Accelerated Depreciation.

(Списание объекта на износ, ускоренное)

A method of depreciation in which a greater amount of depreciation expense is recorded in the earlier years of an assets useful life than in later years.

Account Receivable.

(Счет дебиторов)

A customer’s or client’s promise to pay for goods or services provided.

Accounts Accelerated Depreciation..


Sub-categories of assets, liabilities, equity, revenue and expense.

Accounts Payable.

(Кредиторская задолженность)

A firm’s promise to pay a vendor for goods or services provided.

Accrual Basis of Accounting.

(Начисление Базы бухгалтерского учета)

The recognition of revenue when earned and expenses when incurred as distinguished from the Accelerated Depreciation. cash basis of accounting.

Accumulated Depreciation.

(Начисленной амортизации)

The contra asset account that reflects depreciation expense taken in the current and previous periods.

Aging Schedule.

(Старение Расписание)

A schedule that classifies accounts receivable by the amount of days the receivable has been unpaid.

Books of Original Entry Accelerated Depreciation..

(Книжки первичного учета)

Specially designed forms on which

transactions are initially recorded.

Business Firm.


An organization established to earn a profit by the selling of goods or services.

Cash Basis of Accounting.

(Наличный Базы бухгалтерского учета)

A system of accounting that recognizes revenue only when cash is received from Accelerated Depreciation. customers or clients and expenses only when cash is paid to vendors.

Cash Flow Statement.

(О движении денег)

A financial statement that reports cash flows from operating, financing and investing activities.



A common form of limited liability firm.

Cost of Goods Sold.

(Цена проданных продуктов)

The cost Accelerated Depreciation. associated with selling goods (inventory).



Entries мейд on the right хэнд side of “T” accounts.



Entries мейд on the left side of “T” accounts.

Deferred Revenue.

(Доходы будущих периодов)

Cash collected from customers or clients prior to the delivery of goods and services.

Depreciation Accelerated Depreciation. Expense.

(Расходы на амортизацию)

The portion of an asset’s cost allocated to the current accounting period.



Cash distributions from corporate profits to its shareholders.

Employee Bonding.

(Сотрудник Bonding)

Insurance against employee theft and embezzlement.



The difference between a firm’s assets and its liabilities.

Expense Accelerated Depreciation..


The use of resources to produce the good and services sold to customers and clients.

FIFO. (First in, First out) A flow assumption in valuing ending inventories that assumes that the first goods sold were the first ones purchased.

Fixed Asset Schedule.

(Фиксированный график активов)

A record of a firm’s Accelerated Depreciation. assets that tracks acquisition dates and costs, depreciation methods used and cumulative amounts of depreciation taken.

Fixed Assets.

(Главные средства)

Tangible assets such as machinery and equipment, furniture and fixtures and real property.

General Ledger.

(Основная бухгалтерская книжка)

The collection of all accounts used by a firm to record Accelerated Depreciation. changes in assets, liabilities, revenue, expense and equity.

Generally Accepted Accounting Principles (GAAP).

(Принятые принципы бухучета)

The most widely accepted rules of financial accounting.

Going Concern Value.

(Допущение о непрерывности деятельности)

The combined value of a firm’s assets that would be paid by a purchaser who intended to Accelerated Depreciation. continue operating the business.



The difference between a firm’s going concern value and its liquidating value.

Gross Profit.

(Валовая прибыль)

The difference between sales and cost of goods sold.

Historical Cost Principle.

(Историческая цена Принципа)

The listing of asset values based upon their Accelerated Depreciation. acquisition price rather than their current market value.

Income Statement.

(Справка о доходах)

A basic financial statement that attempts to measure economic performance in the most recent accounting period. The statement reflects revenue and expenses.

Intangible Assets.

(Нематериальные активы)

Assets such as patents, trademarks and goodwill.

Internal Controls.

(Внутреннего контроля)

The Accelerated Depreciation. procedures used by a firm to protect its assets, insure reliability of its financial information and prevent fraud.



Goods held by a firm for resale to its customers.

Lapping Schemes.

(Доводка Схемы)

Embezzlement schemes that involves the systematic misposting of customer and client payments.

Leverage Accelerated Depreciation..

(Кредитное плечо)

The degree to which a firm uses debt to finance its operations.



A firm’s obligations to its creditors.


(Преимущество стажа при увольнении)

(Last in, First out) An inventory flow assumption that assumes that the most recently sold inventory is also the most recently purchased Accelerated Depreciation..