et

kirjendamine

1

Terminological databases

Eesti-vene-eesti õigusterminoloogiabaas

ID 498031 Last modified 13.09.2019
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Finants- ja maksuarvestuse terminibaas

ID 787156 Last modified 07.09.2025
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Domain accountancy & debiting
  • majandustehingud raamatupidamisregistris debiteeritavatel ja krediteeritavatel kontodel algdokumentide või nende põhjal koostatud koonddokumentide alusel
  • on the basis of source documents or summary documents prepared on the basis to record all its business transactions in accounting ledgers and journals where the same amount is debited to one account and credited to another account
kirjendamine
Usage examples
  • Raamatupidamiskohustuslane on kohustatud kõiki majandustehinguid dokumenteerima ning kirjendama raamatupidamisregistrites mõistliku aja jooksul pärast majandustehingu toimumist selliselt, et oleks tagatud õigusaktidega ettenähtud aruannete tähtaegne esitamine.
recording transaction
Usage examples
  • Recording transactions into the accounts is easier when you focus on the equal sign in the accounting equation. Assets, which are on the left of the equal sign, increase on the debit side of the accounts. Liabilities and stockholders' equity, to the right of the equal sign, increase on the credit side of the accounts.

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