revenue recognition
111Deferred Billing — The act of charging buyers for their purchases, without interest, at a later date. Deferred billing is most often used as a sales promotion technique, enticing potential customers to purchase big ticket items now rather than later. Car… …
112Discussion Memorandum — Published by the Financial Accounting Standards Board (FASB), a discussion memorandum is a document intended to encourage discussion and debate amongst accounting and financial professionals in regards to a current issue relating to the… …
113Generally Accepted Accounting Principles - GAAP — The common set of accounting principles, standards and procedures that companies use to compile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of… …
114ПРОДАЖА С ПРАВОМ ВОЗВРАТА — SALES WITH RIGHT OF RETURNДоговоры купли продажи часто предусматривают возврат покупателем купленного товара с перечислением всей или части его стоимости. Подобного рода контракты часто встречаются в издательском деле, при продаже аудиозаписей и… …
115С — Сальдо (balance) Cальдо внешней торговли [balance of trade] Сальдо государственного бюджета [balance of state budget] Сальдо торгового баланса см. Сальдо внешней …
116Срок признания доходов — (term of revenue recognition) показатель того, когда именно тот или иной источник дохода должен быть отражен в финансовой отчетности. Это особенно важно, когда результат ретроспективного анализа используется для прогнозирования объема продаж и… …
117United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …
118china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …
119China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …
120India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …
