Subject: скажите, плз, как будет "отражена в бухгалтерском и налоговом учете"? скажите, плз, как будет "отражена в бухгалтерском и налоговом учете"?Большое спасибо |
Reflected in bookkeeping and tax accounting. |
контекст без него не переведёте |
я щас как раз перевожу заключение английской консалтинговой фирмы, так там четко написано именно "reflect" для нашего "отражать в учете". То есть они там, в Великобритании, тоже что-то там "отражают в бухучете"... Я думаю, что Вас интересует именно это слово в Вашей фразе, т.к. остальное и так ясно... |
"Recognized" Ex.: Interest income and expense are recognized in the Income Statement for all financial assets measured at amortized cost, on an accrual basis using the effective interest method. Interest income includes a coupon income, received on securities with a fixed income, accumulated discount and premium on promissory notes and other discount instruments. In case of doubts concerning timely repayment of loans granted, they are reduced up to their recoverable amount with further recognition of interest income using a contractual interest rate, i.e. the rate, which was used for discounting of future cash flows in order to measure the impairment loss (estimate the recoverable amount). Commission and other non-interest income and expense are recognized on an accrual basis within the period of providing such a service. Commission income for loans, which have not been granted yet, but which are likely to be granted, provided that the amount of this income is considerable, is recognized within other assets (together with relative direct expenses) and then are accounted upon the effective interest method. |
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