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Minor matters

( Xem từ này trên từ điển Anh Việt)

MINOR MATTERS is a term used in accounting and legal reports to cover areas considered to be cosmetic or superficial; thereby deemed by the author to be of little consequence.


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  • Minority discount

    , minority discount is a discount for lack of control applicable to a minority interest.
  • Minority interest

    , minority interest is the interest or percentage ownership of a group of stockholders who, in total, own less than 50% of the shares in the corporation.
  • Mis

    , mis see management information system .
  • Misappropriaton

    , misappropriaton is a nonviolent criminal taking of property. includes embezzlement, theft, and fraud. often applied to an employee's taking of an employer's...
  • Miscellaneous income

    , miscellaneous income is that income realized that is not directly related to the sale of standard products and services.
  • Mmoe

    , mmoe is a slang acronym meaning make money or else.
  • Mmu

    , mmu is maintained mark-up.
  • Model a z-score

    , model a z-score (for private manufacturer) model a is appropriated for a private manufacturing firm. model a should not be applied to other companies....
  • Model b z-score

    , model b z-score (for private general firm) model b z-score is appropriate for a private general non-manufacturing firm. a z-score of 2.60 or above indicates...
  • Modified accelerated cost recovery system

    , modified accelerated cost recovery system (macrs) is a system used in accounting to define the rate and method under which a fixed asset will be depreciated...
  • Modified accrual basis

    , modified accrual basis accounting is a mixture of the cash and accrual basis. the modified accrual basis should be used for governmental funds. to be...
  • Modified internal rate of return

    , modified internal rate of return is the rate of return which equates the initial investment with the terminal value, where the terminal value is the...
  • Moh

    , moh is manufacturing overhead or materials on hand.
  • Monetary assets

    , monetary assets are measured at their collectible amounts, while nonmonetary assets are measured at historical costs.
  • Monetary policy

    , monetary policy is u.s. federal reserve actions to influence the availability and cost of money and credit as a means of helping to promote high...
  • Monetary unit

    , monetary unit is the unit used to measure economic activity (e.g., u.s. $).
  • Monetary unit assumption

    , monetary unit assumption assumes that values can be relevantly measured in current monetary units. it is not necessary that the currency be stable or...
  • Money market certificate

    , money market certificate is a security issued by com­mercial banks and savings and loan associations. money market certificates pay a yield...
  • Money market fund

    , money market fund is a fund that invests in various short-term debt instruments, i.e., commercial paper, negotiable certificates of deposit, bankers...
  • Money market preferred stock

    , money market preferred stock see auction-rate preferred stock .
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