Rung.vn Từ điển - Cộng đồng hỏi đáp trực tuyến
X
Từ điển Anh - Anh Tra từ Accounting theory
  • Từ điển Anh - Anh

Accounting theory

( Xem từ này trên từ điển Anh Việt)

ACCOUNTING THEORY tries to describe the role of accounting and is composed of four types of accounting theory: classical inductive theories, income theories, decision usefulness theories, and information economics / agency theories: a. Classical inductive theories are attempts to find the principles on which current accounting processes are based; b. Income theories try to identify the real profit of an organization; c. Decision usefulness theories attempt to describe accounting as a process of providing the relevant information to the relevant decision makers; and, d. The information economics / agency theories of accounting see accounting information as a good to be traded between rational agents each acting in their own self-interest.


Thuộc thể loại

Tài chính - kế toán,

Xem thêm các từ khác

  • Accounting timing difference

    , accounting timing difference is the effect that a defered accounting event would have on the financials if taken into consideration e.g., the release...

  • Accounting treatement

    , accounting treatement is the methods, processes and decisions as to any given accounting decision as to how a transaction is to be or is handled in compliance...

  • Accounts payable

    , accounts payable (ap) are trade accounts of businesses representing obligations to pay for goods and service received.

  • Accounts payable to sales

    , accounts payable to sales measures the speed with which a company pays vendors relative to sales. numbers higher than typical industry ratios suggest...

  • Accounts receivable

    , accounts receivable is a current asset representing money due for services performed or merchandise sold on credit.

  • Accounts receivable ledger

    , accounts receivable ledger is the bookkeeping ledger in which all accounts for which cash assets owed to an organization is maintained.

  • Accounts receivable reserve

    , accounts receivable reserve is a reserve against bad debt. see also reserve and reserve accounts.

  • Accounts receivable turnover

    , accounts receivable turnover is the ratio of net credit sales to average accounts receivable, which is a measure of how quickly customers pay their bills.

  • Accrual accounting

    , accrual accounting see accrual basis of accounting.inference control is a control used in the output of databases to stop a person who has access to...

  • Accrual basis of accounting

    , accrual basis of accounting is wherein revenue and expenses are recorded in the period in which they are earned or incurred regardless of whether cash...

  • Accrual bond

    , accrual bond is a bond on which interest accrues, but is not paid out to the investor during the time of accrual; instead, the accrual interest is added...

  • Accrual concept

    , accrual concept see accrual basis of accounting.

  • Accrued assets

    , accrued assets are assets from revenues earned but not yet received.

  • Accrued expenses

    , accrued expenses are expenses incurred during an accounting period for which payment is postponed.

  • Accrued income

    , accrued income is income earned during a fiscal period but not paid by the end of the period.

  • Accrued interest

    , accrued interest is interest earned but not paid since the last due date.

  • Accrued inventory

    , accrued inventory functions as a "clearing" account to establish a liability for inventory physically received into the warehouse, but for which a vendor...

  • Accrued liability

    , accrued liability are liabilities which are incurred, but for which payment is not yet made, during a given accounting period. some examples in a manufacturing...

  • Accrued payroll

    , accrued payroll is a liability arising from employees salary expense that has been incurred but not paid.

  • Accrued revenue

    , accrued revenue is the accumulated revenue as they have been recognized over a given period.
Điều khoản Nhóm phát triển
Rừng Từ điển trực tuyến © 2024
DMCA.com Protection Status
có bài viết mới ↑

Bạn vui lòng đăng nhập để đăng câu hỏi

Mời bạn nhập câu hỏi ở đây (đừng quên cho thêm ngữ cảnh và nguồn bạn nhé)
Loading...
Top