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link 28.05.2016 7:19 |
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Subject: Opening cash (read in from B/S rolled forward to 30th June 2016) account. Доброе всем время суток!Подскажите, пож-та, что означает данная бух. статья, особенно часть в скобках Opening cash (read in from B/S rolled forward to 30th June 2016). Openinh cash понятно, а вот дальше не могу сообразить как передать правильно... |
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link 28.05.2016 11:34 |
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Спасибо! Rolled forward - это перенесенный? |
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link 28.05.2016 11:55 |
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Можно я ещё спрошу про ту же бухгалтерию: что означает leave в скобках в след. позиции отчета Prepayments and deferred expenses (leave) |
| Есть понятие "добавить статью". Вот и добавляйте. |
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n financial terms, “roll forward” has two different meanings, one referring to accounting practices, and another to options contracts. In accounting, it is when people use prior data on assets and liabilities to establish a baseline for a new accounting period. For options traders, it involves closing an options contract and opening a new contract with the same strike price, but a later expiration date. The term intended is usually clear from the context. Accountants can use the roll forward to track data through multiple accounting cycles. There are several approaches to carrying over data from a previous accounting period, including just transferring the latest balances or setting an arbitrary date for the data transfer. Accountants must be consistent about the method they use to make sure their records are accurate. They must also provide information on request about how they are handling accounting data and need to adhere to industry standards and practices in all their activities. |
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Про "перенесенный", думаю, Вы правильно выражаетесь. Я в таких случаях пишу "после переноса"... |
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