error of omission

error of omission
пропущенная проводка

(при ведении бухгалтерского учета) - одна из возможных ошибок (error), когда хозяйственная операция (transaction) не отражена в учетных регистрах. Ошибки контировки не выявляются при составлении пробного баланса (trial balance)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • error of omission — ˌerror of oˈmission noun errors of omission PLURALFORM [countable] ACCOUNTING when an entry is completely missed out from a set of account books * * * error of omission UK US noun [C] ► a mistake that consists of not doing something you should… …   Financial and business terms

  • omission — o‧mis‧sion [əʊˈmɪʆn, ə ǁ oʊ , ə ] ➔ error of omission * * * omission UK US /əʊˈmɪʃən/ noun [C or U] ► the fact of not including something that should have been included, or the thing that is not included: »We are not responsible for the omission …   Financial and business terms

  • error — n 1. mistake, inaccuracy, Sports. miscue; misprint, corrigendum; fault, flaw, human error; oversight, omission; blunder, botch, bungle, flub, muff; leak, slip, slip of the tongue or pen, Inf. slip up; All Sl. pratfall, fool mistake, dumb trick,… …   A Note on the Style of the synonym finder

  • Error analysis — is the study of kind and quantity of error that occurs, particularly in the fields of applied mathematics (particularly numerical analysis), applied linguistics and statistics. Error analysis in numerical modelling In numerical simulation or… …   Wikipedia

  • error of commission — ˌerror of comˈmission noun errors of commission PLURALFORM [countable] ACCOUNTING when an entry is put in the wrong account in a set of account books, or it is the wrong amount * * * error of commission UK US noun [C] ► a mistake that consists of …   Financial and business terms

  • error — [n] mistake; wrong absurdity, bad job*, blunder, boner*, boo boo*, delinquency, delusion, deviation, erratum, failure, fall, fallacy, falsehood, falsity, fault, faux pas, flaw, glitch, goof*, howler*, inaccuracy, lapse, misapprehension, misbelief …   New thesaurus

  • error — Synonyms and related words: ALGOL, Albigensianism, Arianism, COBOL, Catharism, Ebionitism, Erastianism, FORTRAN, Gnosticism, Jovinianism, Lollardy, Manichaeanism, Manichaeism, Monophysism, Monophysitism, Pelagianism, Waldensianism, Wyclifism,… …   Moby Thesaurus

  • Omission bias — The omission bias is an alleged type of cognitive bias. It is the tendency to judge harmful actions as worse, or less moral than equally harmful omissions (inactions). It is contentious as to whether this represents a systematic error in thinking …   Wikipedia

  • error — I (New American Roget s College Thesaurus) Deviation from truth Nouns 1. error, fallacy; falsity (see falsehood), untruth; misconception, misapprehension, misunderstanding; inexactness, inaccuracy; anachronism; misconstruction, misinterpretation …   English dictionary for students

  • omission — Synonyms and related words: Sisyphean labor, abbreviation, abridgment, absence, arrearage, atrocity, bad policy, balk, ban, bar, barring, beggary, bevue, blank, blockade, blue penciling, bowdlerization, boycott, breach, break, cancellation,… …   Moby Thesaurus

  • error or mistake — A claim by the taxpayer that there has been an overpayment of tax. A formal claim has to be made within six years against the overassessment to income tax or capital gains tax resulting from an error or mistake in, or omission from, any return or …   Accounting dictionary

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