Annuity: Series of payments, usually payable at specified time intervals.
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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
Annuity: Series of payments, usually payable at specified time intervals.
Analytical Procedures: Substantive tests of financial information which examine relationships among data as a means of obtaining evidence. Such procedures include: (1) comparison of financial information with information of comparable prior periods; (2) comparison of financial information with anticipated results (e.g., forecasts); (3) study of relationships between elements of financial information that should conform to predictable patterns based on the entity’s experience; (4) comparison of financial information with industry norms.
American Depository Receipt (ADR): Receipts for shares of foreign company stock maintained by an intermediary indicating ownership.
Alternative Minimum Tax (AMT): Tax imposed to back up the regular income tax imposed on CORPORATION and individuals to assure that taxpayers with economically measured income exceeding certain thresholds pay at least some income tax.
Alternative Dispute Resolution: An alternative to formal litigation which includes techniques such as arbitration, mediation, and a non-binding summary jury trial.
Allowance for Doubtful Accounts: A contra-asset account used to reduce ACCOUNTS RECEIVABLE to the amount that is expected to be collected in cash.
Allocate:To set aside for a specific reason.
AICPA: National professional membership organization that represents practicing CERTIFIED PUBLIC ACCOUNTANTS (CPAs). The AICPA establishes ethical and auditing standards as well as standards for other services performed by its members. Through committees, it develops guidance for specialized industries. It participates with the FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) and the GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB) in establishing accounting principles.
Agency Fund: Fund consisting of ASSETS where the holder agrees to remit the assets, income from the assets, or both, to a specified beneficiary in due course or at a specified time.
Affiliated Company: Company, or other organization related through common ownership, common control of management or owners, or through some other control mechanism, such as a long-term LEASE.
Analyst: Person in a brokerage house, bank trust dept., or mutual fund group who studies a number of companies and makes buy or sell recommendations on the securities of particular companies and industry groups.
Adjusting Journal Entry: An accounting entry made into a subsidiary ledger called the General journal to account for a periods changes, omissions or other financial data required to be reported “in the books” but not usually posted to the journals used for typical period transactions (the cash receipts journal, cash disbursements journal, the payroll journal, sales journal and so on) the entry is posted to the general ledger accounts directly and usually will be numbered itself, dated and have an explanation. Example: AJE# 1 12-31-2003, debit Cash in bank $1,000. Credit interest income $1,000, to record interest income on business bank account at year end, not recorded in cash receipts journal but credited by the bank. (Cross-reference bank reconciliation and account where it was found)
Adjusted Trial Balance: A trial balance prepared after all adjusting entries have been recorded and posted to the accounts. Should have equal credit and debit totals.
Adjusted Gross Income: Gross income reduced by business and other specified expenses of individual taxpayers. The amount of adjusted gross income affects the extent to which medical expenses, non business casualty and theft losses and charitable contributions may be deductible. It is also an important figure in the basis of many other individual planning issues as well as a key line item on the IRS form 1040 and required state forms.
Adjusted Basis: After a taxpayer’s basis in property is determined, it must be adjusted upward to include any additions of capital to the property and reduced by any returns of capital to the taxpayer. Additions might include improvements to the property and subtractions may include depreciation or depletion. A taxpayer’s adjusted basis in property is deducted from the amount realized to find the gain or loss on sale or disposition.
Additional Paid in Capital: Amounts paid for stock in excess of its PAR VALUE or STATED VALUE. Also, other amounts paid by stockholders and charged to EQUITY ACCOUNTS other than CAPITAL STOCK.
Actuary: Mathematician employed by an insurance company to calculate PREMIUMS, RESERVES, DIVIDENDS, and insurance, PENSION, and ANNUITY rates, using risk factors obtained from experience tables.
Acquisition: One company taking over controlling interest in another company.
Acid-Test Ratio: The relationship of a company’s current assets that can be converted into cash to its current liabilities. It is determined by dividing QUICK ASSETS by current liabilities.
Accumulation: Profits that are not paid out as DIVIDENDS but are instead added to the company’s capital base.
Accrued Expense: An expense that has occurred but is not recognized in the accounts.
Accrued Interest: INTEREST that has accumulated between the most recent payment and the sale of a BOND or other fixed-income security.
Accrual Basis: Method of ACCOUNTING that recognizes REVENUE when earned, rather than when collected. Expenses are recognized when incurred rather than when paid.
Accrual Accounting: The attempt to record the financial effects of transactions and other events in the periods in which those transactions or events occur rather than only in the periods in which cash is received or paid by the business, using all the techniques developed by accountants to apply the MATCHING PRINCIPLE.
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…
Accrual: The recognition of an expense or revenue that has occurred but has not yet been recorded.
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…
Accounts Payable Subsidiary Ledger: A financial record of an individual ACCOUNT PAYABLE in which entries can be made daily.
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…
Accounting Principles Board (APB): Senior technical committee of the AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) which issued pronouncements on accounting principles from 1959-1973. The APB was replaced by the FINANCIAL ACCOUNTING STANDARDS BOARD (FASB).
Accountants’ Report: Formal document that communicates an independent accountant’s: (1) expression of limited assurance on FINANCIAL STATEMENTS as a result of performing inquiry and analytic procedures (REVIEW REPORT); (2) results of procedures performed (AGREED-UPON PROCEDURES REPORT); (3) non-expression of opinion or any form of assurance on a presentation in the form of financial statements information that is the representation of management (COMPILATION REPORT); or (4) an opinion on an assertion made by management in accordance with the Statements on Standards for Attestation Engagements (ATTESTATION REPORT). An accountants’ report does not result from the performance of an AUDIT.
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…
Accountable Plan: Any reimbursement or other expense allowance arrangement of an employer that meets all of the following requirements (therefore excluding it from gross w-2 EARNED INCOME and tax): (1) it provides reimbursements advances or allowances including per diem and meals, to employees for any job related deductible business expense; (2) employees must be able to substantiate expenses covered in the plan; (3) employee must return any excess advances or payments.
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…
Accounting Change: Change in (1) an accounting principle; (2) an accounting estimate; or (3) the reporting entity that necessitates DISCLOSURE and explanation in published financial reports.
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…
Accelerated Depreciation: Method that records greater DEPRECIATION than STRAIGHT-LINE DEPRECIATION in the early years and less depreciation than straight-line in the later years of an ASSET’S HOLDING PERIOD.
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…
Abatement: Complete removal of an amount due, (usually referring to a tax ABATEMENT a penalty abatement or an INTEREST abatement within a governing agency).
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…
A Misstatement is Inconsequential: If a reasonable person would conclude after considering the possibility of further undetected misstatements that the misstatement either individually or when aggregated with other misstatements would clearly be immaterial to the FINANCIAL STATEMENTS. If a reasonable person could not reach such a conclusion regarding a particular misstatement, that misstatement is more than inconsequential.
អាចបកប្រែជា “ខ្មែរ ឬ អង់គ្លេស ” សម្រាប់ពាក្យបច្ចេកទេស “Accounting, Tax, Audit, Finance…” ត្រឹមត្រូវ 99.99% ចំពោះពាក្យបកប្រែខាងលើដោយអ្នកជំនាញឬឯកសារយោងពី? ACCA ,Tax Agent, MBA,PhD, GDT, NAA, NAC, KICPAA…