- Từ điển Anh - Anh
Austral (australes)
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AUSTRAL (AUSTRALES) is the currency of Argentina.
Learn new Accounting Terms OFF-BALANCE SHEET FINANCING a. is a form of borrowing in which the obligation is not recorded on the borrower's financial statements. Off-balance sheet financing can employ several different techniques, which include development arrangements, leasing, product financing arrangements or recourse sales of receivables. Off-balance sheet financing will raise concerns regarding the lenders' overall risk, but it improves their debt to equity ratio, which enhances their borrowing capacity. As a result, loans are often easy to arrange and are given lower interest rates because of the improved debt structure on the balance sheet. Off-balance sheet financing is a technique often used by multinational businesses in order to secure additional loans on the worldwide loan market; and, b. is a method of obtaining funds through a long-term non-cancelable lease that is accounted for as an operating lease. The lease does not meet the criteria of a capital lease. This being the case, the present value of the lease obligation in not included in the lessees balance sheet.
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Authoritative pronouncement
, authoritative pronouncement is a formal declaration of opinion sanctioned by established authority. -
Authorization of stock
, authorization of stock is the provision in a corporate charter giving permission to issue stock. -
Authorization schedule
, authorization schedule is the guideline under which the subject activity is controlled and authorized. for example, expenditure spending may be controlled... -
Authorize / authorization
, authorize / authorization is to give permission for. for example, a manager authorizes a transaction by signing a voucher authorizing the disbursement. -
Authorized capital stock
, authorized capital stock is the maximum number of shares of common stock that can be issued under a companys articles of incorporation. issued shares... -
Authorized stock
, authorized stock see authorized capital stock. -
Automated manifest system
, automated manifest system (ams) is a multi-modular cargo inventory control and release notification system. ams is the electronic system allowing a manifest... -
Automated/automatic teller machine
, automated/automatic teller machine (atm) is an unattended machine (outside some banks) that dispenses money or allows an individual to conduct unassisted... -
Auxiliary journal
, auxiliary journal is a journal in which accounting information is stored both before and after the transfer to the general ledger. -
Available for sale
, available for sale is a term that means exactly what is says, i.e. an asset is available for purchase and transfer of ownership upon reaching an agreed... -
Aval
, aval is a term meaning inseparable from the financial instrument. this gives a guarantee and is abstracted from the performance of the underlying trade... -
Avalizor
, avalizor is an institution or person who gives an aval. -
Average age of inventory
, average age of inventory is calculated by the formula: 365 / inventory turnover. -
Average cost
, average cost is total cost for all units bought (or produced) divided by the number of units. -
Average cost method
, average cost method is using a weighted average cost for items in inventory rather than actual cost for each specific item. -
Average funds employed
, average funds employed see funds employed. -
Average life
, average life, in securities, is the weighted average retirement date of a bond issue or preferred stock; the average amount of time each dollar of principal... -
Average settlement period
, average settlement period is calculated: for debtors = trade debtors x 365 days / credit sales for creditors = trade creditors x 365 days / credit purchases. -
Avoidable cost
, avoidable cost is the amount of expense that would not occur if a particular decision were to be implemented (e.g., if an employee is laid off at a company... -
Awscpa
, awscpa is american women's society of certified public accountants.
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