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Kết quả tìm kiếm cho “Chart of account” Tìm theo Từ | Cụm từ (36.852) | Cộng đồng hỏi đáp

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  • , apb 29 (accounting principles board opinion no. 29) accounting for non-monetary transactions states that an exchange of non-monetary assets should be recorded at fair value. certain modifications to that basic principle are contained in paragraphs 20-23...
  • , operating transfer specifically identifies the transfer of resources from one fund/account to another made to support the normal level of operations of the receiving fund/account.
  • , 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...
  • subject to the obligation to report, explain, or justify something; responsible; answerable., capable of being explained; explicable; explainable., adjective, adjective, blameless , innocent , irresponsible , unaccountable , unreliable , untrustworthy...
  • a person appointed and authorized to examine accounts and accounting records, compare the charges with the vouchers, verify balance sheet and income items, and state the result., a university student registered for a course without credit and without...
  • , going concern concept is the underlying assumption that any accountant makes when he prepares a set of accounts. that the business under consideration will remain in existence for the foreseeable future.
  • , directors responsibility statement contains written assurances from the board of directors that all company policies are followed: i) in the preparation of the annual accounts, the applicable accounting standards and there are no material departures;...
  • , continuing accounting significance means matters normally included in the permanent audit documentation, such as the analysis of balance sheet accounts, and those relating to contingencies. such information from a prior year is used by the auditor in...
  • , ima, in accounting, refers to the institute of management accountants.
  • 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,...
  • , fee accountant is an individual who performs manual or automated bookkeeping services and/or maintains the official accounting records.
  • a person whose profession is inspecting and auditing personal or commercial accounts., noun, actuary , analyst , auditor , bookkeeper , calculator , cashier , clerk , comptroller , cpa , examiner , public accountant , reckoner , teller , adder , controller,...
  • , below the line, in accounting, denotes credits or debits affecting balance sheet accounts rather than the income statement. extraordinary items may also appear below the net profit line in the income statement, but accounting standards-setters have...
  • , adjusting entries are special accounting entries that must be made when you close the books at the end of an accounting period. adjusting entries are necessary to update your accounts for items that are not recorded in your daily transactions.
  • , asset revaluation reserve is an accounting concept and represents a reassessment of the value of a capital asset as at a particular date. the reserve is considered a category of the equity of the entity. an asset is originally recorded in the accounts...
  • , creative accounting is slang for the concept of maintaining accounts giving possibly illegal or dubious benefits to the entity for which the accounts are maintained.
  • , materiality principle requires accountants to use generally accepted accounting principles except when to do so would be expensive or difficult, and where it makes no real difference if the rules are ignored. if a rule is temporarily ignored, the net...
  • , aaa is american accounting association, association of accounting administrators, or see accumulated adjustment account.
  • , conservatism principle provides that accounting for a business should be fair and reasonable. accountants are required in their work to make evaluations and estimates, to deliver opinions, and to select procedures. they should do so in a way that neither...
  • , account group, in accounting, is a designation of a group of accounts of like type (for example: accounts receivable and fixed assets).
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