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Functional-based accounting

( Xem từ này trên từ điển Anh Việt)

FUNCTIONAL-BASED ACCOUNTING focuses on organizational units such as departments and plants, uses financial outcome measures and static standards and benchmarks to evaluate performance, and emphasizes status quo and organizational stability. On the other hand, activity-based accounting focuses on processes, uses both operational and financial measures and dynamic standards, and emphasizes and supports continuous improvement. Activity-based accounting adds a process perspective.


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  • Fund accounting

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  • Fund balance

    , fund balance is when liabilities are subtracted from assets, there is a fund balance. a positive fund balance means there are more assets than liabilities;...
  • Fund management

    , fund management is the professional, in many cases regulated, caretaker of client assets for a fee. dependent upon type of fund, the fund may be authorized...
  • Fund theory

    , fund theory views the organization as a series of funds or sub-funds represented by various services or departments.
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    , fundamental analysis is a method used to evaluate the worth of a security by studying the financial data of the issuer. performing fundamental analysis...
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    , funded depreciation account is a reserve setup to cover the replacement cost of those capital assets covered within the depreciation schedule.
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    , funds employed, normally, is the average of net working capital plus fixed assets held at the beginning and end of the financial year.
  • Funds flow

    , funds flow is the funds generated from operations; normally expressed as cash flow from operations or working capital from operations.
  • Funds transfer

    , funds transfer is money that is withdrawn from one account and transferred into a different account. see also electronic funds transfer .
  • Futa

    , futa see federal unemployment tax act .
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    , future value is the amount of money that an investment made today (the present value) will grow to by some future date. since money has time value, we...
  • Futures

    , futures are contracts to buy or sell specific quantities of a commodity or financial instrument at a specified price with delivery set at a specified...
  • Futures contract

    , futures contract is an agreement to buy or sell a specific amount of a commodity or financial instrument at a specified price on a specified future...
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    , fx account (foreign exchange account) is a trading account usually based in foreign currencies.
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    , fye is for year ending.
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    , gaap is generally accepted accounting principles or generally accepted accounting procedures (less common).
  • Gadfly

    , gadfly slang for a securityholder who owns stock in various companies, attends annual meetings only to ask senior management hard and often...
  • Gai

    , gai is guaranteed annual income.
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