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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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Exposure draft

  • , exposure draft is a proposed statement of financial accounting standards issued by the fasb for public comment. the exposure draft represents the fasbs considered judgment on a specific accounting issue. subject to comments received and possible additional...

Cfm

  • , cfm, in finance / accounting, means certified in financial management.

Dac

  • , dac, in accounting, is an acronym for deferred acquisition costs.

Cr

  • , cr, in accounting, is an acronym for credit record. see credit record .

Dso

  • , dso, in accounting, is an acronym that usually means days sales outstanding.

Dr (in accounting)

  • , dr, in accounting, is an acronym for debit record. see debit record .
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Account analysis

  • , account analysis is a way to measure cost behavior. it selects a volume-related cost driver and classifies each account from the accounting records as a fixed or variable cost. the cost accountant then looks at each cost account balance and estimates...

Error of original entry

  • , error of original entry, in accounting, occurs when the double entry is made but using an incorrect figure.

Balancing

  • , balancing is, in general, getting two things to correspond. in accounting, it is have two totals matching, e.g. balancing within the balance sheet.

Account group

  • , account group, in accounting, is a designation of a group of accounts of like type (for example: accounts receivable and fixed assets).

Accrual concept

  • , accrual concept see accrual basis of accounting.

Error of principle

  • , error of principle, in accounting, occurs when one or both of the entries are made in the wrong class or category of account.

Iasc

  • , iasc is international accounting standards committee.

Incorrect rejection

  • , incorrect rejection, in accounting, is the risk the sample supports the conclusion that the recorded balance is materially misstated when it is not materially misstated.

Long-term receivable

  • , long-term receivable, in accounting, is any receivable that is scheduled or projected for receipt in greater than a 12-month period, e.g. notes receivable or a receivable in litigation.

Iasb

  • , iasb see international accounting standards board .

Fasb

  • , fasb see financial accounting standards board .

Asc

  • , asc is accounting standards committee or australian securities commission.

General controls

  • , general controls, in accounting, are the policies and procedures to assure proper operation of computer systems, including controls over network operations, software acquisition and maintenance, and access security.

Batching

  • , batching, in accounting, is the gathering and organizing of incoming invoices prior to processing.
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