voucher – قسيمة ، إيصال ، وَصْل إثبات
Принцип первоначальной стоимости – Historical cost principle
liabilities – amounts owed to others
General ledger – is the collection of all the ledgers, each showing the current balance of an account after various transactions, the P.R. (page recorded on the General Journal: J1) and the whether the account is a debit or credit.
to make a website – делать сайт
Balance sheet – an accounting report that details a firm's financial position at a particular point in time by reporting its assets, liabilities and owner's equity
balanced budget – ein ausgeglichener Haushalt
Going concern assumption – Assumes continued operation of accounting entity into a foreseeable future.
Charter – a document incorporating an institution and specifying its rights
contra asset – Acc. Depreciation
A relationship between two organisms in which the host is harmed in some way while the colonizer benefits
Straightline depreciation – a method in which the depreciable cost basis (original cost basis less salvage value) of an asset is apportioned equally over its estimated useful life expressed in terms of month or years.
Non current Balance Sheet – Property land equipment
A relаtiоnship between twо оrgаnisms in which the host is hаrmed in some way while the colonizer benefits
Separate entity – Require separate accounting records for each business unit to measure financial progress
Long-term investments – Generally, (1) investments in stocks and bonds of other companies that companies normally hold for many years, and (2) long-term assets, such as land and buildings, not currently being used in operations.
Asset – Probable future economic benefit.
Balance Sheet – Reports on the assets,liabilities and stockholders equity of the business as of a specific date