monetary items

monetary items
 денежные статьи; денежные средства, активы и обязательства в фиксированных или определяемых суммах; разграничение денежных и неденежных статей используется для учета в условиях инфляции; для денежных статей определяются прибыли или убытки от изменения общей покупательной способности денег.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • monetary/non-monetary method — Under this translation method, monetary items ( e.g. cash, accounts payable and receivable , and long term debt) are translated at the current rate while non monetary items ( e.g. inventory, fixed assets, and long term investments) are translated …   Financial and business terms

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