et

bilansiline maksumus

1

Terminological databases

Eesti-vene-eesti õigusterminoloogiabaas

ID 497464 Last modified 13.09.2019
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Related

Finants- ja maksuarvestuse terminibaas

ID 1143473 Last modified 09.09.2026
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Domain accountancy & debiting
bilansiline maksumus
  • netosumma, milles vara on bilansis kajastatud, arvesse tuleb võtta soetusmaksumus ja akumuleeritud kulum, sh võimalikud allahindlused
  • the value of an item shown in financial records after adjustments for usage, wear, or loss in worth
bilansiline maksumus
Usage examples
  • Bilansiline maksumus enne ümberhindlust võib olla turuväärtusega sama, kuid tavapäraselt on see madalam.
bilansiväärtus
Usage examples
  • Bilansiväärtuseks on väärtus, millega vara on kirjendatud kontodel ja esineb bilansis.
carrying amount
Usage examples
  • In making accounting estimates, the management shall avoid excessive optimism and shall consider all circumstances that might affect the carrying amount of assets and liabilities. For example, upon writing down doubtful receivables, the management shall consider previous experience with uncollectible receivables and not optimistically assume that the situation has likely improved and this time there is no need for a write-down.

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