- accounting rate of return method
- метод нормы прибыли; метод, используемый для предварительной оценки отдачи капитальных вложений, которая рассчитывается делением средней предполагаемой чистой прибыли после налогообложения на среднюю величину вложений в течение оценочного срока полезного использования.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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Accounting Rate of Return - ARR — ARR provides a quick estimate of a project s worth over its useful life. ARR is derived by finding profits before taxes and interest. ARR is an accounting method used for purposes of comparison. The major drawbacks of ARR are that it uses profit… … Investment dictionary
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Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
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Actuarial Cost Method — A method used by actuaries to calculate the amount a company must pay periodically to cover its pension expenses. The two main methods used are the cost approach and the benefit approach. The cost approach calculates total final benefits based on … Investment dictionary
Pereira accounting — is one of the two manners in California community property law that explains how to deal with community funds and/or labor is used to enhance the value of separate property. To calculate, courts will add the original principle amount of the… … Wikipedia