Dictionary of International Accounting Terms
* Over 3,500 internationally recognized accounting terms
* Concise, clear definitions
A reference work that encompasses all the most commonly used international accounting and financial reporting terms and standards. It includes terms in use for bank accounting, corporate accounts, and financial statement analysis. An invaluable source for non-accountants who need to interpret analysis and financial reports produced by accounting specialists, practitioners seeking to keep abreast of new terms and for all students of finance and accounting. Covers accounting terms and principles from basic balance sheet terminology through to advanced cash flow formulas.
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Abbreviation absorption costing account Account accounting period Accounting Standards Board activity actual advance corporation tax allowance Alternative name Alternative term amount audit auditor balance sheet book-keeping budget calculated called cash flow charge Chartered Accountants company's financial concept control account cost centre cost Cost creditors debit debt debtors deducted depreciation direct labour direct materials discount Document double-entry book-keeping entry equity example expenditure expenses Financial Accounting Financial Reporting financial statements fixed assets fixed overhead funds gross historical cost income tax Institute of Chartered internal inventory investment invoice issued ledger liabilities loan loss account management accounting manufacturing overhead margin net realizable value number of units operating paid payment percentage production cost profit and loss purchase ratio received recorded selling price shareholders shares sold standard costing subsidiary throughput accounting trading transaction turnover usually value added tax variable variance In standard