adjustment entry

adjustment entry
уточненная запись

English-Russian dictionary of logistics. 2013.

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  • adjustment — /ə dʒʌstmənt/ noun 1. the act of adjusting ● to make an adjustment to salaries ● an adjustment of prices to take account of rising costs 2. a slight change ● Details of tax adjustments are set out in the enclosed document. 3. an entry in accounts …   Dictionary of banking and finance

  • Re-entry permit — A re entry permit is required by some countries, for their citizens or tourists who leave the country for an extended period of time. For example, the United States issues a re entry permit to a resident alien who plans to travel abroad for an… …   Wikipedia

  • Cuban Refugee Adjustment Act — The Cuban Adjustment Act (CAA), Public Law 89 732, is a United States federal law enacted on November 2, 1966. The law applies to any native or citizen of Cuba who has been inspected and admitted or paroled into the United States after January 1 …   Wikipedia

  • Seasonal Adjustment —    An adjustment made to certain economic indicators to allow for predictable peaks and troughs caused by seasonal factors. Seasonal adjustment to an economic indicator makes it easier to discern the underlying trend. Adjustment is made by… …   Financial and business terms

  • Adjusting Journal Entry — An entry in financial reporting that occurs at the end of a reporting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and finished in a later period, an adjusting journal …   Investment dictionary

  • seasonal adjustment/change/variation — ► ECONOMICS a change made to figures or other data in order to remove the effect of things that only happen at particular times of year: »Construction employment, which had been surprisingly strong since the beginning of the year, fell by 65,000… …   Financial and business terms

  • cumulative translation adjustment account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… …   Financial and business terms

  • Cumulative Translation Adjustment - CTA — An entry in the comprehensive income section of a translated balance sheet summarizing the gains/losses resulting from varying exchange rates over the years. A CTA entry is required under the Financial Accounting Standards Board (FASB) No.52 rule …   Investment dictionary

  • Cumulative Translation Adjustment (CTA) account — An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The CTA account is required under the FASB No. 52 rule. The New York Times Financial Glossary …   Financial and business terms

  • re-entry syndrome — /ri ˈɛntri sɪndroʊm/ (say ree entree sindrohm) noun the period of adjustment required on returning home after a period abroad, especially as experienced by aid workers, expats, etc. Abbrev.: RES …  

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium


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