مصطلحات محاسبية
description
Transcript of مصطلحات محاسبية
Accounting Accountant
Accountants
Accrual Basis of Accounting
American Accounting Assosiation
American Institute of Certified Public Accountants (AICPA)
Amortization -
Assets
Audit Report
Auditing -
Balance Sheet -
Board of Directors
Bonds
Bonds Premium
Bonds Discount
Book Value
Call Provision -
Capital Account
Capital Expenditures
Capital Gains -
Capital Losses
Carrying Value
Cash Basis of Accounting
Classification -
Classified Financial Statements
Common Stock
Common Stock Holders
Comparative Financial Statements
Conservation
Consistency Principle -
Consilidation
Consolidated Accounting Entities
Consonlidated Balance Sheet
Consolidated Financial Statements
Constant-Dollar Financial Statements
Account Balance
Accounting Assumptions (Postulates)
Accounting Concepts -
Accounting Constraints -
Cost / Benefit Relationship / -
Materiality -
Industry Practice
Conservatism -
Objectivity
Accounting Cycle
Accounting Elements
Accounting Equation
Accounting Information
Accounting Objectives
Accounting Period (Periodicity) -
Accounting Policies
Accounting Principles
Accounting Principles Board (APB)
Accounting Procedures
Accounting Research Bulletins
Accounting Standards
Accounting Systems
Accounts Payable
Accounts Recievable -
Actual Basis of Accounting
Accrued Expenses
Accrued Revenues
Accumilated Depreciation
Adjusted Trial Balance
Adjusting Entry
Adjustment
Administrative Expenses
Allownce for doubtful Account
Auditor
Bad Debts
Basic Accounting Assumptions
Economic Entity Assumption
Going Concern (Continuity)
Monetary Unit Assumption
Basic Accounting Principles
Historical Cost Principle
Revenue Recognition Principle
Matching Principle -
Full Disclosure Principle
Revenue Realization Principle
Percentage of Completion Principle
Business Entity ()
Business Transaction
Capital
Capital Expenditure
Cash -
Cash Budget -
Cash Equivalents
Cash Flow from operations
Cash Flows
Cash Inflows -
Cash Outflows - use of cash -
Cash Flows Statement
Certified Public Accountant
Common Stock
Comparative Balance Sheet
Comparative Income Statement
Conceptual Frameworks -
Consistency -
Contra Account -
Contributed Capital
Convertable Bonds
Convertible Stock Preferred
Copyright
Corporation
Cost of Goods Sold
Cost Principle
Credit -
Creditors
Current Assets
Current Cost -
Current Liabilities
Date of Declaration
Date of Payment
Date of Record
Debit (Dr.)
Debtors
Deficit -
Depletion -
Depreciation
Depreciation Expense
Direct Cost
Direct Method
Discount Rate -
Economic Entities ()
Equity ( )
Equity Method -
Estimated Liability
Expenses
Net Cash Flows
Net Income
Gross Income
Net Realiable Value
Net Working Capital
Working Capital
Non-Interest Bearing Note
Notes Payable
Notes Receivable
Paid in Capital
Partnership -
Patent
Pension
Plant Assets
equipment
plant -
property
preferred Stock
Premium
Prepaid Expenses
Prepaid Insurance
Profit
Profit Margin
Profitability
Promissory Note -
Public Accountant
Purchases
Purchases Returns
Purchases Allowances
Returns
Chartered Accountant -
Qualitative
Quantitative
Qualitative Characteristics of Accounting Information
Relevance
Understandability
Extraordinary Items -
Finacial Accounting Standards Board (FASB) -
Financial Reporting -
Financial Statements
Financing Activities
Foreign Exchange Rate
Funds
Generally Accepted Accounting Principles (GAAP)
Generally Accepted Auditing Standards (GAAS)
Goodwill
Historical Cost
Income
Income Statement
Indirect Method ()
Interest
Interim Financial Reports
Internal Auditing
Internal Control System
Internal Revenue Service (IRS)
Internal Accounting Standards (IAS)
International Accounting Standards Committee (IASC)
Inventory -
Investing Activities
Investments
Journal
Liabilities
Long Term Investment
Long Term Liabilities
Market Value
Marketable Debt Securities -
Marketable Equity Securities
Maturity
Maturity Date
Merchandise Inventory
Mortgage
Net Assets -
Objectivity
operating Activities
Operating Expenses
Owners Equity
Allowance
Allowances -
Securities and Exchange Commission (SEC)
Selling Expenses -
Shareholders (Stockholders)
Short Term Investment
Short Term Notes Payable
Single Proprietorship
Statement of Cash Flows
Statement of changes in Financial Position
Stock Subscriptions
Stock Values
Straight Line Depreciation Method
Subsidiary Company
T-accounts
Temporary Investment (Short Term Investments) ( )
Treasury Stock
Absorption Costing System
Billing on Construction in Process
Branches
Capital Maintanance Concept
Coding
Completed Contract Method
Consignee
Consignor -
Constant Purchasing Power
Construction in Process
Consumer Price Index
Contract Costs
Cost
Contract Debtors
Contract Revenues
Contribution Margin
Cost Price
Cost Plus Contracts
Current Cost Approach
Current Purchasing Power
Measurement Unit
Prediction
Predictive Value
Feedback Value
Feedback -
Reliability
Reliable
Timeliness -
Verifiability
Neutrality
Representiational Faithfullness
Comparability
Representation
Realizable Value
Realization Principle
Retained Earnings -
Revenue
Sales
Sales Discount
Sales Returns
Sales Allowances
Salvage Value -
Statement of changes in Owners' Equity
Statements of Financial Accounting Standards (FASB)
Stock
Stock Authorization and Issuance
Stock Dividends
Stock Premiums
Trial Balance
Unearned Revenue
Unrealized Loss
Unrealized Profit - Unrealized Gain
Utilities Expenses -
Working Papers
Worksheet
Data Collection
Dealers -
Deffered Gross Profit -
Departmental Contribution Margin
Direct Costing System
Entry Value Method
Estimated Price -
Exit Value Method
Fixed Price Contracts
Format
General Price Level Adjusted Historical Cost (GPLA)
GNP Implicit Price Deflator
Gross Profit
Hire Purchase
Hire Sale
Holding Gains
Holding Losses
Inflation
Input Method
Installment Purchase
Installment Sale
Long Term Contracts
Maintanance of Nominal Capital
Maintanance of Real Capital
Measurement Basis
Measurement Bias -
Realization
Realized Income
Replacement Cost
Responsibility Accounting
Segments
Segment
Selling Price
Short Term Contracts
Standard Costs
Accounting System
Budget
Conversion -
Corporate Earnings
Current Cost Accounting
Debenture Bonds
Dividends
Earned Surplus
Earning per Share
Effective Interest Rate
Financial Accounting
Finacial Forecast
Fiscal Year
Fixed Assets
General Price Index
Mix of Sales
Monetary Items
Monetary -
Net Realizable Value
Nominal Value
Nonmonetary Items
Operating Income -
Output Method
Percentage of Completion Method
Planning
Control
Price Index
Price Level Changes
Profit Maximization
Weighted Average (WA) - -
Whole Sale Price Index
letter of credit -
Letters of Credit -
General Price Level
Tax - Taxation
Income Tax
Inflation Accounting
Intangible Assets
Intangible
Intercompany Liablities
Levarage
International Standards on Auditings (ISAs)
Peer Review
Quality Control
Assurance Services -
Compliance Audit -
E-Commerce
Evidence
Independent
risk
Information Risk
operation -
Strategic Systems Audit
Adverse Opinion
Disclaimer of Opinion
Material Misstatement
analysis
activities
Activity Based Costing (ABC) :
Flexible Budget :
variance - variances -
Just in Time (JIT)
Activity Based Management (ABM) :
Indirect Costs
Actual
Allocation - :
Appraisal Costs
Prevent
Prevention Costs
Internal
Internal Failure Costs
External
External Failure Costs
Artificial
Reciprocal
Reciprocal Allocation Method
Balance Scorecard :
Behavior
Batch
Calendar
Contract
Common Cost
Assignment
tracing
Cost Tracing
Cost-volume-profit Analaysis (CVP)
Decentralization
Decision - Decisions
Intercompany Transactions
Intercompany Elimination
Static Budget :
Demand
Elasticity
Inelasticity
Differential Cost
Differential Revenue
Idle Time ( )
Institute of Management Accountants (IMA)
Profit Center
Cost Center
International Organization for Standardization (ISO) -
Labor Costs
Ledger
Management by Exception
Safe
Margin of Safety
Nonprofit
Organization -
Company
Firm
Spoilage -
Leverage
plan
Uncertainty
Value Added Tax (VAT)
Value Added Costs
Work-in-process Inventory
First In First Out (FIFO)
Last In First Out (LIFO)
Asset-Based Lending
Asset-Based Financing
Debenture ()
Disclosure
Accelerated depreciation (of an asset) -/ ( )
Statements on Auditing Standards (SASs)
Attestation Services
Operational Audit
Strategy
Qualified Opinion
Failure
Quality
Relevant
Scrap
Seperate
Seperable
Sustaining
Backflush Costing JIT
Batch-Level Costs : Benchmarking
Breakeven Point :
Bullwhip Effect
Bundled Product :
Value Chain
Byproduct
Joint Product
Capacity
Capital Budget
Competition
Competitor - Competitors -
Estimate
Manufacturing Lead Time = Manufacturing Cycle Time ( )
Outsourcing :
Sunk Costs :
Tariff Accumulation of Dividends
Acquisition
Activity Ratios
aggressive Policy -
Automated Clearing House (ACHs)
Bankruptcy
Bearer Bonds
Bonds
Book Value Per Share
Business Risk
Callability
Cash Budget
Collection Float
Common Stocks C/S
Compensating Balance
Compensations
Conservative Policy
Consolidation
Merge
Convertibility Cost of Capital
Credit Terms
Credit worthiness
Date of Declaration
Date of Payment
Date of Record
Debenture Bond
Default Risk
Degree of Financial Leverage (DFL)
Degree of Operating Leverage (POL)
Disbursements float
Discount
Dividend Policy
Dividenf Yield
Draft
Earnings Per Share (EPS)
Efficient Portfolio
Electronic Fund Transfer (ATM)
EX-dividend Date
Exogenous
Factoring
Financial Forecasting
Financial Instruments
Financial Risk -
Flotation Cost
Going Private
Going Public
Growth & Expansion
Indexed Bonds
Indifference Curve Inflation Forecasting
Interest Rate Risk
Investment Risk -
Lease
Leverage Ratios
Market Risk
Maturity Matching
Medium of Exchange
Merge -
mortgage Bond
Nonmarket Risk
Norms
Operating Cycle
Optimal Amount
Optimal Portfolio
Par value = Face Value
Participation
Portfolio Management
Portfolio Risk
Portfolio Theory
Profit Maximization
Precautionary Measure
Preemptive Rights
Preferred Stocks (P/S)
Permium
Primary Market
Priority in Assets & Earnings
Profitability Ratios
Purchasing Power Risk
Quick Ratio
Redeemability
Registered Bonds -
Reverse Stock Splits
Secondary Market
Serial Bonds -
Shareholders Wealth
Solvency Ratios
Speculation
Stability of Eanings
Stock Dividend ( )
Stock Split
Stock Warrants Takover
TradeOff Tender Offer
Total Risk
Treasury Bills
Treasury Stock ( )
Undrwriting Costs ( )
Voting Rights
Zero-Coupon Bonds
Combination -
Comercial Policy
Commodity
Comaparattive advantage
Comaparattive statics
Competition
Competitive firm
Competitive Market
Cometitor
Complementary Good Concave
Concepts
Conduct
Consumer
Consumer Good
Consumer's surplus
Consumption
Contaction
convex
cost
cost Curve
Cost Schedule
Cross Elasticity of Demand Curve Cut thorat Competition
Demand
demand curve
demand schedule
dependent variable
deficit
desire
derivation
derived
derived demand
determinants od demand
determinants of Supply
differentiation -
diminish
diminishing marginal returns
diminishing marginal Utility
Direct
Direct relation Direction
discrimination
Diseconomies of scale
distrbution
downward-sloping
Economic Analysis
Economic efficency
economic goal
economic growth
economic loss
Economic model
Economic Profit
Economic Stability
Economic System
Econimic theroy
Ecionmics Economies of Scale
Economy
Effective Demand
Efficiency Efficient
Employment -
Elastic demand Elestic Supply Elesticity of Demand
Elesticity of Supply Energy
Entrepreneur - - Envelope Curve Equality
Equilibrium
Equilibrium position
Equilibrium Price
Equilibrium quantity
Equity
Excess - Excess demand
Excess Supply Exchange
Expansion Path
Expectation
explicit
explicit cost
Export Exports
Export Subsidy Externality
External diseconomies
External ecomomise
Factor of Production
Factor endowment
firm
Fixed Cost
Scarcity -
accreation
adverse balance
aging Schedule Accounting changes 8-K
A diverse workforce increases the candidate poo A diverse workforce is more creative A diverse workforce reflects the population
abandonment ( ,abatement ..ABC/activity based costing / Ability to analyze ability to reimburse Ability to respect viewpoints of other members able-bodied poor abrasion absence
Absenteeism absolute Absolute Amount absolute contract absolute endorsement
Absolute priority absolute title absorption absorption cost Absorption Costing System* *
abstract of title abundance abundance Abundance Economy Accelerated depreciation (of an asset)* -/ ( )*
acceleration Acceleration Clause Acceleration Principle acceptance bank acceptance bill of exchange Acceptance Check acceptance for honour Acceptance of the offer Acceptances accident insurance accident rate Accidental Death & Dismemberment Accomplishment accordance Account account and risk Account Balance* *
accountabilite accountability Accountant* *
Accountants* *
Accounting Accounting and reporting models Accounting Assumptions (Postulates)* *
Accounting Concepts* - *
Accounting Constraints* - *
Accounting Cycle* *
ACCOUNTING DIVERSITY Accounting Elements* *
Accounting Equation* *
ACCOUNTING EVENT Accounting income () Accounting Information* *
ACCOUNTING MEASUREMENT AND DISCLOSURE
accounting method /
Accounting Objectives* *
ACCOUNTING PERIOD Accounting Period (Periodicity)* - *
Accounting Policies* *
Accounting practices Accounting principles Accounting Principles Board (APB)* *
Accounting Procedures* *
Accounting Research Bulletins* *
Accounting Standards* *
Accounting Systems* *
ACCOUNTING TIMING DIFFERENCE ACCOUNTING TREATEMENT
Accounting* *
Accounts Payable* *
accounts receivable financing Accounts Recievable* - *
Accretion Accrual accounting Accrual Basis of Accounting* *
Accrual Concept accrued dividend Accrued Expenses* *
ACCRUED INVENTORY
Accrued Revenues* *
Accumilated Depreciation* *
Accumulate Accumulated Depreciation Accumulated other comprehensive income Accumulated profit accumulating . . . Accumulation Distribution Line
accuracy . . accurately Achieve
Acid test ratio ACKNOWLEDGEMENT OF INDEBTEDNESS Acknowledgments acquired needs theory acquiring Acquisition Acquisition cost ACQUISITION COST Acquisitions
Acquisitions and investments ACRONYM ACTION PLANS Actionability activator Active Balance Active loan / Active saving account / active training methods activities* *
Activity Based Costing (ABC)* : *
Activity Based Management (ABM)* : *
Actual amount / actual asset Actual Basis of Accounting* *
Actual Cost of Work Performed actual costs actual data
Actual loss actual tare Actual* *
Actuarial gains and losses ACTUARIAL METHOD Actuarial present value actuary Actuary (insurance) ( ) ad hoc arbitrator ad valorem ad valorem tariff ad valorem tariff ad valorem tax add /
Additional asset stipulation Additional credit Additional credit additions and betterments additions and betterments Adequacy of coverage Adequate . . Adequate disclosure Adequate Disclosure adequately . adherence adjudication . adjudication order ADJUNCT ACCOUNT Adjustable rate / Adjustable-rate mortgage ADJUSTED BOOK VALUE Adjusted cost of capital Adjusted interest rate Adjusted operating profit Adjusted operating profit Adjusted return on assets / Adjusted return on equity Adjusted Trial Balance* *
ADJUSTING ENTRIES Adjusting Entry* *
adjustment bond Adjustment* *
Administration Administrative efficiency administrative expense Administrative expense rate Administrative Expenses Administrative Law adulteration ADVANCE Advance account advance bill Advance commitment Advance deposit Advance deposit requirement advance payment bond Advanced Micro Devices adventure . adverse impact Adverse Opinion* *
advertisement advertising agency advertising allowance () advertising campaign Advertising Costs advertising medium Advisory letter Affiliated Companies "Affiliated corporation affiliates Affinity diagram Affirmative Action Plan Affirmative covenant Affordability index After acquired clause Age of inventory
Aged portfolio agencies . . . AGENCY
Agenda Agent AGGREGATE Aggregate inventory management techniques aggressive
Aggressive growth mutual fund
aging of accounts receivable
Aging of loans aging of portfolio Aging schedule Aging, accounts receivable Agio Agreed- upon procedure / AGREED-UPON PROCEDURES
Agreement Agreement among underwriters Agreement in restraint of trade agribusiness Agricultural land AICPA
Air cargo
Air express Air freight Air mail Airline Airway Bill
algorithm -
All equity rate All risk insurance Allied member All-in cost Allocating Resources Allocation of loan proceeds () Allocation of net income Allocation of net income Allocation of resources Allocation* - : *
Allocation, appropriation of profits Allonge Allotment -
Allotted Deposit Allowance for Doubtful Accounts Allowances* - *
Allownce for doubtful Account* *
ally doctrine alternative dispute resolution Alternative mortgage instruments amend . . - . Amendment amendment
American Accounting Assosiation* *
American Institute of Certified Public Accountants (AICPA)* *
American stock exchange Amortization ( )
Amortization factor Amortized loan Amount outstanding analogy Analysis Certificate Analysis of Financial Statements
Analysis of Variance analysis* *
Analyst expectations analytical analytical . ANALYTICAL PROCEDURE analyzing business Earnings Analyzing Liquidity and Solvency and remote Announcement date Announcement Date Annual basis Annual effective yield Annual exclusion Annual financial statements Annual fund operating expenses
Annual Report Annual reports Annual wage plan Annual/annualised percentage rate / Annualized Annuitant ,Annuity Antedate anticipate
Anticipate Problems Anticipated
Anticipated profit
anticipated rate Antidilution Antitrust laws anti-trust laws apparently . . . Applicability Application for membership Application for withdrawal Application Programs apportion appraisal cost Appraisal Costs* *
Appraisal ratio appraisals . . Appreciation approach appropriate
Appropriation request approval
Approving . . . aptitude Arbitrage ARBITRATION Archive Plan Area arithmetic
Arithmetic mean return arm's length transaction arrangement Arrears Articles of agreement Articles of association Articles of incorporation
artificial divisions Artificial* *
As per advice ascertain ASelf-Correcting System Asked price Asking Price
Aspects
Aspects . . . . . assembly line production assertion
assessed for impairment Assessing Performance Assessments asset turnover ratio
Asset-Based Financing* *
Asset-Based Lending* *
Assets* *
assign arbitrary weights to ratios Assignable assigned assigned stock Assignee assigning . . . . Assignment Assignment . .
Assignment* *
Assimilation associated .
Association of Government Accountants Assumed name Assumed risk assumption: Assumptions Assurance assurance
ASSURANCE OF DELIVERY AND CORRECT COUNT Assurance Services* - *
assured
astray asymmetric
Asymmetric information AT COST
At the market attainment
attending meetings . . . . . . Attestation Services* *
Attorney at law Attorney general Attorney in fact Attorney-client privilege Attribute * Attributes
Auction Auction markets Auctioneer Audit Charter Audit committee / AUDIT COMMITTEE AUDIT DOCUMENTATION
AUDIT OBJECTIVE
Audit ratio Audit Report* *
AUDIT RISK Auditing* - *
Auditor* *
auditory learners Autarky/ Self- Sufficiency / authentication
Authorised stock
Authoritarian or directive Authority to purchase Authorized stock
Auto Sales Auto Zone, automated Automated clearinghouses Autonomous Investment auxiliary
Auxiliary Records Available for Sale Securities Available-for-sale financial assets
Average daily purchases Average Investment in Plant Assets Average loan term / / Average Profit Method Average tare Average unit cost Average Workweek Awareness of global economic environment Back bill Back charges
Back label Back pay Backer Backflush Costing* JIT*
Back-haul Backing List Backlog Back-order
Back-to-Back Credit BACK-TO-BACK LETTER OF CREDIT
Back-to-work movement
BACKUP
backward chaining Bad debt Bad Debts Ratio
Bad Debts* *
Bad delivery Bad faith Badger Bail bond balance carried forward Balance of Payments Balance of trade Balance Scorecard* : *
Balance sheet matching Balance Sheet* - *
BALANCED SCORECARD Bandwidth
BANK ACCEPTANCE
Bank commissioner Bank control Bank interest / Bank of Issue Bank rate / Bank reconciliation
Bank reconciliation procedure / bank supervisions, banking authorities Banker banking authorities Bankruptcy banquet style Bar Chart Bargain counter Bargain purchase option Bargain purchase option Barter Barter transactions base fact base pay base price base rate Baseline baseline cost Baseline performance standards, providing Basic Accounting Assumptions* *
Basic Accounting Principles* *
basic assumptions BASIC DEFENSE INTERVAL Basic Industry Basic Wage / basing point pricing Basis of Consolidation Basis Point Batch BATCH COSTING batch processing -
Batch* *
Batch-Level Costs* : *
behalf
behavior evaluation method Behavior* *
behavioral interviews Behavioral Theories BEHAVIOURAL ACCOUNTING BELOW THE LINE Benchmark benchmark positions Benchmarking* *
benchmarks BENEFICIARY Benefits
best commercial paper
Best Efforts Offering best known BEST PRACTICES Best-efforts basis bet the company bewildering bias bid and asked bid price Bidding
BIFURCATED Bilateral agreement Bill of exchange / bill of health BILL OF LADING Bill of Lading
BILL OF MATERIALS billing Billing on Construction in Process* *
BILLS PAYABLE BILLS PURCHASED
binding arbitration Binomial distribution Biological transformation Biometric
Black Market BLACK MARKETS Black-Scholes option pricing model BLANK ENDORSEMENT BLANKET AUTHORIZATION Blue Chip . Blue Chips blue-chip stock board .
board of directors Board of Directors* *
bona fide / /
bona fide occupational qualification Bond Premium Bonded Areas Bonded Goods Bonds Bonds Discount* *
Bonds Premium* *
Bonds* *
bonus BOOK COST Book keeper Book of Original Entry " Book Value / Book Value BOOKKEEPING
Boolean Boolean expression Boolean variable Borrowing
Borrowing capacity Bottleneck Inflation Boundary
Boundary-less organization Bounded bracket Brainstorming Branches* *
brand Brand name Brand Name BREACH OF CONTRACT BREAK-EVEN Break-even analysis
BREAK-EVEN EQUATION Breakeven Point* : *
Breakout breakthrough bribe
Brokerage firms brute-force
Budget at Completion Budget Center / Budget Committee
BUDGET PERFORMANCE REPORT
Budget Period . Budget variance Budget* *
Budgetary aid BUDGETARY DEFICIT
Budgetary surplus Building Permits Bullwhip Effect* *
Bundled Product* : *
Burden bureaucratic bureaucratic structure Business Combination Business accounting Business Administration BUSINESS ANALYST business capacity Business Crisis
Business economics Business Entity BUSINESS ENTITY PRINCIPLE
business information processing business initiative Business Inventories Business plan / Business risk /Business Transaction* *
Business valuation Business* Combination business-to-business business-to-consumer Buyer / Lessor / BUYER AS BROKER Buyer Equilibrium Buy-sell agreements Buy-side analyst bylaws bypass -
Byproduct* *
By-Products Calculation of reserve Calculation of reserve Calendar* *
Call Provision* - *
Callable CALLABLE BOND Callable bonds callback
CANCEL SUPPORTING DOCUMENTS Cancelled debt Candidate
capabilities
Capability Capable process Capacity to reimburse Capacity Utilization Capacity* *
Capital Capital Account* *
Capital Adequacy-Asset quality-Management-Earnings liquidity / CAPITAL ASSET Capital Assets Capital Backing of Loans Capital Budget* *
Capital cost allowance Capital Employment Ratio CAPITAL EXPENDITURE Capital Expenditure* *
Capital Expenditures* *
Capital gain Capital Gains and Losses Capital Gains* - *
Capital grant
CAPITAL INTENSIVE Capital leases Capital Losses* *
Capital Maintanance Concept* *
CAPITAL OUTLAY CAPITAL REDUCTION CAPITAL REPLACEMENT
Capital structure Capital surplus Capitalization CAPITALIZATION Capitalization of leases CAPITALIZATION OF MAINTAINABLE EARNINGS CAPITALIZATION RATE CAPITALIZED COSTS capturing .
capturing market CARRIAGE AND INSURANCE PAID TO Carriage Paid To CARRY FORWARD Carrying Value* *
case analysis Cash accounting Cash advance / CASH AGAINST DOCUMENTS Cash and due from banks Cash and equivalents cash and near-cash Cash application process Cash assets CASH BASIS OF ACCOUNTING Cash Basis of Accounting* *
Cash book, Cash box / / Cash budget Cash Budget* - *
CASH CLEARING ACCOUNT
cash control Cash count Cash credit / CASH DEBT COVERAGE RATIO Cash deficit Cash deposit CASH DISBURSEMENTS Cash disbursements journal / CASH DISCOUNT Cash Dividends Cash donation Cash Equivalent
Cash Equivalents* *
Cash flow Cash flow after investment
Cash flow analysis Cash flow efficiency CASH FLOW FROM OPERATIONS Cash Flow from operations* *
Cash flow risk Cash Flows Statement* *
Cash Flows* *
cash grant Cash grant CASH IN ADVANCE CASH IN BANK Cash in bank and near cash () Cash in banks Cash in hand Cash in vault Cash Inflows* - *
Cash input cash journal Cash journal, Cash management Cash Margin Cash Mobility Mapping Cash On Delivery CASH ON HAND cash on hand Cash outflow / Cash Outflows - use of cash* - *
Cash outlay Cash pattern / Cash pattern / Cash per share CASH PORTION Cash position CASH PROFIT Cash projection CASH RATIO Cash receipt journal
Cash receipt journal CASH RECEIPTS CASH RESERVE RATIO Cash suspense account Cash suspense account Cash* - *
Cash-basis accounting
Cashier Cash-to-current-liabilities ratio Categories . . categorization Cause and Effect cause and effect cause and effect diagram Central Limit Theorem Central Planning centralized organization certainty equivalent net
CERTAINTY OF PAYMENT CERTIFICATE OF ANALYSIS Certificate of Deposit CERTIFICATE OF INSPECTION CERTIFICATE OF INSURANCE CERTIFICATE OF MANUFACTURE CERTIFICATE OF OBLIGATION Certificate of Origin
CERTIFICATE OF ORIGIN CERTIFICATE OF ORIGIN FORM A Certificate of Surveillance or Inspection
Certificate Of Weight CERTIFICATE OF WEIGHT Certificates of deposit CERTIFICATION (LEGALIZATION) ()
CERTIFIED FINANCIAL PLANNER CERTIFIED FINANCIAL STATEMENTS Certified Public Accountant* *
ceteris paribus Chain Banks Chamber of Commerce Chamber of Industry Change in accounting principle Change in equity position
Change in working capital Changeovers chaos Character-based lending characteristics
Chart of Accounts / // charter
Chartered Accountant* - *
CHARTERED FINANCIAL CONSULTANT
Charts of account / // CHATTEL MORTGAGE CONTRACT Checking account Checks and balances checksums
Chief accountant Chief financial officer ( / )
circuitry
Circular Flow Circulating Capital Citizen Self Help Society CLAIM Classification of Accounts Classification* - *
Classified Balance Shee Classified Financial Statements* *
CLAUSED BILL OF LADING
CLEAN BILL OF EXCHANGE CLEAN BILL OF LADING CLEAN COLLECTION CLEAN LETTER OF CREDIT CLEAN ON BOARD BILL OF LADING
Clearance Papers Clearinghouse clerical . clerk
Client outreach Client retention rate ()
Client screening Closing balance Closing cost Closing Exchange Rate clustering
Coaching Co-destiny accounts
Coding* *
coefficient correlation coefficient of determination Coefficient of Exploitation Coercion coercive Coinsurance Clause collateral
Collateral savings / /Collateral substitute /Collected Payments collectibility
COLLECTING BANK -
COLLECTION PAPERS
collection period
COLLECTION PERIOD
Collection Security Clause Collective Economy collective bargaining agreement COLLECTIVE INVESTMENT SCHEME COLLUSION
combination combined
COMBINED BILL OF LADING
Combined cost of funds / Combined Financial Statements COMBINED TRANSPORT
COMBINED TRANSPORT BILL OF LADING Combining and segmenting contracts commenting
Commercial Denomination
Commercial funding Commercial Invoice Commercial loan Commercial paper Commercial paper Commission commissions Commissions and fees Commitment COMMITMENT commitments committed cost Commodity Commodity Gold Common cost Common Cost* *
COMMON EQUITY COMMON LAW common law doctrine COMMON SIZE ANALYSIS Common Stock Holders* *
Common Stock* *
Common stockholder equity common-sense Communicating Results Communication skills Communication strategies Communism COMPANY LIMITED BY GUARANTEE
Company* *
Comparability Comparability Concept Comparability of financial statements
Comparable data Comparative Balance Sheet* *
Comparative Financial Statements* *
Comparative Income Statement* *
compares . comparison
Comparisons compatibility Compensating
Compensating balance COMPENSATING BALANCES COMPENSATING ERROR compensation
Compensatory Contract competence
Competency Competency model competent
Competition* *
competitive Competitor - Competitors* - *
Competitors
Complement Complete a structured or an open-ended questionnaire. .
Complete a task inventory Completed Contract Method Completed contract method COMPLETED CONTRACT METHOD OF ACCOUNTING
Completed Contract Method* *
Complex capital structure compliance
COMPLIANCE AUDIT Compliance Audit* - *
Complicated Component materials components Components of share holders equity ()
comporator Compound interest Compound interest rate / Compound rate growth ()/ Compounding Consideration comprehensive income Comprehensive planning compromise
Compromise Compulsory savings / computational computed term Computer Controls
Computer System
computer-assisted audit tools computer-based systems Computing conceal
Concealment Concept Reliability concepts Concepts Catalog Conceptual Design Conceptual Formulation
Conceptual framework Conceptual Frameworks* - *
concern
Concervatism Concept Concessional debt Concessional loan conclusion conclusions Concurrency ().
CONDITION OF GOODS CONDITIONAL SALES CONTRACT
Conduct Conduct the investigation. .
confederation Conference call Confidence estimate confidential information Confidentiality . Confidentiality Agreement Configuration CONFIRMATION Confirmed Documentary Credit Conflict of interest conflicting
Conflicts Conflicts of interest conform
conformity . . confound the audit process confront confused . . congruence conjecture and refutation conjecture and refutation conjunction Consciousness . consequences . .
Conservation* *
Conservatism (prudence) ( )
Conservatism Concept CONSERVATISM PRINCIPLE Conservatism* - *
conservative Conservative principle CONSIGNEE CONSIGNEE MARKS Consignee* *
CONSIGNMENT Consignment sales
Consignor* - *
Consilidation* *
Consistency Concept Consistency of accounting policies Consistency Principle*
Consistency* - *
consistent
console
Consolidate maturities Consolidated Accounting Entities* *
Consolidated balance sheet / Consolidated Financial Statements* *
Consolidated profit (loss) () / Consolidation method
Consolidation Procedures Consonlidated Balance Sheet* *
CONSORTIUM Constant coefficient Constant currency terms CONSTANT DOLLAR Constant Purchasing Power Constant Purchasing Power* *
Constant-Dollar Financial Statements
Constant-Dollar Financial Statements* *
constituencies constitute . . . constrained behavior constraint
constraint analysis Constraints And Costs Construction Contracts Construction in Process* *
CONSTRUCTION IN PROGRESS Construction revenues Construction-in-progress
constructive CONSULAR DECLARATION CONSULAR INVOICE Consulting consumed Consumer Confidence Consumer credit CONSUMER PRICE INDEX Consumer Price Index* *
Consumers Sovereignty Consumers Freedom of Choice Consumers' Surplus consuming . .
consummated Consumption Function Consumption Fund Consumption point CONSUMPTION SMOOTHING Contemporary Finance context CONTINENTAL MODEL contingencies probable contingency . . . CONTINGENCY BUDGET CONTINGENCY PLAN Contingency Theories CONTINGENT ASSET Contingent Behavior Contingent Behavior Contingent consideration contingent for resale
Contingent gains and losses Contingent Liability Contingent liability (contingency) Contingent reserve continued . continuity
CONTINUITY ASSUMPTION Continuous Budgeting CONTINUOUS IMPROVEMENT Continuous probability function Continuous random variable Contra Account* - *
CONTRACT COSTING Contract Debtors* *
Contract Revenues* *
Contract* *
Contractor work breakdown structure CONTRACTUAL ALLOWANCE Contractual Credit Contractual loan term Contractual stipulation for additional asset contrast
Contrasts CONTRIBUTED ASSETS Contributed Capital Contributed Capital* *
Contribution Contribution margin - Contributory plan CONTROL ACCOUNT
Control environment / CONTROL LEVEL Control* *
controllability CONTROLLABLE COST CONTROLLER
Controlling Enterprise Controlling Interest convenience CONVENTION conventional conversant . converse .
Conversion - conversion cost CONVERSION COSTS Convertable Bonds* *
Convertible Convertible Stock Convertible Stock Preferred* *
****ING THE BOOKS coordinated
Coordination Copyright* *
core business rule Core expenditures CORE PROCESS Corporate Earnings* *
Corporation* *
Correction Corrective Action CORRESPONDENT BANK corresponding . . correspondingly CORRUPT .
Cost Cost Push Inflation
Cost to Cost basis COST & FREIGHT COST & INSURANCE Cost / Benefit Relationship* / - *
COST ACCUMULATION METHODS Cost allocation / COST ALLOCATION
Cost and Expense Concept Cost and Freight COST AND FREIGHT... (CFR)
COST AVOIDANCE Cost behavior pattern Cost Behaviors . Cost Center* *
Cost Concept Cost containment Cost control Cost efficiency / Cost estimate Cost Estimates Cost Insurance and Freight- CIF cost of equity capital COST OF FINISHED GOODS Cost of funds Cost Of Goods Available for Sale Cost of Goods Manufactured
COST OF GOODS SOLD
Cost of Goods Sold* *
Cost of portfolio administration Cost of Production Report Cost Overrun
Cost per hire Cost per loan made / Cost Plus Contracts* *
Cost Plus Fixed Fee Contract Cost Price* *
COST PRINCIPLE Cost Principle* *
cost ratio Cost Recovery Method Cost sharing Cost structure cost structure analysis Cost Tracing* *
Cost Variance
cost volume profit analysis Cost* *
COST, INSURANCE AND FREIGHT Cost, Insurance and Freight COST-BASED PRICING COST-BENEFIT Cost-benefit analysis - COST-CENTRE Cost-effectiveness COST-PLUS Cost-plus contracts Cost-volume-profit Analaysis (CVP)* *
Cost-volume-profit analysis - -counterfeit Countervailing Duties COVENANT Covenants coverage Coverage ratio CPI / Consumer Price Index Crashing Crawling Active CREATIVE ACCOUNTING credibility CREDIT Credit availability Credit balance Credit bureau Credit ceiling Credit cooperative /Credit delivery model // credit deterioration Credit Facilities Credit for Payments
credit information bureau Credit Line CREDIT NOTE credit officer Credit policy / Credit rating Credit rating agency Credit Risk Credit Sales
Credit scheme Credit to microenterprises Credit union Credit* - *
Credit-in-kind Creditor Creditors* *
Credits for Acceptance Creditworthiness Creditworthy Creditworthy creeping user requirements Crime and Misappropriation of Assets criteria criterion critical importance Critical path Critical path method Crop credit Crossover discount rate crucial cryptographic
Cryptography / /
culpability cumbersome . . . Cumulative Cumulative effect cumulative preferred stock Currency gap Currency gap ratio Currency matching Currency Pooling CURRENCY RISK Current Assets* *
Current Cost Accounting* *
Current Cost Approach* *
Current Cost* - *
Current Exchange Rate Current Liabilities* *
Current- Non Current Method Current Purchasing Power* *
Current Rate Method current ratio Current repayment rate / / Current terms cushion
Custody
Custom Broker Customization customs CUSTOMS AND EXCISE Customs Bond Customs Clearance Customs Declaration Customs Declaration Form CDF Customs Duties Cutoff Date cyberspace
Cycle counting Cyclical Stocks Daily balancing Data Collection* *
Data conversion
Data filed DATA FIXATION data toggle Database / Database Management Systems Database software Date of Declaration* *
Date of Payment* *
Date of Record* *
DAYS SALES OUTSTANDING
day-to-day basis Dealers* - *
DEBENTURE Debenture Bonds* *
Debenture* ()*
Debentures DEBIT Debit (Dr.)* *
Debit balance / Debt capacity / Debt financing / Debt financing / Debt maturity
Debt Securities Debt to Equity Ratio
Debtor DEBTORS Debtors* *
Debt-to-asset ratio
Debt-to-equity ratio
Decentralization* *
Decimal fractions Decision - Decisions* *
DECISION MAKING decision support systems decision-making Decisively Declare . Declining balance method Declining balances Dedicated fee / Deductible expense / Deed In Lieu Of Foreclosure DEED OF TRUST default loan Default loan Defensive Stocks Deferred charge, deferred expense (balance sheet, asset ( /
Deferred expenditure DEFERRED EXPENDITURE Deferred income taxes DEFERRED PAYMENT LETTER OF CREDIT
deferred revenue Deferred tax expense Deffered Gross Profit* - *
deficient /DEFICIT BUDGET
Deficit* - *
Definition Deflation Deflator
Degree-of-leverage ratios Degressive Graduation delayed
delegate task
delegates
delegates authority .
Delegating Delinquency / / ( )
Delinquency (ratio), delinquency / /
Delinquency measurement Delinquency measurement delinquency rate / Delinquent client report
Delinquent loan follow-up report Deliver Duty Paid DDP
deliverable DELIVERED AT FRONTIER... (DAF) . . . ( )
DELIVERED DUTY PAID... (DDP)
DELIVERED DUTY UNPAID... (DDU)
DELIVERED EX QUAY (DUTY PAID)... (DEQ)
DELIVERED EX SHIP... (DES) . . . ()
delivery of financial services Demand Demand deposite Demand Elasticity Demand- Pull Inflation Demand Terminology
Demand* *
Democratic Demonstrated credibility, integrity and discipline Demurrage
denial
Denominator
Denominator Deny . . Departmental Contribution Margin* *
Departmental procedures Dependence
dependent variable dependent variables depleting Depletion* - *
Deposit Deposit Ticket
Depreciable cost depreciable life Depreciation ( )
Depreciation Expense* *
Depreciation Methods Depreciation* *
Depressive Graduation Depth of outreach derivation rule Derivative instruments Deriving Demand Descriptive account number Design Design patent
Design-and-build firms designated Designated financial statements / /
Designated funds Designing financial products Destruction
Detailed balance sheet Detection Detection risk detector deterioration
Determination of strategic options determine Devaluation Devaluations
Development developments devise / / diagnosing diagnosing
Diagnostic routine
dictates . .
differential cost Differential Cost* *
Differential Revenue* *
Differentiation strategy Dilemma diligently Diluted DILUTED NET INCOME PER SHARE Diminishing returns Direct administrative expense ratio Direct Cost* *
Direct Costing System* *
Direct financing leases US Direct Method* *
Direct ownership
Direct Quotation directives
disagreements . disbursement
Disbursement systems Disbursements Discipline
Disciplined Approach Disclaimer of Opinion* *
Disclosure requirements Disclosure* *
Discontinued operations Discount Discount factor / Discount Premium Discount Rate* - *
discounted Discounted cash flow (DCF) method DISCREPANCIES discrepancy
discretion
discretionary cost Discriminating Duties
discuss . Dishonoured Cheque
disintermediation Disparate impact Disparate treatment disposal ,
disposition . . Disposition of assets / / disputes . .
disruption of service disruptions . Dissavings DISTANCES distinguish =
distort distorted picture Distribute cost among Distribution of Incom distribution rights divergence in Diversity concepts and applications Dividend Dividend in kind Dividend Payout Ratio Dividend per share Dividends* *
DOCTRINE Documentary DOCUMENTARY CREDIT DOCUMENTARY INSTRUCTIONS DOCUMENTARY LETTER OF CREDIT DOCUMENTATION Documentation requirements documented
DOCUMENTS AGAINST ACCEPTANCE (D/A) ( / )
Documents against Payment DOCUMENTS AGAINST PAYMENT (D/P) ( / )
Domain
domain of discourse Donated capital Donated commodities or services /Donated equity /Donations and grants ratio / Donator, donor Dormant savings account / doubtful loan Downloading
Downsizing downsizing Downstream process downtime /
dramatic effect dramatically
drastic change Drawback Drilling Drop-out rate / Drop-outs Dual presentation due / /
due care
due consideration
Due Diligence Due to be repaid in
Due-On-Sale dummy
Dumping dumping
duplicative
duties . .
duty of loyalty Earliest finish date Earliest start date Earned income / /
Earned Surplus* *
Earning asset Earning of Revenue Earning per Share* *
Earnings Earnings before interest and taxes
Earnings on loans Earnings per share Earnings per share (EPS) ( )
eavesdrop
E-Banking
echo check
E-Commerce* *
Econometrics Economic Benefits economic engine
Economic Enterprise Economic Entities* () *
Economic Entity Assumption* *
Economic Equilibrium ECONOMIC EXPOSURE Economic Fluctuations Economic Goods and Services Economic life ECONOMIC ORDER QUANTITY ECONOMIC PROFITS ECONOMIC SUBSTANCE ECONOMIC VALUE Economic value
economic value added
ECONOMIC VALUE ADDED ECONOMICALLY FEASIBLE ECONOMIES OF SCALE economies of scale and scope Effective hours Effective interest method Effective interest rate / Effective Interest Rate* *
Effective rate EFFECTIVENESS Efficiency /Efficiency indicator /EFFICIENT MARKET THEORY elaborate
Elasticity* *
Electronic bill presentment and payment Electronic Check Clearing House Organization Electronic check presentment Electronic data capture ELECTRONIC DATA INTERCHANGE
Electronic data interchange
electronic data processing ELECTRONIC DATA PROCESSING
Electronic fund transfers
ELECTRONIC FUNDS TRANSFER Electronic funds transfer Electronic transactions Eligibility eligible eliminate elimination emanate Embargo Embedded .
EMBEZZLEMENT Embrace . . .
Emerging Technologies Emotional switching costs emphasize . Employee morale Employment skills testing Employment, Encashment / encompass
encountered . .
encumbrance End item permutations end of period Ending
ENDING INVENTORY
ENDORSEMENT enforcing . engagement Engagement communication Engagement letter / Engagement Planning Engagement risk audit ( ))
ENGINEERED COSTS Engineering tolerance Enhanced ability to attract top-quality employees enhancing profit margin enlightening enormous product output ENROLLED AGENT ensure . . entail
ENTERPRISE enterprise
Enterprise account management model Enterprise development services Enterprise Equilibrium ENTERPRISE RESOURCE PLANNING Enterprise Resource Planning Enterprise Solutions Group ENTERPRISE VALUE ENTERPRISE ZONE enthusiasm ENTITY ENTITY BOUNDARY Entity concept entity-sustaining activity entrepreneur Entry Value Method* *
environment Environmental analysis Environmental Health Hazards Environmental industry Environmental Permit environmental scan Equal principal payments Equalising discount rate /
equilibrium Equilibrium income Equilibrium rate of Inflation Equipment Equipment account Equipment depreciation // Equipment leasing Equipment maintenance Equipment rental equipment* *
Equity / Equity (Owners equity) Equity account EQUITY ACCOUNTING
Equity capital Equity compensation plans
Equity financing Equity financing, investment equity grant Equity grant, donated capital Equity investment Equity Method* - *
Equity multiplier EQUITY MULTIPLIER
equity multiplier ratio
Equity Securities equivalent body
EQUIVALENT UNIT OF PRODUCTION equivalent units eradicate
Ergonomic improvements ERP-Enterprise Resource Package erroneous
Error correction ERROR OF COMMISSION ERROR OF OMISSION ERROR OF PRINCIPLE Establishing . .
Esteem needs Estimate* Estimated annual effective tax rate Estimated Liability* *
Estimated Price* - *
Estimates .
Ethical leadership ETHICAL STANDARDS ethics evaluate evaluations .
EVENT RISK evidence
Evidence* *
EX FACTORY EX WAREHOUSE Example of presentation,
exception Exceptional Items EXCEPTIONAL ITEMS Excess cash EXCESS OF REVENUE OVER EXPENSES Exchange And Politics Exchange Conversion Losses Exchange Equalization Fund Exchange premium / Exchange rate / EXCHANGE RATE EXCHANGE RATE RISK Exchange risk, foreign Exchange Transaction Excluding grants execute execution executive Executive cross-functional group Executive director executive information system Executive information systems EXECUTOR Executory cost EXEMPT Exemption from presentation exhaustive Existence Existing Home Sales Exit Value Method* *
Expanded Interfacing Expectancy expectation expectations EXPECTED ANNUAL CAPACITY Expected loss on Contract expected sales expedite . Expediting EXPENDABLE Expenditure Expenditure Expense Expenses* *
Experience Experiential expert
EXPIRATION DATE EXPIRED EXPENSE explanation Explanations explicit and implicit explicit knowledge Exploration EXPLORATORY RESEARCH EXPORT BROKER Export Credit Insurance EXPORT DECLARATION Export Declartion Form EDF Export Duties Export Incentives EXPORT LICENSE EXPORT MANAGEMENT COMPANY Export Prices ex-ag Export Quotas Export Restraint Agreement Export Subsidies Exposed* Net* Asset* Position EXPOSURE exposure . .
EXPROPRIATION Extend the term of a loan / extending extensively
EXTERNAL External audit External auditor External Customers External Failure Costs* *
external letters of guarantee External Revenues External* *
Extinction Extraction Extractive Industries Extra-Expense Insurance
extraneous . Extraordinary item Extraordinary items
Extraordinary Items* - *
Ex-Works or EX-Factory Face value, par value facilities Factoring FACTORING Factoring Factoring accounts receivable Factors of Production FACTORY OVERHEAD
failover
Failure to Abate Failure* *
FAIR LABOR STANDARDS ACT Fair Market Value Fair Value Fair value accounting Fairness and justice faith fallout false negative false positive Familiarizes .
faulty
feasibility
Feasibility Study feasible feasible . features
Fee / Fee income Fee-based services feedback control system Feedback Value* *
Feedback* - *
Fictitious Price FIDDLY FIDUCIARY Fiduciary fiduciary responsibility Fiduciary risk Field compensation problem
Field staff Figure of merit Figures File integrity Finacial Accounting Standards Board (FASB)* - *
Finacial Forecast* *
Final written warning Finance charge Finance Lease (UK) FINANCIAL ACCOUNTING FINANCIAL ANALYSIS Financial Analysis and Forecasting Financial assets / FINANCIAL BUDGET financial bust Financial calculator Financial cooperative / Financial cost financial disclosures FINANCIAL ENGINEERING Financial Executives International Financial flexibility Financial forecasting FINANCIAL GOALS FINANCIAL GUARANTEE INSURANCE Financial guarantees FINANCIAL INCOME Financial indicator FINANCIAL INSTITUTION FINANCIAL INSTRUMENT Financial instruments Financial intermediary Financial intermediation Financial leverage FINANCIAL LEVERAGE Financial liabilities FINANCIAL MANAGEMENT Financial management Financial modeling Financial Models
Financial objectives orientation Financial officer, financial director FINANCIAL PLANNER Financial Planning Financial position FINANCIAL POSITION Financial productivity Financial projection / Financial ratio
FINANCIAL RATIO ANALYSIS Financial regulation / FINANCIAL REPORT FINANCIAL REPORTING RELEASE Financial Reporting* - *
FINANCIAL RESULTS Financial risk FINANCIAL RISK FINANCIAL SCHEDULE Financial Sector Matrix Financial Sector Trend Analysis Financial self-sufficiency Financial spread Financial stability Financial statement audit Financial Statements* *
Financial Strength Financial structure / Financial supervision // Financial sustainability Financial viability / Financing Activities* *
FINANCING COST Financing cost ratio FINANCING THE TRANSACTION fine-tuning fingerprints finished goods FINISHED GOODS INVENTORY Finish-To-Finish Lag Finish-To-Start Lag Firm commitment Firm* *
firmware First impression First In First Out (FIFO)* *
First written warning First-choice supplier
FISCAL QUARTER Fiscal Year* *
fit . -
Fixed Asset * Fixed Asset Depreciable Cost Fixed asset spending ratio
Fixed Assets* *
Fixed charge coverage Fixed costs Fixed Price Contracts* *
Fixed term deposit Fixed Value Unit of Currency fixtures FLASH REPORT
FLAT INTEREST Flat rate Flat-benefit formula Flexibility Flexible Budget* : *
FLOAT Float
Floating rate / Floating rate / Floating Rates Floor space utilization
Flow item / Flow of Funds Statement Flow rate Flow-Through Entity fluctuations
fluctuations in Focus Group Focus groups focusing Follow up. follow-up Follow-Up Activities
For Tax Price
forced sale value forced savings / Forecasting forecasting FOREIGN CORRUPT PRACTICES
Foreign Currencies Foreign Currency Statements Foreign exchange contracts
Foreign Exchange Rate* *
Foreign Exchange Stabilization Fund Foreign Transaction FORENSIC ACCOUNTING FORESEEABLE Formal financial institution Format* *
former . -
formidable Forward Contract Forward Exchange Contract Forward Option Contract Forward or Future Exchange Rate Fourfold Perspective of Controls Model framework Framework for the Preparation and Presentation
Franchise Franchise Agreement Obligations fraud Fraud prevention and detection fraudulently FREE ALONGSIDE SHIP FREE CARRIER Free Enterprise System Free Exchange Rate FREE ON BOARD FREE ON BOARD (FOB) ()
Free on Board destination Free On Board FOB
Free on Board shipping point FREE ON RAIL; FREE TRADE AGREEMENT FREE TRADE ZONE FREELY NEGOTIABLE freeware FREIGHT COLLECT
Freight-in frontier Front-office Fulfilling Full cost accounting Full Costing Full disclosure ()
Full Disclosure Principle* *
Functional Budget Functional Currency *
Functional Requirements Fund accounting fundamental fundamental basis. .
Fundamental errors Fundamentals of Finance funds
Funds provided from operating activities Funds* *
Funeral club Fungibility / Fungible Furloughed Employee. .
furnish . . Future Benefits Future-state vision GAAP Gain (loss) from currency adjustments ()
Gain contingencies
Gains Gap analysis Gap ratio Gap Report Gap risk gauging systems Gearing Ratio Gender analysis ()
GENERAL AGREEMENT ON TARIFFS AND TRADE
General Guarantee General Journal General journal, journal general ledger General ledger, ledger General price General Price Index* *
General Price Level General Price Level Adjusted Historical Cost General Price Level Adjusted Historical Cost (GPLA)* *
General Price Level* *
General treasury fund Generally Accepted Accounting Principles (GAAP)* *
Generally Accepted Auditing Standards (GAAS)* *
GEOGRAPHICAL SEGMENT
geometry GLOBAL BOND
GLOBAL CUSTODY Global Income Tax GLOBAL MUTUAL FUND
GLOBALIZATION GNP Implicit Price Deflator* *
go in depth
goal
goal congruence Goals And Benefits Going Concern (Continuity)* *
going concern assumption
Going Concern Concept Going concern principle ()
Going Public
Going to Court GOLDEN RULES OF ACCOUNTING Goods In Process Inventory goods available for sale goods in transit
Goodwill ()
Governance /Governmental Accounting Governmental grants Grace period GRACE PERIOD Grace period Graduated tax / / GRADUATED TAX Grant income Grant income for financial Grant income for financial services Grant, subsidy granting . .
granting of credit
Grants related to assets
Grievance rates Gross Domestic Product GROSS DOMESTIC PRODUCT
Gross Domestic Product -GDP Gross Income* *
Gross investment Gross margin Gross margin method Gross margin percentage Gross margin percentage ratio () GROSS NATIONAL PRODUCT
GROSS NEGLIGENCE
gross negligence Gross Profit GROSS PROFIT MARGIN ANALYSIS GROSS PROFIT MARGIN ON SALES GROSS PROFIT METHOD Gross requirements GROSS SALES
GROSS WEIGHT
Group GROUP ACCOUNTS Group guarantee Group Intercompany Transactions Group-based lending Growing trends loan default growth Growth investing Growth Stocks Guarantee Allowance Guarantee funds Guaranteed residual Value Guarantor Guidance planning guilty halt Handling Cost
Harbor or Port Dues HARD COSTS Hardware HARMONIZED SYSTEM Harmonized System hash total /
HEAD OF HOUSEHOLD head office HEADCOUNT
Headcount projection
Health Certificate
Health insurance Healthy loan ()/()
HEDGE FUND HEDGING Hedging HELD TO MATURITY held to maturity
Held-to- maturity securities Held-to-maturity investments
HIDDEN ASSET
Hidden costs
hierarchy High Technology
higher quality and lower price highest quality products High-level implementation plan High-tech industry High-value account relationships HIRE AND PURCHASE AGREEMENT
Hire Purchase Hire Sale* *
hiring . .
Histogram Historical cost / HISTORICAL COST ACCOUNTING Historical cost convention Historical Cost Principle* *
Historical Cost* *
Historical Exchange Rate Historically valued assets - hoaxes
Holder in Due Course Holding Companies Holding Company Holding Gains* *
Holding Losses* *
holding period
hospitality hostile HOSTILE TAKEOVER HOUSE AIR WAYBILL (HAWB ( Household budget / Housing Starts ( ) HUMAN CAPITAL Human relations Human resource management Human-resource infrastructure
Hurdle Rate Hurdle rate Hyperinflationary economies hypothesis Hypothesis testing IASB Identifiable identification
Identified financial reporting framework identifies . . identity
Idle balances Idle cash Idle Time* ( )*
If-converted method
IF-THEN syntax IMA Imbalance Immature biological assets imminent
IMMOVABLE impact
impact IMPACT Impact analysis Impact assessment IMPAIRED ASSETS Impairment Impairment of Impairment of securities Impairment of securities IMPAIRMENT OF VALUE impart . . IMPERSONAL ACCOUNTS implement . . implementation Implementation teams
Implementing implications . .
implicit implicit in
Implicit interest rate lessor ()
IMPLICIT RATE OF INTEREST IMPLIED WARRANTY Import License Import Prices ex-oi Impractical Imprest Fund " "
improper
Improvement Imputed cost of capital IMPUTED VALUE in accordance with in compromise with in conformity with
in Excess of Par Value in payment of in violation of inaccuracies
inadvertently
Incentive scheme Inception of the lease Income (Net income) ( )
Income account INCOME CAPITALIZATION Income Elasticity of Demand INCOME GEARING RATIO /
Income Realization Concept INCOME SMOOTHING Income statement Income Stocks income summary
Income Tax* *
Income* *
INCOMPETENCE Inconsistencies INCORPORATED incorporates incorporation Incorporation / Increased Exposures Increasing asset turnover
INCREMENTAL Incremental borrowing rate lessee incremental budgeting Incremental Cost INCREMENTAL COST OF CAPITAL Incremental rate of return / INCUR INCURRED BUT NOT REPORTED Independence independent contractor Independent variable Independent* *
Indexing factor indicate -
indicative of one point in time indicative planning indicators
INDIFFERENCE CURVE INDIFFERENCE POINT indirect approach Indirect Costs* *
Indirect method planning Indirect Method* () *
Indirect ownership Indirect Quotation INDIRECT SHAREHOLDING Indirect targeting indispensable
Individual contribution Individual lending individual motivation individual tasks Induced cost INDUCEMENT INDUCTIVE ACCOUNTING THEORY Industrial Production INDUSTRIAL PROPERTY FORM INDUSTRIAL REVENUE BOND
Industrial Work INDUSTRY ANALYSIS Industry Practice* *
Inelasticity* *
infection
Inflation INFLATION Inflation INFLATION ACCOUNTING Inflation Accounting* *
Inflation adjustment Inflation* *
Informal financial intermediary Informal insurance scheme Information Era
Information gathering Information management Information processing
Information Risk* *
INFORMATIONAL RETURN Informed Consent INFRASTRUCTURE infrastructure
Infusion of borrowed funds inherent
In-house banks initial Initial balance Initial Claims Initial direct costs Initial Franchise Fee initial public offering Initialization initialization and start-up Initiate .
In-Kind And Cash Transfers In-kind reimbursement In-kind subsidies / INLAND REVENUE innovation Input Method* *
inquiries . . Insecurity
INSERTION ORDER INSIDER TRADING insidious .
Insolvency / Insolvency Risk inspection
INSPECTION CERTIFICATE Installment Method of Determining Gross Income
Installment Purchase* *
Installment Sale* *
Installment Sales instances .
Instantaneous Depreciation Institute of Internal Auditors Institute of Management Accountants Institute of Management Accountants (IMA)* *
Institution building Institutional capacity Institutional capacity building Institutional loans received Instrumentality insulates . insurance INSURANCE CLAIM Insurance fund INSURANCE PREMIUM INSURED Insurnace Premium
Intangible asset Intangible Assets* *
Intangible* *
Integral
Integral Accounting . "Integral periods INTEGRATED FINANCIAL MODEL integrated receivables Integrated systems Integration INTEGRITY
INTELLECTUAL CAPITAL STATEMENT intellectual property intended .
intended for sale
INTENSIVE Intent to sell interaction with major facets of audit Intercept Intercompany Elimination* *
Intercompany Liablities* *
Inter-Company Pricing
Intercompany Transactions* *
Interest charged on declining balance Interest due interest in overdue payments Interest rate margin / Interest rate risk / Interest rate sensibility Interest rebate Interest receivable Interest spread Interest unpaid Interest* *
Interest-bearing account Interest-bearing deposit Interest-rate differential interim interim , INTERIM AUDIT INTERIM EARNINGS Interim Financial Reports* *
interim financial statement Interim financial statements (reports) () Interim periods Interim Statement interim treaty INTERMEDIARY INTERMEDIATE GOALS INTERMEDIATION COST Internal Accounting Standards (IAS)* *
INTERNAL AUDIT Internal Auditing* *
internal auditor INTERNAL AUDITOR Internal Control System* *
INTERNAL CONTROLS Internal Failure Costs* *
Internal rate of return Internal Revenue Service (IRS)* *
Internal Revenues ( )
Internal* *
INTERNALLY GENERATED International Accounting Standards Board International Accounting Standards Committee (IASC)* *
INTERNATIONAL CHAMBER OF COMMERCE (ICC) ( )
International Organization for Standardization (ISO)* - *
International Standards on Auditings (ISAs)* *
Internet relay chat
Internet Service Providers Interpretation of cash flow interrelationships Interruption
intervention
Interview the incumbent if available. .
Interview the supervisor or a group of coworkers Interviews intimidating Intrinsic value introduces .
intruder
intrusion
Intuitive knowledge inventoriable cost
Inventories inventory inventory conversion ratio
inventory levels
INVENTORY SHRINKAGE INVENTORY TURNOVER Inventory Valuation
Inventory* - *
investigated . Investing Activities* *
Investment Investment budget Investment Certificate
Investment grant Investment income rate Investment of Surplus Funds
Investment Tax credit
Investments* *
invisible hand invisible hand invoice price invoices
invoke
involvement IPO ( initial price offering )
irregularity irrelevant IRRELEVANT COST IRREVOCABLE LETTER OF CREDIT isolated Issuance ISSUANCE DATE OF THE DOCUMENTS Issuances of debt issue price
Issued stock Issuing House
it is worth noting ITEMIZED DEDUCTIONS iteration jeopardy Job analysis and job description methods job cost sheet
JOB COSTING Job descriptions job order cost job rotation
Job satisfaction
Job specifications Joint account joint Expense Joint Product* *
Joint stock companies Joint Stock Company Joint Venture JOINT VENTURE journal Journal Entry Journal voucher
Journal* *
Journal, general journal Journalize (to)
Judicial decision making Jurisdiction Just in Time (JIT)* *
Just in time costing system
just in time inventory
Justice Just-in-case inventory
Just-In-Time Just-in-time manufacturing Kaizen keep books Key interest rate Key management personnel Key performance indicator Key Terms keystroke Kitting of parts knowledgeable Label - labeling
Labour Cost "Labour Rate and Usage Variance lack of Lag LAG TIME Lagging Laissez-faire land improvements LANDED COST
large-quantity production Last In First Out (LIFO)* *
Last-in-first-out Late fee on loans
Late payment
LATIN AMERICAN MODE Law Firm
law of demand Layoffs LEAD SCHEDULE Lead Time Leadership concepts and applications Leadership Styles Leading Indicators / LEADING&DIRECTING LEAD-TIME Lean Lean implementation milestones checklist /lean manufacturing Lease payment receivable Lease payments Lease term lease/ lessee and lessor / /
Leased asset Leasee LEASEHOLD Leasehold amortisation LEASEHOLD IMPROVEMENTS Leasehold improvements Leases Ledger legal capital LEGAL ENTITY Legal life ()
LEGAL RISK Legal Risks Legislation Legislative Process LEGITIMACY THEORY legitimate Lender Lending methodologies
lends
lenient less customer loyalty
LESS THAN CONTAINER LOAD Lessee Lessor LETTER OF AUTHORIZATION LETTER OF AWARENESS LETTER OF CREDIT letter of credit* - *
LETTER OF CREDIT, CONFIRMED LETTER OF CREDIT, IRREVOCABLE Letters of Credit* - *
Leverage Leverage ratio Liabilities ()
liabilities Liability account / Liability management liaison committees Libor Librarians License Export Licensed financial institution lien lien corporation lies in Life expectancy Life insurance Life of a loan / Lifetime customers
likelihood
Limitation
Limitation of scope limited liability Line of Credit Linear equation linear performance Liner regression Linked liabilities / Liquid assets Liquidation Liquidation value Liquidity Liquidity adequacy ratio Liquidity management Liquidity position Liquidity Ratio Requiremen Liquidity requirements Liquidity risk Liquidity shortage Liquidity squeeze Liquidity threshold list price Loan agreement Loan application Loan application procedure Loan appraisal / Loan ceiling Loan charges Loan collateral Loan disbursement Loan guarantee loan loss provision Loan loss provision / Loan loss ratio / Loan maturing Loan officer productivity Loan outreach Loan portfolio Loan portfolio turnover Loan pricing Loan processing / Loan recovery Loan rescheduling ratio Loan tracking system Loan use Loan volume and value growth assumptions
Loan write-off / Loans outstanding ()
Lobbying
Local area network (LAN) Local Currency Lock-Up Period lofty goals Logic Logistics Long- Lived Assets LONG RUN GOALS Long Term Construction Contracts Long Term Contracts* *
Long Term Investment* *
LONG TERM LIABILITIES Long Term Liabilities* *
Long-range planning Long-term assets ( )
Long-term borrowing Long-term investing long-term investments Long-term liabilities ( )
Loss contingencies Lower of cost or market lower-of-cost-or-market
Lower-of-cost-or-market (LCM) rule lump-sum purchase M2M -
Macroeconomic Analysis Magnetic ink magnitude MAGNITUDE mainframe
Maintain . .
Maintain records Maintanance of Nominal Capital* *
Maintanance of Real Capital* *
MAINTENANCE maintenance -
Maintenance and cleaning MAINTENANCE OF ACCOUNTS Major Customers Majority Majority Ownership make-or-buy decision
Make-or-Pay -Decisions
MAKER Malicious . . maliciously
MALPRACTICE INSURANCE Management Accounting MANAGEMENT ACCOUNTING Management Assessment of Internal Controls Management auditor /
Management by Exception* *
MANAGEMENT BY OBJECTIVES Management by objectives management chart Management control Management indicator Management information MANAGEMENT INFORMATION SYSTEM
Management Information System (MIS) / management report Management representation letter Management's Acceptance of Risks Management's discussion and analysis MANAGERIAL FUNCTIONS Managerial planning Mandatory Mandatory Pay Cut MANDATORY TRANSFERS Manifest -manipulate
MANUAL TAG SYSTEM Manufacturing Accounting
Manufacturing Costs Manufacturing Lead Time = Manufacturing Cycle Time* ( )*
Manufacturing Margin manufacturing overhead
Manufacturing Statement
Margin analysis /Margin of Safety " Margin of Safety Ratio Marginal analysis /Marginal Cost Marginal cost pricing /Marginal Costing marginal performer Marginal Revenue MARINE INSURANCE Market Market debt capital () Market interest rate Market intermediation Market led solutions for financial services Market penetration / / Market Price
Market Production
Market Research
Market research / Market segment Market terms / Market Testing Market value Market value approach Market Value Method Market Value* *
Marketable Debt Securities* - *
Marketable Equity Securities* *
Marketable securities Marketable securities Marketing channel Marketing positioning market-level activity
market-place MARKUP Markups and Markdowns MARSHALLING master budget
Master budget master file Match Fundint MATCHING CONCEPT Matching Concept matching output to customer demand Matching Principle* - *
matching problem Material amount Material misstatement Material Misstatement* *
MATERIAL WEAKNESS Materiality materiality
Materiality Concept Materiality level MATERIALITY PRINCIPLE Materiality* - *
materials requisition form
Mathematical Analysis matrices
matrix
matters .
Maturity
MATURITY DATE Maturity Date* *
Maturity mismatch Maturity Value of A Note Maturity* *
Maturity, maturity date maximization assumption Maximum likelihood Meals and incidentals meaningless Measurability Measure measurement Measurement Basis* *
Measurement of Profit or Loss Measurement Unit* *
Measures of central tendency Measuring Company Efficiency MEDIA PLAN MEDIAN mediator . Medium Rang Planning
MEDIUM TERM Membership memos
mentioned
Merchandise Inventory Merchandise Inventory Turnover Merchandise Inventory* *
Merchandising Budget . mere
Merger mergers
merit
messiness Method of lending methodical methodologies Methodology Methodology view MEZZANINE FINANCING
Micro Economic theory : Microbanking Bulletin Micro-borrower Microcredit Microeconomic Analysis Microentrepreneur Microfinance Microfinance institution (MFI) Milestone milestones Minimum capital requirements Minimum lease payments ministerial
MINOR MATTERS Minority Interest minute divisions MISCELLANEOUS Miscellaneous expenses Miscellaneous income / Misleading misrepresentation
Mission statement Mission-Critical Skills misstated
misunderstood Mitigation Mix of Sales* *
Mixed Costs
Mixed Income modern management Modified Accelerated Cost Recovery modified cash basis modulate Molds Monetary Items Monetary Base Monetary Capital
Monetary Gold Monetary Inflation Monetary Items* *
Monetary- Non Monetary Method / Monetary policy Monetary Unit Assumption* *
Monetary* - *
Money laundering MONEY MEASUREMENT CONCEPT Money Multiplier Money Supply Money-guard / Moneylender MONITOR Monitoring /Monitoring and evaluation / Monitoring indicators finalized Monitoring Progress Monopolist Monopoly Monthly payment Monthly reviews Moral hazard. .
Mortality rate mortgage Mortgage Mortgage bank Mortgage financing Mortgage interest / Mortgage of Commercial Bill Mortgage of Documents
Mortgage of Documents Mortgage* *
Most likely value motivated . Motivation concepts and applications Motivation to learn MOVING AVERAGE Moving Average
Moving Average Price Method Moving Exchange Parity or Exchange Rate
Multicasting
Multiemployer plans
multilateral treaty Multinational Corporations Multiple Costing Multiple- Step-Form of Income Statement multiple-stage Multiple-step income statement
MULTIPLE-STEP INCOME STATEMENT
Multipurpose institution Municipal obligations Musical Chairs mutual funds Mutual Liability Contract
Mutually exclusive narrative
National Income National Output National Production natural business year natural resources Needs assessment and analysis Negative rate of interest / NEGOTIABLE BILL OF LADING Negotiable Instruments NEGOTIATING BANK Net Assets* - *
Net Capital Employed Net Capital Gain Net Capital Loss Net Cash Basis Net cash debit balance Net Cash Flows* *
Net cash requirement / Net cash revenue Net income from operations Net Income* *
Net investment Net loss Net method Net Pay Net Portfolio Value
Net Present Value
Net Purchases Net Realiable Value* *
Net Realizable Value* *
Net Sales Net settlement system
Net Tangible Assets Net Working Capital* *
Neutrality* *
no physical existence. .
no-interruptible
Nominal
Nominal Accounts NOMINAL ACCOUNTS Nominal interest rate Nominal Value* *
Non cancelable leases Non Controling Interest non resources
Non -Tariff Barriers Nonbank financial institution / Nonbudgeted expenses Non-Business Expenses Noncash expense Non-Cumulative Preferred Stock Non-Interest Bearing Note* *
Non-Interest Bearing Note* " ".
Noninterest income Non-Monetary Items Nonmonetary Items* *
NON-NEGOTIABLE Non-Operating Expenses Non-Operating Income Non-Participating Preferred Stock
Nonperforming loan Non-Profit Corporations
Nonprofit* *
nonrecurring Nonscreened Nonsufficient funds check Non-Taxable Gross Income Nontrade receivables No-Par Stock Normal Balance of Accounts Normal capacity Normal Costs Normal Income Normal Operating Cycle normative performance norms
notch
Note payable Note receivable Note to financial statements ()
Notes Payable* *
Notes Receivable* *
notifies . . . numerator Obfuscation object code
OBJECTIVITY PRINCIPLE Objectivity* *
obligation period
Obligations observable observation observations . Observations Observe incumbents and make notes observing . obsolescence obtain
Occupancy expenses occurrence OCEAN BILL OF LADING Off-balance-sheet risk Office materials office stationary office supplies Official or Fixed Rate OFFSET ACCOUNT offsetting Often-Forgotten Rules omitted . . . On-call worker On-costs ONE BEST WAY OF MANAGEMNT One-on-one ongoing business Ongoing savings
Onlending On-time repayment / On-time repayment rate / /
On-us clearing Open Market Operations Opening balance Opening Entries operating results
Operating account Operating Accounts Operating activities Operating budget Operating cash flow Operating cost / Operating Costing Operating Cycle
Operating deficit Operating department / Operating Expenses* *
Operating Income* - *
Operating indicators
operating lease
Operating leases Operating or System Programs
Operating Segment Operating subsidy Operating surplus Operation* - *
Operational Audit* *
Operational efficiency / /Operational excellence
Operational expenses Operational performance
Operational Planning
Operational plans Operational review /operational self-sufficiency Operational self-sufficiency Operational sustainability Operations officer OPPORTUNISM OPPORTUNISTIC BEHAVIOUR Opportunity cost opportunity cost Opposites OPTIMAL RESOURCE UTILIZATION OPTIMISM optimization of Optimizing Capital Structure
ORDER INTAKE organic Organisation chart Organisational structure Organization Cost Organization Period Organization Structure Organization* - *
Organizational breakdown structure ORGANIZATIONAL CHART ORGANIZATIONAL GOALS organizational impacts of ORGANIZATIONAL MANUAL Orientation to learning ORIGINAL DOCUMENTS Origination fee Other comprehensive income Other-than- temporary impairment outcome outcome
Outcome of contract not estimated reliably Outlines Outplacement Services Output Output Method* *
Outputs Outreach Outreach indicator Outsourcing Outsourcing* : *
OUTSTANDING
Outstanding balance of loan principal Outstanding Stock Over Trading ""
Overall OVER-BILLING OVERDRAFT Overdraft facilities Overdue, past-due OVERHAUL Overhead budget Overhead costs
overlapping Overlapping operations overloads
overlooked oversee . . Oversight
Overstated Overstocked
overwhelming -
owe ( )
Owners Equity Owner-occupied property ownership PACKING LIST
PACKING LIST Paid in Capital* *
paid-in capital in excess of par
Paid-In Capital in Excess of Stated Paid-on-production Pair-wise Ranking PAR VALUE Par Value Stock
Paradoxical Evolution of Information Technology Parallel Parallel Activities Parent Company " "
PARENT COMPANY Parent Subsidiary Affiliations Parenthical explanations
parity check
Partial Planning .Sectorial Planning
participate in
participating Participating Preferred Stock participatory budget Participatory rapid appraisal PARTIES TO THE CREDIT Partnership* - *
partnerships Passbook ( )-
Passbook savings / Passing Deposite / Transit Deposit
PASSIVE ACTIVITY Passive training methods Password Past-due loan / Patent Patent* *
Patents Pay off Payable on demand Payback Period paychecks payee Payee of a Note
Payment date - / payment guarantee Payment in advance Payment in arrears Payment in kind PAYMENT ON ACCOUNT Payment overdue Payment Period / Payment voucher / Payment, repayment / Payroll PEARLS system Peer lending guarantee Peer Review* *
Peer-to-peer network / Penalty Penalty income Penalty interest Pending loan Penetration rate Pension* *
PER DIEM PERCENTAGE DESIGN Percentage of Completion Method* *
Percentage of Completion Principle Percentage-of-completion Perception Perceptions perfect interchangeability performance Performance char