error of commission


error of commission
ошибка контировки

(при ведении бухгалтерского учета) - одна из возможных ошибок (error), когда хозяйственная операция (transaction) отражена при помощи неправильной проводки (entry). Например, при получении денег был кредитован счет другого покупателя-кредитора (trade creditor). Ошибки контировки не выявляются при составлении пробного баланса (trial balance)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • 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

  • Commission — The fee paid to a broker to execute a trade, based on number of shares, bonds, options, and/or their dollar value. In 1975, deregulation led to the creation of discount brokers, who charge lower commissions than full service brokers. Full service …   Financial and business terms

  • commission — The fee which clearing houses charge their clients to buy and sell futures and futures options contracts. The fee that brokers charge their clients is also called a commission. The CENTER ONLINE Futures Glossary The fee paid to a broker to… …   Financial and business terms

  • Commission on Information and Communications Technology (Philippines) — Commission on Information and Communications Technology Komisyon sa Teknolohiyang Pang impormasyon at Pangkomunikasyon Agency overview Formed January 12, 2004 Preceding agency Information Technology and El …   Wikipedia

  • 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

  • commission — commissionable, adj. commissional, adj. commissive, adj. commissively, adv. /keuh mish euhn/, n. 1. the act of committing or giving in charge. 2. an authoritative order, charge, or direction. 3. authority granted for a particular action or… …   Universalium

  • error — Synonyms and related words: ALGOL, Albigensianism, Arianism, COBOL, Catharism, Ebionitism, Erastianism, FORTRAN, Gnosticism, Jovinianism, Lollardy, Manichaeanism, Manichaeism, Monophysism, Monophysitism, Pelagianism, Waldensianism, Wyclifism,… …   Moby Thesaurus

  • commission — I. /kəˈmɪʃən / (say kuh mishuhn) noun 1. the act of committing or giving in charge. 2. an authoritative order, charge, or direction. 3. authority granted for a particular action or function. 4. a document or warrant granting authority to act in a …   Australian English dictionary

  • commission — com•mis•sion [[t]kəˈmɪʃ ən[/t]] n. 1) the act of committing or giving in charge 2) an authoritative order, charge, or direction 3) authority granted for a particular action or function 4) a document granting such authority 5) mil a document… …   From formal English to slang

  • Commission of review — Review Re*view , n. [F. revue, fr. revu, p. p. of revoir to see again, L. revidere; pref. re re + videre to see. See {View}, and cf. {Revise}.] 1. A second or repeated view; a re[ e]xamination; a retrospective survey; a looking over again; as, a… …   The Collaborative International Dictionary of English

  • commission — n 1. entrustment, entrusting, commitment, placing in charge, covenant, chargeship; investment, ordination, vesting; endowment, licensing, crediting, accrediting, accreditation; delivery, deliverance, placement, commending, Feudal Law.… …   A Note on the Style of the synonym finder