investment accounting

investment accounting
  1. учет капитальных вложений

 

учет капитальных вложений
Отражение в бухгалтерском учете процессов реализации инвестиционных проектов вплоть до ввода строящихся объектов в эксплуатацию. Учитываются затраты заказчика (заказчика-застройщика) по выполненным работам, прочие капитальные затраты, учтенные в составе вложений в незавершенное строительство до ввода объекта в эксплуатацию. Заказчик-застройщик ведет учет произведенных капитальных вложений, отражая затраты на строительство на счете «Вложения во внеоборотные активы», субсчет «Строительство объектов основных средств». До окончания строительных работ затраты, учтенные на этом субсчете, отражают величину вложений организации в незавершенное строительство._
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Тематики

  • экономика

EN

  • investment accounting


Англо-русский словарь нормативно-технической терминологии. . 2015.

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Смотреть что такое "investment accounting" в других словарях:

  • Investment club software — Investment Club Accounting Software is typically used to manage:* Member Subscriptions * Ownership / Unit Valuation System * Investment Transactions * Financial Reports * Income / Expenditure transactions * Performance reports * Manage tax… …   Wikipedia

  • 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

  • Investment — or investing [British and American English, respectively.] is a term with several closely related meanings in business management, finance and economics, related to saving or deferring consumption.Investment is the choice by the individual to… …   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

  • investment allowance — inˈvestment alˌlowance noun [countable] ACCOUNTING another name for capital allowance: • a temporary 15% first year investment allowance for purchases of new equipment * * * investment allowance UK US noun [C] ACCOUNTING, TAX ► …   Financial and business terms

  • investment — in·vest·ment 1 n: investiture (1) investment 2 n 1: the outlay of money usu. for income or profit: capital outlay; also: the sum invested or the property purchased 2: the commitment of funds with a view to minimizing risk and safeguarding capital …   Law dictionary

  • investment actuary — UK US noun [C] ACCOUNTING, FINANCE ► a person whose job is to calculate how much risk is involved in particular investments …   Financial and business terms

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • investment properties — Properties owned by a company that holds investments as part of its business, such as an investment trust or a property investment company. Investment properties may also include properties owned by a company whose main business is not the… …   Accounting dictionary

  • investment properties — Properties owned by a company that holds investments as part of its business, such as an investment trust or a property investment company. Investment properties may also include properties owned by a company whose main business is not the… …   Big dictionary of business and management

  • investment — money used to purchase any capital items for the business and expected to yield an income. Glossary of Business Terms The creation of more money through the use of capital. Bloomberg Financial Dictionary This has a special regulatory meaning… …   Financial and business terms


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