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Abnormal expense

( Xem từ này trên từ điển Anh Việt)

ABNORMAL EXPENSE see EXTRAORDINARY ITEMS.


Thuộc thể loại

Xem thêm các từ khác

  • Abnormal gain

    , abnormal gain see normal loss.
  • Abnormal items

    , abnormal items see extraordinary items.
  • Abnormal loss

    , abnormal loss see normal loss.
  • Abnormal returns

    , abnormal returns is the difference between the actual return and that is expected to result from market movements (normal return).
  • Abnormal spoilage

    , abnormal spoilage is spoilage that is not part of everyday operations. it occurs for reasons such as the following: out-of-control manufacturing processes,...
  • Above the line

    , above the line, a. in accounting, denotes revenue and expense items that enter fully and directly into the calculation of periodic net income, in contrast...
  • Absolute change

    , absolute change is a numerical change in an empirical value, e.g. cost of goods was reduced by $9.00.
  • Absorbed costs

    , absorbed costs incorporates both variable and fixed costs.
  • Absorption costing

    , absorption costing is the method under which all manufacturing costs, both variable and fixed, are treated as product costs with non-manufacturing costs,...
  • Absorption pricing

    , absorption pricing is where all costs, both fixed and variable; plus a percentage mark-up for profit; are recovered in the price.
  • Absorption variance

    , absorption variance is the variance from budgeted absorption costing of manufactured product. see also absorption costing.
  • Aca

    , aca is accreditation council for accountancy.
  • Acat

    , acat (accreditation council for accountancy and taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting...
  • Acb

    , acb normally refers to adjusted cost base.
  • Accelerated depreciation

    , accelerated depreciation is a method of calculating depreciation with larger amounts in the first year(s).
  • Acceptance sampling

    , acceptance sampling is statistical sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate.
  • Accomodation endorsement

    , accomodation endorsement is a) the guarantee given by one legal entity to induce a lender to grant a loan to another legal entity. b) a banking practice...
  • Account aging

    , account aging usually refers to the methods of tracking past due accounts in accounts receivable based on the dates the charges were incurred. account...
  • Account analysis

    , account analysis is a way to measure cost behavior. it selects a volume-related cost driver and classifies each account from the accounting records as...
  • Account current

    , account current is a running or continued account between two or more parties, or a statement of the particulars of such an account.
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