ACCA, MBA, Tax Agent ជាអ្នកនិពន្ធហើយអាចប្រលងជាប់៖ ACCA រហូត ៤ មុខវិជ្ជាក្នុងពេលតែម្តង, Tax Agent ពិន្ទុខ្ពស់, MBA & BBA ជាប់ជាសិស្សពូកែ និងមានបទពិសោធការងារជាង ១៥ ឆ្នាំ ព្រមទាំងអ្នកនិពន្ធផ្សេងៗ ?ទិញឯកសារហើយ អានមិនយល់អាចសួរបាន
Detailed Income Statement: A complete and explicit statement of an economic entity’s financial activities and holdings.
Derivatives: Financial instruments whose value varies with the value of an underlying asset (such as a stock, BOND, commodity or currency) or index such as interest rates. Financial instruments whose characteristics and value depend on the characterization of an underlying instrument or asset.
Deposit Method: Expense allowance made for wear and tear on an ASSET over its estimated useful life.
Dependent Care Expenses: Qualified child care expenses will allow a taxpayer this computed credit against tax. The amounts can be found on the individual forms as the limitations and computation may change each tax year.
Demand Loan: Loan repayable on demand. Also known as a CALL LOAN.
Deflation: Decline in the prices of goods and services.
<span style="color: #ff0000"Defined Contribution Plan: See EMPLOYEE BENEFIT PLAN.
Deficiency in Operation: This exists when a properly designed control does not operate as designed, or when the person performing the control does not possess the necessary authority or qualifications to perform the control effectively.
Deficiency in Design: This exists when a control necessary to meet the control objective is missing or an existing control is not properly designed so that even if the control operates as designed, the control objective is not always met.
Deferred Payment Annuity: ANNUITY whose contract provides that payments to the annuitant be postponed until a number of periods have elapsed.
Deferred Interest Bond: BOND that pays INTEREST at a later date.
Deferred Income Taxes: ASSETS or LIABILITIES that arise from timing or measurement differences between tax and accounting principles.
Deferral: The postponement of the date that an expense already paid or incurred, or of a REVENUE already received, is entered in the LEDGER.
Defeasance: Annulment of a contract or deed; a clause within a contract or deed that provides for annulment.
Decedent: An accelerated method of depreciating a tangible long-lived ASSET by applying a fixed-rate based on some multiple of the STRAIGHT-LINE DEPRECIATION rate to its CARRYING VALUE.
Declare : Authorize the payment of DIVIDEND on a specified date, an act of the BOARD OF DIRECTORS of a CORPORATION.
Decedent: Individual who has died.
Debt-to-Equity Ratio : A way of measuring the relationship of DEBT financing to EQUITY FINANCING, or the extent to which a companyis leveraged.
Coupon: INTEREST rate on a DEBT SECURITY the ISSUER promises to pay to the holder until maturity, expressed as an annual percentage of FACE VALUE. INTEREST rate on a DEBT SECURITY the ISSUER promises to pay to the holder until maturity, expressed as an annual percentage of FACE VALUE.
Debt Security: Document which is evidence of an obligation or LIABILITY.
Debt Retirement: Repayment of DEBT.
Debt Instrument: Written promise to repay a DEBT.
Debt: General name for money, notes, BONDS, goods or services which represent amounts owed.
Debenture Stock: Stock issued under a contract providing for fixed payments at scheduled intervals and more like preferred stock than a DEBENTURE, since their status in liquidation is EQUITY and not DEBT.
Debenture: General DEBT obligation backed only by the integrity of the borrower and documented by an agreement called and INDENTURE.
Death Benefit: Amounts received under a life insurance contract and paid by reason of the death of the insured. (Although most death benefits are paid at termination of life, certain plans now pay accelerated death benefits while the insured is still alive, i.e.: an AIDS patient might possibly receive accelerated death benefit)
Dealer: Individual or firm acting as a principal in a securities transaction.
DDB: Method of ACCELERATED DEPRECIATION, approved by the INTERNAL REVENUE SERVICE (IRS), permitting twice the rate of annual DEPRECIATION as the STRAIGHT-LINE DEPRECIATION method.
Date of Auditors’/Accountants’ Report: Last day the AUDITORS perform fieldwork and the last day of responsibility relating to significant events subsequent to the financial statement date.
Current Yield: Annual INTEREST on a BOND divided by the market price.
Current Value: 1) Value of an ASSET at the present time as compared with the asset’s HISTORICAL COST. (2) In finance, the amount determined by discounting the future revenue stream of an asset using COMPOUND INTEREST PRINCIPLES.
Creditor: Party that loans money or other ASSETS to another party.
Credit Agreement: Arrangement in which one party borrows or takes possession in the present by promising to pay in the future.
Coverdell Education Savings Account (Education IRA): A tax exempt trust exclusively for the purpose of paying qualified higher education costs of the trusts designated beneficiary.
Coupon: INTEREST rate on a DEBT SECURITY the ISSUER promises to pay to the holder until maturity, expressed as an annual percentage of FACE VALUE.
Cost Basis: METHOD OF REVENUE RECOGNITION which recognizes profits after costs are completely recovered. Generally used only when the total amount of collections is highly uncertain. In tax, the ACCOUNTING METHOD used to depreciate ASSETS.
Corporate Bond: DEBT instrument issued by a private CORPORATION, as distinct from one issued by a government agency or a municipality.
Copyright: An exclusive right granted by the federal government to the possessor to publish and sell literary, musical, or other artistic materials for a period of the author’s life plus 50 years, including computer programs.
Convertible Stock : Stock that may be exchanged for other SECURITIES of the issuer.
Conversion : Exchange of a convertible security such as a BOND into another security such as a fixed number of shares of the issuing CORPORATION’s COMMON STOCK.
Controls Tests: Tests directed toward the design or operation of an internal control structure policy or procedure to assess its effectiveness in preventing or detecting material misstatements in a financial report.
Contract: In general, agreement by which rights or acts are exchanged for lawful consideration.