- In law, it is the termination or. - they are referring to the department, activity or individuals involved in the application of the accounting equation. - ACCUMULATED AMORTIZATION is the cumulative charges against the intangible assets of a company over the expected useful life of the assets.. - AGGREGATE is the sum or total.. - is the process of spreading the cost of an intangible asset over the expected useful life of the asset. - of the value of long-term assets like equipment or buildings.. - It could be conducted by a member of the organization (internal audit) or by an outsider (independent audit). - Results of the audit may include findings, conclusions (opinions), and recommendations.. - These should always be completed by the corporation prior to the start of the audit.. - This ratio is often used as a measure of the. - Stocks with a beta below 1.0 tend to move in the opposite direction of the market. - BOND INDENTURE is the title specifying all the obligations of the issuing company to the bondholder.. - BOND PREMIUM is the excess of the issue price over the face value of the bond.. - BOOK-TO-MARKET is the ratio of the firm's book equity to market equity.. - BOOKKEEPING is the art, practice, or labor involved in the systematic recording of the transactions affecting a business.. - CAPITAL ACCOUNT, in finance, is an account of the net value of a business at a specified date. - It is based on the current value of the machinery. - CODING, in accounting, is the assignation of the proper account code to invoices.. - COMPTROLLER is the misspelling of the word CONTROLLER caused by confusion in the root of the word in French and Latin. - Comptroller of the Currency.. - CONTRACTEE is the person or entity who will receive the goods or services under the provisions of the contract.. - CONTRACTOR is the person or entity who will provide the goods or services under the provisions of the contract.. - CONTRIBUTION MARGIN (CM) is the difference between sales and the variable costs of the product or service, also called marginal income. - It is the transformation of people, money, materials or information that is the value-added work of the organization. - Also can be stated as opportunity cost of the funds used due to the investment decision.. - COST SPLIT is the breakdown of the costs associated with producing a product, providing a service. - This ratio provides an indication of the amount of credit given to the business by its suppliers. - development which can be detrimental to overall survival of the business.. - The percentage rate is 2/N where N is the life of the asset. - The cost of the natural resource, $5. - are placed on deposit in favor of the depositor.. - DEPRECIATION ALLOCATION is the allocation of the cost of capital expenditures so that revenue is matched. - During the first year, half of the "normal". - DISCOUNT RATE is the interest rate that the Federal Reserve of the U.S. - EFFICIENCY is the ratio of the output to the input of any system.. - ENDING INVENTORY is inventory at the end of the accounting period.. - It is the reciprocal of the debt-to-asset ratio.. - FICA (FEDERAL INSURANCE CONTRIBUTIONS ACT) is the U.S. - The modifier determines the payment of the transportation charges. - consolidated financial statements in the native currency of the parent company.. - FORWARD LOOKING STATEMENTS, within the meaning of the U.S. - GEARING is the proportion of the capital employed of a company that is financed by lenders rather than shareholders.. - GENERAL ACCOUNTING OFFICE (GAO) is the organization in the U.S. - Congress that investigates the performance of the federal government. - 4.) a clear description of the transaction. - Domestic measures relate to the physical location of the factors of production. - surrender of the goods. - IMPAIRED GOODWILL is the recognition of the reduction in value of the intangible asset known as goodwill.. - The general rate of tax is 19% of the sale price.. - INCREMENTAL COST OF CAPITAL is the weighted cost of the additional capital raised in a given period. - survival of the fittest. - Definition of the industry. - alternatively, a decrease in the purchasing power of the dollar or other currency.. - usually a percentage of the amount borrowed.. - They should report directly to the board of directors of the corporation.. - JOURNAL ENTRY is the beginning of the accounting cycle. - 5% of the first million dollars involved in the transaction for services rendered. - 4% of the second million. - 3% of the third million. - 2% of the fourth million. - decrease in the value of the option. - higher than the cost of the money borrowed.. - Value of firm's debt to the total value of the firm.. - In the U.S. - In investing, it is the amount and/or depth and breadth of holdings within identified sectors of the capital market.. - MATERIAL WEAKNESS is a condition that could potentially result in the material misstatement of the financial statements.. - It is calculated by the sum of the data points divided by the number of data points.. - MEDIAN is the value of the midpoint variable when the data are arranged in ascending or descending order.. - MER (Management Expense Ratio) is the percentage of the assets that were spent to run a mutual fund. - NATURAL CLASSIFICATION of costs focuses on the nature of the cost item. - It is calculated by the total value of the fund's portfolio less liabilities divided by the number of shares. - evidences indebtedness of the entity to the holder of the share, and b. - a draft in excess of the credit balance within an account. - The payback period is the ratio of the initial investment (cash outlay, regardless of the source of the cash) to the annual cash inflows for the recovery period. - P/E RATIO (PRICE/EARNINGS RATIO) is a stock analysis statistic in which the current price of a stock (today's last sale price) is divided by the reported actual (or sometimes projected, which would be forecast) earnings per share of the issuing firm. - It is the best measurement of income.. - Points paid can be deducted over the life of the loan.. - The features of the method are that the. - The combined assets of the merged entity are. - Typically, insurance premiums are paid in advance of the coverage contained in the policy. - PRICE MIX is the value of the product determined by the producers. - Replacement value is different than liquidation value in that is uses the value of the. - Other appropriations of profits require a vote of the shareholders.. - REVALUATION, in general, is the reconsideration of the value or worth of a property. - REVENUE RECOGNITION is the process of recording revenue, under one of the various acceptable methods, in the accounting period. - They undo the effects of the adjusting entry.. - in investments, it is the. - SEC is the Securities Exchange Commission.. - SETOFF is the discharge of a debt by setting against it a distinct claim in favor of the debtor.. - investment for a sinking fund is the purchase of the government's or firm's bonds that are to be paid off. - It provides a guide to the overall health of the US stock market.. - concept is one of the key determinants of reliable information. - and the personal values of the firm's managers. - Certain expenses must be included in the basis of the property or in. - VALUE FOR MONEY is in the perception of the buyer or receiver of goods and/or services.. - VALUE IN USE is the value of an asset in the opinion of the owner.. - YEN is the currency of Japan. - It provides a comprehensive overview of the registrant's business. - 940 Form is the U.S. - 941 Form is the U.S
Xem thử không khả dụng, vui lòng xem tại trang nguồn hoặc xem
Tóm tắt