The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

English Accounting Translation Glossary

English term English translation
"Exchange-Cleared" authorization/clearance granted by the stock exchange...
(ACCA) Passee date; Associate date date of qualification; date of becoming associate of ACCA
A/pay assessed pay
Entered by: Taña Dalglish
acc dep Accumulated depreciation
at nominal expense to at very small expense to / at very low cost to
Entered by: Charles Davis
BFD brought forward
bi-national share Two countries sharing the cost as in a joint venture
breakpoint clustering Signatures are useful only when the fraud is already a fact
cameralistic accounting The bookkeeping method used is single entry
carried forward / brought forward carried forward from, brought forward to
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
classes (support) groups
commit request that the order process be started in a definitive manner
control account Trade debtors' general ledger account
cover (in stamp-collecting context) special envelope for first day of issue of new stamp
credit note / invoice amendment Amended Invoice/Invoice Amendment
Entered by: Yvonne Gallagher
director in a foundation who is responsible to find money Director of Fundraising, Fundraising Director
GN generation / generating
Entered by: Tony M
how to pronounce COGS? [kugz]
ICP intercompany partnership
Entered by: B D Finch
inc in depn; inc in prov depn -> (accounting term) -> Depreciation, Prov -> (accounting term) -> Provisioning
International Financial Reporting Standards IFRS (not IFRSs)
kitchen-tabling do it informally, (not by the clock)
linked to linked to an unquoted equity instrument
management costs All indirect costs incurred to carry out the business
Mr. master
on and as on that date and thereafter
Paid or Incurred? paid or incurred (i.e. paid and unpaid) = matching principle
past practice procedures as followed in the past
patrimony founding assets, initial capital
Entered by: Nick Lingris
positive/negative voucher (accounting system) Keep the positive/negative descriptions in translation (do not replace with debit/credit).
R&R Pay Recruitment & Retention pay
receivables accruals (see full explanation below)
RECOGNITION - TO RECOGNIZE to incorporate items into the balance sheet or income statement
recognized rateably accounted for proportionately
Entered by: Adele Oliveri
RSG&A rsg&a (or RSG&A) = revenue, selling, general and administrative (expenses)
Entered by: Taña Dalglish
send back refuse to accept
sentence ... These limitations shall apply notwithstanding any failure of the essential purpose of any limited remedy.
Entered by: airmailrpl
Supplier Credit deferred (re)payment terms
test period probationary period
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