... noun the product of
all the numbers below a number
ć example:
4 factorial = 1x2x3x4 = 24
(NOTE: 4 facto-
rial is written 4! )
factoring
factoring /fktərŋ/ noun the business of
buying debts ... connection
with that business
ć I’ll put this lunch on my
expense account.
Accounting. fm Page 89 Tuesday, February 13, 2007 1 :40 PM
distributed profits 74
distributed profits
dist...
... expenses
gross profit analysis
gross profit analysis /rəυs prɒft ə
|
nləss/ noun analysis of the discrepancy
between actual profit and budgeted profit or
previous year’s profit
gross profit margin
gross ... act of
changing a short-term debt into a long-term
Accounting. fm Page 1 04 Tuesday, February 13, 2007 1 :40 PM
107 gold reserves
Generally Accepted Accounting Principles
Ge...
... average annual yield of
an investment, where the interest earned
over a period of time is the same as the orig-
Accounting. fm Page 1 24 Tuesday, February 13, 2007 1 :40 PM
materiality 142
materiality
materiality ... way of calcu-
lating size or quantity
2. a type of action í
verb ˽ to measure a company’s perform-
ance to judge how well a company is doing
measurement of profitab...
... employees get a
share of the profits of the company they
work for
ć The company runs a profit-shar-
ing scheme.
2. the practice of dividing prof-
its among employees
profit squeeze
profit squeeze /prɒft ... profit and
budgeted profit
profit-volume chart
profit-volume chart /prɒft vɒljum
tʃɑt
/ noun a chart that shows how profit
varies with changes in volume of production
pro...
... measure of the profitability of a seg-
ment of a business
segregation of duties
segregation of duties /sereʃ(ə)n
əv djutiz
/ noun the dividing up of respon-
sibilities within a business ... in
terms of both dividends and share price
growth, calculated as the present value of
future free cash flows of the business dis-
counted at the weighted average cost of...
... of accounting
basis of accounting
/
bess əv ə
|
kaυntŋ
/ noun
any of various methods of
recognising income and expenditure in the
preparation of accounts
basis of apportionment
basis of ... certain types of business
property
business ratepayer
business ratepayer
/
bzns retpeə
/
noun
a business which pays local taxes on a
shop, office, factory, etc.
b...
... translation and translation of
financial and accounting terms.
All of English and Vietnamese terms in my graduation paper are collected
from: Internet, the dictionary of Accounting terms and reference ... word………………………. 34
Chapter 4: Implication of the study
I. Difficulties in the translation of accounting terms …………………… 36
II. Suggestion to deal with difficult...