- closing retained earnings
- Подведение итогов
English-Russian IT glossary. 2014.
English-Russian IT glossary. 2014.
Closing entries — are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts. An income summary account may be used to show the balance between revenue and expenses, or they could be directly closed against… … Wikipedia
Closing Entry — A journal entry made at the end of the accounting period. The closing entry is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary … Investment dictionary
Dividend policy — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Economic democracy — is a socioeconomic philosophy that suggests a shift in decision making power from a small minority of corporate shareholders to a larger majority of public stakeholders. There is no single definition or approach for economic democracy, but most… … Wikipedia
Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… … Wikipedia
Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
railroad — /rayl rohd /, n. 1. a permanent road laid with rails, commonly in one or more pairs of continuous lines forming a track or tracks, on which locomotives and cars are run for the transportation of passengers, freight, and mail. 2. an entire system… … Universalium
golf — golfer, n. /golf, gawlf/; Brit. also /gof/, n. 1. a game in which clubs with wooden or metal heads are used to hit a small, white ball into a number of holes, usually 9 or 18, in succession, situated at various distances over a course having… … Universalium
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
Equestrian Sports — ▪ 2009 Introduction Thoroughbred Racing. United States. A seemingly invincible three year old colt named Big Brown took American Thoroughbred racing by storm during the 2008 spring classic season. In the 134th Kentucky Derby on May 3, Big… … Universalium
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium