Расходы будущих периодов
Текущие или предшествующие затраты предприятий на производство продукции, товаров и услуг, учитываемые в будущем, в будущие периоды. Это в основном затраты на подготовку будущего производства. Бухгалтерия учитывает эти затраты на текущем счете расходы будущих периодов, а затем, в будущем, переносит их в издержки производства и обращения соответствующего товара.
Современный экономический словарь
Отчетность по новым формам. 2011. 1 квартал, полугодие, 9 месяцев В издании собрана вся информация, необходимая для формирования промежуточной бухгалтерской и налоговой отчетности в 2011 году. В книге приведен построчный порядок заполнения новых унифицированных форм бухгалтерской отчетности, введенных в действие с этого года. Основной принцип издания - практическая направленность. В нем на конкретных цифровых примерах приведен порядок отражения в отчетности результатов как типичных, так и сложных хозяйственных операций, с которыми сталкивается каждый бухгалтер. К неоднозначным и спорным ситуациям даны мнения как сотрудников государственных органов, так и независимых специалистов. В книге учтены все изменения бухгалтерского и налогового законодательства, произошедшие в 2011 году, в частности, даны рекомендации по расчету налога на прибыль и страховых взносов, разъяснен измененный порядок учета доходов и расходов будущих периодов, переоценки основных средств и т.д. Книга адресована главным бухгалтерам и бухгалтерам организаций, финансовым...
The Don't Sweat Guide to Taxes : Avoiding Stress Over April 15th (Don't Sweat Guides) Foreword by Richard Carlson Ph.D. Avoiding Stress Over April 15th. Filing your taxes is an event almost everyone "sweats." With tips on how to stay calm about the deadline, how not to obsess over lost receipts, and how to keep focused, this is the perfect gift for anyone who dreads tax time.
The Birth of Plenty : How the Prosperity of the Modern World was Created FROM THE BESTSELLING AUTHOR OF THE INTELLIGENT ASSET ALLOCATOR Praise for The Birth of Plenty: "Bill Bernstein has given us a compact and immensely readable economic, political, military, and institutional history of our civilization that is a tour de force. Put everything else down. Take a deep breath. Open The Birth of Plenty. And prepare to be amazed. --John C. Bogle, Founder and Former CEO, The Vanguard Group "The Birth of Plenty is a brilliantly written, whirlwind account of how the modern world was formed. It is a hugely enjoyable read, full of vigor and liveliness, and a book every American should possess--at least those who treasure our abundant life and care about our future." --William Schultheis, Author, The Coffeehouse Investor "Put simply, this is my favorite economic history book. It gathers what is interesting about economic history to draw important lessons." --Ed Tower, Professor of Economics,...
Cost-Benefit Analysis This second edition covers all the main problems that arise in a typical cost-benefit exercise. It is entirely up to date, reflecting the most recent research in the area. Part One covers the main theoretical issues affecting cost-benefit analysis. Part Two considers the problem of ascribing a monetary value to things. The third part covers six separate case studies drawn from real-life examples. The book begins with an extended elementary introduction written by the editors.
The New Economy: What It Is, How It Happened, and Why It Is Likely to Last How doing business is undergoing a major historic transformation--and why we’ve only begun our productivity upswing America’s economic troubles have had a dramatic impact on how investors view markets and the businesses that drive them. And for now they have overshadowed a profound and ongoing revolution--still taking place after twenty-five years--in the way the economy operates. Just as in past economic revolutions, today’s "new economy" emerged from the combinationof powerful new technologies--in this case, information and communications technologies--and the methods companies adopted in order to use those technologies effectively. The bubble in technology stocks, its collapse, and the recession that followed are part of a larger pattern of dramatic transformation of markets and businesses. And unlike the bureaucratic companies of the past, today’s leading firms are lean, flexible, entrepreneurial, and more productive—and the new ways in...
The Power of Gold: The History of an Obsession Mr. Bernstein has turned this story - not an obvious golden opportunity for even a writer of Mr. Bernstein's skill - into a real page-turner. The Wall Street Journal Bernstein's volume is a tour de force with a satisfying conclusion: The characters in this drama prove themselves 'fools for gold, chasing an illusion.' Business Week This book is an eloquent, brilliantly written historical review of how gold has influenced the evolution of monetary systems and trade, from early civilizations to the present day. Bernstein succeeds in presenting an enormous amount of research in a format as easy to read and as captivating as the best murder mystery. Risk magazine
Financing the American Dream: A Cultural History of Consumer Credit Once there was a golden age of American thrift, when citizens lived sensibly within their means and worked hard to stay out of debt. The growing availability of credit in this century, however, has brought those days to an end--undermining traditional moral virtues such as prudence, diligence, and the delay of gratification while encouraging reckless consumerism. Or so we commonly believe. In this engaging and thought-provoking book, Lendol Calder shows that this conception of the past is in fact a myth. Calder presents the first book-length social and cultural history of the rise of consumer credit in America. He focuses on the years between 1890 and 1940, when the legal, institutional, and moral bases of today's consumer credit were established, and in an epilogue takes the story up to the present. He draws on a wide variety of sources--including personal diaries and letters, government and business records, newspapers, advertisements, movies, and the words of such figures as...
The Politics of the World-Economy the States the Movements and the Civilizations (Studies in Modern Capitalism =) In these essays, written (with one exception) between 1978 and 1982, Immanuel Wallerstein elaborates on the political and theoretical implications of the world-systems perspective outlined in his celebrated books The Modern World-System and The Capitalist World-Economy. Whereas those books centred on the historical development of the modern world-system, the essays in this volume explore the nature of world politics in the light of Wallerstein's analysis of the world-system and capitalist world-economy. Throughout, the essays offer new perspectives on the central issues of political debate today: the roles of the USA and the USSR in the world-system, the relations of the Third World states to the capitalist 'core', and the potential for socialist or revolutionary change. Different sections deal with the three major political institutions of the modern world-system: the states, the antisystemic movements, and the civilizations. The states are a classic rubric of political analysis. For...