TRADE|marketing|preparation for market
- brabús arna aithint ar chonarthaí idir lámha atá le foroinnt de réir conarthaí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- profit recognised on contracts in progress to be subdivided by contracts
- en
- Definition the account showing a part of the profit on long-term contracts; the income can only be recognised if the completion of the contract is certain and there is sufficient evidence that the contract will generate an overall profit; usually, the share of profit recognised is calculated on a cost basis; the account is credited by the amount of profit and the same amount is debited to the account amount recoverable on long-term contracts Reference V.Q.,Chartered accoutant,1994
- produits nets partiels sur opérations en cours-à subdiviser par opérations
- fr
- Definition compte qui enregistre les bénéfices réalisés sur une opération partiellement exécutée Reference d'après La Revue fiduciaire,n°770 & 798,1993