- Industry: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
Пособие для ежедневных расходов. Часто используется для возмещения работникам для сметных расходов в отличие от бухгалтерского учета для каждой небольшой компонент расходов.
Industry:Accounting
A contingency with only a slight chance of occurring. In computer processing of information, a distant computer.
Industry:Accounting
According to Rule 203 of the AICPA Code of Professional Conduct, GAAP for nongovernment entities include (in a conflict the source earlier in the list prevails): 1. FASB Statements and Interpretations, APB Opinions, ARBs. 2. FASB Technical Bulletins, AICPA Guides and AICPA Statements of Position. 3. Positions of the FASB Emerging Issues Task Force and AICPA Practice Bulletins. 4. AICPA accounting interpretations, FASB staff "Qs and As", and widely recognized industry practices. 5. FASB Concepts Statements, textbooks, articles.
Industry:Accounting
Форма частная организация, которая устанавливает GAAP в Соединенных Штатах для правительственных организаций.
Industry:Accounting
caveat, warning or caution, (adj. 'cautious', or reserved.
Industry:Accounting
Набор компьютерных данных или рабочих мест для обработки в одной программе запуска.
Industry:Accounting
средства, назначение разных людей обязанности санкционирования операций, учет операций и ведение активов. Разделение обязанностей уменьшает возможности для одного человека, совершает и скрыть ошибки или мошенничества.
Industry:Accounting
An extra digit is added to a number. The extra digit is computed from the other digits in the number. The computer program can then check input by recomputing and comparing the check digit. This is a useful control over the input of account numbers.
Industry:Accounting
affect the client and occur between the balance sheet date and issuance of the financial statements. Some such events provide additional evidence about conditions that existed at the balance sheet date, such as the bankruptcy of a customer with a history of financial difficulty. The financial statements are adjusted to reflect this evidence. Evidence about conditions that did not exist at the balance sheet date, such as fire that destroyed the client's plant after the balance sheet date, may be so significant as to require disclosure.
Industry:Accounting
Основной аудит процедура — прямой тест баланса финансовой отчетности.
Industry:Accounting