- fixed assets accounting
- учет основных средств
English-Russian industrial glossariy. 2013.
fixed assets accounting
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Fixed assets management — is an accounting process that seeks to track fixed assets for the purposes of financial accounting, preventive maintenance, and theft deterrence.Many organizations face a significant challenge to track the location, quantity, condition,… … Wikipedia
Fixed Assets Register — A Fixed Asset Register (FAR) is an accounting method used for major resources of a business.Fixed Assets are assets such as land, machines, office equipments, buildings, patents, trademarks, copyrights, etc. held for the purpose of production of… … Wikipedia
fixed assets — Tangible property used in operating a business which will not be consumed or converted into cash or its equivalent during the current accounting period; e.g. plant, machinery, land, buildings, fixtures. Contrasted with liquid assets; e.g. cash,… … Black's law dictionary
fixed assets — Tangible property used in operating a business which will not be consumed or converted into cash or its equivalent during the current accounting period; e.g. plant, machinery, land, buildings, fixtures. Contrasted with liquid assets; e.g. cash,… … Black's law dictionary
Fixed assets — Accounts which contain: • all non monetary assets the services of which are to be received over a period longer than one year (more than one accounting period). • accumulated depreciation accounts. • capital leasing accounts … International financial encyclopaedia
Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… … Wikipedia
Fixed asset — Fixed assets, also known as a non current asset or as property, plant, and equipment (PP E), is a term used in accounting for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or … Wikipedia
Fixed investment — in economics refers to investment in fixed capital, i.e. tangible capital goods (real means of production or residential buildings), or to the replacement of depreciated capital goods. Thus, fixed investment is investment in physical assets such… … Wikipedia
Fixed capital — is a concept in economics and accounting, first theoretically analysed in some depth by the economist David Ricardo. It refers to any kind of real or physical capital (fixed asset) that is not used up in the production of a product and is… … Wikipedia
fixed capital — ➔ capital * * * Fixed assets that are purchased out of paid up capital. ► See also Paid up Capital. * * * fixed capital UK US noun [U] ► ACCOUNTING, FINANCE money that a company has invested in assets such as buildings, machinery, etc.: »In … 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
