GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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15:02 Oct 19, 2016 |
Russian to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Olena Fesiuk (X) Ukraine Local time: 06:32 | ||||||
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documents ... related to entering items in the books and write-off of items Explanation: - -------------------------------------------------- Note added at 11 mins (2016-10-19 15:13:58 GMT) -------------------------------------------------- первичный документ = source document |
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documents to credit and debit ... Explanation: ... fixed asset and inventory accounts "to debit an asset" -- https://goo.gl/kh7xyk "to credit an asset" -- https://goo.gl/0QwpLh |
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recognition/write-off documents Explanation: В глоссарии ЕБРР, когда речь идет об основных средствах / ТМЦ, предлагается использовать эти термины --> https://www.google.ru/url?sa=t&rct=j&q=&esrc=s&source=web&cd... |
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original documents from the supplier pertaining to the receipt and release of... Explanation: ...fixed assets, consumables... Nothing to do with source documents here |
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documents related to...recognition and disposal of Explanation: MCFO 16 - IAS 16, Property, Plant and Equipment overview There are essentially four key areas when accounting for property, plant and equipment that you must ensure that you are familiar with: initial recognition depreciation revaluation derecognition (disposals). Reference: http://www.iasplus.com/en/standards/ias/ias16 |
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