accounting error


accounting error
учет бухгалтерская [учетная\] ошибка (неправильное отражение операций в бухгалтерском учете, являющееся ошибкой, а не сознательным мошенничеством)
See:

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учетная ошибка: неправильное отражение операций в бухгалтерском учете, вызванное ошибкой, а не сознательным мошенничеством.
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ошибка бухгалтерского учета

Англо-русский экономический словарь.

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 — 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

  • Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …   Investment dictionary

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