негативнo мислење

негативнo мислење

Instead of an unqualified opinion, it's an opinion by a CPA that the financial statements do not represent fairly the results of the operations of the company and/or are not in conformity with generally accepted accounting principles (GAAP)

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Besedna vrsta: noun
Sinonim(-i):
Blossary:
Industrija/področje: Accounting
Category: Tax
Company:
Proizvod:
Akronim/okrajšava:

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воведување

Accounting; Tax

the bringing of a product, measure, concept, etc., into use or operation for the first time

директни режиски трошоци

Accounting; Tax

Costs directly associated with the manufacture of goods That could include factory lighting, rent, insurance Indirect overhead could include office expenses, R&D, lighting, etc

член

Accounting; Tax

The owners of corporations are shareholders; the owners of partnerships are partners In an LLC (limited liability company) the owners are known as members Modified Adjusted Gross ...

покритие за сервисирање на долгот

Accounting; Tax

The borrower's annual net operating income before debt service and taxes divided by the annual debt service A measure of how safe the loan is to the lender

неизвршување

Accounting; Tax

The failure of a debtor to comply with a provision of a bond indenture or loan agreement (commonly known as a technical default) or to make timely payment of interest or principal ...

обврзница за одложена камата

Accounting; Tax

A bond where interest payments are not made currently, but at a later date Similar to a zero coupon bond which pays 'interest' and principal at maturity The interest, in effect, ...