Dictionary of Accounting
- 9h 14m
- Roger Hussey (ed)
- Oxford University Press (UK)
- 1999
This authoritative dictionary will be invaluable to a range of students and professionals in the world of accounting and finance. Now substantially updated and expanded for this new edition, it is the most comprehensive and up-to-date dictionary of accounting available.
- Over 3,500 entries
- Comprehensive coverage of financial accounting, financial reporting, management accounting, direct and indirect taxation, corporate finance, and auditing
- Straightforward definitions of the latest financial jargon, including hyperlink, expectation gap, acting inconcert, and push-down accounting
In this Book
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A Dictionary of Accounting
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A: AAA - avoidable costs
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B: BAA - by-product
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C: CAATs - cycle billing
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D: daisy chain - duration
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E: early repayment tax clause - extra-statutory concession
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F: face value - FX
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G: GAAP - guaranteed minimum pension
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H: hacker - hypothecation
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I: IAPC - ITF
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J: JDS - just-in-time techniques (JIT techniques)
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K: Keogh plan - know-how
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L: labour costs (wages costs) - low-level language
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M: machine hour - mutually exclusive projects
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N: NAA - NYSE
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O: objective function - own shares purchase
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P: package - PYB
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Q: qualified acceptance - quoted company
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R: RAFT - running yield
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S: SAEF - systems development controls
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T: Table A - two-tier board
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U: UITF - USM
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V: value-added statement (added-value statement) - VRN
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W: WACC - wrongful trading
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YZ: Yankee bond - Z-score
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