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Beschreibung
Account: A record in which transactions are recorded.
Accounts Payable: Amounts owed by a company to suppliers for goods and services received.
Accounts Receivable: Amounts owed to a business by customers for goods or services delivered.
Assets: Resources owned by a company, such as cash, property, and equipment.
Balance Sheet: A financial statement showing a company's assets, liabilities, and shareholders' equity.
Capital: Financial resources or assets invested in a business.
2. Financial Statements
Income Statement: A financial report showing a company’s revenues, expenses, and profits over a specific period.
Cash Flow Statement: A report showing the inflow and outflow of cash in a business.
Statement of Retained Earnings: A report that shows the changes in retained earnings from one period to the next.
3. Types of Accounts
Revenue Account: Accounts tracking the income generated from business operations.
Expense Account: Accounts recording the costs incurred in the process of earning revenue.
Equity Account: Accounts related to owner’s equity or shareholders’ equity in a business.
4. Accounting Principles
GAAP (Generally Accepted Accounting Principles): A set of standard accounting principles used in the U.S.
IFRS (International Financial Reporting Standards): A global set of accounting standards.
Accrual Accounting: The method of accounting that recognizes revenues and expenses when they occur, regardless of when cash is received or paid.
Cash Accounting: Accounting method that recognizes revenues and expenses when cash is received or paid.
5. Taxation Terms
Taxable Income: Income on which taxes are calculated.
Tax Deduction: An expense that can be deducted from taxable income.
Tax Credit: A direct reduction in the amount of tax owed.
6. Audit and Internal Controls
Audit: The examination of a company’s financial statements and accounting records to ensure accuracy and compliance.
Internal Control: Procedures and processes to ensure the integrity of financial and accounting information.
7. Cost Accounting
Fixed Costs: Costs that do not change with the level of production.
Variable Costs: Costs that vary depending on the production level.
Break-even Point: The point at which total revenues equal total costs, resulting in no profit or loss.
8. Managerial Accounting
Budgeting: The process of planning and allocating financial resources for the business.
Cost-Volume-Profit Analysis: A tool used to understand the relationship between costs, sales volume, and profit.
9. Banking and Finance
Loan Amortization: The gradual repayment of a loan over time through regular payments.
Interest: The cost of borrowing money, usually expressed as a percentage.
Dividends: Payments made to shareholders from a company’s profits.
10. Legal and Regulatory Terms
Corporation: A legal entity that is separate from its owners, offering limited liability protection.
Securities and Exchange Commission (SEC): A U.S. government agency that regulates securities markets.
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«Accounting Dictionary». Plattform: Android. Kategorie: Bücher & Nachschlagewerke. Entwickler: «dworld». Erste Veröffentlichung: . Letzte Aktualisierung: . Aktueller Preis: kostenlos. Dieser Titel hat noch keine Bewertungen oder Rezensionen auf AppAgg erhalten. AppAgg verfolgt den Preisverlauf, Bewertungen und Benutzerfeedback für «Accounting Dictionary». Verfolgen Sie zukünftige Rabatte und Updates über RSS. AppAgg hostet keine Anwendungen und vertreibt keine Software. Alle Marken, Logos und Screenshots gehören ihren jeweiligen Eigentümern.
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