Sofer - Russian Business Dictionary

ABANDONMENT
( , ); ;
ABANDONMENT CLAUSE
() ( , )
ABATEMENT
; ; ;
ABC METHOD
, : (), () ()
ABILITY TO PAY

ABORT
1. 2. 3.
ABOVE THE LINE

,
ABROGATE
; ;
ABSENCE RATE, ABSENTEEISM
, ;
;
ABSENTEE OWNER
(, ),
ABSOLUTE ADVANTAGE
, ( )
,
ABSOLUTE LIABILITY
, ()
ABSOLUTE SALE
()
ABSORBE
;
ABSORPTION COSTING

ABSORPTION RATE

ABSTENTION
( )
ABSTRACT OF RECORD

ABSTRACT OF TITLE

ABUSIVE TAX SHELTER

ACCELERATED COST RECOVERY SYSTEM (ACRS)

ACCELERATED DEPRECIATION

ACCELERATION

ACCELERATION CLAUSE
,
ACCELERATOR, ACCELERATOR PRINCIPLE
, ,
ACCEPTANCE
; ,
ACCEPTANCE SAMPLING
,
ACCESS
1. 2. 2.
ACCESSION
( , ); ( ); ()
ACCESS RIGHT

ACCESS TIME
,
ACCOMMODATION ENDORSER, MAKER or PARTY
( ),
ACCOMMODATION PAPER

ACCORD AND SATISFACTION
( )
ACCOUNT

ACCOUNTABILITY
;
ACCOUNTANCY

ACCOUNTANT

ACCOUNTANTS OPINION

ACCOUNT EXECUTIVE
, ; (.)
ACCOUNTING CHANGE
.
ACCOUNTING CYCLE
. (, )
ACCOUNTING EQUATION
. ,
ACCOUNTING ERROR
.
ACCOUNTING METHOD
.
ACCOUNTING PERIOD
. ;
ACCOUNTING PRINCIPLES, ACCOUNTING STANDARDS
, .
ACCOUNTING PROCEDURE
.
ACCOUNTING RATE OF RETURN

ACCOUNTING RECORDS

ACCOUNTING SOFTWARE

ACCOUNTING SYSTEM
.
ACCOUNT NUMBER

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE LEDGER

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE FINANCING
,
ACCOUNTS RECEIVABLE LEDGER

ACCOUNTS RECEIVABLE TURNOVER

ACCOUNT STATEMENT

ACCREDITED INVESTOR

ACCRETION
; ,
ACCRUAL METHOD

ACCRUE
( , )
ACCRUED INTEREST

ACCRUED LIABILITIES

ACCRUED TAXES

ACCUMULATED DEPLETION

ACCUMULATED DEPRECIATION
()
ACCUMULATED DIVIDEND
()
ACCUMULATED EARNINGS TAX or ACCUMULATED PROFITS

ACID TEST

ACKNOWLEDGMENT

ACQUISITION
;
ACQUISITION COST

ACRE

ACREAGE

ACROSS THE BOARD

ACTIVATE
1. 2.
ACTIVATE A FILE

ACTIVATE A MACRO

ACTIVE CELL

ACTIVE INCOME
( ) ,
ACTIVE MARKET
,
ACT OF BANKRUPTCY

ACT OF GOD
- ,
ACTUAL CASH VALUE

ACTUAL COST
()
ACTUAL DAMAGES

ACTUARIAL SCIENCE

ACTUARY
;
ADDENDUM
;
ADDITIONAL FIRST-YEAR DEPRECIATION (TAX)
(.)
ADDITIONAL MARK-ON

ADDITIONAL PAID-IN CAPITAL
,
ADD-ON INTEREST

ADEQUACY OF COVERAGE

ADHESION CONTRACT
,
ADHESION INSURANCE CONTRACT

AD INFINITUM

AD ITEM

ADJECTIVE LAW

ADJOINING
;
ADJUDICATION
, ( )
ADJUSTABLE LIFE INSURANCE

ADJUSTABLE MARGIN

ADJUSTABLE MORTGAGE LOAN (AML)

ADJUSTABLE-RATE MORTGAGE (ARM)

ADJUSTED BASIS or ADJUSTED TAX BASIS

ADJUSTED GROSS INCOME

ADJUSTER

ADJUSTING ENTRY

ADMINISTER

ADMINISTERED PRICE

ADMINISTRATIVE EXPENSE

ADMINISTRATIVE LAW

ADMINISTRATIVE MANAGEMENT SOCIETY

ADMINISTRATIVE SERVICES ONLY (ASO)
, ,
ADMINISTRATOR
; ;
ADMINISTRATORS DEED
, ,
AD VALOREM

ADVANCE
;
ADVANCED FUNDED PENSION PLAN

ADVERSARY

ADVERSE OPINION

ADVERSE POSSESSION

ADVERTISING

ADVERTISING APPROPRIATION

AFFECTIVE BEHAVIOR
,
AFFIDAVIT
;
AFFILIATED CHAIN
() ;
AFFILIATED COMPANY

AFFILIATED RETAILER

AFFIRMATIVE ACTION

AFFIRMATIVE RELIEF
,
AFTER-ACQUIRED CLAUSE

AFTER-ACQUIRED PROPERTY

AFTER MARKET

AFTER-TAX BASIS

AFTER-TAX CASH FLOW

AFTER-TAX REAL RATE OF RETURN
()
AGAINST THE BOX
(.);
AGE DISCRIMINATION

AGENCY
;
AGENCY BY NECESSITY
, ..
, (
)
AGENT
;
AGGLOMERATION
(),
AGGLOMERATION DISECONOMIES

AGGREGATE DEMAND

AGGREGATE INCOME

AGGREGATE INDEMNITY (AGGREGATE LIMIT)
( )
AGGREGATE SUPPLY

AGING OF ACCOUNTS RECEIVABLE or AGING SCHEDULE

AGREEMENT
;
AGREEMENT OF SALE

AGRIBUSINESS

AIR BILL

AIRFREIGHT

AIR RIGHTS

ALEATORY CONTRACT
,
ALIENATION
;
ALIEN CORPORATION
,
ALIMONY
;
ALLEGATION

ALLOCATE
;
ALLOCATED BENEFITS

ALLOCATION OF RESOURCES
,
ALLODIAL

ALLODIAL SYSTEM
,
ALLOWANCE
, ; , ;
ALLOWANCE FOR DEPRECIATION

ALLOWED TIME
,
ALL RISK/ALL PERIL
,
ALTERNATE CODING KEY (ALT KEY)
ALT
ALTERNATIVE HYPOTHESIS

ALTERNATIVE MINIMUM TAX
, ..
,
ALTERNATIVE MORTGAGE INSTRUMENT
, ..
AMASS
,
AMEND
,
AMENDED TAX RETURN

AMENDMENT
;
AMENITIES

,
ANNUITY IN ADVANCE
,
ANNUITY IN ARREARS
. ANNUITY DUE
ANSWER
; ; ,
ANTICIPATED HOLDING PERIOD
.
ANTICIPATORY BREACH

ANTITRUST ACTS

APPARENT AUTHORITY
,
APPEAL BOND

APPELLATE COURT (APPEALS COURT)

APPLET
, JAVA HTML
APPLICATION OF FUNDS
()
APPLICATION PROGRAM

APPLICATION SOFTWARE

APPLICATION WINDOW

APPLIED ECONOMICS

APPLIED OVERHEAD

APPLIED RESEARCH

APPORTIONMENT

APPRAISAL

APPRAISAL RIGHTS

APPRAISE

APPRAISER

APPRECIATE
;
APPRECIATION
,
APPROPRIATE
; ;
APPROPRIATED EXPENDITURE

APPROPRIATION
;
APPROVED LIST
, ;
,
APPURTENANT

APPURTENANT STRUCTURES
,
A PRIORI STATEMENT
, ,
ARBITER
,
ARBITRAGE
,
ARBITRAGE BOND

ARBITRATION
,
ARBITRATOR
, ,
ARCHIVE STORAGE
;
ARMS LENGTH TRANSACTION
, .. ,
,
ARRAY
;
ARREARAGE
;
ARREARS, IN
;
( in advance)
ARTICLES OF INCORPORATION

ARTIFICIAL INTELLIGENCE (AI)

AS IS

ASKED

ASKING PRICE

ASSEMBLAGE
;
ASSEMBLY LINE

ASSEMBLY PLANT

ASSESS
;
ASSESSED VALUATION

ASSESSMENT
;
ASSESSMENT OF DEFICIENCY

ASSESSMENT RATIO

ASSESSMENT ROLL

ASSESSOR
,
ASSET

ASSET DEPRECIATION RANGE (ADR)

ASSIGN