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Closing account

( Xem từ này trên từ điển Anh Việt)

CLOSING ACCOUNT is the determining the balance of an account and posting an entry to offset such balance.


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  • Closing date

    , closing date is the date the purchase of the asset becomes final and you, the new owner, obtain title.
  • Closing entry

    , closing entry is a journal entry at the end of a period to transfer the net effect of revenue and expense items from the income statement to owners equity.
  • Cmi

    , cmi see cost management index .
  • Cmo

    , cmo see collateralized mortgage obligation .
  • Cmo residual

    ,  cmo residual is the residual is the cash flow remaining on each payment date after all payments on the cmo tranches have been made. the primary...
  • Cnf

    , cnf is cost and freight.
  • Coa

    , coa, in accounting, means chart of accounts or cost of acquisition.
  • Cobol

    , cobol is common business oriented language.
  • Coc

    , coc see cost of control .
  • Coding

    , coding, in accounting, is the assignation of the proper account code to invoices.
  • Coe

    , coe see cost of equity .
  • Cogas

    , cogas is cost of goods available for sale. see cost of goods sold .
  • Cogm

    , cogm is cost of goods manufactured. see cost of goods sold .
  • Cognovit note

    , cognovit note is a note in which the maker acknowledges the debt and authorizes the entry of judgment against him or her without notice or a hearing :...
  • Cogs

    , cogs see cost of goods sold
  • Cogs (cost of goods) ratio

    , cogs (cost of goods) ratio = cogs / total sales.
  • Cohort survival method

    , cohort survival method, in academia, utilizes historic enrollment data and birth records to estimate future enrollments.
  • Cola

    , cola is cost-of-living adjustment.
  • Collateral note

    , collateral note is a note secured by collateral. same as secured note.
  • Collateralize

    , collateralize is to pledge property as security (collateral) for a debt.
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