cost principle - translation to English
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cost principle - translation to English


cost principle         

бухгалтерский учет

принцип себестоимости (принцип, согласно которому первоначальная стоимость является основой отражения в учете приобретения активов, приобретения услуг, обязательств и акционерного капитала и используется для последующего отражения этих объектов)

синоним

cost concept; exchange-price concept; exchange-price principle; historical cost principle

Смотрите также

acquisition cost; purchase cost; cost of production; accounting principles

sunk cost         
  • The sunk cost fallacy has also been called the "[[Concorde]] fallacy": the British and French governments took their past expenses on the costly supersonic jet as a rationale for continuing the project, as opposed to  "cutting their losses".
  • [[Daniel Kahneman]], an Israeli psychologist known for his work in behavioral economics and studies of rationality in economics.
COST THAT HAS ALREADY BEEN INCURRED AND CANNOT BE RECOVERED
Sunk cost fallacy; Concorde fallacy; Concorde effect; Committed Costs; Bygones principle; Bygones Principle; Fallacy of sunk costs; Sunk cost dilemma; Sunk-cost fallacy; Sunk cost effect; Concorde Fallacy; Sunk investments; Sunk Cost Fallacy; Sunk costs; Sunken cost; Sunken cost fallacy; Plan continuation bias; Get-there-itis; Press-on-itis; Sunk Costs; Sunk-cost bias
1) невозвратные издержки, неокупаемые капиталовложения (напр. в оборудование, непригодное для современного и будущего использования)
2) издержки истекшего периода; сделанные (в прошлом) капиталовложения
sunk cost         
  • The sunk cost fallacy has also been called the "[[Concorde]] fallacy": the British and French governments took their past expenses on the costly supersonic jet as a rationale for continuing the project, as opposed to  "cutting their losses".
  • [[Daniel Kahneman]], an Israeli psychologist known for his work in behavioral economics and studies of rationality in economics.
COST THAT HAS ALREADY BEEN INCURRED AND CANNOT BE RECOVERED
Sunk cost fallacy; Concorde fallacy; Concorde effect; Committed Costs; Bygones principle; Bygones Principle; Fallacy of sunk costs; Sunk cost dilemma; Sunk-cost fallacy; Sunk cost effect; Concorde Fallacy; Sunk investments; Sunk Cost Fallacy; Sunk costs; Sunken cost; Sunken cost fallacy; Plan continuation bias; Get-there-itis; Press-on-itis; Sunk Costs; Sunk-cost bias

бухгалтерский учет

необратимые [поглощенные] издержки [затраты] (безвозвратные постоянные затраты, которые нельзя вернуть, сократив или прекратив производство)

необратимые затраты

затраты прошлого [истекшего] периода (затраты, которые уже понесены и их нельзя избежать, сменив курс деятельности (т. е. не зависят от текущих решений))

синоним

past costs

Смотрите также

fixed cost; differential cost; unavoidable cost

Definition

opportunity cost
¦ noun Economics the loss of other alternatives when one alternative is chosen.

Wikipedia

Cost principle

In accounting, the cost principle is part of the generally accepted accounting principles. Assets should always be recorded at their cost, when the asset is new and also for the life of the asset. For instance, land purchased for $30,000 is appraised at the much higher value because the housing market has risen, but the reported value of the land will remain $30,000.

What is the Russian for cost principle? Translation of &#39cost principle&#39 to Russian