ACCA, MBA, Tax Agent ជាអ្នកនិពន្ធហើយអាចប្រលងជាប់៖ ACCA រហូត ៤ មុខវិជ្ជាក្នុងពេលតែម្តង, Tax Agent ពិន្ទុខ្ពស់, MBA & BBA ជាប់ជាសិស្សពូកែ និងមានបទពិសោធការងារជាង ១៥ ឆ្នាំ ព្រមទាំងអ្នកនិពន្ធផ្សេងៗ ?ទិញឯកសារហើយ អានមិនយល់អាចសួរបាន
Refinancing Agreement: Arrangement to provide funding to replace existing financing, the most common being a refinance of a home MORTGAGE.
Redemption Value: Price to be paid by an ENTITY to retire its BONDS or PREFERRED STOCK.
Red Herring: “Pre-release” PROSPECTUS offering. An announcement of a future issuance of SECURITIES, given restricted circulation during the waiting period of 20 days or other specified period between the filing of a registration statement with the SEC and the effective date of the statement. A red herring is not an offer to sell or the solicitation of an offer to buy.
Recovery: Period in a business cycle when economic activity picks up and the gross national product grows, leading into the expansion phase of the cycle.
Reconciliation: Comparison of two numbers to demonstrate the basis for the difference between them.
Reconcile: To resolve.
Recession: Downturn in economic activity, defined by many economists as at least two consecutive quarters of decline in a country’s gross national product.
Receivables: Amounts of money due from customers or other DEBTORS.
Receivable Turnover: A ratio for measuring the relative size of a company’s accounts receivable and the success of its CREDIT and collection policies during an accounting period.
Recapitalization: An internal reorganization of a corporation including a rearrangement of the capital structure by changing the kind of stock or the number of shares outstanding or issuing stock instead of bonds. It is distinguished from most other types of reorganization because it involves only one corporation and is usually accomplished by the surrender by shareholders of their securities for other stock or securities of a different type.
Rebate: In lending, UNEARNED INTEREST refunded to a borrower if the LOAN is paid off before MATURITY.
Reasonable Assurance: Management’s assessment of the effectiveness of internal control over financial reporting is expressed at the level of reasonable assurance. It includes the understanding that there is a remote likelihood that material misstatements will not be prevented or detected on a timely basis. It is a high level of assurance.
Realized Profit (or Loss): PROFIT or LOSS resulting from the sale or other disposal of a SECURITY.
Realization: Conversion into CASH, as happens in the sale of asset.
Real Rate of Return: RETURN on an INVESTMENT adjusted for INFLATION.
Real Interest Rate: Current INTEREST RATE minus INFLATION RATE.
Real Income: Income of an individual, group, or country adjusted for changes in purchasing power caused by INFLATION.
Real Estate Mortgage Investment Conduit (REMIC): An entity that holds a fixed pool of mortgages and issues multiple classes of interests in itself to investors. A qualified REMIC is generally taxed like a partnership, unless it takes contributions after its start up day or engages in a prohibited transaction.
Real Estate Investment Trust (REIT): Investor-owned TRUST which invests in real estate and, instead of paying income tax on its income, reports to each of its owners his or her pro rata share of its income for inclusion on their income tax returns. This unique trust arrangement is specifically provided for in the INTERNAL REVENUE CODE.
Raw Materials Inventory Account: Another term for MATERIALS INVENTORY ACCOUNT.
Raw Material: Something in its natural state that will be used in a manufacturing process.
Quick Ratio The relationship of a company’s QUICK ASSETS to its current liabilities.
Quick Assets: Assets that are or are expected to be converted into CASH in the near term: cash, accounts receivable, SHORT-TERM INVESTMENTS.
Quasi-Reorganization: Type of reorganization in which, with shareholder approval, the management revalues ASSETS and eliminates the DEFICIT (increased by asset devaluations if any) by charging it to other EQUITY accounts without the creation of a new corporate entity or without court intervention.
Quarterly Reports: Another term for INTERIM FINANCIAL STATEMENTS.
Quarter: Three-month intervals of the year.
Quantity: An amount or number.
Quantitative Analysis: Analysis dealing with measurable factors as distinguished from such QUALITATIVE considerations as the character of management or the state of employee morale.
Quality: An operating environment in which a company’s product or service meets a customer’s specifications the first time it is produced or delivered.
Qualitative Analysis: Analysis that evaluates important factors that cannot be precisely measured.
Qualitative: Relating to quality, especially as distinguished from quantity or amount.
Puts: A put is an option to sell a certain number of shares of stock at a stated price within a certain period. The gain or loss on a put is short or long term depending on the holding period of the stock involved.
Push-Down Accounting: Method of ACCOUNTING in which the values that arise from an acquisition are transferred or “pushed down” to the accounts of an acquired company.
Purchases Returns and Allowances: A CONTRA ACCOUNT used under the PERIODIC INVENTORY SYSTEM to accumulate CASH refunds, credits on ACCOUNT, and other allowances made by suppliers for unsatisfactory or incorrect MERCHANDISE that was originally purchased for resale.
Purchases Discounts: Discounts taken by merchants in return for prompt payment for MERCHANDISE purchased for resale.
Purchases: A temporary ACCOUNT used under the PERIODIC INVENTORY SYSTEM to record the TOTAL COST of all MERCHANDISE purchased for resale during an accounting period.
Purchase Order: Written authorization to a vendor to deliver specified goods or services at a stipulated price.