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
