maturity or payment date and whose cash value is not needed until that date. HIGH-LOW METHOD - A common, simple way of separating variable costs from fixed costs. HIGH-PREMIUM CONVERTIBLE DEBENTURE - bond with a long-term, high-premium, common stock conversion feature and also offering a fairly competitive interest rate. INVESTMENTS - cash and other long-term investments in the sectors of the economy, ie, funds, special bank deposits, shares and other securities, technology, various machines, equipment and licenses, including trademark -credits, any other property or property rights, intellectual, invested in objects of entrepreneurial and other activities for profit (income). IASC - An independent private sector body, formed in 1973, with the objective of harmonizing the accounting principles which are used in businesses and other organizations for financial reporting around the world. Its members are 143 professional accounting bodies in 104 countries. IMA - A professional organization made up primarily of management accountants. IMPROVEMENT - expenditure directed to a particular asset to improve its performance or useful life. IMPUTED INTEREST - If no interest or an unrealistic amount of interest is charged in a salve involving certain kinds of deferred payments, then the transaction will be treated as if the realistic rate of interest had been used. The difference between the realistic interest and the interest actually used is referred to as imputed interest. INVESTMENT ACTIVITY - activity on preservation and development of the economic potential. INVESTORS - subjects of investment activity, invests its own, borrowed or attracted funds in the form of investments and providing their intended use. JEOPARDY - If the IRS believes that collection of tax appears to be in jeopardy (danger of being uncollected), it may immediately assess and collect such tax. The intermediate steps are bypassed. JOB ORDER - A customer order for a specific number of specially designed, made-to-order products. JOINT RETURN - A return filed by married taxpayers or surviving spouses. JOINT VENTURE - When two or more persons or organizations gather capital to provide a product or service. often carried out as a partnership. JOURNAL - Any book containing original entries of daily financial transactions. JOURNAL ENTRY - A notation in the general journal. It records a single transaction. JUNK BONDS - debt securities issued by companies with higher than normal credit risk. Considered " non-investment grade" bonds, these securities ordinarily yield a higher rate of interest to compensate for the additional risk. JUST-IN-TIME - An overall operating philosophy of INVENTORY management in which all resources, including materials, personnel, and facilities, are used only as needed. KEOGH PLAN - Also known as an HR 10, this is a qualified retirement plan for self employed who do not incorporate their business. If qualifications are met the taxpayer may receive a deduction for contributions made. KEY EMPLOYEE - For purposes of rules that apply to top heavy plans, a key employee: 1. An officer of the employer earning more than $130, 000; 2. An individual who owns more than 5 percent of the employer; 3. An individual who owns more than 1 percent of the employer and compensation greater than $150, 000. KEY INDUSTRY - Industry of primary importance to a nation’s economy. COLLECTIONS - banking operation is the fact that the provider trusts the Service Provider to collect the money owed by the buyer and enroll them in his account by presenting him a payment documents. When non-cash transactions surrender documents for collection means that the bank took over the order of the receipt of the supplier for a payment from the buyer. Calculation - science-based system of calculating the cost of various types of products and grouping costs of the reporting period. CALCULATION - a way to group costs and determine the product cost of expenditure. CAPITAL EXPENDITURES - one-time investment in order to expand production. The sources of financing of capital investments are profit, depreciation of the loans. Overhaul of fixed assets - the largest in size, complexity and cost of repairs, which produces a frequency of greater than one year. At the same time carried out a complete replacement, demolition, restoration of worn parts, assemblies, and replacement of worn-out structures, buildings and facilities. Cash book - register of approved forms for recording the movement of cash companies. There must be numbered, bound and sealed with wax or mastic seal. CASH TRANSACTIONS - transactions with cash by the undertaking to the natural and legal persons in accordance with the prescribed form. Cash orders – documents confirming legal cash receipts and expenditure of the company for its intended purpose. In orders indicated the basis for their preparation and are listed in the accompanying documents. Cash receipts issued credit cash order, consumption spending cash orders. Classification of accounting documents - the grouping of certain qualitative characteristics (purpose, procedure, terms of preparation, method and place of reflection) of accounting documents in objects consideration and proper use. Classification of fixed assets - grouping of fixed assets used in the planning, accounting and reporting, analysis, management. Seconded expenses - expenses paid by the employee for the time spent in his mission: per diem, travel, housing. The commission agent - party to the contract Trade Commission, on behalf of the other party (the principal) will be performed for a fee for the principal and expense transactions on its behalf. The commission acts within the powers granted to him. COMMERCIAL PAPER - liability companies which are not backed by specific collateral. SELLING EXPENSES - costs associated with the shipment and sale of goods. They include: the cost of packaging, purchased on the side, the cost of shipping goods to the place indicated in the contract, the loading of vehicles; payment of freight forwarding organizations; fees and charges; PAYMENT - compensation (reward) costs for lost or ceded time in cases prescribed by law (for unused vacation, tool wear, owned by the employee; a lump sum when transferring to another location, etc.). CONSULTING - activities of special advising companies on a wide range of economic activities of enterprises. MAINTENANCE - 1) technical measures to protect against corrosion, plant and equipment during the period of prolonged inactivity; 2) the temporary suspension of a process, activity. For example, conservation construction. Objects are not involved in the conservation process producing and depreciation on them is not charged. CONSIGMENT - a form of commission sale of goods through consignment warehouses intermediaries, when ownership of the goods entering the warehouse agent, remains with the seller until the sale to the buyer. Storage of goods in stock and pre-sale preparation carried out by the seller. CONSOLIDATED BALANCE SHEET - consolidated financial statements of the activities and financial results of the parent and subsidiaries of the corporation as a whole. Contractive bills - bills designed to adjust the parameters of active accounts. CONTROLLING - accounting and control of the enterprise. CONTROL - checking to ensure the correctness and legality of certain actions. Cash control \ MACHINE (CMC) - countable summarize, compute, Check printing devices for calculations with the population. CONTROLLING STAKE - the proportion of shares concentrated in the hands of one owner and gives him 'to exercise de facto control over the activities of the company. CONCERN - the most advanced form of business combination. Implemented through the system of participation, financial relations and etc.
|
Последнее изменение этой страницы: 2017-03-17; Просмотров: 381; Нарушение авторского права страницы
