This document provides definitions for accounting and finance terms starting with letters A through W. It includes common terms like assets, liabilities, income, expenses, accounting, balance sheet, cash flow, and cost as well as more specialized terms related to banking, credit, investments, taxation, and financial analysis and reporting. The glossary serves as a reference for understanding key concepts and terminology used in accounting, finance, and business.
This document provides definitions for accounting and finance terms starting with letters A through W. It includes common terms like assets, liabilities, income, expenses, accounting, balance sheet, cash flow, and cost as well as more specialized terms related to banking, credit, investments, taxation, and financial analysis and reporting. The glossary serves as a reference for understanding key concepts and terminology used in accounting, finance, and business.
This document provides definitions for accounting and finance terms starting with letters A through W. It includes common terms like assets, liabilities, income, expenses, accounting, balance sheet, cash flow, and cost as well as more specialized terms related to banking, credit, investments, taxation, and financial analysis and reporting. The glossary serves as a reference for understanding key concepts and terminology used in accounting, finance, and business.
This document provides definitions for accounting and finance terms starting with letters A through W. It includes common terms like assets, liabilities, income, expenses, accounting, balance sheet, cash flow, and cost as well as more specialized terms related to banking, credit, investments, taxation, and financial analysis and reporting. The glossary serves as a reference for understanding key concepts and terminology used in accounting, finance, and business.
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GLOSARIO DE TÉRMINOS CONTABLES
A abatement affiliate company ability after account absolute after date acceptance after sight accepted after-tax earnings acceptor agency access agreed price account agreement accountant allocate accounting amortization accounts payable amount accounts receivable analysis accrued annual accumulated anticipated acquisition application actual appraisal adjunct account asset adjustment attest advance auction sale adverse audit advertising auditor advice available affidavit average B back-office bidding balance bill of exchange balance sheet board of directors bank charges bond bank commissions bookkeeper and fee bank interest bookkeeping bank reconciliation branch bank statement budget bankruptcy budgeted amount business brand accounting benchmarks business plan benefits business risk best practices buyer C calculation commissions cancelled debt commitment cash company cash account compulsory cash asset concern cash balance consolidated cash flow consumption cash payment cost certificate coupon chart of accounts coverage check custom house claim customer closing date credit card closing entries credit risk commercial bank custom house D database delivery deal demand debit balance deposit debt depreciation debtor designated deductible expense detailed default devaluation defaulter discount deferred dividend deferred payment down payment deficit due date E earnings equal economy equipment economic life equity efficiency exchange rate eligibility expenditure employee expense employer exporter enterprise exposure entry, accounting external entry F feasible fixed assets fee fixed interest fiduciary risk flowchart field Foreign currency finance Front-office financial funds fiscal year G gap gross income general gross value grace period growth rate grant guarantee H head office historical cost health insurance housing high inflation rate human resources hiring I identified intangible assets imputed interchange incentive interest income interest rate income tax internal increase internal control indicator inventory inflation investment initial invoice input item insurance J job journal entry journal, general journal L labour liability account land license late payment life expectancy lease line of credit leasing liquidation ledger, general liquidity ledger legal load lend loan lender long term leverage long term loan levy loss liabilities low income M machinery material amount maintenance and membership cleaning management microfinance management miscellaneous accounting miscellaneous manager expenses manufacturer money manufactured monitoring product marginal cost monthly payment market moratorium market research mortgage meeting movement N negative non-operating non-profit net value organization nominal interest rate O offer organization office outflows opening output operating owner P pay price payment principal payroll private period process penalty product pending productive performance productivity personnel profit planning profitability portfolio provision prepayment purchase previous purchase price Q qualified quote R rate renewal ratio replacement raw materials rescheduling real interest reserves receipt residual reconciliation restricted record (operation) retention recovery review refinancing risk refund S sale short term statement of saving accounts savings accounts solvency schedule staff service standards share stock shareholder sustainable T tangible transaction tax transfer technical transport teller travel term treasury title trustworthiness trade U unaccounted unrecovered unemployment up-front fee unit cost useful life V value added vehicle valorisation voluntary variable voucher variance W wage withdrawal warehouse work weekly write off
