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Finance, common use, professional vocabulary

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Finance, common use, professional vocabulary

 

Account

 

American Accounting Association

American Institute of CPAs  

Audit  

Accounting system

Balance sheet

Bookkeepking

Certificate in Management Accounting

Certificate Public Accountant

Cash flow prospects

Certificate in Internal Auditing

Cost accounting

External users

Creditor

Deflation

Disclosure

Expenses

Financial statement

Financial activities

Going-concern assumption

Inflation

Investing activities

Liabilities

Negative cash flow

Operating activities

Owners equity

Partnership

Positive cash flow

Retained earning

Revenue

Sole proprietorship

Solvency

Stable-dollar assumption

Stockholders

Stockholders equity

Window dressing

 

Financial accounting

Financial Accounting Standards Board

Financial forecast

Generally accepted accounting principles

General-purpose information

Government Accounting Office

Income statement

Institute of Internal Auditors

Institute of Management Accountants

Integrity

Internal auditing

Internal control structure

Internal Revenue Service

Internal users

Management accounting

Return of investment

Return on investment

Securities and Exchange Commission

Statement of cash flow

Statement of financial position

Tax accounting

Accounting equation

Articulation

Assets

Business entity

Capital stock

Corporation

Cost principle

 

 

1

accounting

Decision Maker

Investor

Shareholder

Creditor

Financial Accounting

Management Accounting

Cost Accounting

Private Accounting

Public Accounting

CPA Certified Public Accountant

IASC

AICPA

FASB

IMA

AAA

IRS

Proprietorship

Partnership

Corporation

Accounting Objectives

Accounting Assumptions

Accounting Elements

Accounting Principles

Accounting Procedures

Financial Statements

Financial Analysis

Separate-entity Assumption

Unit-of-measure Assumption

ContinuityGoing-concern Assumption

Time-period Assumption

Asset

Liability

Owners Equity

Revenue

Expense

Income

Loss

Financial Report

Current assets

Current Liabilities

Long-term Liabilities

Contributed Capital

Retained Earning

 

Cost Principle

Revenue Principle

Matching Principle

Full-disclosure Reporting Principle

Objective Principle

Consistent Principle

Comparability Principle

Materiality Principle

Conservatism Principle

Accrual Basis

Cash Basis

 

2

Accounting Procedure/Cycle

Accounting information System

Ledger

Account

Journal entry

Source Document

Journal

General Ledger

Subsidiary

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Ledger

Trial Balance

Cash receipt journal

Cash disbursements journal

Sales Journal

Purchase Journal

General Journal

Worksheet

Adjusting entries

Closing entries

 

3

Cash

Cash in bank

Cash in hand

Current assets

Sinking fund

Imprest petty cash

Checkcheque

Bank statement

Bank reconciliation statement

Outstanding deposit

Outstanding check

Vouchers payable

Account receivable

Note receivable

F.O.B shipping point

F.O.B destination point

Trade discount

Cash discount

Sales return and allowance

Bad debt expense

Allowance method

Bad debt allowance

Income statement approach

Balance sheet approach

Aging analysis method

Direct write-off method

Interest bearing note

Non-interest bearing note

Maker

Payee

Principal

Interest rate

Maturity date

Promissory note

Discount

Endorse

Protest fee

 

4

Inventory

Merchandise inventory

Finished goods inventory

Work in process inventory

Raw materials inventory

F.O.B shipping point

F.O.B destination

Consignment

Consignor

Consignee

Periodic inventory

Perpetual inventory

Purchase

Purchase allowance and discounts

Inventory overages and shortages

Specific identification

Weighted average

First-in, first-out or FIFO

Lost-in, first-out or LIFO

Moving average

Lower of cost or market or LCM

Market value

Replacement cost

Net realizable value

Upper limit

Lower limit

Gross margin method

Retail method

Cost ratio

 

5

Long-term investment

Investment on stocks

Investment on bonds

Cost method

Equity method

Consolidation method

Declaration date

Date of record

Ex-dividend date

Payment date

Face value, Par value

Discount on bonds

Premium on bonds

Contract interest rate, stated rate

Market interest ratio, Effective rate

Common Stock

Preferred Stock

Cash dividends

Stock dividends

Liquidating dividends

Maturity date

Maturity value

Straight-Line method of amortization

Effective-interest method of amortization

6

Plant assets or Fixed assets

Original value

Expected useful life

?nbsp;Estimated residual value

Depreciation expense

Accumulated depreciation

Carrying value

Depreciation cost

Net value

Construction-in-process

Wear and tear

Obsolescence

Straight-line method SL

Units-of-production method UOP

Accelerated depreciation method

Double-declining balance method ?

1037

DB

Sum-of-the-years-digits method SYD

Trade in

Operating lease

Capital lease

Bargain purchase option BPO

Off-balance-sheet financing

Minimum lease payments

 

7

Intangible assets

Patents

Trademarks, Trade names

Copyrights

Franchises

Goodwill

Organization cost

Leasehold

Amortization

 

8

Liability

Current liability

Account payable

Notes payable

Discount notes

Current maturities of long-term liabilities

Dividends payable

Prepayments by customers

Refundable deposits

Accrual expense

value added tax

Business tax

Income tax payable

Bonuses payable

Estimated liabilities under product warranties

Premiums, coupons and trading stamps

Contingency

Contingent

Loss contingencies

Gain contingencies

Permanent difference

Timing difference

Taxes payable method

Tax effect accounting method

Deferred income tax liability method

 

9

Long-term Liabilities

Bonds payable

Secured Bonds

Mortgage Bonds

Guaranteed Bonds

Debenture Bonds

Term Bonds

Serial Bonds

Convertible Bonds

Callable Bonds

Redeemable Bonds

Registered Bonds

Coupon Bonds

Ordinary Bonds

Income Bonds

Nominal rate

Actual rate

Effective rate

Premium

Discount

Par value

Straight-line method

Effective interest method

Repayment at maturity

Repayment at advance

Sinking fund

Long-term notes payable

Mortgage loan

 

10

Equity

Owners equity

Stockholders equity

Contributed capital

Paid-in capital

Capital stock

Capital surplus

Retained earnings

Authorized capital stock

Issued capital stock

Outstanding capital stock

Treasury stock

Common stock

Preferred stock

Cumulative preferred stock

Noncumulative preferred stock

Fully participating preferred stock

Partially participating preferred stock

Nonpartially participating preferred stock

Issuance for cash

Issuance for noncash consideration

Lump-sum sales of stock

Issuance cost

Cost method

Par value method

Donated capital

Distribution of earnings

Dividend

Dividend policy

Date of declaration

Date of record

Ex-dividend date

Date of payment

Cash dividend

Stock dividend

appropriation

 

11

Financial Statement

Balance Sheet

Income Statement

Account Form

Report Form

Prepare

Worksheet

Multi-step

Single-step

 

a33

12

SCFP.Cash Basis

 

SCFP.Working Capital Basis

 

Working Capital

All-resources concept

🙂 Direct exchanges

Normal operating activities

Financing activities

Investing activities

13

Analysis of financial statements

Comparative financial statements

Trend percentage

Ratios

Earnings per share of common stock

Dividend yield ratio

Price-earnings ratio

Book value per share of common stock

Return on investment

Return on total asset

Yield rate on bonds

Number of times interest earned

Debt ratio

Yield rate on preferred stock

Working Capital

Turnover

Inventory turnover

Accounts receivable turnover

Current ratio

Quick ratio

Acid test ratio

 

14

Consolidated financial statements

Merger

Consolidation

Parent company

Subsidiary company

Minority interest

Pooling of interest

Combination by purchase

Equity method

Cost method

 

15

Price-level changes accounting

General price-level accounting

Purchasing-power accounting

Constant dollar accounting

Historical cost

Current value accounting

Current cost

Replacement cost

Price-level index

Gross national product implicit price deflator or GNP deflator

Consumer price index or CPI

Wholesale price index

Monetary assets

Monetary liabilities

Purchasing-power gains or losses

Holding gains or losses

Unrealized holding gains or losses

Constant dollar and current cost accounting

 

 

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