accounting error

ошибка в бухгалтерской записи

English-russian accounting dictionary. 2014.

Смотреть что такое "accounting error" в других словарях:

  • Accounting Error — An error in an accounting item that was not caused intentionally. An accounting error can include discrepancies in dollar figures, or might be an error in using accounting policy incorrectly (i.e., a compliance error). Accounting error should not …   Investment dictionary

  • accounting error — apskaitos klaida statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Klaida, kuri atsiranda dėl neteisingo skaičiavimo, netinkamo apskaitos metodo taikymo, neteisingo ūkinės operacijos ar ūkinio įvykio… …   Lithuanian dictionary (lietuvių žodynas)

  • accounting error — skaičiavimo paklaida statusas T sritis automatika atitikmenys: angl. accounting error vok. rechnunger Fehler, m rus. погрешность вычисления, f pranc. erreur de calcul, f …   Automatikos terminų žodynas

  • fundamental accounting error — esminė apskaitos klaida statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis 1. Einamuoju ataskaitiniu laikotarpiu išaiškėjusi klaida, dėl kurios praėjusio ar kelių praėjusių ataskaitinių laikotarpių finansinės… …   Lithuanian dictionary (lietuvių žodynas)

  • 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

  • error — er‧ror [ˈerə ǁ ˈerər] noun [countable] 1. a mistake: • The confusion was the result of a computer error. • The company has made some strategic errors. ˈcompensating ˌerror ACCOUNTING a mistake in keeping accounts that is hard to find because it… …   Financial and business terms

  • error of principle — ˌerror of ˈprinciple noun errors of principle PLURALFORM [countable] ACCOUNTING when an entry is put into the wrong kind of an account in a set of accounts, for example a receipt entered as a payment, or a purchase entered as a sale * * * error… …   Financial and business terms

  • error of posting — ˌerror of ˈposting noun errors of posting PLURALFORM also posting error [countable] ACCOUNTING a mistake made in book keeping: • A posting error can be corrected by using a correction or void key …   Financial and business terms

  • 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 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

  • Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… …   Wikipedia

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