Bench trial : A trial without a jury, in which the judge serves as the fact-finder.
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ACCA, MBA, Tax Agent ជាអ្នកនិពន្ធហើយអាចប្រលងជាប់៖ ACCA រហូត ៤ មុខវិជ្ជាក្នុងពេលតែម្តង, Tax Agent ពិន្ទុខ្ពស់, MBA & BBA ជាប់ជាសិស្សពូកែ និងមានបទពិសោធការងារជាង ១៥ ឆ្នាំ ព្រមទាំងអ្នកនិពន្ធផ្សេងៗ ?ទិញឯកសារហើយ អានមិនយល់អាចសួរបាន
Bench trial : A trial without a jury, in which the judge serves as the fact-finder.
Bankruptcy trustee : A private individual or corporation appointed in all Chapter 7 and Chapter 13 cases to represent the interests of the bankruptcy estate and the debtor’s creditors.
Bankruptcy petition : A formal request for the protection of the federal bankruptcy laws. (There is an official form for bankruptcy petitions.)
Bankruptcy judge : A judicial officer of the United States district court who is the court official with decision-making power over federal bankruptcy cases.
Bankruptcy estate : All interests of the debtor in property at the time of the bankruptcy filing. The estate technically becomes the temporary legal owner of all of the debtor’s property.
Bankruptcy court : The bankruptcy judges in regular active service in each district; a unit of the district court.
Bankruptcy code : The informal name for title 11 of the United States Code (11 U.S.C. §§ 101-1330), the federal bankruptcy law.
Bankruptcy : A legal procedure for dealing with debt problems of individuals and businesses; specifically, a case filed under one of the chapters of title 11 of the United States Code (the Bankruptcy Code).
Bail : The release, prior to trial, of a person accused of a crime, under specified conditions designed to assure that person’s appearance in court when required. Also can refer to the amount of bond money posted as a financial condition of pretrial release.
Automatic stay : An injunction that automatically stops lawsuits, foreclosures, garnishments, and most collection activities against the debtor the moment a bankruptcy petition is filed.
Assume : An agreement to continue performing duties under a contract or lease.
Assets : Property of all kinds, including real and personal, tangible and intangible.
Article III judge : A federal judge who is appointed for life, during “good behavior,” under Article III of the Constitution. Article III judges are nominated by the President and confirmed by the Senate.
Arraignment : A proceeding in which a criminal defendant is brought into court, told of the charges in an indictment or information, and asked to plead guilty or not guilty.
Appellee : The party who opposes an appellant’s appeal, and who seeks to persuade the appeals court to affirm the district court’s decision.
Appellate : About appeals; an appellate court has the power to review the judgment of a lower court (trial court) or tribunal. For example, the U.S. circuit courts of appeals review the decisions of the U.S. district courts.
Appellant :The party who appeals a district court’s decision, usually seeking reversal of that decision.
Appeal : A request made after a trial by a party that has lost on one or more issues that a higher court review the decision to determine if it was correct. To make such a request is “to appeal” or “to take an appeal.” One who appeals is called the “appellant;” the other party is the “appellee.”
Answer : The formal written statement by a defendant in a civil case that responds to a complaint, articulating the grounds for defense.
Alternate juror : A juror selected in the same manner as a regular juror who hears all the evidence but does not help decide the case unless called on to replace a regular juror.
Affirme : In the practice of the court of appeals, it means that the court of appeals has concluded that the lower court decision is correct and will stand as rendered by the lower court.
Affidavit : A written or printed statement made under oath.
Adversary proceeding : A lawsuit arising in or related to a bankruptcy case that begins by filing a complaint with the court, that is, a “trial” that takes place within the context of a bankruptcy case.
Admissible : A term used to describe evidence that may be considered by a jury or judge in civil and criminal cases.
Administrative Office of the United States Courts (AO) : The federal agency responsible for collecting court statistics, administering the federal courts’ budget, and performing many other administrative and programmatic functions, under the direction and supervision of the Judicial Conference of the United States.
Active judge : A judge in the full-time service of the court. Compare to senior judge.
Acquittal : A jury verdict that a criminal defendant is not guilty, or the finding of a judge that the evidence is insufficient to support a conviction.
Value Added Tax (VAT) : A tax on consumption, which is paid to the tax authorities by the seller on behalf of the consumer. It is not levied on goods used as intermediate consumption.
Unit labour costs : Reflect total labour costs, including social security and employers’ pension contributions, and including the costs of self-employed labour, incurred in the production of a unit of economic output.
ILO unemployment : The International Labour Organisation’s measure of unemployment defined as a person who is either out of work and actively looking for a job or out of work and waiting to start a job in the next two weeks.
Structural unemployment: Reflects the mismatch of skills and job opportunities as the pattern of demand and supply changes.
Standard Industrial Classification (SIC) : The industrial classification applied to the collection and publication of a wide range of economic statistics.
Services Producer Prices Index (SPPI) : Contains individual price indices that provide information on price change for a limited range of service industries.
Services : A large and diverse grouping of industries that produce intangible economic output.
Seasonally adjusted : A widely used technique for removing seasonal or calendar effects from time series data.
Seasonally adjusted : A widely used technique for removing seasonal or calendar effects from time series data.
Saving ratio : The ratio of personal saving to disposable income.
RPI, RPI(X), RPI(Y), RPI(J) : The Retail Prices Index (RPI) is a measure of inflation, but unlike the CPI, it incorporates housing costs. RPI(X) excludes mortgage interest payments, RPI(Y) is adjusted for changes in interest rate and indirect taxes, and RPI(J) uses an alternative calculation method for some prices that is in line with international standards. The RPI is not a National Statistic.
Retail prices : The price of goods offered to the consumer.
Real interest rate : The real rate of return on an asset, calculated by adjusting the interest received by the rate of inflation.
Real household disposable income:The amount of income available for a household after taxes and subsidies, adjusted to remove the effects of inflation.
Real exchange rate : A country’s exchange rate adjusted for the relative price movements of tradable goods and services.
Quarterly National Accounts (QNA) : The third estimate of UK GDP based on around 92% of all survey data.
Quantitative Easing (QE) : A form of monetary policy in which a Central Bank buys financial assets – usually government bonds – to raise the money supply in an economy.
Purchasing Power Parity (PPP): The path of the nominal exchange rate that would maintain a constant real exchange rate. Nominal exchange rate changes offset inflation differentials between countries.
Productivity : A measure of the efficiency of output relative to inputs. For example, productivity will have increased if more is produced with the same amount of inputs. It can be applied to the individual factors of production – most commonly labour – or collectively.
Producer prices : The prices faced by producers. The input price is the cost of goods bought by UK manufacturers for use in manufacturing. The output price (factory gate price) is the price of goods sold by UK manufacturers.
Potential output : Output when all inputs are fully employed.
Output gap : The difference between actual and potential output.
Opportunity cost of a good : The quantity of other goods sacrificed to get another unit of that good.
Office for Budget Responsibility (OBR) : Created in 2010 to produce official independent forecasts of the UK economy as well as authoritative analysis of the UK’s public finances.
Non seasonally adjusted : A series that includes seasonal or calendar effects.
Non-profit institutions serving households (NPISH) : An institutional sector consisting of non-profit institutions that are not mainly financed and controlled by government and provide goods or services to households for free or at prices that are not economically significant. These include bodies such as charities, universities, churches and trade unions.
Natural rate of unemployment : The lowest rate of unemployment at which job markets can be in stable equilibrium.
National income : Everything produced, earned and spent in a country. An economy’s net national product, subtracting depreciation from GNP at basic prices.
National debt : The accumulated effect of budget deficits (less surpluses): the total stock of outstanding government debt.
National accounts : An integrated description of all economic activity within the economic territory of the UK, including activity involving both domestic units (i.e. individuals and institutions resident in the UK) and external units (those resident in other countries)
Multiplier effect : A measure of how one economic action influences other economic activities. The fiscal multiplier, for instance, is the amount that GDP increases for each extra pound of expenditure. For example, government spending on a new hospital could also see businesses benefit that supply the hospital and local retail outlets for the staff.
Multi-factor productivity (MFP) : The difference between the rate of change of output and the rate of change of total inputs. It is calculated as a residual, which can be thought of as capturing technological progress, including the effect of changes in management techniques and business processes or more efficient use of factor inputs.
Money supply : The amount of money available in an economy.
Monetary policy : Policy to affect the supply or cost of money (rate of interest).