English dictionary of Accounting

English dictionary of Accounting

 English dictionary of Accounting

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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

A
aberrance ; aberrancy ; aberration ; deviance
a state or condition markedly different from the norm

abrogation ; repeal ; annulment
the act of abrogating; an official or legal cancellation

account ; business relationship
a formal contractual relationship established to provide for regular banking or brokerage or business services; "he asked to see the executive who handled his account"

accountancy ; accounting
the occupation of maintaining and auditing records and preparing financial reports for a business

accounting
a system that provides quantitative information about finances

accounting
a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

activate
make active or more active; "activate an old file"

administration
the act of governing; exercising authority; "regulations for the governing of state prisons"; "he had considerable experience of government"

advance ; cash advance
an amount paid before it is earned

adviser ; advisor ; consultant
an expert who gives advice; "an adviser helped students select their courses"; "the United States sent military advisors to Guatemala"

advocate ; counsel ; pleader
a lawyer who pleads cases in court

affiliate
a subsidiary or subordinate organization that is affiliated with another organization; "network affiliates"

allowance
an amount allowed or granted (as during a given period); "travel allowance"; "my weekly allowance of two eggs"; "a child's allowance should not be too generous"

amalgamation ; merger
the combination of two or more commercial companies

annuity ; rente
income from capital investment paid in a series of regular payments; "his retirement fund was set up to be paid as an annuity"

anomaly ; anomalousness
deviation from the normal or common order or form or rule

appeal
(law) a legal proceeding in which the appellant resorts to a higher court for the purpose of obtaining a review of a lower court decision and a reversal of the lower court's judgment or the granting of a new trial; "their appeal was denied in the superior court"

appraisal ; assessment
the classification of someone or something with respect to its worth

appreciation ; grasp ; hold
understanding of the nature or meaning or quality or magnitude of something; "he has a good grasp of accounting practices"

arrangement ; organization ; organisation
an organized structure for arranging or classifying; "he changed the arrangement of the topics"; "the facts were familiar but it was in the organization of them that he was original"; "he tried to understand their system of classification"

assets
anything of material value or usefulness that is owned by a person or company

association
a formal organization of people or groups of people; "he joined the Modern Language Association"

attendance
the number of people that are present; "attendance was up by 50 per cent"

authority ; authorization ; authorisation
the power or right to give orders or make decisions; "he has the authority to issue warrants"; "deputies are given authorization to make arrests"; "a place of potency in the state"


B
balance sheet
a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets

band
a group of musicians playing popular music for dancing

band
an unofficial association of people or groups; "the smart set goes there"; "they were an angry lot"

bid ; tender
a formal proposal to buy at a specified price

bond ; bond certificate
a certificate of debt (usually interest-bearing or discounted) that is issued by a government or corporation in order to raise money; the issuer is required to pay a fixed sum annually until maturity and then a fixed sum to repay the principal

bonus ; incentive
an additional payment (or other remuneration) to employees as a means of increasing output

bookkeeping ; clerking
the activity of recording business transactions

bounty ; premium
payment or reward (especially from a government) for acts such as catching criminals or killing predatory animals or enlisting in the military

branch
a division of some larger or more complex organization; "a branch of Congress"; "botany is a branch of biology"; "the Germanic branch of Indo-European languages"

budget
a sum of money allocated for a particular purpose; "the laboratory runs on a budget of a million a year"

businessman ; man of affairs
a person engaged in commercial or industrial business (especially an owner or executive)

buying ; purchasing
the act of buying; "buying and selling fill their days"; "shrewd purchasing requires considerable knowledge"


C
calculation ; computation
the procedure of calculating; determining something by mathematical or logical methods

capital ; working capital
assets available for use in the production of further assets

carrier ; common carrier
a person or firm in the business of transporting people or goods or messages

cash ; hard cash
money in the form of bills or coins; "there is a desperate shortage of hard cash"

check ; chit ; tab
the bill in a restaurant; "he asked the waiter for the check"

cheque
a written order directing a bank to pay money; "he paid all his bills by check"

claim
demand for something as rightful or due; "they struck in support of their claim for a shorter work day"

club ; society ; guild
a formal association of people with similar interests; "he joined a golf club"; "they formed a small lunch society"; "men from the fraternal order will staff the soup kitchen today"

coalition
an organization of people (or countries) involved in a pact or treaty

commitment ; allegiance ; loyalty
the act of binding yourself (intellectually or emotionally) to a course of action; "his long commitment to public service"; "they felt no loyalty to a losing team"

commodity
articles of commerce

company
an institution created to conduct business; "he only invests in large well-established companies"; "he started the company in his garage"

compensation
something (such as money) given or received as payment or reparation (as for a service or loss or injury)

conglomerate ; empire
a group of diverse companies under common ownership and run as a single organization

conversion ; changeover
an event that results in a transformation

cooperative
an association formed and operated for the benefit of those using it

copy
a thing made to be similar or identical to another thing; "she made a copy of the designer dress"; "the clone was a copy of its ancestor"

cost
the total spent for goods or services including money and time and labor

costing
cost accounting

coupon ; voucher
a negotiable certificate that can be detached and redeemed as needed

cover
a covering that serves to conceal or shelter something; "a screen of trees afforded privacy"; "under cover of darkness"; "the brush provided a covert for game"; "the simplest concealment is to match perfectly the color of the background"

credit
money available for a client to borrow

creditor
a person to whom money is owed by a debtor; someone to whom an obligation exists

customs ; customs duty ; custom
money collected under a tariff


D
daily
a newspaper that is published every day

debenture
a certificate or voucher acknowledging a debt

debit ; debit entry
an accounting entry acknowledging sums that are owing

debt
money or goods or services owed by one person to another

decision ; determination ; conclusion
a position or opinion or judgment reached after consideration; "a decision unfavorable to the opposition"; "his conclusion took the evidence into account"; "satisfied with the panel's determination"

defrayal
the act of paying money

deposit
a payment given as a guarantee that an obligation will be met

depository ; deposit
a facility where things can be deposited for storage or safekeeping

depreciation ; wear and tear
decrease in value of an asset due to obsolescence or use

deviation
a variation that deviates from the standard or norm; "the deviation from the mean"

diary ; journal
a daily written record of (usually personal) experiences and observations

directory
an alphabetical list of names and addresses

disclaimer
(law) a voluntary repudiation of a person's legal claim to something

distress ; distraint
the seizure and holding of property as security for payment of a debt or satisfaction of a claim; "Originally distress was a landlord's remedy against a tenant for unpaid rents or property damage but now the landlord is given a landlord's lien"

dividend
that part of the earnings of a corporation that is distributed to its shareholders; usually paid quarterly

document
writing that provides information (especially information of an official nature)

dollar volume ; turnover
the volume measured in dollars; "the store's dollar volume continues to rise"

duty ; obligation
the social force that binds you to the courses of action demanded by that force; "we must instill a sense of duty in our children"; "every right implies a responsibility; every opportunity, an obligation; every possession, a duty"- John D.Rockefeller Jr

duty ; tariff
a government tax on imports or exports; "they signed a treaty to lower duties on trade between their countries"


E
emission ; emanation
the act of emitting; causing to flow forth

emolument
compensation received by virtue of holding an office or having employment (usually in the form of wages or fees); "a clause in the U.S. constitution prevents sitting legislators from receiving emoluments from their own votes"

employee
a worker who is hired to perform a job

employer
a person or firm that employs workers

enable
render capable or able for some task; "This skill will enable you to find a job on Wall Street"; "The rope enables you to secure yourself when you climb the mountain"

entrepreneur ; enterpriser
someone who organizes a business venture and assumes the risk for it

entry
an item inserted in a written record

envelope
any wrapper or covering

equipment
an instrumentality needed for an undertaking or to perform a service

estate
everything you own; all of your assets (whether real property or personal property) and liabilities

estate
extensive landed property (especially in the country) retained by the owner for his own use; "the family owned a large estate on Long Island"

estimation
an approximate calculation of quantity or degree or worth; "an estimate of what it would cost"; "a rough idea how long it would take"

evaluation ; valuation
an appraisal of the value of something; "he set a high valuation on friendship"

excess ; surplus ; surplusage
a quantity much larger than is needed

exchange
a workplace for buying and selling; open only to members

expense
amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)


F
fabrication ; assembly
the act of constructing something (as a piece of machinery)

fabrication ; manufacture ; manufacturing
the act of making something (a product) from raw materials; "the synthesis and fabrication of single crystals"; "an improvement in the manufacture of explosives"; "manufacturing is vital to Great Britain"

falsification ; falsehood
the act of rendering something false as by fraudulent changes (of documents or measures etc.) or counterfeiting

fee
a fixed charge for a privilege or for professional services

filing cabinet
office furniture consisting of a container for keeping papers in order

financing ; funding
the act of financing

firm ; house
the members of a business organization that owns or operates one or more establishments; "he worked for a brokerage house"

force ; personnel
group of people willing to obey orders; "a public force is necessary to give security to the rights of citizens"

foreclosure
the legal proceedings initiated by a creditor to repossess the collateral for loan that is in default

forfeit ; forfeiture
something that is lost or surrendered as a penalty;

forgery
criminal falsification by making or altering an instrument with intent to defraud

fortune
a large amount of wealth or prosperity

foundation
an institution supported by an endowment

fusion ; merger ; unification
an occurrence that involves the production of a union


G
gain
the amount by which the revenue of a business exceeds its cost of operating

gang ; pack
an association of criminals; "police tried to break up the gang"; "a pack of thieves"

gear ; paraphernalia
equipment consisting of miscellaneous articles needed for a particular operation or sport etc.

good will ; goodwill
(accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets)

group ; grouping
any number of entities (members) considered as a unit

guarantee ; guaranty
a collateral agreement to answer for the debt of another in case that person defaults

guarantee ; warranty
a written assurance that some product or service will be provided or will meet certain specifications

guarantor ; warrantor ; warranter
one who provides a warrant or guarantee to another

guess ; guesswork
an estimate based on little or no information


H
hauler ; haulier
a haulage contractor


I
income
the financial gain (earned or unearned) accruing over a given period of time

incomplete ; uncomplete
not complete or total; not completed; "an incomplete account of his life"; "political consequences of incomplete military success"; "an incomplete forward pass"

indebtedness ; liability
an obligation to pay money to another party

index
an alphabetical listing of names and topics along with page numbers where they are discussed

inflation ; rising prices
a general and progressive increase in prices; "in inflation everything gets more valuable except money"

interest
a fixed charge for borrowing money; usually a percentage of the amount borrowed; "how much interest do you pay on your mortgage?"

inventory
a collection of resources; "he dipped into his intellectual armory to find an answer"

investing ; investment
the act of investing; laying out money or capital in an enterprise with the expectation of profit

investment ; investment funds
money that is invested with an expectation of profit

invoice ; bill ; account
an itemized statement of money owed for goods shipped or services rendered; "he paid his bill and left"; "send me an account of what I owe"


K
kit ; outfit
gear consisting of a set of articles or tools for a specified purpose


L
laborer ; labourer
someone who works with their hands; someone engaged in manual labor

lawyer ; attorney
a professional person authorized to practice law; conducts lawsuits or gives legal advice

lender ; loaner
someone who lends money or gives credit in business matters

levy
a charge imposed and collected

license ; licence
freedom to deviate deliberately from normally applicable rules or practices (especially in behavior or speech)

license ; licence ; permit
a legal document giving official permission to do something

liquidity
being in cash or easily convertible to cash; debt paying ability

loan
the temporary provision of money (usually at interest)

logbook
a book in which the log is written

loss
the act of losing someone or something; "everyone expected him to win so his loss was a shock"

loss
the amount by which the cost of a business exceeds its revenue; "the company operated at a loss last year"; "the company operated in the red last year"


M
majority ; bulk
the property resulting from being or relating to the greater in number of two parts; the main part; "the majority of his customers prefer it"; "the bulk of the work is finished"

management ; direction
the act of managing something; "he was given overall management of the program"; "is the direction of the economy a function of government?"

material ; stuff
the tangible substance that goes into the makeup of a physical object; "coal is a hard black material"; "wheat is the stuff they use to make bread"

monopoly
(economics) a market in which there are many buyers but only one seller; "a monopoly on silver"; "when you have a monopoly you can ask any price you like"

mortgage
a conditional conveyance of property as security for the repayment of a loan


N
notary ; notary public
someone legally empowered to witness signatures and certify a document's validity and to take depositions


O
offer ; offering
the verbal act of offering; "a generous offer of assistance"

opinion ; judgement
the legal document stating the reasons for a judicial decision; "opinions are usually written by a single judge"

option
the right to buy or sell property at an agreed price; the right is purchased and if it is not exercised by a stated date the money is forfeited

ordering ; order
logical or comprehensible arrangement of separate elements; "we shall consider these questions in the inverse order of their presentation"

organization ; organisation
a group of people who work together

overhead
the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes

overproduction ; overrun
too much production or more than expected


P
packaging
material used to make packages

part ; portion
something determined in relation to something that includes it; "he wanted to feel a part of something bigger than himself"; "I read a portion of the manuscript"; "the smaller component is hard to reach"; "the animal constituent of plankton"

part ; share ; portion
assets belonging to or due to or contributed by an individual person or group; "he wanted his share in cash"

participation
the act of sharing in the activities of a group; "the teacher tried to increase his students' engagement in class activities"

patent ; patent of invention
a document granting an inventor sole rights to an invention

pawn
borrowing and leaving an article as security for repayment of the loan

payee
a person to whom money is paid

pension
a regular payment to a person that is intended to allow them to subsist without working

pledge
a deposit of personal property as security for a debt; "his saxophone was in pledge"

possession ; ownership
the act of having and controlling property

precaution ; safeguard ; guard
a precautionary measure warding off impending danger or damage or injury etc.; "he put an ice pack on the injury as a precaution"; "an insurance policy is a good safeguard"; "we let our guard down"

product
the set of elements common to two or more sets; "the set of red hats is the intersection of the set of hats and the set of red things"

product ; production
an artifact that has been created by someone or some process; "they improve their product every year"; "they export most of their agricultural production"

production
the act or process of producing something; "Shakespeare's production of poetry was enormous"; "the production of white blood cells"

production
(economics) manufacturing or mining or growing something (usually in large quantities) for sale; "he introduced more efficient methods of production"

profit
the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses)

profitability
the quality of affording gain or benefit or profit

property ; belongings ; holding
something owned; any tangible or intangible possession that is owned by someone; "that hat is my property"; "he is a man of property";

proposal
something proposed (such as a plan or assumption)

protest ; protestation
a formal and solemn declaration of objection; "they finished the game under protest to the league president"; "the senator rose to register his protest"; "the many protestations did not stay the execution"

purchase
the acquisition of something for payment; "they closed the purchase with a handshake"


Q
quorum
a gathering of the minimal number of members of an organization to conduct business

quota
a prescribed number; "all the salesmen met their quota for the month"


R
ration
the food allowance for one day (especially for service personnel); "the rations should be nutritionally balanced"

rationalization ; rationalisation
the cognitive process of making something seem consistent with or based on reason

rebate ; discount
a refund of some fraction of the amount paid

recapitulation ; recap
a summary at the end that repeats the substance of a longer discussion

reception ; receipt
the act of receiving

refund ; repayment
the act of returning money received previously

register ; registry
an official written record of names or events or transactions

registration ; enrollment ; enrolment
the act of enrolling

reimbursement
compensation paid (to someone) for damages or losses or money already spent etc.; "he received reimbursement for his travel expenses"

remittance
a payment of money sent to a person in another place

remonstrance ; objection
the act of expressing earnest opposition or protest

rent
a payment or series of payments made by the lessee to an owner for use of some property, facility, equipment, or service

repayment ; quittance
payment of a debt or obligation

reserve ; stockpile
something kept back or saved for future use or a special purpose

rest ; remainder ; balance ; residue ; residuum
something left after other parts have been taken away; "there was no remainder"; "he threw away the rest"; "he took what he wanted and I got the balance"

retailer ; retail merchant
a merchant who sells goods at retail

retraction ; abjuration ; recantation
a disavowal or taking back of a previous assertion

revenue ; receipts
the entire amount of income before any deductions are made

revocation
the act (by someone having the authority) of annulling something previously done; "the revocation of a law"

roll ; roster
a list of names; "his name was struck off the rolls"

royalty
payment to the holder of a patent or copyright or resource for the right to use their property; "he received royalties on his book"


S
sale
the general activity of selling; "they tried to boost sales"; "laws limit the sale of handguns"

share
any of the equal portions into which the capital stock of a corporation is divided and ownership of which is evidenced by a stock certificate; "he bought 100 shares of IBM at the market price"

shell ; case ; casing
the housing or outer covering of something; "the clock has a walnut case"

sleeve
small case into which an object fits

solvency
the ability to meet maturing obligations as they come due

staff
personnel who assist their superior in carrying out an assigned task; "the hospital has an excellent nursing staff"; "the general relied on his staff to make routine decisions"

stock
a supply of something available for future use; "he brought back a large store of Cuban cigars"

stock exchange
an exchange where security trading is conducted by professional stockbrokers

stockholder ; shareholder
someone who holds shares of stock in a corporation

subcontractor
someone who enters into a subcontract with the primary contractor

subsidiary company ; subsidiary
a company that is completely controlled by another company

subsidy
a grant paid by a government to an enterprise that benefits the public; "a subsidy for research in artificial intelligence"

subvention
grant of financial aid as from a government to an educational institution


T
tax ; taxation
charge against a citizen's person or property or activity for the support of government

team ; squad
a cooperative unit (especially in sports)

traffic
the aggregation of things (pedestrians or vehicles) coming and going in a particular locality during a specified period of time

transcript ; copy
a reproduction of a written record (e.g. of a legal or school record)


U
union
a political unit formed from previously independent people or organizations; "the Soviet Union"


W
wage ; pay ; remuneration ; salary
something that remunerates; "wages were paid by check"; "he wasted his pay on drink"; "they saved a quarter of all their earnings"

wear
impairment resulting from long use; "the tires showed uneven wear"

wholesaler
someone who buys large quantities of goods and resells to merchants rather than to the ultimate customers

worker
a person who works at a specific occupation; "he is a good worker"

wrapping ; wrap ; wrapper
the covering (usually paper or cellophane) in which something is wrapped


Y
yaw ; swerve
an erratic deflection from an intended course


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