... busi-
ness were sold
ex officio
ex officio /eks ə
|
fʃiəυ/ adjective, adverb
because of an office held ć The treasurer is
ex officio a member or an ex officio member
of the finance committee.
expand
expand ... connection
with that business
ć I’ll put this lunch on my
expense account.
Accounting. fm Page 89 Tuesday, February 13, 20 07 1:40 PM
distributed profits 74
distributed pr...
... 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 104 Tuesday, February 13, 20 07 1:40 PM
1 07 gold reserves
Generally Accepted Accounting Principles
G...
... 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 profitability
measurement of profitability
/meəmənt ... present value of the
expected cash flows minus the cost of a project. Abbreviation
NPV
Accounting. fm Page 149 Tuesday, February 13, 20 07 1:40 PM
1 37 luxury tax
L...
... 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...
... sources
Issue of shares 250
Sale of fixed assets 75
Dividends received
240
565
3,988
Application of funds
Dividends paid 550
Taxation paid 77 7
Purchase of fixed assets 1,4 37
2 ,76 4
Increase in ... year to 31 December 20 07
£000 £000
Source of Funds
Profit before tax 2,615
Adjustment for items not involving the movement of funds:
Depreciation 77 2
Profit on the sale of f...
... 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 ... of Accounting Historians
Academy of Accounting Historians
/
ə
|
kdəmi əv ə
|
kaυntŋ h
|
stɔriənz
/
noun
a US organisation, founded in 1 973 ,
that promotes the study...
... 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 ... 4: Implication of the study
I. Difficulties in the translation of accounting terms …………………… 36
II. Suggestion to deal with difficulties in translation of acco...