Category: Dictionary (Accounting, Tax, Auditing)

កក

👉ថ្នាក់ពាក្យជា កិរិយាសព្ទ
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា គុណនាម
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា កិរិយាវិសេសន៍
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា និបាត (ធ្នាក់)
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា សន្ធាន (ឈ្នាប់)
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា សព្ទនាម
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា ឧទានសព្ទ
មានន័យថា
ឧទាហរណ៍៖

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

ម្ចាក់

👉ថ្នាក់ពាក្យជា បរិវារសព្ទ
មានន័យថា ( ព. សា. ) មួយចាក់ ។ ពាក្យសាមញ្ញជាគ្រាមភាសា សម្រាប់និយាយផ្សំជាមួយនឹងពាក្យ ម្ចាន ( មួយចាន ) ថា : កុំឲ្យវាច្រើនពេក, ឲ្យតែត្រឹមតែម្ចាក់ម្ចានបានហើយ ។ និយាយផ្សំជាមួយនឹងពាក្យ ម្ចុប ( មួយចុប ) ថា : ខ្ញុំឥតដែលបានដើរទៅត្រង់ទីហ្នឹង ម្ចាក់ម្ចុបសោះទេ ។ ផ្សំជាមួយនឹងពាក្យ ម្ចូក ( មួយចូក ) ថា : ឲ្យអញខ្ចីអង្ករម្ចាក់ម្ចូកមក៍ហង ! ; គ្នាមកសុំទាន, គួរឲ្យអង្ករគ្នាម្ចាក់ម្ចូកទៅ ! ។ ផ្សំជាមួយនឹងពាក្យ ម្ចែស ( មួយចែស ) : វាថាខ្ញុំត្បកក្បាលវា, ខ្ញុំឥតដែលបានត្បកក្បាលវាម្ចាក់ម្ចែសពីអង្កាល់ទេ ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

មើមសាមសិប

👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា រុក្ខជាតិនេះ ធាតុជាស្មៅ ពេលខ្លះវារឡើងដើមឈើ មានបន្លាវែងៗ ក្រងុកចុះក្រោម ដុះក្នុងស្រុកខ្មែរ និងវៀតណាម គេនិយមដាំវាក្នុងប្រទេសអាស៊ីផ្នែកក្តៅ ដើម្បីទុកផ្សំថ្នាំសម្រាប់ព្យាបាលរោគរបេង ឈឺទងសួត ស្អកបំពង់ក ហើយថ្នាំនេះមានប្រសិទ្ធភាពដូចធ្វើអំពីឫស ដើមទំពាំងបារាំងដែរ

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

មីក្រូវិភាគកាំរស្មីអ៊ិចស្ទង់អេឡិចត្រុង

👉ថ្នាក់ពាក្យជា កិរិយាសព្ទ
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា គុណនាម
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា កិរិយាវិសេសន៍
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា និបាត (ធ្នាក់)
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា សន្ធាន (ឈ្នាប់)
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា សព្ទនាម
មានន័យថា
ឧទាហរណ៍៖

👉ថ្នាក់ពាក្យជា ឧទានសព្ទ
មានន័យថា
ឧទាហរណ៍៖

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

ព្រះយមកា

👉ថ្នាក់ពាក្យជា រាជសព្ទ
មានន័យថា ចង្កើះ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

swamp : A forested wetland, often occurring along a large river or on the shores of a large lake.

promontory : A raised mass of land that projects into a lowland or a body of water. Compare headland and cape.

protected area : Any clearly defined geographic space in which human occupation or the exploitation of resources is limited or forbidden through legal or other effective means because of the area’s recognized natural, ecological, cultural, or historical value.

globe : A true-to-scale map of the Earth that duplicates its round shape and correctly represents relative areas, sizes, and shapes of physical features, distances, and directions.

inertia : The resistance of any physical object to a change in its state of motion or rest, or the tendency of an object to resist any change in its motion.

Atomic mass unit : One-twelfth the mass of an atom of the isotope ¹²
₆C.

Short circuit: An unintentional contact between two points in an electric circuit that have a potential difference.

Inertia: The tendency of a body to maintain its state of rest or uniform motion unless acted upon by an external force.

Hellenic : Greek culture of the 11th century BCE to 323 BCE.

នីតិក្រម

?ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា លំដាប់នៃច្បាប់; ទម្រង់ការរបស់ច្បាប់ គឺរបៀបដែលចៅក្រមត្រូវធ្វើក្នុងការអង្កេតពិនិត្យសាកសួរពីបទល្មើសផ្សេងៗ ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

និយោជិតកុងស៊ុល

?ថ្នាក់ពាក្យជា គយ
មានន័យថា ជនណាដែលបម្រើការក្នុងកិច្ចការរដ្ឋបាល ឬបច្ចេកទេសនៃប៉ុស្តិ៍កុងស៊ុល។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

ធាតុ

?ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា ( សំ. បា. “សភាវៈឬធម្មជាតិទ្រទ្រង់ខ្លួនឯង,…” ) ដី, ទឹក, ភ្លើង, ខ្យល់, អាកាស : ធាតុដី, ធាតុទឹក ។ ល ។ អាការៈក្នុងខ្លួន ដូចយ៉ាង សក់ , ធ្មេញ, សាច់, ឈាម ជាដើម ក៏ហៅថា ធាតុ ។ មាស, ប្រាក់, ដែក ។ ល ។ ក៏ហៅថា ធាតុ ។ ឆ្អឹងរបស់បុគ្គលដែលគេគួរគោរព ក៏ហៅថា ធាតុ ឬហៅ អដ្ឋិធាតុ ។ មូលដើមរបស់តន្តិភាសា មានភាសាសំស្រ្កឹត, បាលីជាដើម ក៏ហៅថា ធាតុ, ដូចយ៉ាង ធរណី “ផែនដី” មកពី ធរ – ធាតុ “ទ្រទ្រង់” ; កម្ម “អំពើ” មកពី ករ – ធាតុ “ធ្វើ” ។ ល ។ ប្រើរៀងភ្ជាប់ពីខាងដើមសព្ទដទៃ អ.ថ. ធា-តុ ដូចជា ធាតុកថា (ធា-តុកៈថា) ន. ( សំ. បា. ) ឈ្មោះគម្ពីរព្រះអភិធម្មទី៣សម្តែងអំពីធាតុផ្សេងៗ ។ ធាតុចេតិយ ( –ចេតិយ៉ៈ ឬ –ចែដី ) ន. ( បា. ) ចេតិយដែលបញ្ចុះធាតុ, តាមសេចក្តីក្នុងគម្ពីរព្រះពុទ្ធសាសនា សំដៅចំពោះតែចេតិយដែលបញ្ចុះព្រះសារីរិកធាតុព្រះសព្វញ្ញុពុទ្ធ ឬដែលបញ្ចុះធាតុព្រះអរហន្ត; មានន័យផ្សេងទៀតថា ទោះបីចេតិយដែលបញ្ចុះព្រះពុទ្ធរូបបាក់បែកក៏ហៅថា ធាតុចេតិយ ដែរ ( ម. ព. ចេតិយ ផង ) ។ ធាតុនិធាន ន. (បា.) ការតម្កល់, ការបញ្ចុះធាតុ, បុណ្យបញ្ចុះធាតុ ។ ធាតុប្បច្ចវេក្ខណៈ ( ធាតុប-បុ័ច-ចៈវ៉េក-ខៈណៈ ) ន. ( បា. –ណ ) ការពិចារណានូវបច្ច័យ ៤ មានចីវរប្បច្ច័យជាដើម ឲ្យឃើញថាគ្រាន់តែជាធាតុ៤ ប៉ុណ្ណោះ : ធាតុប្បច្ចវេក្ខណៈ ជាករណីកិច្ចរបស់បព្វជិត (ព. ពុ. ) ។ ធាតុវិជ្ជា ឬ ធាតុវិទ្យា ន. ( បា. ធាតុ + វិជ្ជា; សំ. ធាតុ + វិទ្យា ) ចំណេះខាងការប្រកបឬផ្សំធាតុគ្រប់យ៉ាងឲ្យកើតបានជាអ្វីមួយឡើង ឬឲ្យប្រើការប្លែកៗបាន ។ ធាតុវិភាគ (–វិភាក) ន. (សំ. បា.) ការញែកឬរំលែកធាតុ ។ ធាតុអន្តរធាន ( –អន់-តៈរ៉ៈធានឬ–អន់-ដ–) ន. (បា. ) ការសាបសូន្យឬបាត់បង់នៃព្រះធាតុរបស់ព្រះសម្មាសម្ពុទ្ធ ។ មានសេចក្តីតំណាលថា កាលណាសាសនារបស់ព្រះពុទ្ធរោយរៀវបាត់សូន្យទៅ ដោយហេតុមនុស្សលោភលន់ អស់សេចក្តីគោរពហើយ, កាលនោះព្រះសារីរិកធាតុរបស់ព្រះអង្គ ទោះបីប្រតិស្ឋាននៅក្នុងទីណាក៏ដោយ សុទ្ធសឹងតែអណ្តែតត្រសែតឯងៗមកប្រជុំគ្នាទាំងអស់នៅត្រង់ពោធិព្រឹក្ស គឺកន្លែងដែលព្រះអង្គត្រាស់ដឹងជាដំបូង ហើយតេជោធាតុបណ្តាលឡើងឯងឆេះប្រល័យព្រះសារីរិកធាតុទាំងអស់នោះ សុសសោះសូន្យអស់ទៅ ឥតមានសេសសល់ឡើយ, ត្រង់នេះឯងហើយហៅថា ធាតុអន្តរធាន; ហៅម្យ៉ាងទៀតថា ធាតុបរិនិព្វាន ក៏បាន ( តាមមនោរថបូរណីអដ្ឋកថា ) ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

ធម្មសភា

?ថ្នាក់ពាក្យជា នាមសព្ទ
មានន័យថា ( បា. ; សំ. ធម៌សភា ) សាលាសម្រាប់ប្រជុំប្រឹក្សាអំពីធម៌។ សាលាយុត្តិធម៌; សាលាជំនុំក្តី ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

Semiconductor : An electrically conductive solid whose degree of conductivity lies somewhere between that of a conductor and that of an insulator.

Radical : Also free radical.

Any atom, molecule, or ion that has at least one unpaired valence electron. With few exceptions, such unpaired electrons make radicals highly chemically reactive, and therefore organic radicals are usually short-lived.

Polyatomic : Composed of two or more atoms, of the same or different elements. Contrast monatomic and diatomic.

ទ្រុបៗ

?ថ្នាក់ពាក្យជា ឧទានសព្ទ
មានន័យថា សូរឮដោយដើរជាន់លើអ្វីៗឬទះ, គោះអ្វីៗដែលផុស, ដែលទន់មិនហាប់, មិនណែន ។

ដកស្រង់ពីវចនានុក្រមសម្ដេចព្រះសង្ឃរាជ ជួន ណាត

Place value: positional notation for numbers, allowing the use of the same symbols for different orders of magnitude, e.g. the “one’s place”, “ten’s place”, “hundred’s place”, etc

Inductive reasoning or logic: a type of reasoning that involves moving from a set of specific facts to a general conclusion, indicating some degree of support for the conclusion without actually ensuring its truth

Shale : A fine-grained, clastic sedimentary rock composed of mud that is a mix of flakes of clay minerals and tiny fragments (silt-sized particles) of other minerals, especially quartz and calcite.

Quaternary : The most recent of the three periods of the Cenozoic Era in the standard geologic time scale. It follows the Neogene Period, spanning 2.588 ± 0.005 million years ago to the present.

Molasse : A partly marine, partly continental or deltaic sedimentary facies consisting of a very thick sequence of soft ungraded cross-bedded fossiliferous conglomerates, sandstones, shales, and marls.

Ga : A non-standard but widely used abbreviation for one billion (1,000,000,000) years, using the metric prefix G (for “Giga”) to indicate a quantity of one billion. When not otherwise qualified, it usually indicates 1,000,000,000 years Before Present (or 1,000,000,000 years ago).

Dolerite : 1.  A basic igneous rock of medium grain size, occurring as minor intrusions or in the central parts of thick lava flows.2.  A dark-coloured, basic, igneous rock, composed essentially of pyroxene and a triclinic feldspar with magnetic iron. Considered by some authors to be equivalent to a coarse-grained basalt.3.  A dark, crystalline, igneous rock, chiefly pyroxene with labradorite.4.  Coarse-grained basalt.5.  Diabase.6.  Any dark igneous rock composed chiefly of silicates of iron and magnesium with some feldspar.

Aragonite sea : Contains aragonite and high-magnesium calcite as the primary inorganic carbonate precipitates.

Porosity: The ratio between openings (voids, pores) in rocks or soil to the total volume. It is a measure of the ability of soil/rock material to store water. The more openings, the more water that may be stored, and the more porous the soil/rock is.

Environment: Includes the air, water and land, and the relationship that exists between them and all living things, including plants, man and other animals.

Bedrock: The consolidated rock that underlies the soil; it can be permeable or non-permeable.

Arizona Department of Health Services (ADHS): Promotes and protects the health of Arizona’s children and adults. Its mission is to set the standard for personal and community health through direct care, science, public policy, and leadership. ADEQ determines, through sampling, the quantity of contaminants and ADHS determines health effects of the contaminants.

Air Quality Standards: The level of pollutants prescribed by regulations that are not to be exceeded during a given time in a defined area.

Pretrial conference : A meeting of the judge and lawyers to plan the trial, to discuss which matters should be presented to the jury, to review proposed evidence and witnesses, and to set a trial schedule. Typically, the judge and the parties also discuss the possibility of settlement of the case.

Zero-Coupon Convertible Security:​ ZERO-COUPON BOND convertible into the COMMON STOCKof the issuing COMPANY when the stock reaches a predetermined price.

Zero-Coupon Bond:​ BOND on which the holder receives only one payment at maturity which includes both PRINCIPAL and INTERESTfrom issuance to maturity.

Yield to Call:​ YIELD on a BOND assuming the bond will be redeemed by the ISSUER at the first call date specified in the INDENTURE agreement.

Yield Curve:​ Graph showing the TERM structure of interest rates by plotting the yields of all bonds of the same quality with maturities ranging from the shortest to the longest available.

Yield:​ Return on an INVESTMENT an investor receives from DIVIDENDS or INTEREST expressed as a percentage of the cost of the SECURITY.

Wrap-Around Mortgage:​ Second MORTGAGE which conveniently expands the total amount of borrowing by the mortgagor without disturbing the original mortgage.

Worksheet:​ A type of working paper used as a preliminary step in the preparation of FINANCIAL STATEMENTS.

Working Papers:​ (1) Records kept by the AUDITOR of the procedures applied, the tests performed, the information obtained, and the pertinent conclusions reached in the course of the AUDIT. (2) Any records developed by a CERTIFIED PUBLIC ACCOUNTANT (CPA) during an audit.

Working Interest:​ Direct participation with UNLIMITED LIABILITY, as distinguished from passive LIMITED PARTNERSHIP shares.

Work in Progress:​ INVENTORY account consisting of partially completed goods awaiting completion and transfer to finished inventory.

Without Recourse:​ Obligated to bear losses from uncollectible accounts.

Withholding Allowance:​ Each taxpayer is allowed to claim a withholding allowance, which exempts a certain amount of wages from being subject to WITHHOLDING. The allowance is designed to prevent too much taxes being withheld from a taxpayers wages and a person can compute this by completing form W-4 and submitting it to their employer.

Withholding:​ Amount withheld or deducted from employee salaries by the employer and paid by the employer, for the employee, to the proper authority.

With Recourse:​ Able to collect losses on uncollectible accounts from the seller.

Wholesaler:​ Middleman or distributor who sells mainly to retailers, jobbers, other merchants, and industrial, commercial, and institutional users as distinguished from consumers.

Wholesale:​ The sale of goods in large quantities, especially to a person or COMPANY that plans to sell them at retail.

Weighted-Average-Cost Method:​ An AVERAGE-COST METHOD procedure for determining the cost of ENDING INVENTORY under the PERIODIC INVENTORY SYSTEM

Wash Sale:​ A wash sale occurs if stock or securities are sold at a LOSS and the seller acquires substantially identical stock or SECURITIES 30 days before or after the sale. Stock or securities for this purpose includes contracts or operations to acquire or sell stock or securities. Losses incurred in a wash sale cannot be deducted. It does not matter if the total 60 day period begins in one tax year and ends in another. However, the disallowed loss is not permanently lost. Instead, the basis in the newly acquired stock or securities is the same basis as of the stock or securities sold, adjusted by the difference in price of the stock or securities.

Warrant:​ Option to purchase additional SECURITIES from the issuer.

Walkthroughs:​ The most effective means for an AUDITOR to confirm his understanding how internal control over financial reporting is designed and operates to evaluate and test its effectiveness. It includes making inquiries of and observing the personnel who actually perform the controls; reviewing documents that are used in, and that result from, the application of the controls; and comparing supporting documentation to the accounting records. In a walkthrough, the auditor traces a transaction from origination through the company’s information systems to the point where it is reflected in the company’s financial reports. Walkthroughs provide the auditor with evidence to:

1. Confirm the auditor’s understanding of the process flow of transactions.
2. Confirm the auditor’s understanding of the design of controls identified for all five components of internal control over financial reporting, including those related to the prevention or detection of fraud.
3. Confirm that the auditor’s understanding of the process is complete by determining whether all points in the process at which misstatements related to each relevant financial statement assertion that could occur have been identified.
4. Evaluate the effectiveness of the design of controls.
5. Confirm whether controls have been placed in operation.

Wage:​ Payment for services of employees at an hourly rate.

Volume:​ Total number of stock shares, bonds, or COMMODITIES futures contracts traded in a particular period.

Volatility:​ Characteristic of a SECURITY, commodity, or MARKET to rise or fall sharply in price within a SHORT-TERM period.

Volatile:​ Tending to rapid and extreme fluctuations.

Voidable:​ CONTRACT that can be annulled by either party after it is signed because FRAUD, incompetence, or another illegality exists or because a right of rescission applies.

Vesting:​ Point at which certain benefits available to an employee are no longer contingent on the employee continuing to work for the employer.

vVertical Analysis:​ A technique for analyzing FINANCIAL STATEMENTS that uses percentages to show the relationships of each stated item to the total, which is 100 percent of the figure in a single statement.

Venture Capital:​ Venture Capital

Vendor:​ Supplier of goods or services of a commercial nature; may be a manufacturer, importer, or wholesale distributor.

Variance:​ Deviation or difference between an estimated value and the actual value.

Variable Rate Loan:​ Loan whose interest rate changes over its life in relation to the level of an index.

Variable Manufacturing Costs:​ Costs that increase or decrease in direct proportion to the number of units produced.

Variable Costs:​ Total costs that change in direct proportion to changes in productive output or any other measure of volume.

Variable Annuity:​ Life insurance ANNUITY CONTRACT whose VALUE fluctuates with that of an underlying securities PORTFOLIO or other INDEXof performance.

Value-Added Tax (VAT):​ Consumption TAX levied on the VALUE added to a product at each stage of its manufacturing cycle as well as at the time of purchase by the ultimate consumer

Value:​ How much money something is worth.

Valuation Allowance:​ Method of lowering or raising an object’s CURRENT VALUE by adjusting its acquisition cost to reflect its market value by use of a CONTRA ACCOUNT.

Valuation:​ The process of determining the PRESENT VALUE of a BOND based on the current MARKET INTEREST RATE.

Use of Professional Skepticism when Evaluating the Results of Testing:​ The AUDITOR must conduct the audit of internal control over financial reporting and the audit of the financial statements with professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of audit evidence.

Unsecured Bond:​ A BOND issued on the general CREDIT of a COMPANY.

Unrestricted Funds:​ Resources of a not-for-profit entity that have no restrictions as to use or purpose.

Unrealized Profit (or Loss):​ PROFIT or LOSS that has not become actual.

Unrealized Loss or Gain on Long-Term Investments:​ A BALANCE sheet ACCOUNT for entering increases or decreases in the value of long-term investments.

Unlimited Liability:​ The responsibility of all the partners in a COMPANY for its DEBT.

Unit:​ Any division of quantity accepted as a standard of measurement or of exchange.

Unissued Stock:​ Shares of a corporation’s stock authorized in its charter but not issued.

Uniform Capitalization Rules:​ These are a set of rules intended to be a single comprehensive set of rules to govern the capitalization, or inclusion in INVENTORY of direct and indirect cost of producing, acquiring and holding property. Under the rules, taxpayers are required to capitalize the direct costs and an allocable portion of the indirect costs attributable to real and tangible personal property produced or acquired for resale. The obvious effect of the uniform capitalization rules is that taxpayers may not take current deductions for these costs but instead must be recovered through DEPRECIATION or AMORTIZATION.

Uniform Accountancy Act (UAA):​ The proposal for a new regulatory framework for the public accounting profession which was developed jointly by the AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) and the NATIONAL ASSOCIATION of STATE BOARDS of ACCOUNTANCY (NASBA). The new framework is intended to enhance interstate reciprocity and practice across state lines by CPAs, meet the future needs of the profession, respond to the marketplace and protect the public that the profession serves.

Unequal Cash Flows:​ Cash flow from an ASSET that may vary from one year to the next.

Unearned Discount:​ ACCOUNT on the books of a lending institution recognizing INTEREST deducted in advance and which will be taken into INCOME as earned over the life of the LOAN.

Underwrite:​ To assume the RISK of buying a new ISSUE of securities from the issuing CORPORATION or government entity and reselling them to the public, either directly or through dealers.

Undervalued:​ SECURITY selling below its LIQUIDATION value or the MARKET VALUE analysts believe it deserves.

Underlying Security:​ SECURITY that must be delivered if a put OPTIONS or call option contract is exercised.

More about Underlying Debt:​ MUNICIPAL BOND term referring to the debt of government entities within the jurisdiction of larger government entities and for which the larger entity has partial CREDIT responsibility.

Unaudited Financial Statements:​ FINANCIAL STATEMENTS which have not undergone a detailed AUDIT examination by an independent CERTIFIED PUBLIC ACCOUNTANT (CPA).

Unamortized Premiums on Investments:​ Unexpensed portion of the amount by which the price paid for a SECURITY exceeded its PAR VALUE.

Unamortized Bond Discount:​ Difference between the FACE VALUE of a BOND and the proceeds received from the sale of the bond by the issuing COMPANY, less whatever portion has been amortized, that is, written off to EXPENSE as recorded periodically on the PROFIT and LOSS statement.

Troubled Debt Restructuring:​ Agreement between DEBTOR and CREDITOR which amends the terms of a DEBT that has little chance of being paid in accordance with its contractual terms. The agreement may involve the transfer of ASSETS in full or partial satisfaction of the debt.