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Continuity assumption

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  • Continuous budget

    , continuous budget is a budget that rolls ahead each time period (e.g., month) without regard to the fiscal year, i.e., a twelve-month or other periodic...
  • Continuous inventory

    , continuous inventory see perpetual inventory .
  • Contra account

    , contra account is a. the reduction to the gross cost of an asset to arrive at the net cost; also known as a valuation allowance; e.g., accumulated depreciation...
  • Contra entry

    , contra entry, in accounting, is a ledger entry which is offset by an opposite entry, either a debit or credit.
  • Contra revenue account

    , contra revenue account is an account that is offset against a revenue account on the income statement.
  • Contract allowance

    , contract allowance is the limit set within an agreement as to what is the maximum allowed of any given item covered under contract, e.g., home construction...
  • Contract costing

    , contract costing is mainly associated with civil engineering works, although sometimes also with the manufacture of a major engineering structure over...
  • Contract for difference

    , contract for difference (cfd) is an agreement to exchange the difference between the opening and closing price of the position under the contract on...
  • Contract law

    , contract law is that body of law which regulates the enforcement of contracts. contract law has its origins thousands of years ago as the early civilizations...
  • Contract rate of interest

    , contract rate of interest is the interest rate specified in a contract.
  • Contract revenues

    , contract revenues are the revenues recognized under % of completion method.
  • Contractee

    , contractee is the person or entity who will receive the goods or services under the provisions of the contract.
  • Contractual allowance

    , contractual allowance, in healthcare, is the difference between what hospitals bill and what they receive in payment from third party payers, most commonly...
  • Contributed assets

    , contributed assets are those assets, including real property assets, that are owned, leased or licensed by the contributing entity. such contributions...
  • Contributed capital

    , contributed capital see paid-in-capital .
  • Contributed surplus

    , contributed surplus is money a company receives by selling shares above par value or their stated value, or from government donation of land to the company,...
  • Contribution margin

    , contribution margin (cm) is the difference between sales and the variable costs of the product or service, also called marginal income. it is the amount...
  • Contribution margin analysis

    , contribution margin analysis is a technique used in brand marketing and product management to help a company decide what product(s) to add to its product...
  • Contribution margin ratio

    , contribution margin ratio is the computation showing contribution margin as a percentage of sales.
  • Contribution/sales ratio

    , contribution/sales ratio (c/s ratio) is a tool used in profit management. it is important to establish the c/s ratio: c/s ratio = (sales revenue -...
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