price level accounting

accounting method in which profit is calculated in relation to the actual capital of a business

English contemporary dictionary. 2014.

Look at other dictionaries:

  • price-level accounting — A system of accounting that attempts to take into account changes in price levels, thus avoiding some of the criticisms of historical cost accounting. There have been many proposed methods but they have not been implemented, often because of the… …   Accounting dictionary

  • price level accounting — Modern method of valuing assets in a financial statement which requires use of gross national product to reflect current values. See also accounting …   Black's law dictionary

  • general price level — An index that gives a measure of the purchasing power of money. In the UK, the best known measure is the Retail Price Index; in the USA it is the Consumer Price Index …   Accounting dictionary

  • Общий индекс уровня цен (GENERAL PRICE LEVEL INDEX)  — Показатель агрегированных цен широкого диапазона товаров и услуг в экономике относительно цен в течение базового периода …   Словарь терминов по управленческому учету

  • Отчетность с поправкой на изменение уровня цен (PRICE LEVEL ADJUSTED STATEMENTS)  — Финансовые отчеты, выраженные в валюте постоянной покупательной силы. Неденежные статьи, учитываемые по исторической стоимости, переоцениваются для отражения изменений общего уровня цен, произошедших с момента приобретения для активов, и с… …   Словарь терминов по управленческому учету

  • accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… …   Black's law dictionary

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Price discrimination — or price differentiation[1] exists when sales of identical goods or services are transacted at different prices from the same provider.[2] In a theoretical market with perfect information, perfect substitutes, and no transaction costs or… …   Wikipedia

  • price system — ▪ economics Introduction       a means of organizing economic activity. It does this primarily by coordinating the decisions of consumers, producers, and owners of productive resources. Millions of economic agents who have no direct communication …   Universalium

  • Price-To-Innovation-Adjusted Earnings — A variation of the price to earnings ratio (P/E ratio) that takes a company s level of spending on research and development (R D) into account. It is calculated by adding any expenditure on R D back to earnings and then calculating the P/E ratio… …   Investment dictionary


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