- accounting mechanism
- механизм учета ;
Англо-Русский словарь финансовых терминов. 2000.
Англо-Русский словарь финансовых терминов. 2000.
Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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Ad valorem tax — An ad valorem tax (Latin: according to value ) is a tax based on the value of real estate or personal property.An ad valorem tax is typically imposed at the time of a transaction (a sales tax or value added tax (VAT)), but it may be imposed on an … Wikipedia
Social Security Trust Fund — The Social Security Trust Fund is the means by which the federal government of the United States accounts for excess paid in contributions from workers and employers to the Social Security system that are not required to fund current benefit… … Wikipedia
Zarin v. Commissioner — 916 F.2d 110 (3rd Cir. 1990) is a United States Third Circuit Court of Appeals decision concerning the cancellation of debt and the tax consequences for the borrower for U.S. federal income tax purposes.HistoryBackgroundResorts Hotel… … Wikipedia
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substance over form — The notion that the economic substance of a transaction, *asset, or liability takes precedence over its legal and technical form. The exploitation of narrow legal and technical interpretations of items is a typical Creative accounting mechanism… … Auditor's dictionary
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Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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