accounting cost

обліковані витрати

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

Смотреть что такое "accounting cost" в других словарях:

  • accounting cost — noun The total amount of money or goods expended in an endeavour. It is money paid out at some time in the past and recorded in journal entries and ledgers. Syn: historical cost, business cost See Also: opportunity cost …   Wiktionary

  • accounting cost — (Economics) expense of production that is recorded in the accounting records of a company, total sum of money spent …   English contemporary dictionary

  • accounting cost — Fin the cost of maintaining and checking the business records of a person or organization and the preparation of forms and reports for financial purposes …   The ultimate business dictionary

  • cost ledger control account — cost control account The control account that appears in the financial accounting ledger in an accounting system in which separate books are maintained for the financial and costing records. The balance on the cost ledger control account agrees… …   Accounting dictionary

  • cost of sales — cost of goods sold; = COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… …   Accounting dictionary

  • cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… …   Accounting dictionary

  • accounting code — cost code; = expenditure code; = income code In modern accounting systems, a numerical reference given to each account to facilitate the recording of voluminous accounting transactions by computer …   Accounting dictionary

  • cost attribution — cost assignment …   Accounting dictionary

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

  • cost accounting — The techniques used in collecting, processing, and presenting financial and quantitative data within an organization to ascertain the cost of the cost centres, the cost units, and the various operations. Cost accounting is now regarded as a… …   Accounting dictionary

  • cost of sales — ˌcost of ˈsales noun [uncountable] ACCOUNTING another name for cost of goods sold: • Fuel represented less than 3% of Carnival s cost of sales. * * *    ► See Operating Costs. * * * cost of sales UK US noun [U] ACCOUNTING …   Financial and business terms


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