(также real accounts). Противоположными являются nominal accounts - номинальные счета и temporary accounts - временные счета
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Permanent Secretary — Le Permanent Secretary (Secrétaire permanent), officiellement appelé le Permanent Under Secretary of State (Sous Secrétaire d État permanent), est le fonctionnaire supérieur le plus gradé des ministères du gouvernement britannique. Sommaire 1… … Wikipédia en Français
Permanent Current Asset — The minimum amount of current assets a company needs to continue operations. Permanent current assets are current assets that are always replaced with like assets within one year. Inventory, depreciating assets, cash and accounts receivable are… … Investment dictionary
Permanent Secretary — The Permanent Secretary, in most departments officially titled the Permanent Under Secretary of State (although the full title is rarely used), is the most senior civil servant of a British Government ministry, charged with running the department … Wikipedia
Permanent war economy — The concept of permanent war economy originated in 1944 with an article by Ed Sard (alias Frank Demby, Walter S. Oakes and T.N. Vance; he was a Trotskyist from the 1930s) who predicted a post war arms race. He argued at the time that the USA… … Wikipedia
Permanent normal trade relations — The status of permanent normal trade relations (PNTR) is a legal designation in the United States for free trade with a foreign nation. In the U.S. the name was changed from most favored nation (MFN) to PNTR in 1998. In international trade, MFN… … Wikipedia
Irish Life and Permanent — Infobox Company company name = Irish Life and Permanent, Plc company company type = Public company slogan = Banking, Only Better Permanent TSB foundation = Dublin, Ireland (1884) location = Dublin, Ireland key people = Denis Casey, CEO num… … Wikipedia
Public Accounts Committee (United Kingdom) — The Public Accounts Committee (PAC) (strictly, the Committee of Public Accounts) is a select committee of the British House of Commons. It is responsible for overseeing government expenditures to ensure they are effective and honest. The PAC is… … Wikipedia
Co-operative Permanent Building Society — Not to be confused with The Co operative Group. Co operative Permanent Building Society Former type Building Society (Mutual) Fate Change of name Successor Nationwid … Wikipedia
The Permanent Way — is a play by David Hare.In 1991 the British government decided to privatise the country s railways. David Hare tells the story through the powerful first hand accounts of those most intimately involved. From passengers to government ministers,… … 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
Comparison of sites using the LiveJournal codebase — This is a comparison of sites publicly accessible on the internet known to be using the LiveJournal codebase. The LiveJournal web community is based on open source software for blogging and social networking, primarily written in Perl. Because of … Wikipedia
