Accounting
61accounting for profits — >> accounting. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …
62accounting equation — ➔ equation …
63Accounting liquidity — (liquidity) is a measure of the ability of a debtor to pay their debts as and when they fall due. It is usually expressed as a ratio or a percentage of current liabilities.Calculating liquidityFor a corporation with a published balance sheet… …
64Accounting ethics — is primarily a field of applied ethics, the study of moral values and judgements as they apply to accountancy. It is an example of professional ethics …
65Accounting mismatch — ist eine inkonsistente Bewertung der Aktiv und Passivseite einer Bilanz nach IAS/IFRS. Beispielsweise tritt es auf, wenn die Aktivseite (z. B. Kapitalanlagen) mit Fair Value (Zeitwert) bewertet werden und die Passivseite (z. B.… …
66accounting offset — Netting figures before their inclusion in a profit and loss account. Assets and liabilities should not be offset. However, debit and credit balances with the same counterparty should be aggregated into a single net item where the reporting entity …
67Accounting Machine — [dt. »Buchhaltungsmaschine«], Rechenmaschine oder auch älterer Computer, die bzw. der für Buchhaltungszwecke benutzt wird …
68accounting period — (AP) A 4 week period that forms one thirteenth of the postal fiscal year. It begins on a Saturday and ends at the close of business on the Friday 4 weeks later …
69Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …
70Accounting Hall of Fame — The Accounting Hall of Fame is an award recognizing accountants who are making or have made a significant contribution to the advancement of accounting since the beginning of the 20th century. [Burns and Coffman, 342.] Inductees are from both… …
