- compound entry
- сложная запись
один счет дебетуется, несколько счетов кредитуются; несколько счетов дебетуются, один кредитуется; несколько счетов дебетуются и несколько счетов кредитуются. В России последний вариант называется "смешанной записью"
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Look at other dictionaries:
compound entry — ➔ entry * * * compound entry UK US noun [C] ► ACCOUNTING an accounting record that shows figures relating to several different accounts or several different sets of figures relating to one account: »If a compound entry includes two debits, the… … Financial and business terms
entry — A declaration and request for customs release in respect of imports or goods intended for export. It is usually made on a Single Administrative Document ( SAD). Traders approved to do so can submit entries electronically. HM Customs & Revenue… … Financial and business terms
Compound term processing — is the name that is used for a category of techniques in Information retrieval applications that performs matching on the basis of compound terms. Compound terms are built by combining two (or more) simple terms, for example triple is a single… … Wikipedia
Compound File Binary Format — (CFBF), also called Compound File or Compound Document, is a file format for storing numerous files and streams within a single file on a disk. CFBF is developed by Microsoft and is an implementation of Microsoft COM Structured… … Wikipedia
compound ratio — noun The product of ratios • • • Main Entry: ↑compound compound ratio see under ↑compound1 • • • Main Entry: ↑ratio … Useful english dictionary
Compound nevus — Classification and external resources ICD 10 D22 (ILDS D22.L14) ICD O: 8760/0 A compound nevus is a type of mole formed by groups of nevus cells found in the epidermis and dermis (the two main layers of tissue that make up the … Wikipedia
compound animals — same as ↑colonial animals (see under ↑colony). • • • Main Entry: ↑compound … Useful english dictionary
compound quantity — noun (mathematics) A quantity consisting of more than one term, such as a+b • • • Main Entry: ↑compound … Useful english dictionary
compound interest — noun interest calculated on both the principal and the accrued interest • Hypernyms: ↑interest * * * noun : interest paid or computed on the combined sum of the original principal of a loan and interest accrued and payable at the end of each… … Useful english dictionary
Compound squeeze — A compound squeeze is a type of play in the game of contract bridge. In this squeeze one opponent is squeezed such that some form of other squeeze emerges involving either or both players. Usually this term is used to reference a pentagonal… … Wikipedia
compound engine — noun 1. : an engine (as a steam engine) in which the working fluid is expanded successively in two distinct phases so as to minimize losses (as from cylinder condensation) and so allow a high ratio of expansion to be used, the working fluid (as… … Useful english dictionary