коефициент

коефициент

The relation between two quantities expressed as the quotient of one divided by the other. The ratio of 8 to 2 is written 8/2 and equals four. Financial statement ratios are used in analytical procedures in audits.

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Besedna vrsta: noun
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Blossary:
Industrija/področje: Accounting
Category: Auditing
Company: AIS
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брз коефициент

Accounting; Auditing

Quick assets divided by current liabilities. Quick assets are current assets less inventories and prepaid expenses.

коефициент на обртен капитал

Financial services; General Finance

Working capital expressed as a percentage of sales.

вкупен коефициент на ликвидноста

Insurance; Life insurance

Total admitted assets divided by total liabilities less conditional reserves. This ratio indicates a company's ability to cover net liabilities with total assets. This ratio ...

финансиски предвидувања

Accounting; Auditing

are prospective financial statements that present expected future financial position, results of operations, and cash flows based on expected conditions. A financial forecast is ...

финансиски проекции

Accounting; Auditing

are prospective financial statements that present, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and changes in ...

финансиска институција

Accounting; Auditing

confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm directly to the auditor information about balances at a ...

измама

Accounting; Auditing

A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud includes fraudulent ...

општи контроли

Accounting; Auditing

Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and ...

главна книга

Accounting; Auditing

A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ...