absorption account


absorption account
корректировочный счет, регулирующий счет

English-russian accounting dictionary. 2014.

Смотреть что такое "absorption account" в других словарях:

  • absorption account — An account opened when a system of double entry cost accounting is in operation to show the amount of overhead that has been absorbed by the production …   Accounting dictionary

  • Absorption (chemistry) — Absorption, in chemistry, is a physical or chemical phenomenon or a process in which atoms, molecules, or ions enter some bulk phase gas, liquid or solid material. This is a different process from adsorption, since the molecules are taken up by… …   Wikipedia

  • absorption costing — noun Product costing that takes account of overheads • • • Main Entry: ↑absorb …   Useful english dictionary

  • Absorption coefficient — The absorption coefficient α is a property of a material. It defines the extent to which a material absorbs energy, for example that of sound waves or electromagnetic radiation. Wallace Sabine was a pioneer of this concept in acoustics and… …   Wikipedia

  • Absorption Rate — The rate at which available homes are sold in a specific real estate market during a given time period. It is calculated by dividing the total number of available homes by the average number of sales per month. The figure shows how many months it …   Investment dictionary

  • absorption costing — A costing method that allocates all *manufacturing costs to *units of inventory or other measures of output. Normally required by most systems of *Generally Accepted Accounting Principles, absorption costing takes account of both *direct (or… …   Auditor's dictionary

  • absorption costing — noun a method of calculating the cost of a product or enterprise by taking into account overheads as well as direct costs …   English new terms dictionary

  • ALIYAH AND ABSORPTION — GENERAL SURVEY Introduction Aliyah, ascension or going up, is the coming of Jews as individuals or in groups, from exile or diaspora to live in the Land of Israel. Those who go up for this purpose are known as olim – a term used in the Bible for… …   Encyclopedia of Judaism

  • Extended X-Ray Absorption Fine Structure — (EXAFS), or more simply X ray Absorption Spectroscopy (XAS), is an experimental method in physics and chemistry of determining the bonding of solids by analyzing oscillations in x ray absorption versus photon energy that are caused by… …   Wikipedia

  • X-ray absorption spectroscopy — The X ray absorption spectroscopy is currently a widely used technique giving information on the local structure and on the electronic states in gas phase, molecular and condensed matter.X ray absorption spectra are obtained by tuning the photon… …   Wikipedia

  • абсорбированный — (поглощенный), косвенный Бизнес: издержки, которые рассматриваются как расходы и не переносятся на клиента. Также поглощенная фирма. Учет издержек: косвенные производственные расходы (такие, как налог на собственность и страхование), которые… …   Финансово-инвестиционный толковый словарь

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