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Term Translation Entered by
"Exchange-Cleared" authorization/clearance granted by the stock exchange... Joyce A
(ACCA) Passee date; Associate date date of qualification; date of becoming associate of ACCA (Non-member)
A/pay assessed pay Taña Dalglish
acc dep Accumulated depreciation (Non-member)
BFD brought forward (Non-member)
bi-national share Two countries sharing the cost as in a joint venture (Non-member)
breakpoint clustering Signatures are useful only when the fraud is already a fact (Non-member)
cameralistic accounting The bookkeeping method used is single entry (Non-member)
carried forward / brought forward carried forward from, brought forward to Jack Doughty
center to periodically review approved product list with sales center will review the approved product list to see how it stacks up against sales figures (Non-member)
classes (support) groups (Non-member)
commit request that the order process be started in a definitive manner (Non-member)
control account Trade debtors' general ledger account (Non-member)
cover (in stamp-collecting context) special envelope for first day of issue of new stamp Jack Doughty
director in a foundation who is responsible to find money Director of Fundraising, Fundraising Director juvera
how to pronounce COGS? [kugz] lbone
inc in depn; inc in prov depn -> (accounting term) -> Depreciation, Prov -> (accounting term) -> Provisioning (Non-member)
International Financial Reporting Standards IFRS (not IFRSs) (Non-member)
kitchen-tabling do it informally, (not by the clock) juvera
linked to linked to an unquoted equity instrument (Non-member)
management costs All indirect costs incurred to carry out the business (Non-member)
Mr. master (Non-member)
on and as on that date and thereafter (Non-member)
Paid or Incurred? paid or incurred (i.e. paid and unpaid) = matching principle (Non-member)
past practice procedures as followed in the past (Non-member)
patrimony founding assets, initial capital Nick Lingris
positive/negative voucher (accounting system) Keep the positive/negative descriptions in translation (do not replace with debit/credit). (Non-member)
R&R Pay Recruitment & Retention pay (Non-member)
receivables accruals (see full explanation below) Ltemes
RECOGNITION - TO RECOGNIZE to incorporate items into the balance sheet or income statement (Non-member)
recognized rateably accounted for proportionately Adele Oliveri
RSG&A rsg&a (or RSG&A) = revenue, selling, general and administrative (expenses) Taña Dalglish
send back refuse to accept (Non-member)
sentence ... These limitations shall apply notwithstanding any failure of the essential purpose of any limited remedy. airmailrpl
Supplier Credit deferred (re)payment terms (Non-member)
test period probationary period (Non-member)
to be married up against to tally or correspond to Veronika McLaren
to commit to or enter into sg 1) to pledge / promise to do something or 2)to participate in something Jenni Lukac
to guarantee (someone's standing, qualifications) to vouch for cbolton
We will work out the fare... We will determine the fare... (Non-member)

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