Помимо проиллюстрированной в приложении формы отчета, требуется подготовка примечания, в котором осуществляется сверка (reconciliation) прибыли от основной деятельности до налогообложения (operating profit) с нетто-движением денежных средств от основной деятельности (net cash flow from operating activities)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Bookkeeping — is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with… … Wikipedia
Content of a business plan — Main article: Business plan This article explains what goes into a business plan and why. It is not specific to any particular kind of business plan, nor does it presume any specific layout. Please do not read the section headings as titles of… … Wikipedia
Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… … Wikipedia
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
Annual percentage rate — Parts of total cost and effective APR for a 12 month, 5% monthly interest, $100 loan paid off in equally sized monthly payments. The term annual percentage rate (APR), also called nominal APR, and the term effective APR, also called EAR,[1]… … Wikipedia
Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… … Universalium
Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
National Asset Management Agency — Agency overview Formed Late 2009 Jurisdiction Ireland … Wikipedia
Inventory — means a list compiled for some formal purpose, such as the details of an estate going to probate, or the contents of a house let furnished. This remains the prime meaning in British English.[1] In the USA and Canada the term has developed from a… … Wikipedia
Rationale for the Iraq War — The rationale for the Iraq War (i.e., the 2003 invasion of Iraq and subsequent hostilities) has been a contentious issue since the Bush administration began actively pressing for military intervention in Iraq in late 2001. The primary… … Wikipedia
