[...]... of how particular types of transaction and other events should be reflected in financial statements Compliance with accounting accounting period | accounting policies | accounting practice | accounting principles | Accounting Principles Board | accounting procedure | | accounting profits | accounting rate of return | | accounting records | accounting reference date | accounting reference period | accounting. .. transactions for accounting purposes accounting manual /ə kaυntiŋ m njuəl/ noun a handbook or set of instructions that set out all procedures and responsibilities of those engaged in an entity’s accounting systems accounting error | accounting event | | accounting fees | accounting information system | | accounting manual | accounting period /ə kaυntiŋ piəriəd/ noun a period of time at the end of which the... any date Accounting Directives /ə kaυntiŋ dai rektivz/ plural noun a set of EU directives issued with the aim of regulating accounting procedures in member states accounting entity /ə kaυntiŋ entəti/ noun the unit for which financial statements and accounting records are prepared, e.g., a limited company or a partnership ı reportaccounting cycle | accounting date | Accounting Directives | | accounting. .. production accounting rate of return /ə kaυntiŋ reit əv ri t n/ noun a method of valuing shares in a company where the company’s estimated future profits are divided by the rate of return required by investors Abbreviation ARR accounting records /ə kaυntiŋ rekɔ dz/ plural noun all documents in which accounting information is recorded, used during the preparation of financial statements accounting reference... much of US Generally Accepted Accounting Principles up to 1973 when the Financial Accounting Standards Board (FASB) took over that role Abbreviation APB accounting procedure /ə kaυntiŋ prə si d ə/ noun an accounting method developed by an individual or organisation to deal with routine accounting tasks accounting profits /ə kaυntiŋ prɒfits/ plural noun the difference between revenue and the costs of. .. articles of association | | bylaws) articles of incorporation / ɑ tik(ə)lz əv in kɔ pə reiʃ(ə)n/ plural noun US same articles of incorporation | | Accounting. fm Page 14 Tuesday, February 13, 2007 1:40 PM articles of partnership as memorandum and articles of association articles of partnership / ɑ tik(ə)lz əv pɑ tnəʃip/ plural noun same as partnerarticles of partnership ship agreement ASB abbreviation Accounting. .. transactions Abbreviation BOP ˽ balance of payments capital account items in a country’s balance of payments which refer to capital investments made in or by other countries ˽ balance of payments current account record of imports and exports of goods and services and the flows of money between countries arising from investments ˽ long-term balance of payments record of movements of capital relating to overseas... customers take to pay money they owe for goods or services received accrete /ə kri t/ verb 1 (of a fund) to have interest added to it 2 (of assets) to grow as a result of mergers, expansion or the acquisition of other interests Accounting Standards Committee | | accounting system | accounting technician | | accounting unit | account payee | | accounts | accounts department | | accounts manager | accounts... noun a section of a legal agreement such as a contract or treaty ć See article 8 of the contract articles of association / ɑ tik(ə)lz əv ə səυsi eiʃ(ə)n/ plural noun a document which lays down the rules for a company regarding such matters as the issue of shares, the conduct of meetings and the appointment of directors ć This procedure is not allowed under the articles of association of the company... up accounting policies /ə kaυntiŋ pɒlisiz/ plural noun the accounting bases used by a company when preparing its financial statements accounting practice /ə kaυntiŋ pr ktis/ noun the way in which accountants and auditors implement accounting policies accounting principles /ə kaυntiŋ prinsip(ə)lz/ plural noun standards of accuracy and probity that apply to those carrying out accounting procedures Accounting . 0 713 6 8545 9 Dictionary of Marketing 978 0 7475 66 21 2 Dictionary of Media Studies 978 0 713 6 7593 1 Dictionary of Medical Terms 978 0 713 6 7603 7 Dictionary of Nursing 978 0 7475 6634 2 Dictionary. Dictionary of Accounting Fourth edition Specialist dictionaries Dictionary of Agriculture 978 0 713 6 7778 2 Dictionary of Banking and Finance 978 0 713 6 7739 3 Dictionary of Business 978 0 713 6. Nutrition 978 0 713 6 7784 3 Dictionary of Human Resources and Personnel Management 978 0 713 6 814 2 0 Dictionary of Information and Library Management 978 0 713 6 75 91 7 Dictionary of Leisure, Travel