separate-entity concept


separate-entity concept
учет принцип автономности, концепция хозяйственной [учетной\] единицы (принцип бухгалтерского учета, согласно которому предприятие рассматривается как хозяйствующий субъект, обособленный от своих собственников; является обязательным для всех форм предпринимательства, в т. ч. для индивидуальных предпринимателей)
Syn:
See:

Англо-русский экономический словарь.

Смотреть что такое "separate-entity concept" в других словарях:

  • separate-entity concept — See: accounting entity …   Accounting dictionary

  • separate-entity concept — See accounting entity …   Big dictionary of business and management

  • Entity concept — [In accounting the separate entity concept treats a business as distinct and completely separate from the owners. The business stands apart from other organizations as separate economic unit. It is necessary to record the business transactions… …   Wikipedia

  • business entity concept — UK US noun [S] ACCOUNTING ► the idea that in accounting (= the work of preparing financial records) a business or organization is completely separate from the personal business of the people who own it or work in it: »The business entity concept… …   Financial and business terms

  • Entity–attribute–value model — (EAV) is a data model to describe entities where the number of attributes (properties, parameters) that can be used to describe them is potentially vast, but the number that will actually apply to a given entity is relatively modest. In… …   Wikipedia

  • Entity-attribute-value model — (EAV), also known as object attribute value model and open schema is a data model that is used in circumstances where the number of attributes (properties, parameters) that can be used to describe a thing (an entity or object ) is potentially… …   Wikipedia

  • entity — 01. Our planet can be viewed as a living [entity] that we are slowly poisoning through pollution. 02. All the old houses on the street are being sold as a single [entity] for commercial development of the land. 03. The Soviet Union as a political …   Grammatical examples in English

  • accounting entity — entity; = business entity; = reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that …   Accounting dictionary

  • accounting entity — entity; business entity; reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that… …   Big dictionary of business and management

  • Cosmic entity (Marvel Comics) — Cosmic entities, also referred to as cosmic beings, are a type of fictional character in the Marvel Comics Universe. They possess power on a stellar, galactic, universal, or even multiversal level, far beyond those of humans or conventional… …   Wikipedia

  • Essentially contested concept — In a paper delivered to the Aristotelian Society on 12 March 1956, [Published immediately as Gallie (1956a); a later, slightly altered version appears in Gallie (1964).] Walter Bryce Gallie (1912 ndash;1998) introduced the term essentially… …   Wikipedia

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