English dictionary of Accounting

English dictionary of Accounting

 English dictionary of Accounting

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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

a system that provides quantitative information about finances

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

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

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

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

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

(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"

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

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

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"

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

a group of musicians playing popular music for dancing

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

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"

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"

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"

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

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"

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"

articles of commerce

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

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

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

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"

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

cost accounting

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

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"

money available for a client to borrow

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

a newspaper that is published every day

a certificate or voucher acknowledging a debt

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

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"

the act of paying money

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

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

an alphabetical list of names and addresses

(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"

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

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"

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

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"

a worker who is hired to perform a job

a person or firm that employs workers

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

an item inserted in a written record

any wrapper or covering

an instrumentality needed for an undertaking or to perform a service

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

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

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

a workplace for buying and selling; open only to members

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

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

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"

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;

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

a large amount of wealth or prosperity

an institution supported by an endowment

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

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

hauler ; haulier
a haulage contractor

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

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"

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

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"

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

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

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

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

the temporary provision of money (usually at interest)

a book in which the log is written

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

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"

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"

(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"

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

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

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"

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

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

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"

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

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

a person to whom money is paid

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

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"

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"

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

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

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

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";

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"

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

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

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

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

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

a payment of money sent to a person in another place

remonstrance ; objection
the act of expressing earnest opposition or protest

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

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"

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

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

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"

small case into which an object fits

the ability to meet maturing obligations as they come due

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"

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

someone who enters into a subcontract with the primary contractor

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

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

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

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)

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)

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

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"

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

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

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

yaw ; swerve
an erratic deflection from an intended course

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