dictionary of accounting (siegel & shim) {s-b}

... of accounting basis of accounting / bess əv ə | kaυntŋ / noun any of various methods of recognising income and expenditure in the preparation of accounts basis of apportionment basis of ... of Accounting Historians Academy of Accounting Historians / ə | kdəmi əv ə | kaυntŋ h | stɔriənz / noun a US organisation, founded in 1973, that promotes the study...

Ngày tải lên: 22/08/2013, 13:08

... during the period covered by its financial plan. Financial plan A financial blueprint for the financial future of a firm. Dictionary of Finantial and Business Terms Lico Reis – Consultoria & ... museums, hospitals, and foundations. The investment income may be used for the operation of the institution and for capital expenditures. Dictionary of Finantial...

Ngày tải lên: 08/04/2014, 12:07

... busi- ness were sold ex officio ex officio /eks ə | fʃiəυ/ adjective, adverb because of an office held ć The treasurer is ex officio a member or an ex officio member of the finance committee. expand expand ... a wrong to be without a remedy’ equity accounting equity accounting /ekwti ə | kaυntŋ/ noun a method of accounting which puts part of the profits of a subsidiary...

Ngày tải lên: 20/06/2014, 18:20

... expenses gross profit analysis gross profit analysis /rəυs prɒft ə | nləss/ noun analysis of the discrepancy between actual profit and budgeted profit or previous year’s profit gross profit margin gross ... a summary of best practice in respect of the form and content of financial statements and auditor’s reports, and of accounting policies and disclosures adopted for the p...

Ngày tải lên: 20/06/2014, 18:20

... way of calcu- lating size or quantity 2. a type of action í verb ˽ to measure a company’s perform- ance to judge how well a company is doing measurement of profitability measurement of profitability /meəmənt ... /lkw | deʃ(ə)n/ noun 1. the sale of assets for cash, usually in order to pay debts ˽ liquidation of a debt payment of a debt 2. the winding up or closing of...

Ngày tải lên: 20/06/2014, 18:20

... employees get a share of the profits of the company they work for ć The company runs a profit-shar- ing scheme. 2. the practice of dividing prof- its among employees profit squeeze profit squeeze /prɒft ... profit and budgeted profit profit-volume chart profit-volume chart /prɒft vɒljum tʃɑt / noun a chart that shows how profit varies with changes in volume of production pro...

Ngày tải lên: 20/06/2014, 18:20

... measure of the profitability of a seg- ment of a business segregation of duties segregation of duties /sereʃ(ə)n əv djutiz / noun the dividing up of respon- sibilities within a business ... in terms of both dividends and share price growth, calculated as the present value of future free cash flows of the business dis- counted at the weighted average cost of...

Ngày tải lên: 20/06/2014, 18:20

... /vlju | eʃ(ə)n/ noun an esti- mate of how much something is worth ć to ask for a valuation of a property before mak- ing an offer for it valuation of a business valuation of a business /vljueʃ(ə)n əv ... costs of hire of plant and machinery d) amounts paid to auditors e) turnover for each class of business and country in which sales are made f) number of employee...

Ngày tải lên: 20/06/2014, 18:20

... 8545 9 Dictionary of Marketing 978 0 7475 6621 2 Dictionary of Media Studies 978 0 7136 7593 1 Dictionary of Medical Terms 978 0 7136 7603 7 Dictionary of Nursing 978 0 7475 6634 2 Dictionary of ... routine accounting tasks accounting profits accounting profits /ə | kaυntŋ prɒfts/ plural noun the difference between revenue and the costs of production accounti...

Ngày tải lên: 20/06/2014, 19:20

... basis. basis of accounting basis of accounting /bess əv ə | kaυntŋ/ noun any of various methods of recognising income and expenditure in the preparation of accounts basis of apportionment basis of ... opening stock behavioural accounting behavioural accounting /b | hevjərəl ə | kaυntŋ/ noun an approach to the study of accounting that emphasises the psycholo...

Ngày tải lên: 20/06/2014, 19:20

... level of goods and services; alternatively, a decrease in the purchasing power of the dollar or other currency. INFLATION ACCOUNTING is a system of accounting which, unlike historical cost accounting, ... application of taxes and other deductions. GROSS PROFIT is net sales minus cost of sales. GROSS PROFIT MARGIN ON SALES (GPM) is one of the key performance indicators. The gr...

Ngày tải lên: 21/06/2014, 04:20

... of other resources, normal profit is deducted from revenue to determine economic profit. It is, however, never included as an accounting cost when accounting profit is computed. NORMAL RATE OF ... LEASE is a type of lease where the landlord charges a base rent plus an additional percentage of any profits realized by the business tenant. PERCENTAGE OF COMPLETION METHOD OF ACCO...

Ngày tải lên: 21/06/2014, 04:20

... general rule of thumb in business that says that 20% of the items produce 80% of the activity, while 20% of the product line produces 80% of the sales, 20 % of the customers generate 80% of the complaints, ... 60% of the grade, quiz average is 30% of the grade, and a single project is 10% of the grade. WEIGHTED AVERAGE COST OF CAPITAL (WACC) is an average representing th...

Ngày tải lên: 21/06/2014, 04:20

... percentage -of- completion method of accounting and is most often used when significant uncertainty exists with respect to the total cost of performing the contract and, accordingly, the ultimate amount of ... for replacement of an asset. CURRENT COST ACCOUNTING is a system of accounting which adjusts for changing pricing. CURRENT DEBT TO TOTAL DEBT shows Current Liabilities a...

Ngày tải lên: 22/06/2014, 16:20

... page > Page i Dictionary of Accounting Terms Third Edition Joel G. Siegel, PhD, CPA Professor of Accounting Queens College of the City University of New York Jae K. Shim, PhD Professor of Accounting College ... accounts of a company or an individual. The chart (or classification) of accounts is part of the accounting manual. < previous page page_8 next page...

Ngày tải lên: 04/11/2014, 06:49