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Từ điển Anh - Anh Tra từ Creative accounting
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Creative accounting

( Xem từ này trên từ điển Anh Việt)

CREATIVE ACCOUNTING is slang for the concept of maintaining accounts giving possibly illegal or dubious benefits to the entity for which the accounts are maintained.


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Tài chính - kế toán,

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  • Credit card

    , credit card is a card authorizing purchases on credit at a predetermined interest rate and payment conditions.

  • Credit card receipts

    , credit card receipts is sales revenue where payment has been made through the use of recognized/authorized credit cards versus cash or check receipts/payments.

  • Credit control

    , credit control is policies and procedures aimed at controlling the granting of credit.

  • Credit line

    , credit line is the maximum credit that a customer is allowed.

  • Credit losses provision

    , credit losses provision see provision for credit losses .

  • Credit memo

    , credit memo is a document used to issue a vendor credit.

  • Credit notes

    , credit notes are issued to indicate a positive action within an account. credit notes are issued for reasons such as overpayment, duplicate payment,...

  • Credit record

    , credit record (cr) is an entry in a double-entry bookkeeping system recording an increase in a liability; an owners equity item or revenue; or a decrease...

  • Credit risk

    , credit risk is the risk of loss from an unfulfilled payment or delivery, i.e. the possibility that a borrower will default on any monies that are owed.

  • Credit sales

    , credit sales are merchandise or services sold on the promise to pay later.

  • Creditor days

    , creditor days is the number of days it takes the company to pay trade creditors. this ratio provides an indication of the amount of credit given to the...

  • Creditors

    , creditors are the entities to which a debt is owed by another entity.

  • Creditors control account

    , creditors control account reflects the total amount owed to all the individual creditors. the balance of the creditors control account must equal the...

  • Creditors ledger

    , creditors ledger see ledger .

  • Creditors turnover

    , creditors turnover = average creditors / (credit sales / 365).

  • Critical accounting estimate

    , critical accounting estimate is when a company must make assumptions about matters that are "highly uncertain" when the company makes the accounting...

  • Critical few

    , critical few see 80 - 20 rule .

  • Cross-accounting

    , cross-accounting is non-cash payment through the delivery of goods or services to satisfy a liability; a very common practice between subsidiaries of...

  • Cross-aged receivable

    , cross-aged receivable means all accounts receivable due from a customer if more than 50% of the aggregate amount of all accounts receivable due from...

  • Cross-footing

    , cross-footing is the addition of columns of figures in different ways to check the accuracy of the totals, e.g. vertically and horizontally deriving...
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