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Kết quả tìm kiếm cho “Accounting scandal” Tìm theo Từ | Cụm từ (896) | Cộng đồng hỏi đáp

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Other comprehensive basis of accounting

  • , other comprehensive basis of accounting (ocboa) means a definite set of criteria, other than accounting principles generally accepted in the united states of america or international financial reporting standards (ifrss), having substantial support...

Accounting income

  • , accounting income is the income derived through historical accrual based accounting. income = the change in net assets occurring during the period excluding transactions with owners; i.e. transaction based.

Normative accounting theory

  • , normative accounting theory is where theorists tend to advocate their opinions on accounting based upon subjective opinion, deductive logic, and inductive methods. in the final analysis, nearly all standards are based upon normative theory. generally...

Inductive accounting theory

  • , inductive accounting theory (scientific method) assumes accounting standards are somewhat like evolution of a species in nature --- survival of the fittest. it relies heavily upon controlled experimentation (e.g., behavioral accounting research) and...

Governmental accounting standards board

  • , governmental accounting standards board (gasb) is a nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units.

Nrv

  • , nrv, in accounting, is net reserve value.

Ofa

  • , ofa is oracle flexible architecture or oracle financial accounting.
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Cash deficit

  • , cash deficit, in accounting, is a shortage of available funds to satisfy current obligations.

Coa

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

Coding

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

Cia

  • , cia, in accounting, is an acronym for certified internal auditor; or, cash in advance.

Gasb

  • , gasb stands for government accounting standards board. the gasb is a nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units.

Financial accounting standards board

  • , financial accounting standards board (fasb) is a professional organization which develops accounting principles.

Billings

  • , billings, generally, is the request for payment of a debt. in accounting, it is sales for which invoicing has been issued.

F&a

  • , f&a is facilities and administrative costs (aka indirect costs or overhead), fabrication & assembly, finance & administration, or finance & accounting.

Normal balance

  • , normal balance, in accounting, is the side of an account, whether debit or credit, to which increases to the account are recorded.

Above the line

  • , above the line, a. in accounting, denotes revenue and expense items that enter fully and directly into the calculation of periodic net income, in contrast to below the line items that affect capital accounts directly and net income only indirectly;...

Reckoning

  • count; computation; calculation., the settlement of accounts, as between two companies., a statement of an amount due; bill., an accounting, as for things received or done., an appraisal or judgment., navigation . dead reckoning., day of reckoning., noun,...

Negative confirmation request

  • , negative confirmation request, in accounting, in the negative form of accounts receivable confirmation asks the client's customer to respond only if the customer disagrees with the balance determined by the client. the positive form asks the customer...

Deductive accounting theory

  • , deductive accounting theory (mathematical method) assumes that optimal accounting standards and reporting rules can be derived by deduction much in the way that pythagoras derived the rule for measuring the hypotenuse of a triangle based upon square...
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