Professional Documents
Culture Documents
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www.kumarsbook.com
Email: info@kumarsbook.com
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physical exams
test statistic
high-value test
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audit test, audit trail
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compliance testing
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walk-through test
in-depth testing
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performance test
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objective test
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pre-test
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overall reasonableness test
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auditing latest
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arbitrage
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trade liberalization
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benefit test
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conciliation
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test of controls
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variable test
disclose
beginning of year (B.O.Y)
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prospectus
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personnel training
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federation of manufacturers
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code of ethics
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trade union
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clearing union
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tariff union o jBdUA ,AoU jBdUA
customs union
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association of south East Asian
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lease option agreement
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net lease
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conditional probability
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capital components
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probability of bankruptey
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power of sale
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put option
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financial authority
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index option
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defalcation
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yield gap, yield spread
predicted difference
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circularization of debtors
positive circularization
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letter of awareness
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contribution department
professional ethics
ethics
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business ethics
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administration, admitted (adm.),
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international
office, department
economic
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cooperation administration
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audit literature
unasserted claims
pension office
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claim of insurance
horizontal
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controller department
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forward combination
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banks mergers
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backward integration
forward integration
amalgamation, combination
congeneric merger
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hostile merger
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horizontal integration A cw nj BjA
friendly merge
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downstairs merger
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delivery of benefits
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throwaway offer
misstatement
presentation
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parenthetical information
false representation
unappropriated lands
public lands
communication
bequest
inheritance
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overstate, overstatement
true and fair
undervalued currency
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sell off
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cheapness
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foreign exchange cover
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present, render
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foreign currency
future value
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presentation of invoice
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premium value
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guaranteed residual value
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face value of bond
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monetary value
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original value
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predictive value MyQ nj RBA xpnA
quoted market value nApBM k{ A xpnA
value added
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commercial value
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estimated value
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balance sheet value
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break up value
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value as security
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assigned value
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approximate value
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conversion value
imputed value
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initial value
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annual value
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capital value
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investment value
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discounted value
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carrying amount or value k{SLY xpnA
current value (current cost; nB] xpnA
current proceeds, current exit value;
objective value
resale value
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net (value-worth)
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expected exit value
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capital net worth
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value of asset
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value in use
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scarcity value
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valued
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current cost-constant dollar (CC-CD)
current input prices
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probate value
valuation
bond valuation
job evaluation
direct valuation
break-up value
soft currency
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value
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pure security price
trade-in-value
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expected
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local currency
hard currency
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tax assessor
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independent valuer
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valuation, evaluation, appraise,
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assessment
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monitoring value
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value-relative
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preliminary evaluation
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overvalue (overvaluation)
actuarial valuation
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actual cash value (ACV)
disposal value
net worth
appraisal
historical costs
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valuation of goodwill
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loss assessment
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consignment shiperments
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accounts appraisal
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performance appraisal,
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performance evaluation
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portfolio performance evaluation
indirect valuation
remitter
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array figures
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random figures
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accounting figures
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raw data
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historical data
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valuation of goods
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evaluate the goods
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highlights
holistic evaluation
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devaluation
financial appraisal
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surrender a debt
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burn
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forwarded
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after date
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revaluation
risk assessment
discount lost
management appraisal
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valuation of by-product at separation point
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value-added standard
for account of
accounting standard
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standard of auditing
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standardized
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industry standard
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performance standard
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general standard
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attainable standard MBTwj MB
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standardize
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reporting standard
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standard of reporting
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full work related disability
temporary disablement
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abandonment
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expected standard
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wage rate standard
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field work standards
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disrupt
trust instrument
inventory olosolescence
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examination standards
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SU BwBwA
article of incorporation
So{ BtBwA
Bw So{ BwBwA
wnoM BjnAkBTwA
nAkMBve AM BjnAkBTwA
(IAS)
BSo{ ,BwBwA
woMBve AM BjnAkBTwA
(ISA)
articles of partnership
22
J jBTwA
oQ BjnAkBTwA
oQ BjnAkBTwA
RBA rU sUAoTwA
information technology strategy
Aoe BjnAkBTwA
professional standards
AM nAkMBve BjnAkBTwA
international accounting standards
(IAS)
Tj nAkMBve BjnAkBTwA
governmental accounting standards
(GAS)
]A sUAoTwA
confrontation strategy
TiAjoQ B A jAjoTwA
woMBve BjnAkBTwA
SiAjoQpBM ,jAjoTwA
paying back
kB jAjoTwA ,TB}~hU ]jM jAjoTwA
(Tj) kz o~ nBLTA
appropriation refund
standards of performance
return of guarantee
BTB jAjoTwA
tax rebate
RBB jAjoTwA
resignation
BTwA
request for quotation
BM TwA
price enquiry
jo BM TwA
put to the seller
xo nBTiA pA jBTwA
B] ]jM pA jBTwA
nAkMBve RB BjnAkBTwA
nB M eo nj kBM An BjnAkBTwA)
statement of standard accounting
/(joM
master-budget utilization
oj nAqnB pA jBTwA
BpBw oM B ]nBi Bk jBTwA
k{ MyQ k jBTwA
J jBTwA
practice (SSAP)
joMnB . BjnAkBTwA
practical standards
B o{nAq BjnAkBTwA
financial reporting standard (FRS)
woMBve BjnAkBTwA
national auditing standards
A
Bv
AM A qnA ,jzB BAnAj
TwA
A
ow (B
A) TwA
amortization of goodwill
Bw pA zhM TwA
fractional year depreciation
23
, e ,SwnjB jBTwA
Ao]A nAoTwA
borrowing
AoTwA
information induction
RBA AoTwA
autonomy
jApC ,TwA
BpBw BB] Bd pA TwA
independence of position
backlog depreciation
k{ n JBve M TwA
depreciation taken into account
units of output
method of depreciation
vA v
xn M TwA
annuity method of depreciation
q kB xn M TwA
declining-balance method of
depreciation
equipment depreciation
RAq\U TwA
accelerated depreciation kB~U TwA
linear depreciation
i TwA
SMBY AnAj TwA
fixed asset depreciation
En TwA
oB TwA
independence-in-appearance
independence
nB]A TwA
T{BLA TwA , TwA
properity depreciation
AA TwA
accumulated depreciationT{BLA TwA
expired utility
(aggregate depreciation)
aggregate deoreciation,
amortization
accumulated depreciation
T{BLA TwA
24
RkBU jBwA
amortization on bonds
ordinary depreciation
UnB\U jBwA
k{
U jBwA
BM k{
U jBwA
RAoM ,Tw ,nCkU jBwA
fraudulent document
LU jBwA
legal documents
(B
)
e jBwA
shipping document
e jBwA
Aqi jBwA
promissory note
discount
o TwA
MBzo BAnAj o TwA
composite depreciation
depreciation
B
q kB TwA
L MB TwA
yBwo pA {B TwA
extraordinary depreciation
notes receivable
o pA K BTwA
RkkM TBnj jBwA
Aow jBwA
k{ jBwA ,k{Siw jBwA
defaulted notes
extendable notes
jB TwA
L
oTo TwA
commercial documents
floats
o
AnA o TwA
bonds premium amortization, premium
kkU MB
jBwA
false papers
(B
o) JlB jBwA
bond anticipation notes
RkBU jBwA
e BwA
hU wA
tBwA
password
nL ,qn wA
notes, documents (BTw ,BwBwA) jBwA
original documents A jBwA ,A jBwA
installment notes
Bv
A jBwA
bills documents
UAoM jBwA
interest bearing note
nAjoM jBwA
notes payable, bills payable, TiAjoQ jBwA
documents payable
A
25
jBT A
pA BLT{A
A
wrongdoing
o Bi ,o nj BLT{A
oT jBwA
oT jBwA
sundry bills for collection (S.B.C)
stale documents
T{m Rk jBwA
(k{ ) k{ SwAiA jBwA
dishonored notes
Y jBwA
receivable bills
jBwA
stores records
nBLA nAk jBwA
contract documents
BQ nAk jBwA
k{ kML nAk jBwA
sampling error
classified records
inherent error
confidential records
UAl BLT{A
arithmetical error
Bn BLT{A
UBLwBd Bn BLT{A
subnormal error
unintentional mistake
ko BLT{A
upward error
yeB BLT{A
correctable error
cd~U MB
BLT{A
negotiatble error
S{m MB
BLT{A
AoL] BLT{A ,MBT BLT{A
errors, mistakes
off-setting error
E and OE (E&OE)
mathematical error
sensible error
tvd BLT{A
compliance error
SBn M Mo BLT{A
misquote
jo BLT{A
visible error
BLT{A
B nB BLT{A
A RBBLT{A
errors of principle, principle errors
,k Xi An ok UBBLT{A
RBBLT{A
compensating error
MBT
SwA SzoM MB
o j pA BLT{A
error & omissions excepted
wBwA BLT{A
fundamental error, substantive error
SLY nj A BLT{A
errors of principle in entry
26
BM nj
L B nj RBeA
final adjustments
B RBeA
RBBLT{A bA
budget amendment
]jM bA
BLT{A (cd~U) bA
time sharing
employment
correction of errors
alterationamendment, correction,
prudence concept
BTeA A
(jBwA ,BLT{A ,oUBj) bA
cd~U ,(jBwA ,BLT{A ,oUBj) bA
rectification
rectification note
L
nj RkU ,L
RAw bA
prior period adjustment
B AoT{A
community of interest, fusion
fusion
B AoT{A
(AkhTwA) BT{A
employment of labor
nB M BT{A
employment of capital
Bow BT{A
full employment
B BT{A
interested third parties l WBY |Bh{A
RAoM nj l |Bh{A
parties to bill
unaffiliated parties
reclamation
TvMAo |Bh{A
persons authorized
pB\ |Bh{A
vo S] pB\ |Bh{A
amend
related parties
disclosure
file integrity
eA RBAk
A ,KbA
jAj oU ,jo o kk\U ,jo bA
principle of disclosure
full disclosure principle
materiality principle
(Be) BzA A
B BzA A
SA A
TvMA |Bh{A
q MAU |Bi B{A
nAkMBve RBeA
nAkMBve RBeA
accounting terminology
audit terms
woMBve RBeA
vw Sz AoM SwA eA
/Sn nB M B] nqM woMBve
big eight
principal
A
uncertainty principle
BMA A
UBLwBd nj lBhUA A
o Bq MB A ,MBU A
nj B BkCnj BM nj
time-period principle
matching principle
A
27
nAkMBve Sok A
A
nBTn C A
ethical principles, ethics
iA A
nAkMBve wBwA A
kU A
accrual concept
kU A
(
A k{BU BM) Bq U A
costing principle
B MB U A
banking principles
S~h{ pA
e S~h{ U A
business entity concept
e
BB pA nB\U keA U A
nAkBM A
nAkMBve k{TomQ A
principles (GAAP)
woMBve k{ TomQ A
separate-entity concept
nAkMBve A
,nAkMBve BAU ,nAkMBve A
nAkMBve B ,nAkMBve BBX
monetary principle
capital preservation
accounting principles
concepts
oj nAkMBve A
principles of double entry accounting
B n RBLY A
principle of consistency
Bow e A
period concept
Bp nj A
nBLeB RBA jM Bod nAjpAn A
confidentiality principle
k{ BU S
nAkMBve A
principles of cost accounting
A]jM oT A
budgetary control principle
Q
A LwBd A
monetary measurement convention
accounting concepts
auditing principles,
woMBve A
principle of conservation
principles of auditing
BXTwA BQ oM Sok A
BnAmBow A
essentials of investments
pervasive principles
oAo A
nAkMBve AkT A
nAkMBve A
accounting postulate principle
Bow S{Ak A
capital maintenance concept
BjAj oM qoT A
input-oriented principles
BkBTw oM qoT A
output-oriented principles
original
constraining principles
primary
unanimity principle
kjkd A
nAkMBve Sok A
UBk ,k ,A ,A
o Rke A ,kB AnC B A
28
L
MB
cd RBA
excess stock
j] B A
]jM ov B A
RB BA
additions
RBB A
j] MBpnA B A
overvaluation of stock
overloading
B A
overage and shortage nBLA ov B A
BBM BQBBQ BA
banks clearance house
onBM B A
overestimate
jo jnCoM B A
overdraft, overdue account S{AjoM B A
BM (JBve pA) S{AjoM B A
economic data
jB~T
A RBA
q \ KveoM RBA
overdraw
jo S{AjoM B A
(BM) pB\ S{AjoMB A
full-cost data
monetary data
Q RBA
k{ MyQ RBA
SwQ RBA
dU RBA
k{ nC] RBA
B oT S] RBA
forecast data
associated with
analytical data
aggregate data
allowable overdraft
nBMow Bq }~hU B A
overallocated indirect (overhead) costs
Jm] B A
over absorption (overall feasibility)
overhead absorb
Jm] B A
SMBY nBMow Jm] B A
(jBp) \e RBA
k{ Jm] B A
over absorbed, over applied
]oi RBA
~i .Bod .iAj RBA
inside information
nBMow Bq Jm] B A
overabsorbed indirect (overhead) costs
incremental allawance
salary increase
plat-amount increase
xpAjoQ Be nj RBA
processing information
excess
updated data
kCpn RBA
verbal information
B{ RBA
verbal evidence
B{ kA{ RBA
L
MB
cd RBA
competent information
pB\ jke B A
e B A
e B A
onB nB B A
unauthorized overtime pB\o nB B A
primage
Tz AkiB xAjBQ ,Ao B A
A
29
o BnBA
A
communique
(o B)
o RBA
wn A ,nAjA A
advice of dispatch
B BwnA A
advice of payment
SiAjoQ A
Tz BM B e A
soft data
sufficient information
kwn ,jn A
S pA BA
insure, ensure
jo
U ,jAj BA
assure
k{ ,jAj BA
assurance
M ,BA ,jBA
audit assurance
woMBve jBA
(Lv) jkd BA
quality assurance
(o B)
o RBA
transaction data
SB RBA
(woMBve MB
) kwn MB
RBA
verifiable data
B RBA
quantitative information
RBA
quality information
RBA
financial information
B RBA
tax data
UBB RBA
jnCoM B RBA
prospective financial information
B B RBA
non-homogenous financial data
authorized data
information
B C ,BS A pA A\ ,RBA
negative assurance
Bod RBA
A i nBA
jo nBzBQ ,jo BM ,T{Aj nBA
critical observation
jBTA k nBA
(o M) B jo nBA
confidential information
useful information
unauthentic statements
assert
declarant
kBM ,knBA
letter of declaration
BnBA
B
(nBiA) BnBA
Mo RBA
k RBA
comparative data
AvB RBA
privileged information
pBT RBA
S
M SLv tBve kzozT RBA
legal notification
manifest
o BnBA
customs entry, bill of Entry
j] RBA
RBA
incomplete data
}
B RBA
asymmetrical information nBTB RBA
Bq kU
A RBA
material information
() A RBA
30
T B}~hU J~ RAnBLTA
RB
oM TL o nBA
judgemental opinion
UBB BnBA
tax return = tax declaration
adverse opinion
(B ) jn BnBA
sharing responsibility
oTz o nBA
oz o nBA
toMBve oz onBA
pnA BnBA
(jn) Tz BnBLA BnBA
freight declaration
piecemeal opinion
}
B onBA
toMBve M Aok ,Sok kFU ,nBA
management representation k AnA
BM ,Se K
,L{ BA ,nj nBA
misrepresentation
JlB
ZnBi AoM jBwA RAnBLTA
bank declaration
passavant declaration
(o)nBM BnBA
BM BnBA
o AM BnBA
UAnjB BnBA
nL BnBA
Tz BnBA
B BnBA
customs declarations
o BnBA
income tax return
UBB BnBA
declaration of origin
EkL BnBA
cargo declaration
(nBM) d BnBA
B keA BnBA
single goods declaration
Tz jn BnBA
main credits
import declaration
A RAnBLTA
RkkM RAnBLTA
UB ]jM RAnBLTA
BnBA
jn BnBA
Zoi B jn BnBA
informal opinion
determine
audit opinion
BBC o nBA
jo U ,o nBA
toMBve onBA
Tv toMBve o nBA
A
31
RkBU nBLTA
A
pB jn A nBLTA
BT]A nBLTA
social credit
BT]A nBLTA
jBwA nBLTA
uU nj BM nBLTA
non-revolving bank facility
kzhM nBLTA
BTiAjoQ AoM nBLTA
buyers credit
koi nBLTA
SMBY w AnAj nBLTA
floating credit nB] nBLTA ,Bo] nj nBLTA
sight credit
nAkj nBLTA
construct validity
nBTiBw nBLTA
capital credit
ABow nBLTA
working capital fund xjo nj Bow nBLTA
accreditation
\wnBLTA
personal credit
~h{ nBLTA
credit account
(B) Ro{ ,nBLTA
export credit
UAnjB nBLTA
validity, credit
Twnj ,Sd ,nBLTA
bail credit
BTB nBLTA
public credit
nBLTA
callable credit
LBAk nBLTA
fictitious credit
jBTwA MB
o nBLTA
credit available
jBTwA MB
nBLTA
assignable credit
nAmA MB
nBLTA
Sd
oM
wn
]Ao
A
,B
nBLTA
valuation in exchange
jBwA
short credit
RkBU nBLTA
fixed-sum credit
S
jBwA nBLTA
provisional letter of credit
T{BLA nBLTA
32
call
UBB nBLTA
tax credit
nAkj ,koipBM A
declaration of interest
oM A
A , A ,k~U ,A
UBB nBLTA
(kM Bnj M) BTA UBB nBLTA
acknowledgement, notification,
counter credit
MBT nBLTA
(RkB) RkAwT nBLTA
statement
j qnA AU A
declaration of solvency
Tv{n e A
ATd nBLTA
xjo nj nBLTA ,Ak nBLTA
declaration of dividend
time credit
vU jw A
receiving order
Tv{n A
acknowledgement of receipt, A
letter of acknowledgment
A
acknowledge of check
a A
acknowledge of goods
B A
advice of fate
S A
due bill TiAjoQ RAoM ,SB BTA A
debit memo, debit
nBkM A
nAjRk nBLTA
uAp ,nAjRk nBLTA
k{o~ nBLTA
expended appropriation (fund)
B kwn (oM) A
A
B Zoi A
xo A
brokers sold note
j xo A
brokers advice
AnAqnB A
bill of sight
(nAkj) S
A
recovery advice
A
practice notices
Ao]A A
debit advice (memorandum) nBkM A
credit advice
nBBTvM A
sale credit note
nBBTvM A
out ward manifest
Zoi A
clearing outwards
Tz Zoi A
deposit slip
joPw SiAjoQ (y) A
nBM SvB ,znBM Ao A
offering circular
freight manifest
UoBv BnBLTA
k nBLTA
letter of protest
B AoTA
black leg
{JB~TA
full reliance
B jBTA
partial reliance
Lv jBTA
self checking number
BpCji jAkA
(oUBj B BMBve nj) MBz jAkA
cash credit
corresponding figures
oTz ok S B
A
interlocking directorate
vested
,k{BA
RAnBLTA BA
loan on deposit
joPw Y M A BA
advice of delivery
e (A) A
declaration
nBA ,A ,A
AnA kB
BM SiAjoQ A ,koipBM A
callable security
k{ vomQ nAjBM
granting of credits
A
33
jB~T
A
A
S
nBA ,S
A
rally
S
yAqA
additional mark up
xo S
yAqA
q yB ,AnB yAqA
sight manifest
overall efficiency
highballing
Bw S
~ yAqA
jqA
B o{nAq nj BzA
top up
S
nBA ,S
A
receipt statement
kwn ,jn A
w xo koi BS
A
AnBkM LU BA
Aoe SL Ao BA
voluntary disclosure
nBTiA (o)BzA
RBA BzA
disclosure of qB] BM RBA BzA
significant influence
disclosure
M BzA
disclosure of facts
Be BzA
BzA ,nAkMBve Bz i BzA
nAkMBve Bn
disclosure of accounting policies
B Bn BzA
SA
xpnA SA
opening books oUBj bBTTA ,BJBve bBTTA
opening entry eBTTA SLY ,BMBve bBTTA
members of the household
nABi jAoA
corprorate insiders
So{ iAj jAoA
connected persons
ok M TvMA jAoA
profit cannibalism ApnA hU nj AoA
original markups xo S
A yAqA
upside potential
BM yAqA
tariff escalation
oU yAqA
M e yAqA
loss of value (or fall in value)
contribution increase
adequate disclosure
increase of premium
B BzA
(B ) B BzA
B
BzA
TvMA |Bh{A RB BzA
jBp l BA
BTiBw pA o BA
M e yAqA
pay raise, increase in salary e yAqA
accretion
xpnA k{n ,AnAj yAqA
increase in asset
AnAj nj yAqA
xjo nj Bow nj yAqA
proper disclosure
rise in price
KwB BzA
specific disclosure
|Bi jnA BzA
general disclosure
jnA BzA
inadequate disclosure
}
B BzA
planning horizon
qnBoM A
omicile, residence (nAjA BTB
A) BTB
A
legal domicile
B
BTB
A
economic, economy
jB~T
A
increase of capital
S
nj yAqA
Bow yAqA
Bow yAqA
ow yAqA
price index increase S
}iB{ yAqA
currency appreciation koi Rnk
yAqA
34
k{ BU BM kXi
A
action at law
jApC jB~T
A
B
Ak
A
administrative action
Sok Ak
A
incompatible functions
SvB{B Ak
A
bed and PEP
MBz Ak
A
installment receivable
TBnj Bv
A
yearly installments
Bw Bv
A
jq kwnow Bv
A
free ceonomy
Aj no
,oAAjB Bv
A
perpetuity
RBT B oT Bv
A
(hybird) variable annuity
BXTwA
A
exceptional items, unusual items
occured items
k{ jB\A
A
debit items
kM
A
estimated items
jnCoM
A
immaterial items
SAM
A
foreign monetary items ]nBi Q
A
misstated items
k{odU
A
TBdU .kz~dU
A
unearned items
jApC jB~T
A
free market economy
jApC nApBM jB~T
A
mature economy
k{n kM jB~T
A
planned economy
ABoM jB~T
A
money economy
Q jB~T
A
RnB SdU jB~T
A ,oT SdU jB~T
A
regulated economy
B] jB~T
A
microeconomy
joi jB~T
A
economist
AjjB~T
A
econometrics
\wjB~T
A
black economy
Bw jB~T
A
macroeconomics
jB~T
A
Twj B oM TL jB~T
A
handicraft economy
national economy
jB~T
A
economical
jB~T
A
economic
jB~T
A ,oM ,jB~T
A
economy jB~T
A b o ,jB~T
A
economizing costs
Bq jo jB~T
A
action, enforcement
Ak
A
Tv{n (BA) RBAk
A
bankruptcy (proceedings, procedure)
preventive actions
AozQ RBAk
A
vU RBAk
A
safeguard measures
TBe RBAk
A
Aok B
i RBAk
A
entries
accruals
kz SiAjoQ
A ,kU
A
k{BU BM BU
A
oUBj nj k{ SLY
A
jk\ k{ SLY
A
liquidation proceedings
investment measures
nAmBow RBAk
A
AoUo RBAk
A
accrued items
BTo{ M me
A
inter company eliminations
special items
cost offsets
|Bi
A
k{ BU BM kXi
A
auxiliary activities
RBAk
A
AoM Ak
A
exclusion for debt
K AoM Ak
A
acting in concert
oTz B ] Ak
A
corporate action
wBw Ak
A
BpBw kk\U L{ Ak
A
quasi reorganization
A
A
letter of comfort
Bo ,
iA AqTA
,SwQ ,BjAj En ,
BdA
B
RBAqA
reporting requirements o{nAq RBAqA
AnjB o{nAq RBAqA
35
AnAj
A
items of asset
AnAj
A
prior period items
L
Bnj
A
off balance sheet items
BpAoU op
A
operating items
UB
A
nonmonetary items,
Qo
A
non-monetary items
non-recurring items
nAoUo
A
(L
oTo) jBo
A
vL
M AqA
B
AqA
required
AqA
pattern
A
y\w nB U ,qA ,nAjoMA
benchmarking
RB
corporate modeling So{ AoM pBwA
purchasing patterns
koi BA
control model
oT BA A
planning model
qnBoM A
q }~hU A
statutory requirement
U A
nAkMBve k ,nAkMBve A
accounting model
cost behavior pattern
q nBTn A
AjAnBQ ,o A
variable cash flow k xjo oT A
mutual fund custodian
nAjSBA
omQjoPw vw B BM ,omQjoPw ,nAjSBA
paradigm
depositary
deposit, fiduciary, trust funds joPw
,SBA
WBY }h{ jq jnAm SBA
,kTwo BA B B ,nAmSBA
consignor / shipper
ke
bailor
knAmA ,nAmj ,nAmSBA
on consignment
BA
onBA k ,onBA pA BTA
disclaimer of opinion, denial of opinion
noo B jBo
A
unusual or infrequent items
non-fund items
] BM LUoo
A
oTvo
A
non-cash items
ko
A
visible items, visibles
Sn MB
A
nBLA xnB{ MB
A
infrequent items
kB
A
kM kB
A
contra items
(kM ,AnAj) kB
A
key items
k
A
government aid items Sj B
A
overstock items
pB oM jApB
A
balanced items
pAT
A
mixed cost items k{BU BM Th
A
k{BU BM Mo
A
contra liability items
MBz
A
comparative items
AvB
A
letter-post items
TvQ BB
A
cash items
k
A
k{BU BM SMBY
A
semi-fixed cost items
k{BU BM oT
A
semi variable cost items
minority
S
A
minority of shareholders Bw KeB S
A
engement, warranty, requirement
AqTA
36
nB\U B nBLA
t AA ,jz AA
tangible property
movable property = movables AA
RAq\U AA
properties and equipments
repudiation
BAnAj AA
goods and challels
endowment property
AA
AnAj jB~T
A nA
RBnAkU nA
woQ nAjA (SB) nA
prerogative
(s e) s pBTA
kB
, A ,e
,kM oA
postulate
manuscript signature
A B
A
completion of a contract
jAjnAo
B
A
signiture
B
A
(A B
A k~U) j B
A
counter signature
financial affairs
signatory, subscriber
kkU ,kB
A
undersigned
op kB
A
integrated test facility B pC BA
RAq\U RBBA
custodian
discretionary trustee
overall feasibility
bailee
B nA
oSBA ,nAjSBA ,A
kT ,T ,j ,oSBA ,A
pB\ kB ,SwoQow ,A
nBTh A
independent trustee
Tv A
storehouse, shed, warehouse
nBLA
private warehouse
B~TiA nBLA
A) joPw jU d ,(BjoPw) RBBA nBLA
depository
(oj d B BM pA
depot
(CAn nBLA) nBLA
k{ jnAq o B nBLA ,
U nBLA
bonded warehouse
stock keeper, stock man, store
nAjnBLA
keeper warehouseman
nAjnBLA
governmental property
public property
customs warehousing
plant asset
centralized storage
public warehouse
goods shed
o nAjnBLA
qoT nAjnBLA
nBLA
nB\U B nBLA
Tj AA
AA
BinB AA
RAq\U BinB ,AA
k{ jnAm o AA
A
37
A
k{ TiBw B nBLA
B Rn M JBhTA
haphazard sample selection
k{ TiBw B nBLA
finished (goods-stock) warehouse
BwnpBM q B JBhTA
TiBw B nBLA
(semi) partly finished store
taking of inventory, stocktaking
AjonBLA
oTv B Ak AjonBLA
o
AnA nBzTA
original issue of shares
Bw A nBzTA
issue of shares, stock issue
Bw nBzTA
primary issue
A Bw nBzTA
j] Bw MB nj Bw nBzTA
continuous inventory-taking
Bi jA nBLA
materials inventory warehouse
RBq Bi jA nBLA
materials and supplies inventory
conversion issue
re-issue
k{ TiBw B j] nBLA
jk\ nBzTA
JB~TA
Tv toMBve JB~TA
appointment
B S
nBLA
temporary storage of goods / shed
BnBLA
general warehouses
ke pA yM AnA ,RBA ke pA yM S{BLA
information overload
RBA
accumulation
S{BLA ,nC] ,T{BLA
accumulate
jo nC] ,T{BLA
Ko oM LwBd kAo ,T{BLA
transfer
compounding
horizontal transfers
S
JB~TA
nBT ke pA yM jw nBTA
BTA
A RBTA
reciprocal transfers
LB]j RBTA
Tj Tv BJBve B RBTA
interfund transfer
] oTA BTA
electronic fund transfer (EFT)
carry back
carried ever
L
Bnj M BTA
kM d M BTA
(B ) BTA ,(Q) Ae ,BTA
T{BLA
cumulative
k{] ,T{BLA
high value selection
nqM
A JBhTA
activity selection SB (kqoM) JBhTA
(kk) nAjS] JBhTA
directed sample selection
sandilands
JBhTA
nBC RBTeA tBwA oM JBhTA
38
BoC BjnAkBTwA \A
kjBTA
transferer (transferor)
kjBTA
UC Bnj M Bp BTA
wn AnAkMBve \A
institute of certified public accountants
w BTA
B keA M kU keA pA B BTA
k{BU BM pA oT T
M k{TiBw
loss on manufacture
transshipment
e w pA B BTA
AT ,kodU ,koBTA
transferee
accountants (AICPA)
passage of title
SB BTA
Rn M ,B SB BTA
AjBB wn AnAkMBve \A
Canadian institute of chartered
accountants (CICA)
BTo{ M j] BTA
B BTA
(BAnAj) AA B BTA
pB\ AnAkMBve \A
conveyance of assets
institute of
inter-fund transfer
Sok AnAkMBve \A
Sok q AnAkMBve \A
insti tut e o f cos t and ma nag eme nt
accountants
BoC nAkMBve \A
American accounting association (AAA)
BQnA nAkMBve \A
European accounting association (EAA)
BBToM nAkMBve \A
british accounting association (BAA)
iAj BwoMBve \A
institute of internal auditors (IIA)
(BTvA) B nA nAkMBve wn \A
chartered institute of public finance
and accountancy (CIPFA)
RAnBLTA Aok \A
institute of credit management
BoC BjnAkBTwA \A
Amer ican national standards institute
(ANSI)
RAnBLTA M ] BTA
JBve M ,(q SiAjoQ oU) q BTA
jo ZnBi oTj pA ,jo n Bp
kM nj M BTA
rendering of service
Ski B\A
o RBozU jAj B\A
perform customs formalities
processing of the order
xnBw B\A
k{B\A
association of nAkMBve BvU \A
done deal
Aoe AnAkMBve \A
professional accountants society
A
39
xo AodA
A
j] xpnA AodA
compliance deviation
SBn AodA
labour hours variance nB RBBw AodA
(jqTwj) nB RBBw AodA
kU nBMow AodA
production overhead variance
j] xpnA AodA
hnBU k{BU BM pA AodA
deviation from the mean
B pA AodA
nApBM pAkA AodA
direct labor idle-time nBM RB
A AodA
market size variance
profit variance
jw AodA
Bp jw AodA
jA jpBM AodA
Tv jA jpBM AodA
nApBM w AodA
So AodA
capacity variance
budget variance
]jM AodA
SMBY nBMow ]jM AodA
KoU AodA
jA KoU AodA
nB LoU RoB ,nB o KoU AodA
labour mix variance
(jqTwj)
deviation
ov oU ,AodA
o~ AodA ,So AodA ,\e AodA
materials mix variance
]U MB
.k AodA
significant variance
controllable variance
oT MB
AodA
Tv jA S
AodA
k{BU BM \e AodA
cost volume variance
kU \e AodA
production volume variance
sales volume varianc
xo \e AodA
B xo \e AodA
SB \e AodA
activity variance = production volume
S
\e AodA
Bi jA }Bi AodA
]jM AodA
SMBY nBMow AodA
xo AodA
total (overall) sales variance
jqTwj AodA
Tv jqTwj AodA
40
Tv{n j M dA
expected variance
nBTA jn AodA
B AodA
kBvB AodA
mean deviation
A jA koi fo AodA
material purchase price variance
RoB , AodA
total variance
RoB , AodA
\ ,Tv jA q AodA
AodA Tv jA S
AodA
Tv jA o~
S AodA
wT AodA
kBv AodA
average deviation
favorable variance
S
kBv AodA
favorable price variance
jA o~ AodA
nAjA Bq AodA
administration cost variance
MBnApBM q AodA
jA o~ AodA
material usage variance
usage variance
kU q AodA
production cost variance
expenditure variance
nBMow q AodA
Bo nB AodA
standard normal deviate
Tv{n j M dA
liquidation due to bankruptcy
S
(RoB) AodA
Tv jA nAk AodA
jA AodA
A
41
A
free reserve
dissolution of company
depreciation reserve
TwA TikA
T{BLA TikA
initial reserve
A TikA
primary bank reserve
BM A TikA
o
AnA koipBM TikA
So{ dA
AnBL SwAinj tBwAoM So{ dA
accumulated reserve
B
U So{ dA
liquidating a partnership
partnership
B
U So{ dA
Bw So{ dA
sterile reserve
policy reserve
B M TikA
oB B BQ TikA
gv ,dA
extent of testing
pC pAkA
nApBM pAkA
jB~T
A xnBw pAkA
market size
nAk oU TikA
maintenance reserve
BinB wU TikA
So{ pAkA
keA o B (jnCoM) opAkA
mean-per-unit measurement
Lv .} B noM opAkA
loss reserve
Bp (AoL]) TikA
q] TikA
special reserve
|Bi TikA
fixed asset reserve
SMBY AnAj TikA
capital reserve
ABow TikA
jk\ nAmBow TikA
risk measurement
productivity measurement
fractional reserve
general reserve
TikA
(vU MB
o) pU MB
o TikA
non-distributable reserve
oi opAkA
UB kCnj opAkA
measurement of revenue
Q KB
nj opAkA
measurement in terms of money
B A pAkA
42
kj U nAjBM AnA
TwA ] TikA
xjo nj kM AnA
circulating promissory notes
eligible paper
sinking-fund reserve
nAjBM AnA
nAjBM AnA
cumalative security
junior issue
variable-yeild securities
B BM nAjBM AnA
Bw BTo{ kM nAjBM AnA
securities as asset
Y A M nAjBM AnA
securities as collateral
dated securities
monetary reserve(s)
Q (B)TikA
vU MB
BTikA
distributable reserves
internal consistencynj
B .B\vA
BL
A
gratuity, bonus, tip
BA
perquisities
A{Be BAq ,k B BA
flexibility of price
S
omQBA
financial flexibility
B omQBA
flexibility of rates
Bfo omQBA
k omQBA
discipline
j SA BM nAjBM AnA
oT jpBM BM nAjBM AnA
permanent interest
TwA ] TikA
big bang
k RAoU , nB\A
Ski pA B~A
expiration of period
Rk B~A
Bw koi nBTiA pA jBTwA R k B
A
B nBTiA oM pA jBTwA S B
A)
lapse of stock option
(w
expiration, termination
UBi ,B
A
expiry
k ,kwnow B
A
motivation
zU ,qA ,xqA
fiscal stimulation
B xqA
precautionary motive
BTeA qA
incentive
xAjBQ ,qA
profit incentive
(jw) jjw qA
monetary incentives
Q BqA
income motive
jw ~dU qA
fund types
Tv BMBve AA
Th RBL ,B j] Th AA
classes of inventories
j]
cost types
q AA
freight all kinds
e q AA
buying climax
koi ZA
exchequer bills
Aqi nAjBM (jBwA) AnA
(
U kM) Y kM AnA
separation of service
notesunsecured
A
43
A
penny shares
undervalued securities
book entry
derivative
second-rate security
index-linked gilt
fail position
kz dU AnA
handout
pU AnA
in the pipeline
nBzTA o{ nj AnA
circulating papers
xjo nj AnA
kLU MB
ABow AnA
antidilutive security
inconvertible securities
o
AnA
bonds, debenture, bearer, securities bond
jApC o
AnA
BjA o
AnA
commodity bond (note) jBwA , o
AnA
BM B oM kM jBwA . o
AnA
S hU
convertible securities
trading securities
bonds (notes)
negotiable securities
open-end bonds
consols
B MB nAjBM AnA
44
ATzQ AnAj o
AnA
undated bonds
gnBU kM o
AnA
Y kM .
U kM o
AnA
debenturenaked
vn kM o
AnA
default-free bonds
A o
AnA
underlying bonds
A o
AnA
senior debt
nAjSA o
AnA
ka B j jo qB] AoM A o
AnA
k ozT ,j] o
n
consolidated bond
S wU AoM o
AnA
industrial aid bond
gift-edged
k ozT Tj jB A o
AnA
agency issues
low coupon bonds
jpBM BM o
AnA
indexed bond
oT oM BM o
AnA
premium bond
qB] BM o
AnA
prior lien bond
kU e BM o
AnA
voting bond
En e BM o
AnA
jw nj SnBz e BM o
AnA
participating bonds
bank quality
oM kM k{
U o
AnA
kz
U o
AnA
jkd n BM o
AnA
limited open end mortage bond
BM vn BM o
AnA
speculative-grade bonds
adjustment bond
kU o
AnA
(B) T wU o
AnA
jq kwnow BM o
AnA
shortly maturing bonds
joint and
discount bond
oTz SB BM o
AnA
ov BM o
AnA
nApBM oM fo BM o
AnA
SMBY oM fo BM o
AnA
oM kM o
AnA
deferred interest bond
A
45
jB nBM RB
A
A
kz Tv o
AnA
unamortized bonds
income bond
RBB pA B o AnA
tax-exempt bond
percentage bonds
AA rated bonds
oLT o
AnA
debenture issued
k{ ozT o
AnA
ov M ozT o
AnA
authority bonds
medium-term bond
RkB o
AnA
(oj AnA B Bw) Y o
AnA
Tj o
AnA
Tj o
AnA
n o AnA
ex bond
T oM kM o
AnA
BM o
AnA
n o
AnA
Svh SA BM n o
AnA
guaranteed bond
bond
k{
U o
AnA
junior refunding
j ]nj o
AnA
combination bond
Tj o
AnA
general obligation bond Tj o
AnA
municipal bond
BnAjo{ o
AnA
So{ Bw M kLU MB
o
AnA
iredeemable bonds
perpetual bond
letter bond
income bond
oAAjB o
AnA
kCnj oM TL o
AnA
TwA ] o
AnA
sinking-fund bond
SB , o
,kw , o
AnA
corporate bond
To{ o
AnA
o M k{ njB o
AnA
inactive bond
Bo o
AnA
SiAjoQpBM MB
o o
AnA
B MB
o o
AnA
jAjoTwA MB
o
AnA
nAkj o
AnA ,koipBM MB
o
AnA
put bonds
callable bonds
trading securities
UB AnA
clearance papers
BB AnA
jqTwj e jBwA AnA
payroll records
negotiable papers
confidential papers
floater
nBM RB
A
jB nBM RB
A
kz
U kLU MB
o
AnA
Jo kLU MB
o
AnA
extendable bonds
kkU MB
o
AnA
jAj MB
o
AnA
listed bond tnM nj B MB
o
AnA
baby bonds
xpnA o
AnA
console
oAAjB o
AnA
property bonds
SB o
AnA
bonds authorized-unissued pB\ o
AnA
marketable bonds kTw
46
nAk ,SBe ,A
leverage
(jo ) oA ,oA
combined leverage
LoU oA
operating leverage
UB oA
operation leverage
UB oA
financial leverage
B oA
positive carry
J B oA
nAmBow xpnA ,\wA ,B oA
jBo nBM RB
A
jBo nBM RB
A
n
e RB
A
Apn nB RB
A
{B nB RB
A
B Bw (pBC) A
B A
RBki AnA BL oM kMSA
capital leverage
gearing, leverage
benefits-provided ranking
importance
priority
A jo oA
SA
jM SABM ,Lv SA
T BA
(RB nj) L
JB\A
materiality
running days
kU e ,SA
B Bw wA L SBpBM nj SA
~U
preference in liquidation
dA B M BAnAj SBnj nj SA
preference as to assets in the
So{
event of liquidation
Bw jw SBnj nj SA
capital creation
preference as to dividends
creation of a company
dividend preferences
Bow jB\A
So{ jB\A
query
(nAkMBve) jAoA
play a role
jo y BA
protection, safety nAk ,SBe ,A
Bw jw BSA
jnA A pA njB A
(jB
T)
BT AkA
conflicting objectives
donation
donor
jo AkA
k AkA
A
J
valuable
S
,xpnABM
on account of
SMBM
value received
dU B SMBM
cum interest
(nB] oM BM) oM BM
tribute, greenmail
ZAoi ,ZBM
counters (of a bank)
(BM) z ,]BM
pay by check
TiAjoQ a BM
good faith duty
B S ve BM
.SAo AoL] e BM ,]Ao .]n e BM
Bp
with recourse
oTB BM e BnBM
container bill of Lading
road bill
zi e BnBM
air waybill
A e BnBM
marine bill of lading
(B ) Bnj BnBM
railway bill of lading
CAn BnBM
bill of lading (b/L), B e kw ,BnBM
BTA MB
o BnBM
claused bill of lading
(kw) k BnBM
inward bill of lading
jn BnBM
iAj AoMC BnBM
jnCjBM
nBM
B A nBM
wA ,pAkAnBM
load, burden
overfright
}M BnBM
d e pA Be BnBM
B BM e BnBM
A e BnBM
waterway bill of lading
MC An BnBM
on board B/L
Tz n BnBM
owAow BnBM
through bill of lading / through B/L
( w o) BnBM
manifest (cargo)
claused B/L
e q ,Ao ,oMnBM
peak load
nBM oX Ake ,oX Ake nBM
deck cargo
{o n nBM
tally clerk, tally man
nB{nBM
shipload
Tz So ,Tz nBM
Tz nj B onBM
loading the goods on ship
pickup and delivery
dU onBM
Yo] BM Tz hU onBM
oz BnBM
post bill
oT nBM
k
kM BnBM
TvQ BnBM
48
(nBM) B nApBM
home market
iAj A BnBM
iAj A BnBM
air way bill of lading
A BnBM
retraining
pCpBM
marketplace
nApBM
free and open market
jApC nApBM
derivative market
B BnAqMA nApBM
n M n nApBM ,nBTeA nApBM
bullish market
nBLTA nApBM
market trust
nB~dA nApBM
securities market
nAjBM AnA nApBM
tnM nBU ,nAjBM AnA nApBM
competiive market
}
B SMB
n nApBM
TMB
n nApBM
]nBi TMB
n nApBM
primary market
A nApBM
Q AM nApBM
interbank market
bearish market
acceptance market
A M n nApBM
mortgage market
n nApBM
market maker
pBwnApBM
jobber
Bw j ,nAqnB ,pBwnApBM
Q TBBpBw nApBM
BM M nApBM
(RAoM) xomQ nApBM
Aj nApBM ,noQ nApBM
yzoQ nApBM
money market
Q nApBM
w nApBM ,pnA koiyQ nApBM
capital market
Bow nApBM
efficient capital market
CnB Bow nApBM
easy market
Svw nApBM
forward exchange market
pnA w nApBM
heavy market
ooQ nApBM ,w nApBM
shares market
Bw nApBM
black market
Bw nApBM
weak (soft) market
nApBM
soft spot
d nApBM
gold market
nApBM
wholesale market
{ok nApBM
alternative investment market o nApBM
active market
(nBM) B nApBM
qU nApBM
open discount market
jApC qU nApBM
bill discount market
RAoM qU nApBM
auction market
ZAoe nApBM
sensitive market
tBve nApBM
over-the-counter
tnM pA ZnBi nApBM
tnMAo nApBM ,tnM pA ZnBi nApBM
over-the-counter market
pay bak
49
nB nApBM
reimbursement of funds
ex-repayment
oM kM SiAjoQpBM
kwnow pA L
kM SiAjoQpBM
nB nApBM
Bow B nApBM
CnB .B nApBM
jo SiAjoQpBM
reimburse jAj uQ An v Q ,TiAjoQpBM
repayment of loan
A SiAjoQpBM
o] BM Ao A SiAjoQpBM
jBv nApBM
grey market
n nApBM
,A M n nApBM ,n nApBM
bear market
k An nApBM
narrow market
nApBM
nBLo o pA Bw jo onApBM
boiler room
cross examination
thin market
ywoQpBM
B (RBLU) BkBQ ,B BMBUpBM
stock
regulated markets
financial implications
reacquisition
koipBM
o
AnA ~U BMA .koipBM
nBL]A koipBM
optional redemption
nBTiA koipBM
kwnow nj o
AnA koipBM
bonds redemption
continuous market
iAj BnApBM
internal markets
BnApBM ,BQ BnApBM ,wU Be nj BnApBM
emerging markets
n
Bw BQ BnApBM ,Bw n BnApBM
emerging stock markets
marketing
MBnApBM
RBT BpB BL oM MBnApBM
differentiated marketing
debt extinguishment
buy-back
market
kM ~U .koipBM
MBM B ,(MBT koi) koipBM
capital redemption
prefunding
o
AnA
A koipBM
actual retirement of bonds
xo MBnApBM
xo koi d ,BAo] pe ,nApBM
MpBM
check-up
oT ,MpBM
(S
A BM LU o pA) RBLYA MpBM
verify
verification
50
j] jpBM
knAjpBM
prohibition, boycott
AnAj jpBM
holding-period yield
nAk nj jpBM
capital yield, capital return
Bow jpBM
TnnBM Bow jpBM
prevent
knAjpBM
ozQ ,jo o] ,T{AjpBM
Bow BT]A jpBM
wBwA jpBM
RBB (ov ) pA kM wA jpBM
nAmBow jpBM
Return On Investment (ROI),
yield on investment
o
AnA jpBM
bond yield (yield of bonds)
high return
BM jpBM
yield to call
qnA SwAinj BU (oM) jpBM
yield to maturity
kwnow BU (oM) jpBM
(nAmBow \) UoQ jpBM
portfolio return
jB Bw jpBM
increasing return
j jpBM
implied return
jpBM
fair return
jB jpBM
yield
Be ,kB ,jpBM
abnormal return (jBo) nBTo jpBM
Return On Sales (ROS)
xo jpBM
sales yield, return on sales
xo jpBM
abnormal gain
jBA jpBM
pretax yield
RBB ov pA L
jpBM
process quality yield
kAo S jpBM
time-weighted return
Bp oM TL jpBM
variable yield
oT jpBM
average yield
wT jpBM
BAnAj \ jpBM
Return On total Assets (ROA)
output
equivalent yield
dealers spread
available return
hnBU jpBM
nj xpnA ,kwnow xpnA ,kwnow BU jpBM
maturity yield
kwnow
constant return
(Aj) SMBY jpBM
current yield, current
(oM) nB] jpBM
return (coupon yield)
nAmBow pA Be jpBM
interest on investment
]nBi jpBM
Ski jpBM
51
maritime survey
nBTA jn jpBM
Bnj wnpBM
AoM ]Sv] ,jo kwn ,wnpBM
investigate
Mo BS BwB{
kjpBM ,B ,kwn ,wnpBM
e pA L
wnpBM
preshipment inspection
nBTA jn jpBM
kwnow gnBU BU nBTA jn jpBM
expected yield-to-maturity
inspection of employers
BBonB wnpBM
inspection of goods
B wnpBM
k{ nAkoi B wnpBM
oY jpBM
}BiB jpBM
}Bi BAnAj }BiB jpBM
S
hU pA {B jpBM
(yB M n) q jpBM
k jpBM
AnAj k jpBM
B jo wnpBM
inspect the goods, control the goods,
Bow B jpBM
Bod wnpBM
independent investigation Tv wnpBM
Aojw ,oB ,o]BU ,BnpBM
confidential inspection
credible merchant
oLT BnpBM
oM pBwpBM
nBTiBw kk\U ,pBwpBM
Bow SzpBM
,SzpBM
TvzpBM
nBL]A TvzpBM
jpBM
o BA jpBM
external reconstruction
reconstruction
interest yield
return of capital
reference
pension
involuntary retirement
oM jpBM
net yield
s jpBM ,}Bi jpBM
(kwn jn keA) nB d pA kjpBM
on site tour
examiner, investigator, inspector
inspector
voluntary retirement
nBTiA TvzpBM
nB pA nBoM ,TvzpBM
portable pension
BTA MB
TvzpBM
old age retirement oQ pA {B TvzpBM
pension and savings pAkAuQ TvzpBM
(jBTA nB pA) TvzpBM
retirement
tnpBM
MpBM ,tnpBM
kLA tnpBM
B
tnpBM
statutory examiner, legal inspector
inspector general
tnpBM
selected inspector (kqoM) KhT tnpBM
inspection
woMBve RBvw pA wnpBM
fraud investigation KU (wnoM) wnpBM
random inspection (
BUA) jB~U wnpBM
random check
M ,jB~U wnpBM
52
nAm Bow BM
amounting to
oM BM
amount to
oM k{ BM
influential
oY ,lBM
bank
BM
k{o nAqnB BM ,nBLTA kMA BM
UoQ nj opBM
portfolio revision
UoQ nj opBM
information retrieval
RBA MBpBM
recover
SBpBM
restoration
oU ,jAjoTwA ,SBpBM
depreciation recapture
TwA SBpBM
MBpBM ,SBpBM
remittance bank
credit bank
] kBwnA BM
nBLTA BM
(nAqnB BM) kA BM
Bow SBpBM
capital recovery, recovery of capital
notifying bank
opening bank
nBLTA kpBM BM
international bank
AM BM
wU oU AM BM
q SBpBM
eligible bank
omQomQ BM
kSiAjoQ BM
pAkAuQ BM
clearing (or deposit) bank, saving bank
confirming bank
kkBU BM
nB\U BM
AM JBve vU BM
cooperative bank
void
BU BM
T wU BM
~i BM
nAjBM
nAkBM
wA nAkBM
(BMn) oM kM nAkBM
interest-free banking
overqualified
offshore banking
over capacity
po oM nAkBM
concentrating banking
qoT nAkBM
beneficiary bank
l BM
mortgage bank, pawn bank
n BM
investment bank
nAmBow BM
xo S
joM BM
pAoeA Ao{ pA oUBM
So pA oUBM
BTA S
oUBM
fo oUBM
oM B
fo oUBM
53
BMkM
liquidity crisis
k AodM
Be jo AdM
B nAjA yhM
warrant to bearer
administration and
finance section (Dep)
economic department
inspection section
RAjnA RAnjB BM
RAjnA RAnjB BM
export-import (exim) bank
industrial bank
T BM
B o BM
~U BM ,BQBBQ
BM
bank correspondent
jB~T
A yhM
wnpBM yhM
Tv yhM ,yhM
clearing bank
accepting bank
kL
BM
beneficiarys bank
nAqnB BM
(B o) nAqnB BM
correspondent bank
private sector
authorized bank
~i yhM
Tvo Bnj yhM
yhM
module
keA ,Sv
,yhM
circular
BzhM
budget call
]jM BzhM
general circulation
BzhM
directors circular
Aok BzhM
resolution
B
,ok S ByhM
operating segment
UB (keA) yhM
partial relief
q] jzhM
income tax allowance
UBB jzhM
e |Bh{A UBB jzhM
k{
U ,Y BM
nAkMBT ,BBM
BBM
Ao]A BAnTwj BBM
library procedure
exemption
centralized filing
gold crisis
pessimistic
BMkM
accounting beta
per pro
price talk
crisis
credit crisis
economic crisis
financial crisis
k An BBM
qoT BBM
nAkMBve BTM
KB] pA ,B\M
S
WdM
AodM
RAnBLTA AodM
jB~T
A AodM
AodM
B AodM
54
k{ (k~U) kBU kM
xpnA kM
obtain, to acquire
debit
negligible value
dangling debit
zero cost
xpnA kM
BAn ,BM kM
oM kM
nB] oM kM
gnBU kM
qB] kM
B]nA e kM
(Bw) BTA e kM
ex-drawing
S{AjoM e kM
AnA M Mo B ,kU e kM
/knAj U ,k{o M nMq nAjBM
ex-right, ex-scrip, ex-coupon,
SB kM kM
unsecured liability (debt)
estimated liability
long-term liability
without recourse
jnCoM kM
(RkkM) kM
BkCnj d pA kBM An RkkM kM
/jo SiAjoQ
pA yM C kwnow A) RkkM kM
long term debt
(k{BM Bw
due to bank
BM M kM
interest bearing liability
nAjoM kM
A ,njB So{ M kM
liability to parent company
not rated
nBLTA ]nj kM
zero growth o k{n ,odUM ,k{n kM
risk free
vn kM
arbitrary jo RB
oM TL ,MB kM
zero defects
} K kM
excludeing
jqA xpnA oM RBB kM
value added VAT, excluding VAT
RBB pA B ,RBB kM
(tax free) free of tax
o
BTo{ M kM
liability to group companies
o BTo{ M kM
liability to subsidiaries
passive debt
unfunded debt
acturial liability
monetary debt
oMM kM
ATzQM kM
AM kM
Q kM
k{ (k~U) kBU kM
oBh kM
laissez-faire
kM
free on charge (FOC) B\ ,q kM
principal debtor
(k) A nBkM
long term debtors
RkkM AnBkM
sundry debtors
oT AnBkM
senior debtors
k AnBkM
secured debtor
B BM nBkM
55
SiAjoQ MB
,TiAjoQ BkM
nB\U kM
outstanding debt
}hz kM ,
kM
definitely determinable liability
full-fledged liability
full paid debt
B kM
k{ SiAjoQ kM
\ kM ( kM)
k{
U kM
kzSiAjoQ ToU kM
liability reserve = accrued liability
liability, debt, due
UBB kM
(kM Bnj M) BTA UBB kM
nB\U kM
estimated debt (liability)
hU kM
unsettled liability (debt), kz vU kM
oT kM
(K MB nj) MBT kM
unamortized debt
maturing (debt-liability)
k{MyQ BAq kM
kzTv kM
jn nj) oTz Sv ,oTz kM
joint liability (debt)
(kM
doubtful debt
Az kM
absolute liability
kM
arrear debt arrearage
kM
(kz SiAjoQ ,TB dU) kM
accrued debt (liability)
Bow MB nj kM
book debt
oTj j ,oTj kM
mortgage debt
n kM
percapita debt
Aow kM
RBLB ,T{m kwnow kM
overdue debt, past due debt
matured debt (liability)
kwnow kM
TiAjoQ Bw jw kM
(pBT) k kM
preferential debt, senior debt
active debt
(nAjoM) oY kM
}BiB kM
fictitious liability
(TiBw) A kM
collectible debt
k{ kM
equities,
Bw BLeB e BkM
gross debt
LBAk kM
nonmonetary liability
Qo kM
uncollectable debt
MB
o kM
BTo{ o MB kM
payable
inter-company debt
56
B jn nBLTA RAoM
keA o nj B jnCoM
~d
U jnCoM (RAkU) BkM
imputation
point estimate
oM fo jnCoM
A jnCoM
iAj woMBve M pB jnCoM
pB jn k ] jnCoM
nB] BkM
Q nB] BkM
budget estimates
floating debt
]jM BjnCoM
q jnCoM
BQ U AoM p Bq jnCoM
estimation of cost
determinable liabilities
acquittal
appraisal definition
TwA jnCoM
original estimate
A jnCoM
quoted at par value wA xpnA M jnCoM
quoted at cost
k{ BU S
M jnCoM
over-estimation
ke pA yM jnCoM
TiA jnCoM , BU jnCoM
k{ l SAoM
equate
jo oMAoM ,jM oMAoM
equalizing dividend
Bw jw pBwoMAoM
equalize
jAj nAo
oMAoM
jBwA wn BM ,BvU ,oMAoM
BBTB
difference estimation
par
accounting
indirect parity
parity
Tvo oMAoM
SLv ,oMAoM
]nBi RAoM ,pnA RAoM
estimatationnAkMBve jnCoM
or assessment accounting
fraund risk assessment
KU vn jnCoM
Bw UC jw jnCoM
oi jnCoM
kphU ,JBpnA ,kjnCoM
jBwA RAoM
documentary bill of exchange
prime bill of exchange
estimator
levy
conservative estimation
direct estimation
mean estimation
Tv jnCoM
B jnCoM
57
B BT{AjoM
demand bill
nAkj RAoM
kBwn Sn M An RAoM
Sn RAoM
sighting a draft
kwnow RAoM
clean bill
(B
A kM) kw RAoM
bill for negotiation
B MB
RAoM
bankable bill
BM nj B MB
RAoM
unaccepted bill
kz L
RAoM
acceptance bill
L
RAoM
drawer
kj RAoM ,yRAoM
indorser, drawer
Bd oRAoM
prime bill
pBT RAoM
dated draft
nAjk RAoM
advalorem
S
SLv M ,xpnA tBwAoM
jo KoU ,ThAoM
SiAjoQ d U BM RAoM
banks draft, bank bill
BM RAoM
bankbill
tBwA ,BM RAoM
fine bank bill
oLT BM RAoM
prime bank bill
pBT BM RAoM
clean draft
o{ k
kM RAoM
nAkj RAoM ,Tn RAoM ,RAoM
gauranteed bill
preponderance
blank bill
maritime lien
oUoM
Bnj pBTA ,Bnj oUoM
SLv Sq ,Lv oUoM
k{
U RAoM
kw RAoM ,Be RAoM
nAjk B nAkj Ae ,Tw ,Ae ,RAoM
comparative advantage
letter of exchange
price tag
S
KvaoM
RB~hz RnB ,KvaoM
BnB kaoM
}M RAoM
k{ SiAjoQ RAoM
TiAjoQ RAoM
BM TvQ RAoM
nB\U RAoM
///M T B Bw AoM
RkkM RAoM
nAkj RAoM ,Sn M RAoM
]nBi RAoM
]nBi RAoM
iAj RAoM
Ao{BioQ jnioM
nBTA jn jpBM nAjoM
bill holder
RAoM ] ko ,nAjRAoM
(pn w pA yM) RkpAnj RAoM
remove
Be ] nj RAoM
payable to bearer of bill bearer bill
accomodation acceptance
BTwj RAoM
demand draft, sight bill, sight nAkj RAoM
draft, short bill
58
examination
nApBM wnoM
BzP woMBve ,AnB w M wnoM
So{ UB B wnoM
RAq\U wnoM
nApBM (dU) wnoM
analytical (review-procedure)dU
wnoM
(woMBve nj) dU wnoM
analytical review
follow-up reviews
oQ BwnoM
woMBve BwnoM
ATd dU B{n .BwnoM
~U wnoM
(A B |Bi woMBve) wnoM
examinationauditors
oj o pA ,uoM
nAkMBve Tvw nAo
oM
M e
Bfo nAo
oM
establishment of premium rates
share option
koi nBTiA oM
Bw Aj koi nBTiA oM
perpetual warrant
at-the-moneyoptionxo B koi nBTiA oM
review engagement
internal review
iAj wnoM
kwn ,oUBj wnoM
scrutinize
j wnoM
BpAoU gnBU pA kM BjAkn wnoM
examine
q kBz pC , wnoM
physical examination
59
k U AoM qnBoM
{B nB RB
A oM
expire worthless
xpnAM BoM
Bpn kw B nAkMBve oM
{B nB RB
A oM
machine time sheet (record)
journal voucher
nBkM A ,nBkM oM
nBLA pA B SwAinj oM
] SiAjoQ oM
}ioU oM
assessment notice
}hzU oM
clearing sheet
~U oM
}ioU A ,JBve ~U oM
certificate clearance
requisition of material
jA SwAinj oM
standard cost sheet
jnAkBTwA q oM
xnBw k{BU (BM) q oM
BjAj SLY BoM
,SzoM (B ) dU Ae ,~ioU oM
nBLA j] xjo ,RB xjo ,xjo
pU RnB ,pU oM
uncove
TiBw nB{C ,TiBw oM
program
BoM
program
BoM
packaged program
jBC BoM
action plan
Ao]A BoM
benchmark program
A BoM
BnB M So{ Bw BA BoM
employee share ownership plan
release note
nB RB
A SLY oM
Apn nB RB
A SLY oM
BnB Zoi jn RB
A SLY oM
daily timesheet
nBLA pA SwAinj oM
master (stores) requisition
demand note
(SiAjoQ) SwAinj oM
jA SwAinj oM
Bi jA SwAinj oM
raw material requisition
purchase return
koi pA SzoM
RBhU koi pA SzoM
corporate plan
S o B jM dM Bd M a SzoM
bounce
oj
customs drawback
o e SzoM
koi SzoM
w jkd BM BoM
production schedule
kU BoM
BpBw B So{ B] BoM
audit program (plan)
woMBve BoM
iAj woMBve BoM
L
woMBve BoM
prev ious audit program
jB~T
A qnBoM
woMBve nj SA qnBoM
planning materiality
k U AoM qnBoM
goal programming
nAmBow SzoM
B SzoM
inventory tag
j] xnB{ oM
issue note (B{o B nBLA pA) B nk oM
proof list
o (Rn) oM
job ticket, time ticket
jonB oM
ledger sheet
oTj {B oM
jA qn RB~hz oM
notification of intended return
(nAkBM) B
A oM
60
i vBoM .qnBoM
i vBoM .qnBoM
linear programming
executive program
basic planning
Ao]A BoM
BnB TvzpBM BoM
(wBwA) BQ qnBoM
T BU qnBoM
production planning
j Bv\Q BoM
provided scheme
k{ nAkU BoM
accounting plan
nAkMBve BoM
audit plan woMBve bo ,woMBve BoM
(audit planning memorandum)
kU qnBoM
planning audit
woMBve qnBoM
profit planning
jw qnBoM
zero-one programming ,o qnBoM
qnbo ,qnBoM
planning, programming
Bn BoM
BoM
target program
B BoM ,k~ BoM
supervisory program
RnB BoM
nB Kv BoM ,nB\U keA BoM
master plan
business plan
bills payable (B/P)
woMBve RB qnBoM
planning audit work
engagement planning
nB qnBoM
adequate planning
B qnBoM
plan
(BoM) bo ,jo qnBoM
financial planning
B qnBoM
~h{ B qnBoM
personal financial planning
centralized planning
bills protested
manufacturing
TwAiA RAoM
externalities
ApoM
frustration (jAjnAo
) jni oM B jp oM
kCnj Bq B ,BnqM
pB jn A jA qnBoM
materials requirements planning (MRP)
overstatement of revenue
creditor(s)
BkjnBLTA ,AnBBTvM
(SA AnAj) A ]nj AnBBTvM
qoT qnBoM
kU MB qnBoM
BvA o qnBoM
manpower planning
plan and control
planning and control
sundry creditors
oT qnBoM
oT qnBoM
RnB qnBoM
oT AnBBTvM
senior creditors
k AnBBTvM
(kU e BM) pBT AnBBTvM
preferring creditors
production scheduling
preferential creditor
SA BM nBBTvM
A ]nj BTvM
closing, close, wind up to
BTTiA ,TvM
primary relatives
financial plan
disposition of variances
RBAodA TvM
dA ,TvM
(RBAodA) AodA (kBwn o M) TvM
control program
oT BoM
B BoM
utility program
SM BoM
plan and budget
]jM BoM
~h{ TvzpBM BBoM
personal pension schemes
61
title, deed
SB kw ,B`M
opinion paragraph (auditing) onBA kM
|Bi (K) oM k FU kM
JBve TvM
close off
JBve TvM
annual closing Bw BBQ nj BJBve TvM
close (the books)
oUBj TvM
A SLY oUBj TvM
explanatory paragraph
d U kM
B kM ,(xnAq) d U kM
interim closing
explanatory, paragraph
nj B nj oUBj TvM
restraint of trade
kTw jAj An TvM
(BMBve ,oUBj) B L
B TvM
scope paragraph
pre-closing
middle paragraph
kwn Aj kM
port
nkM
free port
jApC nkM
port of lading
onBM nkM
port of delivery
(B ) dU nkM
port of discharge
(B ) hU nkM
j{ hU B\C nj B TvBM ]nBi nkM
port of exit
way port
harbour
discharging wharf
Zoi nkM
An ow nkM
BnkM
hU d nkM
e AoM }hz nkM
jn nkM
kM k{ pn M Mo kM
cross-default clause
introductory paragraph
firm, enterprise
industrial concern
k kM
BM
T BM
B nAkMBve jBM
AojBM
jo VAkeA ,jo kU ,jnCj]M
generate, establish
budget
]jM
cyclical budget
nAjA ]jM
oT ]jM ,omQBA ]jM
variable budget, flexible budget
expandable packing
o~nBL kMTvM
TvQ TvM
explicitly
HTeAo Hdo ,co Rn~M
on account (O/A)
JBvdA nM
after delivery of a product B e pA kM
arrears of taxes
RBB BBM
remainder
kB ,M
apply
jo ,TvM nBM
adoption
onBM
(A) nBM A AoM onBM
postal parcel (parcel post)
initial adoption
misapplication
SwnjB onBM
gratuitous
B \
,M
immediately
Gn ,BM
kite-flying Aq ,pBMTw ,pAoQkM
long term, long run
RkpAnj ,RkkM
timely, just-in-time (JIT)
M
timeliness (timely)
jM
M
nj BTiBw ,VAkeA Swj nj BM
U Bo]
construction work in progress
goods of inferior quality, Junk
\M
budgeted
k{ ]jM
jnCoM oiC L ]jM
]jM
decentralized budget
qoTo ]jM
flexible budget
BA MB
]jM
(oTv ]jM) Ajo ]jM
62
A ]jM
prime budget
A ]jM
budgetary
(]jM BLoM) A]jM
long term budget
RkkM ]jM
BTB omQBA BL oM kM]jM
activity flexible budgeting
~d o ioa BL oM kM]jM
life-cycle budgeting
L
Bw BL oM kM]jM
incremental budgeting
T ]jM
jBT ]jM ,pAT ]jM
expenditure budget
ZnBh ]jM
budget slush
ow ,h ]jM
continous budget
oTv ]jM
approved (adopted) budget J~ ]jM
q AoM J~ ]jM
detailed budget
basic budget
resolution, or order)
proforma budget
balance budget
planned budget
]jM U ,kM]jM
(Tj) UB kM]jM
performance budgeting
qn M ]jM
(A) BQ ]jM
uyQ ]jM
jBzQ ]jM
comparison budget
preliminary budget
SB BL oM kM]jM
UBk ]jM
kM Bw M ]jM
dU ]jM
TB}~hU ]jM
kzo~ TB }~hU ]jM
appropriation budget
unexpended appropriation
unbalanced budget
estimated budget
open-end budget
carry-over budget
final budget
project cost budget
jBTB ]jM
jkdB ]jM
kM Bw M ]jM
B ]jM
roQ q ]jM
nB] q ]jM
Bw q ]jM
ABow q ]jM
hU ]jM
ABpAoU ]jM
B ]jM , BU ]jM
SMBY ]jM
(B nj AoM) nB] ]jM
current budget
jBzQ ]jM
evolving budjet BT ]jM ,Ajo ]jM
national budget
]jM
bourse, exchange capital market
tnM
gambler komQvn ,koi ,pBM tnM
Ko rAoTMnC ,LB]ka pBM tnM
compound arbitrage
household budget
periodic budget
annual budget
capital budget
nABi ]jM
Anj ]jM
Bw ]jM
ABow ]jM
J~ ABow ]jM
63
RBB BM
n (Bw) tnM
big board
n (Bw) tnM
commodities exchange
B tnM
regional exchange
A tnM
BTM ,nAkMBve zsQ BTM
nAkMBve RBdU
accounting research bulletins (ARB)
price, cost, finished cost, value worth
BM
(nAj fo) nAjBM
joM VnA M
hnBU B{pnA M
priced
k{Tio B k{ BU BM
inherit
historical cost
oTz ~d k{ BU BM
joint product cost
constant-dollar accounting
pay in installments
Tv q ,Tv k{ BU BM
direct cost
TiAjoQ Bv
A M
(Tv) A Bq ,A BM
k{Tv k{ BU BM
hnBU k{ BU BM ,hnBU BM
historical cost
amortized cost
conversion price
Tv jA k{ BU BM
direct material cost
cost per unit
~d keA o k{BU BM
Tnxo B (kU) k{BU BM
kLU S
,kLU BM
BinB nj B dU (BM)
(vw ) dA BM ,~U BM
ex factory
break-up price
C xo BM ] M AnAj k{ BU BM
cost absorption
kC Swj M
pBT Bw k{BU BM
cost of prefferred stock
k{TiBw B k{BU BM
cost of finished goods
nBTA jn UC k{BU BM
expected future cost
basic standard cost
jnAkBTwA k{BU BM
cost-plus L B A M k{BU BM
Bj] hnBU k{ BU BM
historical cost of the goods
BS cw BL oM k{ kU k{BU BM
materials cost
decremental cost
A jA k{BU BM
k{BU BM ,B B keA k{BU BM
marginal unit cost
B A keA
service cost
<Ski> o k{BU BM
k{Tv qB] BM
depreciated replacement cost
cost of service
spoillage cost
Ski BM
RBB BM
BU k{BU BM
k{ B\A Ski k{BU BM
64
jooj oM
encoding
BQ jnCnj qn M
B S{Ak ,koQ Bwn pn M
file maintenance
updating
o
AnA oM
BM B ,BM oM
BM oM
MB pA nAjoMoM
k{SiAjoQ oM
TiAjoQ oM
TiAjoQ oM
TiAjoQ oM
BBw TiAjoQ oM
TB dU oM
k{
U oM
unaccrued interest
k{ SiAjoQ BU oM
ful-paid interest
xo BM
xo BM
nAjA Bq kM) B ABinB BM
factory cost of goods
(MBnApBM
factory cost per unit keA oBinBBM
SozQ Bo] nj nB BM
qB] }BiB BM
gross replacement cost
recovery (revival) upturn
jLM ,jLM
improvements in production
kU jLM
process improvement
kAo jLM
kaizen
(QAr bA) qB ,oTv jLM
post-date
kC gnBU M
gnBU oM k hnBU T{ ,T{m gnBU M
AoM jo LwB M ,kw U
A
backdate
jAjnAo
Ao]A
sell at a discount
Tio hU M
pecking order
SA KUoU M
primary (best) evidence
kA{ oTM
,M UoQ ,nAm Bow \ oTM
corner portfolio
{ UoQ
occupy
jo B{A ,jnCnj o~U M
defer
TiAkA U M
circulate
TiAkA Bo] M
jw RkBU kBwn oX Ake M
short run profit maximization
nB] JBve oM
(
A) e oM
percentage interest
on my account
interest received
}Bi oM
knj oM
k{ SBnj oM
TBnj oM
SiBw .VAkeA nj oM
interest during construction
moratory interest, late interest
ji JBve M
AoTwA q joM AnAj JBve M
jooj oM
write on
kSBnj jo Ae M
jqA AnAj M
So{ TiAkA An M
65
TiAjoQ v Rn M
productivity of capital
Bow noM
nAmBow (kjw) noM
investment productivity
process productivity
kAo noM
nB noM
(B]) B noM
}
B noM
q noM
Bow B noM
work productivity
overall productivity
partial productivity
diminishing utility
kU B Rnk
,B noM
marginal productivity
yield on securities
nAjBM AnA oM
TBdU oM
pure interest
}Bi oM
interest receivable
TBnj oM
interest for delay
jooj oM
(~~hU) dU oM , oM
unearned interest
imputed interest
nAkj joPw oM
BnAmjoPw k{
U jw ,joPw oM
interest on deposit
high interest
w oM
,nAmBow pA {B oM ,kjw oM
beneficial interest
BTA e
interest number
nB{ oM
inputed interest
oM
oM ,jB oM
natural (ordinary) interest
nAkj oM ,LBAk oM
interest on call(s)
legal interest
B
oM
o
oM
(jB~T
A nB]A) BB oM
interest on borrowing(s)
nj nAmBow pA Be Ko oM
compound amount of 1 $ per period
economical rent
Az oM
estimated uncollectible interest
default interest
negative interest
oM
oM
nB\U AA pBvM
leasehold improvements
kwn TvzpBM w M
tax haven
UBB BBQ (SzM)
on approval
o{ M
k{ kLU B Bw So{ M
go public
sell at a premium
bulk
pay on credit
Tio o M
,k Rn M
TiAjoQ v Rn M
A M T oM
interest accrued to principal
Bn nAmBow pA Be Ko oM
compound amount of A rials
Ko k{
U jw ,Ko cMn ,Ko oM
compound interest
interest due
(TiAjoQ oM) oM
(kz SiAjoQ) TB dU oM , oM
accrued interest
k oM
}BiB oM
hypothecate
T{Am n M
mortgaged
k{ T{Am n M
loan interest, interest on loan
A oM
productivity
noM
manufacturing productivity SiBw noM
gross interest
66
RAnBLTA M
management
accounting
woMBve BBM
nAo A Bv s T BBM
emerging issues task froce(nAkMBve nj)
Tio no M
sell at a loss
Tio no M
collectively
o ,] Twj n M
non par value
wA BM o M
upon bail
SB k
M
JBve jnCnj pn M ,jo SLY pn S
M
mark to the market
statements (EITF)
deficient in money
utilize
put to sale
risk-indifferent
out of line
inconsistent
QM
BMBve TMoUM
vn M RBUM
KwBUM
RBLYM
(jqTwj kwn oM) \M
AjM
o w ,wA xpnA pA yM
T{Am xo o M
put to contract
jAj B M
presents fairly kj Bz J d M
BMBve jo kLU k M
liquidity of accounts
B k M vn ,B KeB q M
at owners risks
optimize
pBwM ,MBM
uncreditability
nBLTAM
representational faithfulness B
jB BM
express
jo k FU ,jo BM
nBA ,A , C ,BM
announcement, statement
maximization
earnest money
standards (SMAS)
pBwzM
BM
hand money
v
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unauthorized sale
B ,
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unpriced, pricless
xpnAM ,S
M
unemployed, idle
nBM
voluntary unemployment nBTiA nBM
(jAnAo) ko nBM
nAkMBve A BM
statement of accounting principles
strategic mission statement
SBwn BM
AkA BTBwn BM
involuntary unemployment
seasonal unemployment
mission statement
inelastic
statement of concepts,
~ nBM
yzM
nB pA {B nBM ,{ nBM
occupational disease
statements
insurance, assurance
M
re-insurance, co-insurance
BUA M
re-insure
jo BUA M
credit insurance
RAnBLTA M
B BM
concepts statement
67
Bo nB Sv M
insurable
nBM BA M
k{ M
voluntary insured person nBTiA k{ M
main insured person
A k{ M
unemployed insured person nBM k{ M
late insured person
k{ R k{ M
industrial insurance
T M
SB M
unemployment insurance
co-insurance
nBM BA M
j{ kU }iB{ RAoU BM AM
index-linked insurance
proprietary insurance,
SMBY M e BM M
BkBpBM M
oTz M ,nAmM SnBz BM M
life insurance
o M
M e nBM SiAjoQ BM o M
M
B M
k{nBLA B M
jo M
nAjBM AnA UoQ jo M
Aoj M M
loss payable endorsement
paid up insurance
k{ SiAjoQ M
all-risk insurance
RAoi BU M
(k{ kkU Rk) k{ kkU M
extended term insurance
(VjAe S M) nB\U RB
U M
business termination insurance
business interruption
nB U M
insure asset
forgery insurance
AnAj jo M
insure goods
B jo M
RnBvi BU M ,RnBvi M
all-loss insurance
casualty insurance
re-insured
assured, insured
re-insurer
leading insurer
assurer
BUA nAmM
k{ M ,nAmM
BUA oM
A oM
k M ,oM
k M ,oM
VjAe M
port risk insurance
nkM nj B oi M
~h{ M ,BonB yi M
self-insurance
marine insurance, sea insurance Bnj
M
o M ,]Twj M
group insurance
AnBL o M
group creditors insurance
whole life insurance,
(kw) ] M
nBM BA e M
discovery period
deposit insurance
oAAjB M
joPw M
jpj M ,S
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fidelity insurance
buy-out insurance
MBT M
crop insurance
pnBz R~d M
B M ,Rd M ,Tz d M
cargo insurance
nBM M ,(oMnBM)
BonB Sv M
employers liability insurance
BonB w M
employers contribution for insurance
knB w M
employees contribution for insurance
participating insurance
third party insurance
(B nj) w M
WBY }h{ M
68
o M
kU Sv M
Aoe RAkU M
kU Sv M
certificate of insurance
insurance policy
RAkU M
oi BU M
jB~U M ,YjBe M
accident insurance
BM
BM
k{ SiAjoQ C M e ABM
paid up policy
k{nAkoi BB e M
o BM
endowment policy
(
B) o BM
mixed policy
Th BM
voyage policies
ow BBM
fire policy (insurance) pwyUC BM
unvalued policy kz nAm{pnA BM
k{AU xpnA BM BM
carriage inwards
transport insurance
e M
B
UBAk
A oMAoM nj Aoe RBki M
malpractice insurance
~i Bnj M
B Bnj M
medical insurance
Bnj M
maritime insurance
Bnj M
long tail insurance
nAjBLj M
group life insurance
o kp M
life assurance
o M
endowment assurance
Th o M
nAk pA yM Bp pA Sv
C jk\ M
excess loss cover
SwA L
k{M
key-man insurance
Aok M
perpetual insurance Aj M ,oTv M
Bw oTv M ,oTv M
annuity insurance
trapping and blocking insurance
irregularity of accounts
intra-group
xpnA BM BM
oU MB
BM ,pBM BM
bearer-policy
B kM BM
all risks insurance policy oi BU BM
comprehensive insurance
B] BM
floating policy
oT BM
time policy
nAjRk BM
nBL]A M
open policy
compulsory (assurance-insurance)
social insurance
BT]A M
nBL]A BT]A M
Tz An k{ jkv M
entropy
valued policy
BMBve M
BBvMB ,M
o M
prudential insurance
BTeA M
voluntary insurance
nBTiA M
disability insurance
jBTAnB pA M
joint insurance
AoT{A M
RAnjB RAnBLTA M
export credit insurance
Tz kM M
B kM M
S M ,oQ M
AonB B FU M
N
piecework
counter-balance, counter-weight
fractional share
w nBQ
jJBve Sv ,jgwBQ
accountability
auditee response
kwn jn Sv
gwBQ
RBB Sv ,RB M SLv hwBQ
operational accountability
Ao]A
inadequate response
B B gwBQ
punchist
Sv`BQ
pound
(o 453.595 jB) kBQ
clear
jo BQ ,BQBBQ
offset clearing
(oUBU) BQBBQ
town clearing
BJBve jo BQBBQ
year-end
Bw BBQ
terminal
BBQ
intelligent terminal
k{ BBQ
database
UBA BBQ
salary scale, salary base
e BQ
kp cw BM KwBT e BQ
sliding salary scale
phase
bonus premium
xAjBQ
extra premium
B A xAjBQ
terminal bonus
nj BBQ xAjBQ
,k{B\A UBki SMBM pA SiAjoQ ,xAjBQ
incentive fee, bonus, compensation,qB]
reward, remuneration, fee, premium,
incentive, carriage outwards gratuity,
monetary compensation
Q xAjBQ
n
e xAjBQ
employees remuneration oMe xAjBQ
AoMe xAjBQ
attendance bonus
employees compensation
BnB xAjBQ
work bonus, task, piece
jqnB xAjBQ
cash bonus
k xAjBQ
shift premium
nB SM xAjBQ
initial
jo AnBQ
70
BM Ae ,BBM M SiAjoQ
payment, disbursement
SiAjoQ
A v
oiC SiAjoQ
ABow BnB]A SiAjoQ
bullet
Q keA Tvw , BQ
, BQ
taxable base
RBB miF ,RBB BQ
derate
(RBB) fo jnC BQ
the drop in prices
BS
jBTA BQ
Tio wA xpnA pA oUBQ
sell below par value
payment on behalf of
o pA SiAjoQ
(wA) A SiAjoQ
TQ
nL AoQ ,TQ
transire
installment payment,
bank acceptance
Bv A SiAjoQ
BM xomQ
wn xomQ
age admitted
w xomQ
market acceptance nApBM wU B xomQ
So{ nj nAmBow o pA jn .xomQ
BM SiAjoQ
l SAoM ,kU BA ,kM SiAjoQ
nAkj RAoM SiAjoQ
nB SBw tBwAoM SiAjoQ
formal acceptance
partnership
adopt
hit the bid
admitted
subscriber, underwriter
Bv
A M SiAjoQ
RBj M SiAjoQ
coupon payment
oM SiAjoQ
constructive dividend
nAkBw M SiAjoQ
Ski oMAoM nj SiAjoQ ,kB nk
M SiAjoQ
compensatory time
multiple-line underwriting
benchmark protfolio
(nB) A UoQ
nApBM BnAmBow \ ,nApBM UoQ
partial payment
market portfolio
pay-as-you-earn
\ oTM ,M UoQ
optimal portfolios
nAmBow
zero-beta portfolio o BTM AnAj UoQ
(Mo) CnBo UoQ
overpaid
inefficient protfolio
clean payment
oioQ
71
BzwoQ
AiA pA uQ SiAjoQ
undue payment
no o SiAjoQ
paid in kind
ko SiAjoQ
premature distribution
pA L
SiAjoQ
k~ BU B e Ao SiAjoQ
AiA pA uQ SiAjoQ
payment supra protest
discharge, discharging
M e kSiAjoQ
jFU ,SiAjoQ
guaranteed payment
k{
U SiAjoQ
AoL] SiAjoQ
fee for service
eqAe SiAjoQ
contribution payment
M e SiAjoQ
(nBTiA) B A M e SiAjoQ
pension payment
oTv SiAjoQ
remit
Q Ae ,] BwnA ,TiAjoQ
cash payment
k SiAjoQ
k SiAjoQ
reimbursement
payment of wages
jq SiAjoQ
Ski B~A jq SiAjoQ
B dU jo\ M k SiAjoQ
charge forward
kC nj q SiAjoQ
paid on account
JBvdA TiAjoQ
balloon payment
B\ SiAjoQ
BnB Ski BBQ BAq M Mo TiAjoQ
severance and redundancy payment
B RBA xpAjoQ
e SiAjoQ
nB] JBve nj SiAjoQ
payment on open account
payment in due
ATwj xpAjoQ
oTv xpAjoQ
kpAjoQ
BzwoQ
kwnow nj SiAjoQ
nBM BA jqTwj SiAjoQ
jqTwj SiAjoQ
Apn SiAjoQ
BBw SiAjoQ
k{ SiAjoQ
SiAjoQyQ ,JBvdA SiAjoQ
72
AM y{Q
carryover file
Aj koQ
jo nAkTzi ,jo qoQ
avoid, sustain
woMBve BzwoQ
audit questionnaire
woMBve BzwoQ
iAj woMBve BzwoQ
financial distress
B BzoQ
RBki B\A pA uQ
Bw B
A pA uQ
after the expiry of the year
nBLeB
e pA ] toQ
inquiry of the clients attorney
shipping note
BMBve TvM pA uQ
after closing the accounts
after sight
Sn pA uQ
~h{ TvzpBM pAkAuQ
self-retirement saving
BTiBw AoQ
personal saving
~h{ pAkAuQ
saving
]o ,pAkAuQ
involuntary saving
jBo pAkAuQ
saving and deposit
joPw pAkAuQ
line position
BB] .SvQ
post giro
B SvQ
postal
TvQ
carriage forward
k{ Ao uQ
drawback o e SzoM ,To uQ
backlog
kBuQ
BTwj .{pBw RAoM ,SB ,vSzQ
endorsement
underwriting
note-cover
vo ,vSzQ
jo vSzQ
ATzQ
SwAijAj ATzQ B ,BLTzQ
litigation support
vision, idea
nz ,yM ,nAkQ
jo BQ ,k{ BQ
concealment
nBBQ
balancing of portfolio
vn kB{Q
interest cover
oM y{Q
hide
(fixed-charge-coverage ratio)
insurance coverage
AM y{Q
pBM
A koQ
financial records
B BSLY .koQ
current file
nB] koQ
current audit file
woMBve nB] koQ
accounting files
nAkMBve koQ
audit file
woMBve koQ
internal audit file iAj woMBve koQ
previous audit file
L
woMBve koQ
permanent audit
woMBve Aj koQ
file, permanent file of auditing
inactive audit file
woMBve k An koQ
control file
oT koQ
correspondence file
RBLUB koQ
73
jw MyQ
cheap money
oM Q
Ao Q
BL Q
jkv Q
v Q
toTwj nj k Q
dear money
base currency
block money
coined money, specie
k{kU y{Q
binding cover
k{kU y{Q
asset coverage
AnAj y{Q
RBT BpnA koi o pA vn y{Q
parallel hedge
covered investments
BnAmBow y{Q
omQxnBw ke ,(B ) xnBw y{Q
order cover
hard cash
An nj k Q
v k Q
nAo
U ,B
A] Q
jBL w ,Q
Q
jB~T
A jAkn ,jB~T
A kBQ
economic consequence
complexity, complexity
BSB k`Q
or volatility of activities
vomQ CyQ
(JBvdA) nBTiA Q
euro-money
BQnA Q
credit money
nBLTA Q
fiduciary currency (tBwA) nBLTA Q
pay in advance SiAjoQyQ ,jAj yQ Q
counterfeit money
(M
) ] Q
cash draw down
/// pA k{ ZnBi Q
cash float
joi Q
franctional currency, coins,
joi Q
change money, change fund, cach float
preliminary prospectus
arise
k ,j] Q ,Swj j Q
ready money, money at hand
change money
jo joi An Q
idle money
k An Q
kLU MB
o Q ,jkv [An Q
forecasting prediction
blocked currency
BQ M BM cw pA MyQ
top-down forecasting
BM M BQ pA BL oM MyQ
bottom-up forecasting
budget forecast
]jM MyQ
production forecast (kU ]jM) MyQ
financial projection
B }Bi MyQ
forecast of income
kCnj MyQ
long term forecast
RkpAnj MyQ
earning (profit) forecast
jw MyQ
money making
(jo ]) TiBw Q
Bw Q
money laundering
Q oU B {Q
call money
LBAk Q
inconvertible currency kLU MB
o Q
specie
q Q
hard money
oLT Q ,q Q
(n ,jBC) u\A Q
black money
[An Q ,B
Q
currency (currency legal)
minor coin
BM Q
74
,kCnj S BnjyQ
xo MyQ
sales forcast
nB] Bw SiAjoQyQ
xo MyQ
(xo ]jM) xo MyQ
sales forecasting
prepayment-current year
project
SiAjoQyQ
jAjnAo
SiAjoQyQ
jo MyQ
jo qnBoM ,jo MyQ
B MyQ
RBTeA oM TL MyQ
probabilistic forecasting
conservative forecast
k MyQ
So{ Tv{n MyQ
SiAjoQyQ
A ,BTiAjoQyQ
prepaid items
q ,q SiAjoQyQ
deferred expense = deferred charge;
prepaid expense
q MyQ
SiAjoQyQ
SiAjoQyQ
e q SiAjoQyQ
gnBUyQ
forward purchase
w koi ,koiyQ
(koi w) jo koi yQ
freight prepaid
backdating date
prejudice
advance received
nAkzQ
SBnjyQ
AnAkoi pA SBnj yQ
nB]A SiAjoQyQ
lease prepayment, prepaid rent
(A)nBBQ M SiAjoQyQ
prepaid interest
oM SiAjoQyQ
A jA Bk o M SiAjoQyQ
advance to supplier
BoTz pA SBnjyQ
contract advance
BnB M SiAjoQyQ
advances to employees
insurance prepaid
M SiAjoQyQ
prepaid insurance
M SiAjoQyQ
k{ M wU SiAjoQyQ
payment by the insured
produce advance
75
k{ BU (B) BQ
competing proposal
proposal
technical offer
competitive offer
proposition,
TMB
n jBzQ
jBzQ bo ,jBzQ
(~
B nj) jBzQ
SMB
n MB
jBzQ
,
,jBzQ
proposal,
offer,
motion
tender, suggestion
buying-in (BID)
JBvdA ,SBnj yQ
advance, advance received, on account
tax collected in advance
RBB SBnjyQ
cash advance received k SBnj yQ
BoTz pA TBnj BjoPw B SBnj yQ
customers advance or deposits
offer, propose
receivables
progress
pro-forma invoice
sealed bid
leader merchandising
prerequisite
pByQ
ex kj <L
> B <kM> kzQ
`hnBU ,hnBU zQ
historical background
financial history
B `hnBU ,B zQ
oQ
forward contract
w jAjnAo
,UC BQ
A Swj jAjnAo
,A jAjnAo
,A BQ
follow-up
main contract
xoyQ
forward selling, selling in advance
sell in advance
jo xo yQ
down payment
SiAjoQyQ ,v
yQ
advanced freight
AoyQ
futurology
zQ
preventive
AozQ
proforma
Bw ,uyQ
draft agreement
jAjnAo
uyQ
SnBz jAjnAo
uyQ
draft partnership agreement
treaty, contract
jAjnAo
,BQ
A nBBQ ,A Swj nBBQ
jBzQ T ,B uyQ
exposure draft
firm offer
construction contractor
repurchase offer
BTiBw nBBQ
(BBQ AA nBBQ) nBBQ
general contractor
independent contractor
Tv nBBQ
contractor
nB B ,nBBQ
contract completed k{ BU (B) BQ
kM}iB{ ,jkQ
76
RkB BQ
medium-term contract
RkB BQ
incomplete contract
BUB BQ
kU AqA ,B BQ
covenant, written contract
affreightment
AnAj e BBQ
]nBi BpnA jn nj UC BBQ
currency future
RB Bp TwQ
conversion of operations
on-line, real-time
indexation
nkM ,TwQ
kM}iB{ ,jkQ
R
concept of income
(U) UBLYA nU
competing theories
K
n nU
kCnj BwB{ wBwA jAkn nU
nAkMBve UBLYA nU
positive accounting theory
recognition
information theory
wA xpnA nU
UBA nU
microeconomic theory joi jB~T
A nU
RBA jM jB~T
A nU
system theory
Bow nBTiBw nU
BTvw nU
s xpnA nU ,Lv SAk nU
equity theory
Sok nAkMBve B
T
A nU
contingency theory of management
joMnB nU ,Ao nU
accounting
pragmatic theories
BpBM o ,BpBM nU
SiAjoQ Rnk
nU
theory of games
ability-to-pay theory
rAoTMnC nAmS
nU
arbitrage pricing theory (APT)
nApBM kMyhM nU
market segmentation theory
}Bi jApB nU
dU jAjnAo
oM TL nU
theory of constraints
BTjkd nU
utility theory
SM nU
nAqnB o ,kB nU
agency theory
nAmBow \ o ,UoQ nU
portfolio theory
decision theory
~U nU
BTeA oTz nU ,pAkAza nU
prospect theory
accounting theory
nAkMBve nU
Bow koi Rnk
e nU
78
nAmgnBU
Sok kBU
Sok kBU
management letter of representation
kwnow ,B
A gnBU
AjonBLA BA (gnBU)
demand function
B BU MBU
nApBM qU y .jonB ,nApBM qU MBU
SiAjoQpBM gnBU
koipBM gnBU
BMBve TvM gnBU
loss function
Bp MBU
utility function
SM MBU
cost curve function
q d MBU
objective function
k jn MBU
analytical function
dU yB MBU
~d Bq jnCoM ,q MBU
date of acquisition
cost function
delivery date
practical completion
predate = antedate
dU gnBU
balance sheet date
BpAoU gnBU
B BRn K~U gnBU
approval date of financial statements
for issue
ex-distribution date
Bw jw pU gnBU
registration date
SLY gnBU
record date
(RB) SLY gnBU
settlement date
vU .~ e gnBU
date of shipment
e gnBU
kwnow gnBU
date of maturity (maturity date)
original maturity
A kwnow gnBU
kU kwnow gnBU
lease inception date
nB]A o{ gnBU
date of issuance / issuing
nk gnBU
date of issue
(M aoTj) nk gnBU
offering date
o gnBU
day of cancellation
gv gnBU
acceptance date
L
gnBU
cut off date
(BA)
gnBU
dating
nAmgnBU
accrual date
i q MBU
marginal cost function
B q MBU
quotatin board
BS
A MBU
inflationary influence
nU oYBU
wholesale merchant
xok o]BU
o~U kM Tv{n o]BU
involuntary bankrupt merchant
SiAjoQ nj oiBU
delay in payment, lag in payment
value date
oUoj B
A gnBU
oUjp B
A gnBU
BTB Rk B
A gnBU
79
B MB FU
contract delay
jAjnAo
oiFU
SiAjoQ BAU k pA {B oiFU
waiting delay
establishment, foundation
jB BM ,uwFU
company formation
So{ uwFU
establish a factory
BinB uwFU
organize
jo jBpBw ,jo uwFU
establish a company
So{ jo uwFU
social security
BT]A FU
insourcing
iAj pA FU
hedging function
y{Q FU
finance
B ,jo B (nAkU) FU
jAjnAo
L SB n FU
accord and satisfaction
A gnBU pA kM nAmgnBU
postdate
A gnBU pA kM nAmgnBU
dual dating
Bj nAmgnBU
post dating
oi nAmgnBU
jk\ nBzTA .nk nAmgnBU
dating and reissuance
measurement date
LwBd gnBU
Bw jw z gnBU
effective date
gnBU ,oY gnBU
disposal date
xo gnBU ,nAmA gnBU
date of arrival
jn gnBU
release dates
nBzTA BhnBU
RnBvi ,Bp AoL] ,SAo ,ABU
with-divided date
suppliers of funds
] BkFU
Bw nBzTA o pA B FU
equity financing
jB Bw nBzTA o pA B FU
equity finance
confirmation of accounts
nB]A n o pA B FU
financing lease
advance refunding
L
pA B FU
B FU ,RkBU MB d pA B FU
short-term financing
RkBU
debt financing
kM (B) FU
project finance
roQ B FU
equipment financing
RAq\U B FU
]nBi B FU
certify invoices
positive confirmation
o pA B FU ,Tvo B FU
nBTo
secure financing
B FU
inventory financing
Bj] B FU
(kM) kU B FU
back door financing
B MB FU
unconfirmed
AnAj j] kBU
confirmation asset existence
k RAoYFU
xjo oM jnA oiC pA njB A xn oYFU
lifo-cashflow consequences
k
material impact
SABM .k oYFU
e SiAjoQ nj oiFU
lag in payment of salary
past due
80
BkM kLU
Bv
A M kLU
BTikA jo Bow M kLU
attest
A ,jnBLTA ,kFU
approved
k{kFU
approval of transaction
Ao{ kFU
SiAjoQ S] JBvdUn kFU
certify invoice for payment
invoice confirmation
Bw .nT B kFU
jo kFU
prove
jo RBLYA ,jo kFU
positive verification
SLX kFU
kFU
confirm
A ,jnBLTA ,kFU
kFU
BM kFU
(ovU) kLU
foreign currencies
exchange of currency
certification of debt
nBkM kFU
BkM kFU
audit certification
woMBve kFU
legal letter
e kFU
JBve kB Znj kM B Bi kFU
liability representation
Aok kFU
representation by management
negative verification
kFU
(woMBve nj) kFU
promote
theory verification
xnBw kFU
nBLeB kFU
negative confirmation
woMBve nj kFU
attorneys letter
legal
BT
SLXU
rate-fixing
fo SLXU
free trade, open trade
jApC RnB\U
(ToTA) oTA RnB\U
price freeze
Ak (RBB) RBMo\U
BnpBM ,RnB\U
trade, commerce
aging of receivables
BnpBM ,RnB\U
international trade
AM RnB\U
barter trade
BQBBQ RnB\U
multilateral trade
LB]ka RnB\U
foreign trade
]nBi RnB\U
home trade, demestic trade, iAj RnB\U
split (split-up)
field experiments
analysis of differences
error analysis
81
BLT{A dU q\U
horizontal analysis
A dU q\U
economic analysis jB~T
A dU q\U
variance analysis
RBAodA dU q\U
nBM RB
A AodA dU q\U
idle times variance analysis
S
AodA dU q\U
price variance analysis
bilateral trade
LB]j RnB\U
state trading
Tj RnB\U
wholesale business
xo k RnB\U
sole trade
jo RnB\U
trade jo B ,zQ ,oe ,Kv ,RnB\U
counter trade
MBT RnB\U
closed trade
(jApCo) jkv RnB\U
regional trade
A RnB\U
fraudulent trading
ozB RnB\U
commercial
BnpBM ,UnB\U
AnAj MBpnA kk\U
asset revaluation, revaluation of assets
revaluation of assets
xnBw kk\U
AjoAhU jo kk\U
BU k{ BU BM dU q\U
differential cost analysis
sensitivity analysis
risk analysis
SwBve dU q\U
oi dU q\U
kBTw ,jAj dU q\U
input-output analysis
k{ bA ,k{ okk\U
judicial review
B
o kk\U
revise
jo bA ,jo okk\U
revision
opBM ,jk\ no ,o kk\U
rollover
kM kkU B kk\U
first hand experience
A Swj Mo\U
MBq nAkMBve BMo\U
cost accounting practices
82
T B ~dU
nCjw dU q\U
nCjw dU q\U
under consideration
take-over, affiliation
j dU q\U
jnCnj oT SdU
nB\U Sjkd SdU
in restraint of trade
convexity
JkdU
falsify, distortion
odU
Bp o RBodU
cut off misstatements
jo Ao k~
M B B
nA odU
B BUn Bk jBTwA
TBU .k{ MyQ odU
BTB dU q\U
(zhMoYA) noM Rnk
dU q\U
activity productivity analysis
BTB
U) BMBve kB dU q\U
break-down analysis
(BMBve wnoM
(~d KveoM) ~d dU q\U
product analysis
distort
AvB dU q\U
comparative analysis
projected misstatement
ovMow dU q\U
misstatements of facts
Be odU
materially misstated
k odU
intentional distortion
k odU
(BA MB
) dU MB
odU
tolerable misstatement
expected misstatement
economic sanction
nBTA jn odU
jB~T
A odU
UnB\U odU
break-even analysis
xpnA .q dU q\U
cost-value analysis
dU q\U ,B q dU q\U
BU
incremental analysis (marginal analysis)
nB\U odU
prohibitive price
,k
,odU
B M B ~dU ,\nkU ~dU
benefit-cost analysis
acquisition piecemeal
correlation analysis
B\ n M (koi) ~dU
lump sum acquisition
TvL dU q\U
fanout
disaggregated cost
stock acquisition
plant
earn
office equipment
aggregation
gather in the stops
additive
prescribe
overshadow
] ,\U
RB{nBw \U
k{B A ,\U
jo no ,jo q\U
RC{B ,RAq\U
nAjA YBYA B RAq\U
jAj nAo
BzASdU
83
dU
nAmnB ~dU
nAmnB ~dU
acquisition and retirements
delayed delivery
oiFU BM dU
wA dU ,pAkAnBM dU
income realization
realization
delivery to dock
k ] MB nj TvM dU
critical-perspective research
jAj dU
building hand over
BTiBw jAj dU
(roQ B nB )
jAj dU
final handover
M nAmSBA w M B jAj dU
jApC ,T{Am SBA ,j (k) ,oSBA
bailment
SB k
M jo
teller
nAkdU
] ApA nj dU
research
wA nj dU
nBLA nj dU
k~ pAkAnBM nj dU
k ] SBnj oMAoM nj dU
ex-store
ex quary
nj dU
Sok yAj ,RB nj dU
wA nj dU ,nkM nj dU
BQA iAj nj dU
ex ship
spot delivery
roQ L{ dU
security analyst
investment analyst
chartist (financial analyst)
kj dU
wn dU
cost analyst
nB d nj dU
(DAF) po nj dU
deliverer
MB{pnA dU
RBA z{Q dU
Tz nB nj dU
ex work (EXW)
UB dU
wU dU
(FOB)
{o n dU
Tz n dU
k B ,n dU
dU
B odU
accumulated depletion T{BLA MB dU
financial ratio analysis B BTLv dU
benefit analysis
kB .q dU
analytical-deductive
wB
,dU
k~ nj Tz n dU ,Tz pA dU
free overside
vL
MB nj jBwA dU
documenta against
84
(
M
) q] M q] }~hU
nB
A n B dU
free on rail road (FOR)
B dU
delivery of goods
ex-warehouse
ex-works
acceptance (to)
S
To dU
provisional take-over (acceptance)
B dU
nBLA pA B dU
BinB pA B dU
nBLA M B dU
CAn nj dU ,oU nj B dU
oT BA ,odU
hand over of site
BnB d dU
hand over, practical
S
dU
free on rail
takeover
hand-over of site
S
dU
provisional hand over
S
dU
non-delivery
jAk dU
delivered
(k{ dU) dU
expertise
odLU ,}~hU
professional expertise
Aoe }~hU
arbitrary allocation
nBTiA }~hU
o
AnA ov o ( TwA) }~hU
free on truck
B nj B dU
(no d B///) nB d nj B dU
ke M no d nj B dU
free carrier
k e M no d nj B dU
(no d B///)
free carrier (...named place)
premium
Q nB tBwA oM }~hU
monetary measure allocation
q opAkA BL oM }~hU
physical measurement allocation
budgetary appropriations
]jM }~hU
inter period allocation AnjM }~hU
k ] (vU) }~hU
allocation of fund
(
M
) q] M q] }~hU
appropriationitemized
po nj B dU
delivered at frontier (DAF)
k~ nkM nj wA n B dU
delivered ex quay (DEQ)
85
o
AnA (ov ) hU
violate
jo hU
discount, allowance
hU
xo S
nj RBhU
depreciation adequacy
T{BLA jw }~hU
appropriation of retained earing
discount
nj nj RBB }~hU
iteraperiod tax allocation
distribution discount
tax allocation
L }~hU
abate, abatement
indeterminate appropriation
alleviate
KwBT }~hU
direct allocation
Tv }~hU
rational allocation
}~hU
BTv
M MB }~hU
allocate resources to functions
allot
jAj ] }~hU
(kU) oAj M q }~hU
volume discount
Tvo Bq }~hU
xo hU
apportioned, allocated
make allowance on
violation
k{ B
hU
unearned discount
kz Kv hU
bonds discount o
AnA (ov ) hU
TB }~hU
hU
jAjnAo
jB } ,jAjnAo
Ao{ pA hU
infringement
86
pAT pAoU
L
BBw Bp RBB hU
cost estimate
(k{ BU S
) q hU
site preparation BnB q\U ,BnB nAkU
B jo nBLA ,B nAkU
inventory build-up
direct financing
B Tv nAkU
AkU
SB AkU
continuance
B nj L ukU
BTTiA zBpC pAoU
UBB hU
tax abatement
BnAm Bow UBB BAq .hU
UBB zU ,|Bi
investment tax credit (ITC)
freight rebate
irregulatory
hU
offend
k{ i KUo ,jo hU
customs offence o KU ,o hU
letter of violation
BhU
unstuffing (UK) (oTB pA B hU) hU
(unloading of container)
S
nBLA nj hU
unloading temporary store
unloading
xo ,hU
dU ,nAk ,hU
k{ U zBpC pAoU
extended trial balance
unloading of aircraft
B L
B zBpC pAoU
pre-closing trial balance
trial balance
Tz hU
BQA hU
Ao
xpnA hU
(jnCoM) hU
jnA RnBvi hU
jBw hU
Bp B jw hU
automatic balance
pAT pAoU
estimate of costs
ZnBh hU
nBLA j] hU
87
,
oU .qU yAq A ,
oU
o~Th BpAoU
AnjB BpAoU
pATB BpAoU
final balance sheet
B BpAoU
tB BpAoU ,k{ BpAoU
LoU BpAoU
Tv JBve kB B pAoU
Bow S{BLA ,Bow AoU
fund balance
accumulation of capital
customs transit
o SqAoU
AoL] BkB RBLUoU
|Bi n M BpAoU
special purpose balance sheet
array
BjAj U ,
A KUoU
SBnj KUoU
originator
kU ,kjKUoU
customs clearance
o pA }ioU
wnpBM kM }ioU
collocation arrangement kM
o pA k{ }ioU
internal traffic
iAj jjoU
substantial doubt
wBwA kjoU
professional skepticism
Aoe kjoU
nAj n oM BjAj woU
k{MyQ BpAoU
proforma balance sheet
balance sheet
tax avoidance
B S Rn ,BpAoU
k{ kML BpAoU
nAkMBve Be B BkoU
accounting gimmicks or tricks
promotion, upgrade
BUnA ,oU
employee class promotion AknB oU
appreciation of value
xpnA
oU
(S
nj) yAqA ,
oU .qU yAqA ,
oU
increase reduction, rise (in price)
kz kML BpAoU
unclassified balance sheet
( o B
nA BM) o BpAoU
balance sheetproforma
false balance sheet
JlB BpAoU
B L
B BpAoU
88
B RvU
T o n ,jo kk{
oU
boom (to)
~ B jBzQ vU
S
qU
oU
appreciation depreciationand
horizontal combination
SwAijAj vU
nBM kMpB] ,z vU
voluntary liquidation
nBTiA vU
A KoU
combination
TwQ M ,KoU
product mix
kU KoU
manufacturing mix
SiBw KoU
BMBve (nBTiBw) KoU
(voluntary winding-up)
accounting construction
kM vU
kwnow nj kM vU
settlement by abandonment
kA{ KoU
vertical combination
j KoU
combine
jo h ,jo KoU
least-cost combination q oT KoU
financial mixture
B KoU
product (production) mix ~d KoU
inverted scale
t KoU
nB\U BkeA KoU
settled, cleared
k{ vU
legal settlement
B
vU
~ e ,jo c ,kzhM ,jo vU
settle
jo
liquidate jo k ,jo qnA ,jo vU
winding-up
So{ dA B vU
settlement of a credit
nBLTA vU
credit facilities
(nBLTA) nBLTA RvU
MBT nBLTA RvU
business combination
bank facilities
re-exchange
solution
BM RvU
(no ) n RvU
emergency facilities
financial facilities
B RvU
cash conversion
k ] ovU
89
AjA B
U M ~U
economic substance
existing facilities
professional consitituencies
jB~T
A RzU
Aoe BjB ,Aoe RzU
j] RvU
BSjkd RvU
Bow zU
k{ zU
UAnjB BzU
koi o pA KeB~U
purchase acquisition
friendly takeover
allocation of wages
encourage
export incentives
progression
progressive
j] RvU
affirmation,
BTwj KeB~U
(wk B jk) kB~U
kB~U
(kFU) k~U
simple allocation
jBw (}~hU) vU
nBMow jBw (}~hU) vU
allocation of
ratification
K~U ,k~U
certification, certificate
(A ) k~U
yAqA kFU B k~U
increase endorsement
o~U
BAnAj o~U
jo co~U
(vU) ~U
alienation of assets
specify
settle up
jw vU
q jo vU
q }~hU ,q vU
liquidation of a company
So{ ~U
nAmBow B FU RB~U
MB (}~hU) vU
oAj M nBMow Bq vU
appropriation of overhead to
department
pricing decisions
risk increase
dividend decision
problem delineation
nAmS
RB~U
jw vU M Mo RB~U
AjA B
U M ~U
keep-or-drop decision
oi kkzU
(Fv) BM cozU
legal formality
customs formalities
B
RBozU
o RBozU
90
BU
q ka M ~U
commercial guarantee
nB\U
U
secured by mortgage
n
U
BTwj vo ,kw
U
q ka M ~U
multi-alternative decision
financing decision
B FU ~U
o
AnA qB] ~U
accommodation endorsement
|Bi Ao{
U
bond-refunding decision
nB]A B koi ~U
RAnjB
U
department (ECGD)
implicit guarantee
U
gv MB
o
U
product warranty
(kU) jnCo
U
T{Aj SA ,TiBw ~ ,jo
U
irrevocable guarantee
secure
Bko~U
BpBwoM Bko~U
WBY }h{ k
U
decision making
third-party guarantor
nB Ao]A B
U
~U lBhUA ,o~U
B FU AoM o~U
funding decision
nB B\A ve B
U
T BU o~U
tactical decision making
oM fo
U
kz
U
A BY ,A
U
kCnj q
U
kCnj BM q MBU
Aoeo o~U
dysfunctional decision making
financial decision making
B o~U
B i ~U
approval of the budget
]jM K~U
approval, confirmation,
kFU ,K~U
crucial financial decision
authorization, confirm
BpAoU K~U
BMBve LU
(reconcilement) of accounts
k Apn LU
specific authorization
comparative
disapprove
(AvB) LU
kCnj pBwoz ,{Q ,Q oU
laundering
ozB
market equilibrium
nApBM jBU
balance sheet equation
BpAoU jBU
(S
BvU) S
jBU
price equalization
co-operative, cooperative
BU
process map
conflict of interest
|Bi K~U
jo K~U
kAo o~U
B jB
U
BM B jB
U
SiAjoQpBM
U
o{ k
kM
U
unconditional guarantee
ad valorem tariff
xpnA BL oM oU
kMoU
d]oU oU
tariffication
91
oiFU \U
oiFU \U
(k{M) nBM Bpn jAkU
pB\ w jAkU
A \e ,A jAkU
protection tariff
TBe oU
seasonal tariff
~ oU
customs tariff
o oU
mixed tariff
Th oU
preferential tariff
(d]oU) pBT oU
tariff peaks
oU oX Ake .BM BoU
RAjnA rnB{ nw ,B A oU
import surcharge
optimum tariff
bargaining tariff
import tariff
BTTiA RkU
B Bw BBQ (RBeA) RkU
year-end adjustments
M oU
pBa oU
(UAjnA) o oU
o oTz oU
L
Bw RkU
TwA kU
nApBM (xpnA) S
BM kU
depreciation adjustment
kM kU
Tn xo B k{ BU BM kU
define
general definition
BinB U
(BonB wU) BinB U
(kz nB pA Swj) nB U
cessation of work
abandon operations
RB jo U
shut-down, holiday, day off
U
RB
U B U
abandonment of operations
B BMBve kU
adjustment of final accounts
Q xjo nj Bow kU
monetary working capital adjustment
S
cw kU
modified
k{ okk\U ,k{kU
modification of terms
Ao{ kU
marking
T{Am S ,kU
seasonal adjustment
~ kU
price adjustment
S
kU
haircut
nAjBM AnA xpnA jo kU
readjustment
jk\ kU
j] kU
inventory adjustment, stock adjustment
UM ,U
BA ,pBvM ,wBwA RAoU
improvement = betterment
pnA ovU pA {B kU
translation adjustment
unadjusted
tariff
kz bA ,kz kU
oU
(B nk B jn) knAjpBM oU
prohibitive tarrif
92
tax liability
AoyQ RAoU
UBB (kM) kU
promise to pay
SiAjoQ M kU
undertake a payment
jo SiAjoQ kU
transit bond-note
SqAoU kU
fixed obligation
SMBY kU
BTeA kM ,BY kU
preventive repairs
secondary liability
ordinary repair
stock subscription
underwrite shares
Bw koi kU
jo Bw koi kU
jAjnAo
koi kU
negotiated underwriting
AoyQ RAoU
B wBwA RAoU ,L
oTo RAoU
jo qB] B A RB
U qTv
extraordinary repairs
/j{ AnAj
overhaul,
jBA oU B wBwA oU
major repair or extraordinary repair
jB oU
repair and maintenance S{Ak oU
generalization
jAj U
dept-equity swap
Bw BM kM U
audit rotation BwoMBve yioa (U)
(pBw) pBvM U
replacement and betterment
nB o{ U
postponement of inception
commitments, obligations,
deed of convenant
liabilities, encumbrances
consideration
ApAMB ,Y , ,kU
B
kU
contract obligation
jAjnAo
kU
price undertaking
S
kU
short-term liability,
Rk BU kU
lease obligations
short-term obligation
economic obligations
(RA)kU
nB]A RAkU
ABow RkkM AnB]A RAkU
legal obligation
warranty deed
jB~T
A RAkU
primary obligation
A A RAkU
long term commitments Rk kM RAkU
secondary obligations
BY RAkU
specific commitments
|Bi RAkU
government obligations
Sj RAkU
employers liabilities
BonB RAkU
obligations outstanding
RAkU
o
AnA nj Znk RAkU
quasi-loan
B kM ,B kU
financial liability (obligation)
ABow ZnBh kU
commitments for capital expenditure
remaining obligation
j] kU
letter of commitment, warranty, BkU
written undertaking
BkU
oz (A) kU
nBTA jn ZnBh o ,kU
cash commitments
k RAkU
BTeA BkM RAkU
commitment
joint bond
oTz SB B kU
BwBwA tBwA oM w o wA xpnA U
par-value capital stock
So{
valuing securities
nAjBM AnA xpnA U
B RAkU
koipBM kU
kM ,kU
93
koi RBU
inflationary changes
nU RAoU
xjo Bow nj RAoU
~ RAoU
BwBwA jB RAoU
BAnAj xpnA U
nAkMBve nj xpnA U
accounting valuation
jB Bw xpnA U
common stock valuation
brand switching
mark up pricing
o B nj o~U ,kLU ,oU
jB~U Bw ,jB~U oU
random variation
change alter
business valuation
S
yAqA U
k{ BU BM U
life-cycle costing
floating prices
nAkMBve Bxn A nj oU
BT
(SLXU) U
o nA e U
assessment of duties
income determination
methods
wage determination
nAkMBve (B)jnCoM nj oU
change in accounting estimates
change in equity
SB e nj oU
B }Bi nj oU
Bow nj oU
alteration of capital, change in capital
(pnA) kLU fo nj oU
change in conversion rate
downturn
price-level changes,
q ow BM kn oU
BS
cw oU
tier
S
U
kjzU
A BM jk\ U
declassified cost
~d
timing
kLBp ,Bp S
U
experience rating
fo U
unitization
keA U
fix
S
SLXU U
k{ BU BM U ,q U
cost ascertainment
primary movement
costing production
A kk{ oU
{ oU
change Q jo joi ,jAj oU ,jo oU
alteration of the books oUBj bA oU
incremental
zAqA ,B , BU
exchange difference
ovU RBU
purchase discrepancy
koi RBU
change of occupation
kCnj U
jqTwj U
kU q U
nBBQ MBq ,jAjnAo
q U
contract costing
o ~d q U
costing by-product
oTz ~d q U
costing joint-product
94
BA jw vU
delegation of responsibilitySv U
shift differential
yzM B BU
demand for payment
SiAjoQ B BU
toMBve AoM M y{Q B BU
semantic interpretation
A (SwAinj) B BU
application (request) for loan
letter of application
elastic demand
AkhTwA B BU
yz BM B BU
nApBM BM B BU
j pA Bw (koi) B BU
application for shares through broker
misinterpretation
separation of accounts
nApBM B BU
nBLTA yBz B BU
joint demand
oTz B BU
jo o ,jo dU ,jo LU
BMBve U
RAnBTiA e U
credit application
RAoi U
oAj M BinB U
assume, bear
undertake
factory departmentalization
separate
allocation, apportionment,
B kMv ,B vU
disaggregation
statutory apportionment
delegation of authority
decentralize
nBTiA U
oUBQ Bjn M nBTiA U
nB U
jAj dU ,jo U
95
name plugging
proprietorship
pure play
unitized cargo
compeletion
nB\U S B B nAoU
B U
~dU
dU
U
B BRn U
U
nAkMBve vU
unimodal
BU
information technology RBA rU
roQ nj okk\U MBpnA U
accounting technician
roQ L{ U
project network technique (PNT)
Tvw pC BU
system-testing techniques
nB\U KU
UBnAkU KU
B So{ M SwA So{ nj KU
corporate fraud
k{BM C
throughput scam xpAjoQ So nj KU
S
] BS
nj KU
procurement fraud
MBpnA BU
evaluation techniques
program
internal fraud
BpBw nj KU
ABAn KU
nAjoM ,jBTwAw ,KU
computer fraud
BoM dU q\U BU
program analysis techniques
consolidation techniques
U BU
quantitative techniques nAk BU
iAj oT Tvw (M jBTA) oM U
reliance on internal control
S
A e BM U
consolidation with minority interest
one-line consolidation
owU U
multi-stage consolidation Aeoka U
~dU gnBU nj U
consolidation at acquisition date
Toko KU
employee fraud
AknB KU
cheat jo nAjoM ,jAj Ko ,jo KU
customs fraud o hU .o KU
B S U Rn M SwA LU
nAkoi Bp M k{ BwnA
quality substitution
potential dilution
BM U
cost down expense
q jAj U
k{BU BM yB ,q U
cost reduction
satisfice
96
kSBe Bo{ ,TBe AU
bond discount
nAjBM . o
AnA qU
BM hU ,BM q ,BM qU
bank discount
]n e kM qU
discount without recourse
UC BkCnj qU
discounting future earnings
(jnCnj pn xpnA M) k{ qU
discounted
k{ qU k AoL] ,] xjo qU
discounted cash flow
rediscount
jk\ qU
compound discount
Ko qU
adjustment, setup
kU ,bA ,U
draw up a declaration BnBA jo U
/ fill in the declaration
u\Rn jo U
draw up a process verbal
regulate
re-consignment
martingaleBp Bnj KveoM ojB
U
metric ton
ton
( 2204.6) oT U
( nAq jB) U
S pe nj zhM U
Bw U
consolidation of shares
Bw U
consolidated
k{ U
full consolidation
B U
consolidate
jo U
proportional consolidation KwBT U
proportionate consolidation
Lv U
evening up
pn B nj B jo BU
wholly owned
SB BU
price discrimination
S
qBU
market tendency
nApBM BU
bias
ow ,K~U ,ow ,BU
extension of credits
RAnBLTA kkU
renewal of a lease
nB]A jAjnAo
kkU
(pBwowjnj) nAjv A kkU
troubled debt restructuring
RBA qoU
nA qoU
devolution
AjpqoU
centralization
AoqoU
taking possession
U
repossession
BY U
repossess
jk\ U
T{Am VnA M ,S w M B U
centralization of affairs
bequeath
repossession of goods
possessive
U
revaluation alternation MBpnA kk\U JBU
2240 BM oMAoM) kM U ,( 1027) nqM U
long ton
(kQ
imprest cash (fund)
AjoAhU
pnA xpnA wn qU
exchange devaluation
fail (to)
discount(ing)
97
binomial distribution
probability distribution
nBC pU
RBTeA pU
RoY A pU
kCnj A pU
Se nj AU
arbitration agreement
Se nj AU
non-compete agreement SMB
n k AU
sales agreement (contract)
xo AU
oz xo AU
conditional sale agreement
kCnj pU
T{BLA A] j pU
Bw jw pU
o{ pU
q A pU
jAjnAo
AU
AnBL BM ~U (nAk nAo
) AU
scheme of composition
occomodation
distribute
jo pU
(oM ,Bow ,jw) jB pU
physical distribution
RBLYA AU
proof beyond a reasonable doubt
redistribution
jk\ pU
jAkU , nqM B pAkA ,o pU
sampling distribution
nj
A
oAj M q pU
earning potential
earning power
operating capability
wU
oM pA wU
nj pA wU
jB~T
A wU
jAj wU
TB wU
U
nAkMBve BjnAkBTwA Ao]A BU
UB AU
financial capability
B AU
cost efficient
q o pA omQ]U
justify
jo ]U
kwn o ]U ,woMBve o ]U
audit brief
lodgement
joPw ,jU
infation
nU
inflation
n U
deflating
AjpnU
galloping inflation
jBe n U ,kMBT{ n U
hyperinflation kk{ nU ,ThvB nU
demand pull
B BU yAqA pA {B nU
inflationary
nU
(AjB] AM e jBdUA =) oU
98
woMBve BU
nApBM S
M }BiB kU
gross national product at market
A S
M }BiB kU
gross national product at factor
actual production
A kU
]jM BM vB nj
A kU
B w M AnAj TiBw B kU
built by owner
manufacturing
SiBw ,kU
BQBBQ ,oUBU
k{BU BM BM kCnj oUBU
off-setting
B BUn U U
compilation of financial statements
BnBA jo U U
prepare a declaration
~U nF wU AA pA Two U
estate accounting
(AjB] AM e jBdUA =) oU
TIR (international road transport
union IRU)
woMBve BU
audit recommendations
deregistration
B BjAkn SLY
U
(SB k)
U
technical insolvency
U
cessation
nB\U RB
U
actual insolvency (SiAjoQ nj)
U
absolute insolvency
B
U
SiAjoQ nj AUB ,k T{Ak ,
U
insolvency
BkM
cessation of learning
ojB
U
foreclosure
AA L ,AA
U
L ,o] ,
U
inactivity
n jo L .
U
confiscate (to)
(jo L ) jo
U
BjAj e o pA ,AnAj o~U
U
impound
bankruptcy trustee
Tv{n SU
LA kU
A kU
over product (LA kU) pAkA pA yM kU
net domestic product iAj }Bi kU
marginal net product
B }Bi kU
wA So cw nj kU
capacity-level production
job production
(AB) jqnB kU
(B ) jo kU
reproduction
jk\ kU
national product
~d (kU)
joint production
oTz kU
expected output
nBTA jn kU
A S
M iAj }BiB kU
produce
AnAj }BiB kU
gross domestic product (GDP)
}BiB kU
gross national product (GNP)
V
kML RBeA ,kML kk\U SLY
reclassification entry
amendment entry
kU SLY
kme SLY
posting to T-account T { M JBve SLY
BMBve SLY
eliminating entry
k{i SLY
perpetual entry
Aj SLY
perpetual inventory B j] Aj SLY
JBve oUBj nj SLY
entry in book of accounts
journalization
beta stationary
BTM Ko jM SMBY
continuous, constant, fixed
oTv ,SMBY
fixed
() SMBY
recorder, registar, reliability
RBLY
stability
nAkBQ ,RBLY
onBM AkU ,TiA SBn ,(n) RBLY
consistency
(n RBLY)Bxn
dividend stability
Bw jw RBLY
functional fixation
jo RBLY
stability of price
S
RBLY
oTj nj SLY ,o ,jnA ,
,UnC ,SLY
entry
monthly closing entry
BB BTTiA SLY
remote job entry
nj An pA SLY
registering of deeds
jBwA SLY
land and deed registry A jBwA SLY
oTj BLT{A ,BLT{A SLY
clerical error
incorrect entry
() BLT{A SLY
(kU) eA SLY
chronological entry
daily entry(log)
prime entry
Apn SLY
day by day entry
pnMpn SLY
record
jo oTj SLY ,nk ,MBw ,SLY
simple entry
(o ) jBw SLY
time-keeping nB RB
A SLY ,nB RBBw SLY
original entry
debit entry
credit entry
closing
koi ApAMB ,B Y
100
xnBw SLY
xnBw SLY
registration of companies
BTo{ SLY
registration of trade
nB\U SLY
mark, trade mark registry
covering entry
B SLY
(nBBTvM MB nj nBkM) MBT SLY
Ko SLY
compound entry, combined entry
corresponding entry
woMBve kU BSLY
audit adjustment entries
altered entries
k{ bA oU BSLY
self-balancing entries
pAoU ji BSLY
book-keeping entries
nAjoTj BSLY
two-line entries
owj BSLY
gnBU KUoU M Bpn BSLY
chronological records
kU xn M Bq SLY
,Bpn UnC (B
) jB ,B SLY
article
\ B Bpn nj B
social wealth
BT]A RoY
stock of wealth
T{BLA RoY
initial wealth
A RoY
national wealth
RoY
terminal wealth
B RoY
koi ApAMB ,B Y
purchase consideration
Z
oe S
,oe BB]
professions position
qB]
replacing, replacement, substitution
debt refunding
kM AnA qB]
o
AnA qB]
U ,qB]
RAjnA qB]
RnBvi AoL]
me ,SAo ,AoL]
bond refunding
replacement
import substitution
award of damages
product launch
nApBM nj ~d TiAkA B]
handling of goods
B B\MB]
transposition
jAkA T{ B\MB]
rotation
B U ,B\MB]
plant rearragement
RC{B B\MB]
collective
] ,B]
dU jn nBC B]
universe, population
opulation of interest
accountants society
o jn nBC B]
AnAkMBve B]
Tv AnAkMBve B]
double-taxation relief
equivalent compensation
economic community
compensatory
B
RBB AoL]
jB AoL]
(k AoL]) AoL]
B RBA pBwAk]
jB~T
A B]
BQnA jB~T
A B]
BoC wn AnAkMBve B]
,Bzo Sv U ,pBwAk]
separation
(jo ,BAk])
nAqnB vw nj BoTz JBve pBwAk]
individual segregation
association of book-keepers
schedules of depreciation
affluent society
TwA Ak]
woMBve RB kMBp Ak]
UBB Ak]
accountants (ASCPA)
international
Bn B] ,o~ B]
potential substitution
BM zB]
BA ,qB]
premium, prize, reward, bonus
schedules of tax
tax tables
cost tables
AM AnAjoTj B]
production bonus
UAnjB qB]
102
(Bkw) knB o]
k{ qnBoM BSB Bp k]
planning calendar
Bn nj A Bv
A xpnA k]
present value table of an annuity of
TiAjoQ BMBve w k]
accounts payable aging schedule
TBnj BJBve w k]
accounts receivable aging schedule
payoff table
Bn nj A Bv
A xpnA k]
RAkB k]
AnAj jBTwA MB
o k]
Bn jB Bv
A xpnA k]
present value teble of an annuity of
1 Rial
Bn xpnA k]
present value table of 1 Rial
TwA k]
nAmBow BTo k]
vAv
k]
BS
k]
dU q\U (oMnB) k]
schedule of prices
A TwA k]
loan amortization schedule
repayment schedule
SiAjoQpBM k]
Ko oM k]
analysis schedule
saving schedule
q xjo k]
schedule of quotations
B k]
kU jBeC jB k]
pAkA uQ k]
ok M jBeC kLU k]
conversion table
xpnA M kLU k]
kU nAk k]
rate schedule, rate card
fo k]
kCnj oM RBB fo k]
allotment schedule
quantity schedule
crosswalk table
}~hU k]
(RAnBLTA ,]) }~hU k]
oT ka M MAn kj Bz k]
BTeA k] ,MBU k]
correlation table
contingency table
over absorb
tariff schedule
ke pA yM Jm]
kU M nBMow (}~hU) Jm]
( A M) jo Jm]
Jm] ov ,kz Jm]
absorbtion of cost (expense) q Jm]
overhead absorbtion, nBMow (q) Jm]
underabsorption
oU k]
o oU k]
overapplied overhead
exemplary damages
heavy penalties
overhead crane
white-collar crime
knAjpBM Ao]
w Ao]
(owBM) w Yo]
(Bkw) knB o]
project schedule
103
(TiBw) ]
inflow of cash
k ] jn Bo]
k ] UC BBo] ,UC k BBo]
BXTwA k BBo]
exceptional cash flows
offence
B FU BTB pA Be k BBo]
cash flows from financing activities
nAmBow k BBo]
investment cash flows
L
oTo k BBo]
extraordinary cash flow
outflow of cash
SLX k BBo]
AnjB k BBo]
flow
k ] Zoi Bo]
Bo] ,xjo ,(TB) T{Aj Bo]
BjnAkBTwA kU wBw Bo]
circulation
fine, penalty
o]
forfeit, penalty
SAo ,ABU ,o]
RApB\ ,o ,o] .o] ,o]
flow of goods
amercement, penalty
k o]
cash penalty, amerciament (amercement)
amerce
jo k o]
SwQ
n L RBq]
Tv
,q]
integral part
q]
search
]Sv] ,jo \Tv]
joaalah, contract of reward
B]
counterfeit
]
forgery
KU ,] ,pBwkw ,jBwA ]
check forgery
a ]
collateral forgery
a ]
forge
jo ]
(TiBw) ]
forged, fabrication, counterfeit
funds inflow
xjo ,Bo]
(~d) B xjo Bo]
] jn xjo Bo]
q xjo Bo]
transaction flow
B ,jBL Bo]
conciliatory
dB~ Bo]
free cash flow
jApC k Bo]
incremental cash flow B A k Bo]
cash flow
k ] xjo ,k Bo]
negative cash flow
k Bo]
terminal cash flow
B k Bo]
k{ qU k Bo]
discounted cash flows
cash flow per share
w o k Bo]
nAkMBve RB nAj Bo]
RBB pA L
pA Q jn Bo]
pretax cash inflow
k ] jn Bo]
cash inflow, inflow of cash
104
v]
selling license
session, meeting
v]
meeting
\A ,v]
work prevention
nB pA o]
collection of data
RBA nC]
data gathering RBA BjAj nC]
collect savings
pAkAuQ jo nC]
proxy fight
BTB nC]
nBMow Bq nC]
rationing, couponing
] BdTA ,A ]
Tv nBAodA ]
kM ]
hash total
jBo ] ,nj ]
sum
] ,jo i ,jp ]
footing
j jp ]
jqTwj e Sv jp ]
adding the payroll
footing up
(JBve) j B Tw ]
(k{ ]) k{ ]
accumulative, cumulative
foot(ing)
j ]
\e joM BM S]) j ,A jo ]
cross footing, cross check
(TiBw
crosscast
B
nA A jo ]
jo T{BLA ,jo ]
aggregate, collect
B{ S]
SBe ,L]
accounting aspects
nAkMBve BL]
counter-offer
jBzQ JA]
(nk) ] eAn ,JA]
aspect, feature
feasible solution
licence, permit
AoQ ,pA]
^
BAnAj kLU nj ,k ] xjo ioa
self-liquidating cycle
k ] M nB]
nAjnBLA B j] ioa
cash cycle
framework
k ] ioa
B BUn M Mo Bioa
o JanBa
]Twj jp Ba
abacus
Uoa
rotation of directors
Aok yioa
financing cycle
B FU ioa
SiAjoQ (koi) ~dU ioa
collective bargaining
transaction cycle
RB ioa
job cycle
nB ioa
revolve
kioa
waiver
BA ,oo ,{Qza
open check
k{k a ,pBM a
uncrossed check
k{k a ,pBM a
JBveo pA BM nj pBwJBve ,pBMa
sampling frame
BM a
cashiers cheque
woMBve ioa
payroll cycle
jqTwj e ioa
BnB jqTwj e ioa
payroll and personnel cycle
cheque
BM a
certified check k{kFU a ,BM a
ji k a ,k{
U a ,BM a
cashiers check (cheque)
BM
TzoM a
bouncing cheque, bad cheque (US)
unpaid cheque
TzoM a
ov S M k{SzoM a ,dM a
nonsufficient fund check
j]
koi ioa
nAjA (] nj) ,nj ,ioa
xjo nj Bow ioa
xo ioa
106
dM a
dM a
jkv a ,dM a
U a ,MBT a
T{m Rk a
travelers check (cheque)
UoBv a
dM a ,jkv a
stale cheque
paid check
n a
(k{ BM) k{ a
overdraw a check
k{ SiAjoQ a
a { ,k{SiAjoQ a
TiAjoQ a
TvQ a
T{mgnBU a
] a
BM a ,a
jo Ae a
postal cheque
out-of-date check
forged check
cashed cheque
k{ k a
kzk a
cash cheque
k a
dishonored cheque
a
post dated cheque (nAjRk) nAjk a
toTwj nj B MB , Bo] nj Ba
check (cheque)
float
uncashed (check)
MB o Ba
a ,kz SBnj a
uncollectable checks
outstanding check
deposit checks
check received
cancel a check
BM M k{nAmA Ba
jo BM An a
jo AnA AoM An a
jo Ae a
Bo] nj a
Be ] nj a
TBnj a
kw a
oz a ,nAjkw a
k{ SzoM j] ov j M a
SwA
(BMo) ~h{ a
personal (check-cheque)
rubber cheque
check drawn
/j{ T{ BTwj w M a
cheque-in facility
multi-shift
TM ka
A pA Twj xo koi nBM ka
daisy chain
draw (a check)
scote
legal inspectors
JBve i Ja
qa LwBd ,nAk JBve ,i Ja
tally
stowage nBM ka q ,nBM jAj B] ,nBM ka
njB a
nBBTvM ] nj njB a
kz a
B
tnpBM Sv a
B BUn Sv a
company accounts checklist
b
xo M jw SLv ,jw {Be
profit margin
~d keA jw {Be
substantive
SA qBe
general accident
nB pA {Bo YjBe
work related injury, work nB pA {B YjBe
unit contribution
related accident
solvency margin
event
nBLTA k {Be
interest rate margin
jw fo {Be
profitability yield
nCjw (jpBM) Be
yield of sale
xo Be
yield of sale of asset AnAj xo Be
dominate
k{ [An ,k{ Be
corporate governance
To{ S Be
overheated
nU SBe
solvency case
nBvA k SBe
,A ,MBLe (JlB n) JBLe
bubble
(Bw JBLe) kLo
lock-up
Bow uLe
RBA pU Aj ,RBA nBzTA \e
jAkn ,
A ,YjBe
error cushion
BLT{A {Be
margin of safety (MS)
A {Be
margin xpnA RBU ,}BiB jw ,jw {Be
gross profit margin
}BiB jw {Be
xo {Be
segment margin nB\U yhM xo {Be
SnBz MB
{Be ,xo {Be
contribution margin
kU i xo {Be
total contribution margin xo {Be
SLX xo {Be
money stock
Q \e
hU \e
kU kAqU \e
estimated volume
~d xo {Be
product margin contribution
break-even volume
volume
trade
B \e ,\e
RB xjo ,kTw jAj \e
volume
k{kTw jAj Bw \e
volume of shares traded
108
xo \e
k{
U oTv
Ake
guaranteed minimum pension
xo \e
sales volume = volume of sales
L MB jpBM fo Ake
nBTA jn kU \e
maximum (Max)
jqTwj fo
Ake
maintenance requirement
j
Ake
B
TikA oX Ake
oTzM ,oX Ake
SiAjoQpBM nj oX Ake
o L
MB
vn oX Ake
allowance for sampling risk
confidence limit
jBTA ke ,BA ke
nBLTA w ,nBLTA ke
S
yAqA ke
Ake
B
TikA
Ake
credit ceiling
limit up
minimum (min)
(S
j) o L
MB
vn oX Ake
allowance for sampling risk (ASR,
precision)
minimum variation
oU
Ake
A nAmBow
Ake
wealth maximization
plant capacity
peak efficiency
minimum efficiency
minimization of cost
minimum price
S
Ake
nApBM S
B k{ BU S
Ake
CnB
Ake
k{ BU BM jo
Ake
cost minimization
k{ BU BM jo
Ake
minimize
qa jo
Ake
k AoL] kB
Ake
compensatory balance
maximization of income
minimum benefits
constraint maximization
BAq
Ake
living wage, minimum wage
jq
Ake
minimum pension
oTv
Ake
TvzpBM oTv
Ake
minimum old age pension
109
, oe
kCnj w
Ake oX Ake
exercise limit
nBTiA BA jke
misstatement bounds
BQ BM jke
precision limits
S
j jke
woMBve Bkwn jke
scope of audit work
stratum boundaries
RBL jke
e ,kwn Aj ,{ Aj RB jke
scope
S{m MB
ke ,BAke
upper error limit
BLT{A BM ke
odU BM ke
upper limit on misstatement
nAmBow BTo \ po ke
computed
markup cancellation
yAqA me
TvMA BSo{
A me
debit limit
kM ke
S
j BQ ke
intercompany elimination
elimination of non-value-added
cash limit
operations
limit move
write off
price floor
S
,S
BQ ke
oT BQ ke
k SiAjoQ ke
S
oU ke
nBLTA (i) ke
activity elimination
SB me
write of, delete, ommit
jo me
direct write off
Tv jo me
cross out
(jo jkv) jo me
k{Siw RBLB me
consolidation
abatement
fluctuation limits
B q] q me
k{ me jnA ,RBme
open outcry
n
e ZAoe
public auction
ZAoe
~U n M xo ,ZAoe .xo ,ZAoe
dismissals
nAmZAoe
}~hT ,Aoe
professional, practitioner
practice
,oe
S
oU pB\ ke
Apn S
oU pB\ ke
M ,J ke
nB nj J ke
optimum stock level j] J ke
BA) nBLTA AnA A ,nBLTA (Aq) ke
line of credit
(nBLTA i
required quorum
p JB~ ke
credit limits
nBLTA jke
optimum work period
110
nB] JBve
insured account
account paid
k{M JBve
k{ SiAjoQ JBve
To{ M TiAjoQ JBve
~~hU nB , oe
profession
project account
roQ JBve
pAkAuQ JBve
Bw ,}~hU JBve
saving account
adjustment account
unsettled account
funds account
kz vU JBve
k{
U JBve
oTj RkU JBve
RAnBLTA JBve
cash credits account k RAnBLTA JBve
margin account
nBLTA JBve
nAqnB jq BoTz nBLTA JBve
general account
secured account
property account
AA JBve
xo JBve ,k{nAm A AA
JBve
disposals account
SMBY BAnAj
SYAn nB~dA JBve
detail account
charge-and-dischage statement
nBMow kU JBve
profit appropriation
~U JBve
jw vU JBve
Bp jw vU JBve
B TikA JBve
imprest account
client account
AjoAhU JBve
(BjAj wU)k{
U JBve
attached account
BoTz BM JBve
kB kM JBve
drawing account
S{AjoM JBve
Bo{ BS{AjoM JBve
zero-balance account
offshore account
pooM JBve
kB kM ,k{TvM JBve
closed account
interest account
primary account
current account, running
account checking account
nB] JBve
oM JBve
TBnj oM JBve
nAj { M JBve
111
wn nAkMBve
certified public accountant
BM nB] JBve
(jw) oM kM nB] JBve
certified accountant
certified
Sok wn nAkMBve
L{ nB] JBve
qo nAjA nB] JBve ,qo nB] JBve
public accountant
real account
jBTA MB
o nAkMBve
unreliable accountant
B
toMBve ,B
nAkMBve
statutory accountant
Zoi JBve
Bp jw i JBve
general accountant
financial accountant
B nAkMBve
(oLi) }~hT nAkMBve
management accountant Sok nAkMBve
independent wn nAkMBve ,Tv nAkMBve
self-balancing account
expert accountant
permanent account
appointed accountant
J~ nAkMBve
qualified accountant Ao{ k]A nAkMBve
nj }~hT B oKeB ,JBq nAkMBve
cost accountant
k{BU BM nAkMBve
tax effect accounting UBB nBYC nAkMBve
(KU nAkMBve ) nBTMA nAkMBve
senior accountant
creative accounting
accountant
k{nA nAkMBve
nAkMBve ,k{nA nAkMBve
chief accountant
lease accounting
nB]A nAkMBve
kjnB]A wU nB]A nAkMBve
lessor accounting
social accounting
BT]A nAkMBve
nBT xpnA nAkMBve
fair-value accounting
pAU ji JBve
Aj JBve
nAkMBve
k{nA nAkMBve
SeM nAkMBve
dishonored accountant
112
international
s xpnA nAkMBve
AM nAkMBve
s xpnA nAkMBve
equity method of accounting
advanced accounting
TozQ nAkMBve
(q]Mq]) dozU nAkMBve
detail accounting
push-down accounting
MB{pnA nAkMBve
variance accounting
RBAodA nAkMBve
B FU AoM nAkMBve
accrual accounting
BS
oU nAkMBve
accounting for changing price
detailed accounting
~U nAkMBve
inflation accounting
nU nAkMBve
jB~T
A wU nAkMBve
kU BL oM nAkMBve
kU nAkMBve
nAkMBve oe ,nAkMBve
private accounting
~i nAkMBve
nB\TwA BAnAj nAkMBve
manufacturing accounting
accountancy
S
cw nj oU BL oM nAkMBve
price-level accounting
kCnj nAkMBve
national income accounting
Tj nAkMBve
government(al) accounting
BnAjo{ Tj nAkMBve
governmental and municipal accounting
behavioral accounting
nBTn nAkMBve
(nk) kCpn nAkMBve
accountingmodern
o pA AnAj
(M nAkMBve)
pB\ AnAj /k{BM xpnA AnAj ,xo
voyage accounting
admitted asset
113
toMBve
Sv y\w nAkMBve
BvA MB nAkMBve
human resource accounting
Sv y\w nAkMBve
contemporary responsibility accounting
B MB nAkMBve
financial found accounting
Sv y\w nAkMBve
responsibility accounting
k{kU k nAkMBve
monetary cash-basis accounting
B o{nAq nAkMBve
financial accounting and reporting
expenditure accounting
q nAkMBve
jnAkBTwA MB q nAkMBve
B
U BTo{ nAkMBve
partnership accounting
branch accounting
K{ nAkMBve
TvzpBM Beo nAkMBve
hU MB q nAkMBve
estimating-cost accounting
nAkMBve
public accounting, general accounting
eAo MB q nAkMBve
process cost accounting
BA B nAkMBve
consignment accounting
venture accounting
SB nAkMBve
nB]A AkMBve
income account
kCnj JBve
account receivable
TBnj JBve
BTo{ M TBnj JBve
accounting for lease
SB nAkMBve
proprietorship accounting
financial accounting
tax accounting
jqTwj JBve
labour account, wages account
general ledger account
oTj JBve
bilateral account
LB]j JBve
MBpnA kk\U AoM oil JBve
B nAkMBve
UBB nAkMBve
TozQ B nAkMBve
s xpnA oM TL nAkMBve
equity accounting
BjAkn oM TL nAkMBve
events accounting
Sok nAkMBve
management accounting
managerial accounting
Sok nAkMBve
Bv) BjAj nA M Mo nAkMBve
forensic accounting
(BjAj
Bw BTo{ BT]A Sv nAkMBve
corporate social accounting
macro accounting
national accounting
nAkMBve
nAkMBve
114
B] woMBve
initial audit
Tvh toMBve
(|Bi) s toMBve
woMBve
Bw oiC woMBve
toMBve
toMBve
principal auditor
A toMBve
forensic auditors
BjAj nA BwoMBve
pessimist auditor
MkM toMBve
(oM) oM toMBve
mandated audit
unbiased auditor
special auditor
audit(ing)
effectiveness audit
compulsory audit
nAo A woMBve
woMBve oj B ,jnBLTA woMBve
attest audit
zhMnBLTA
horizontal audit
A woMBve
preliminary audit
A woMBve
BAn pA jBTwA BM woMBve
professional auditor
Aoe toMBve
(}~hT) oLi toMBve
internal auditor
iAj toMBve
iAj wn toMBve ,oLi iAj toMBve
expert auditor
RBLwBd Aj toMBve
joTv Aj BM woMBve
audit
(CISA)
quality audit
company auditor
confidential audit
unreliable auditor
BAn M woMBve
So{ toMBve
njB So{ toMBve
jBTA MB
o toMBve
unqualified auditor
computer-assisted audit
Se k
B toMBve
L
toMBve
general auditor
project audit
tax auditor
post-audit review
toMBve
UBB toMBve
authorized auditor (wn) pB\ toMBve
Tv toMBve
postaudit
roQ woMBve
kwn B\A pA uQ woMBve
B jAkn pA uQ woMBve
(A)BpAoU woMBve
RAoU woMBve
(~) ~U woMBve
independent auditor
Tv toMBve
AM Tv toMBve
B] woMBve
115
Tv woMBve
performance audit
jo woMBve
Sok jo woMBve
UB woMBve
woMBve
o Ao B B] woMBve
oAo B B] woMBve
UB woMBve ,bo Ao]A e woMBve
post audit
BroQ
specific audit
|Bi woMBve
SA BM i woMBve
vital importance audit
internal auditing
statutory audit
RB pA L woMBve
pre-audit, pre-auditing
Bw A nj woMBve
pre audit
Tj woMBve
computer audit
BAn woMBve
zBpC RBA BM ABAn woMBve
audit test deck
joint audit
compliance audit
woMBve
financial audit
B woMBve
tax audit (auditing)
UBB woMBve
SBn B woMBve
financial compliance audit
risk-based audit
iAj woMBve
zhMoYA iAj woMBve
vn oM TL woMBve
Tvw oM TL woMBve
systems-based audit
(Bw ) Bw M Bw woMBve
annual auditing, yearly audit
previous years audit
L
Bw woMBve
annual audit
BBw woMBve
audited
k{ woMBve
proper audit (kBM `Ba) cd woMBve
CnB jB~T
A o woMBve
economy and efficiency audit
B BRn woMBve
system-based audit
limited audit
jkd woMBve
BRn o nBA v woMBve
primary auditor
U
BT]A BTv woMBve
external auditing
Tv woMBve
Bp jw Rn ,Bp jw JBve
116
Tv woMBve
independent audit
Tv woMBve
statement
continous audit
forensic audit
Bp B jw JBve
~h{ JBve
branches account
K{ JBve
branch account
L{ JBve
o
AnA o JBve
personal account
Bw o JBve
= paid-in surplus
oTv woMBve
BjAj jnA woMBve
ad hoc audit
s .jn woMBve
engineering audit
wk woMBve
incomplete audit
BUB woMBve
(BUB) }
B woMBve
imperfect auditing
Tvh woMBve
kz woMBve
woMBve
B woMBve
j] (woMBve)
A k woMBve
unaudited
modern auditing
nBL JBve
containers account B e o JBve
kB JBve ,B JBve
agency account
A]jM jo JBve
budgeted account trade
inactive account
Bo JBve
active account
(nAj xjo) B JBve
final account
B JBve ,
JBve
k{ bA jni
JBve
altered account
cost account
k{ BU S
JBve
(BQ q JBve) BQ k{ S
JBve
final audit
existence
SiA woMBve
pn oiC BU k{ SLY JBve ,kCpn JBve
up to date account
fictitious account
false accounting
cooking account,
manipulation of accounts
cooking the books
jo pBwJBve
fraudulent, manipulation
deposit account
nAqnB JBve
consignment account
BA B JBve
,anBP BJBve ,k{ B JBve
integrated account
TvL BJBve
MBT JBve ,kB JBve
rule of thumb
joPw JBve
BM joPw JBve
nAkj joPw JBve
BM joPw JBve
banking deposit account
TzAow JBve
Bp jw JBve
117
S
JBve
reckon
purchase fund
BA Tv JBve
o
AnA koipBM AoM Tv JBve
MB , ] , Tv JBve
general fund
B
] ,nB] RAnBLTA j] Tv JBve
current fund
BA ] Tv JBve
fiduciary funds, trust fund
control account
oT JBve
oUBj AoM oTj nj) A oT JBve
master control account
(o
AnBBTvM oT JBve
creditors control account
proprietary funds
public fund
] Tv JBve
o~U MB
] Tv JBve
expendable funds
] Tv JBve
endowment found
account
jkv JBve
asset-accountability unit
frozen account
k{jkv JBve
(oTz RnB\U) SnBz JBve
joint account
deceased account
contractors account
confidential account
oTz JBve
nB B JBve
SiBw Bo] nj Bi jA j] JBve
S JBve
Bod JBve
account of expenses
ZnBh JBve
combined account
Th JBve
mixed account (oM nj) Th JBve
fund account
Tv JBve
118
pATB JBve
imbalance account
pATB JBve
Tj Tv ] M BTA JBve
interfund accounts
L nj BJBve
wA B wA JBve
intermediate account
security account
kC Bw BJBve
forthcoming year accounts
yQ Bw BJBve
Y JBve
FU ,k ,Bow ,Q ,] ,JBve
fund
jo ]jM
{o nB]A BJBve
previous years
critical accounts
L Bw BJBve
AodM BJBve
Az (RBLB ,kM ,BJBve)
statutory accounts
doubtful (account-debt)
B
BJBve
AnAj kB BJBve
BJBve
pAT BJBve
budgetary accounts
A]jM BJBve
Mo RBA U ,TvM M BJBve
B nAkMBve k{ BU BM nAkMBve M
interlocking accounts
,o
BTo{ M BJBve
o BSo{ MB BJBve
inter-company accounts
Tj ] Tv BJBve
governmental funds
pending accounts
(pBM) BJBve
nAmoYA B BJBve
interim accounts
Anj B BJBve
defective accounts
SwnjB BJBve
sensitivity
SwBve
ighter age (Tz ) pAkAnBM onBM Kve
good faith
S ve
nB] ~e
relevant accounts
Rk kM BkM nB] ~e
portion of long-term liabilities
current portion
k{ SiAjoQ BJBve
accounts paid
k{ kBU BJBve
(kwn) wnoM SdU BJBve
hU BJBve
accounts consolidated k{U BJBve
consolidated accounts
U BJBve
BpAoU |Bi BJBve
particular balance sheet accounts
nB] (w) ~e
safeguard(ing)
SBe
iAj BoT o pA BAnAj SBe
proprietary accounts
safeguarding of assets
accounts receivable
TBnj BJBve
RkkM TBnj BJBve
119
nB~dA e
service fee
Ski eqAe
nAj eqAe
ok eqAe
arbitration fee
Aok eqAe
nB SBe
occupational safety
nB SBe
custody (of goods) B nAk SBe
grand father clause L
A
nBLTA e
UB AU e
operating capability maintenance
title retention
retention
Sok eqAe
management remuneration (fee)
nBz eqAe
restore of
SB e e
L ,nAk ,e
jB~T
A B oU B e
AoTiA e
] jAjoTwA nj nBTiA e
settlement right
vU qnA nBTiA e
woMBve eqAe
audit fee (auditors remuneration)
kB eqAe
Sk{nA e
thin in action
~h{ AA jAjoTwA e
patent right, patent, royalty AoTiA e
pA] ,BpB]A ,FTAe ,pBTAe
license, royalty
mintage, seigniorage
Jo
Ae
commission payable
TiAjoQ Ae
( o
) A ~dU Ae
procuration fee
area franchise
nBAe ,Ae
Bw pBTAe
oTv qzAo e ,xo pBTAe
valuers fee
consignee
appraisal fee
nB Ae
kM xo B ,B nB Ae
del credere agent k
U An nAkoi
o wA ,o nBAe
customs broker
inspectors fee
legal fee
renewal fee
SBAe ,nBzAe
pBTA e
chattel real
BTA e
monopolistic right, franchise, nB~dA e
exclusive right, sole right
exclusive right
nB~dA e
pBwpBM eqAe
compensation pay Ski AoL] eqAe
accountants fee
nAkMBve eqAe
]nBi woMBve eqAe
external audit fee
120
BM e , e
jA xB jk ,jA e
jA xB jk ,jA e
child allowance, childs benefit
~U nj SA e
preference right in liquidation
stowage fee
(SA) kU e
preference right, preemptive right
B ka onBM e
pBT o e ,BM e
choice in possession
stock right
Bw koi kU e
subscription privilege Bw koi kU e
pre-emption
koi nj kU e
e ,Bw koi kU e ,koi nj kU e
preemptive right
{
SiAjoQ nj (SA B) kU e
preferential timeseter
permanent ownership right
Aj U e
Ajo U e
An nj B
U e
stoppage in transit right
legal right of set-off
oUBU e
equity, right
B e ,e
,koi nBTiA ,(tnM nj) Bw koi e
call option
C dU SwAinj
(nAjBM AnA Bw) koi e
warrants and rights
s S{AjoM e
put and take jAj Q uPw B joM e
mineral rights
jB pA nAjoMoM e
additional premium
B A M e
credit insurance premium nBLTA M e
nBM M e
unemployment contribution
premium
xAjBQ ,M e
level premium
SMBY M e
special premium
|Bi M e
BT]A FU BpBw M e
social security premium
Bw xAjBQ ,Bw M e
annual premium
M v
,M e
insurance premium, premium fee
e
jBA j e
S{AjoM e
En e
household allowance
kB e
passage (road haulage)
nL e
life interest oAAjB B uLe , o
e
pur autre vie Ao SB e ,o e
warfage (dues)
pAkAnBM (nA)e
thin in possession
BM e , e
oTv M e
outstanding premium
M e
return premium
TzoM M e
annuity certain
M e
conversion right
kLU e
promotion right
oU e
possessory right
o~U e
RnBvi LB o~U e
ejectment
121
nB~dA xo e
qzAo e
business law
franchise fee
double brokerage
qzAo e
initial franchise fee
A qzAo e
oj j ,oj nAqnB e
commission paid
TiAjoQ v e
(nAqnB BM) B v e
oM e
pensionary
TvzpBM oM e
stipendiary
oM e
port dues
nkM e
salary payable
TiAjoQ e
salary paid
TiAjoQ e
full-time salary
S
BU e
regular salary (base pay)
SMBY e
secondary rights
BY e
shareholders Bw BLeB (B e) e
equity (shareholders funds)
bereavement pay
maritime law
old age salary
kkAj e
Bnj e
jnhBw Anj e
k{
U Bw e
TwoQow e
(Bo{ B) Bo{ e
partners interest
owners equity
agent commission
loan commission
A v e
right of way
(nLAe) nm e
equity SB e ,s xpnA ,BB e
SB e
ownership right, right of possession,
property right, proprietary right, equity
ownership, property ownership
Bp no oYAoM SB e
prescription right, prescription title
o keA TBdU jw nj SB e
equity in susbsidiary realized income
sole proprietary right
jo SB e
undivided right
oz SB e
Bw BLeB e ,Bow KeB B e
owners equity
right to intervene
iAk e
jn e
members entrance fee
jn e
(AnBL KB] pA) K e
enterance fee, fee
sellers lien
bankers lien
salary
entity
nAkBM K e
e
jB~T
A keA s xpnA . e
severance pay
unemployment compensation
common law
ko
A
,o e
law merchant
~io BA e
RnB\U e ,BnpBM e
122
nTwj ,Bo ,e
jn nA e
import duties and taxes
underpay
]oi jn nA e
import and export duties and taxes
duty paid
k{ SiAjoQ o e
discriminatory duty
LU o e
import duties o nA ,o e
duty = tariff ,nA ,o e
contractual rights
jAjnAo
BB e
SB e
intellectual property right
ownership equity
B e
B e
monthly salary
BB e
treaty duty
o nBT e
undivided interest
Bz e
interests, benefits, gains
B ,e
provisional rights
S
e
}BiB SiAjoQ ,}BiB e
gross pay, gross salary
T e
kB ov e
SB pA {B e
bundle of rights
rights and powers
RAnBTiA e
BY RAnBTiA e
waiver of compliance
writ of entry
jk\ U e
order for foreclosure
U e
garnishee order
B
U e
interm injunction
S
U e
BAnAj oM Sok AoM BjAj e
Tv{n T k
jqTwj e
payroll, wages and salaries
e
TBe nA e
So{ dA S] BjAj e
winding-up order
award
writ
fiat
protective duty
d]oU o nA e
preferential duty
BM RAoM ,BM Ae
road haulier
zi o pA B ke
portage, porterage
oMnBM ZnBh ,e
direct shipment
Tv e
forwarding
e
ka BM e) LoU e
combined transport (CT)
( w
nka e
123
Tv{n e
bankruptcy verdict,
nB~dA nAj B e
arbitration
nAj ,o\B ,Se
oM jM KB ,jo nAjA ,jo Se
govern
missing links
multilateral transport
j Be
qCSBv ~ e
sea carriage
compromise settlement
coastal navigation
Bnj e
eBw e
material handing
jA e
through transport
ov e
nB pA {B VjAe ,{ VjAe
occupational accidents
warehouse order
nBLA Ae
bank money order
BM Ae
monetary order
BM Ae
postal order (PO)
TvQ Ae
commercial draft, trade bill nB\U Ae
draft
,uoa ,BM Ae ,Ae
delegant (ji nBL M nBkM) kj Ae
order bill
jo Ae RAoM ,{nBw Ae
indorsed draft
k{ vo Ae
credit card draft
nBLTA RnB Ae
mail transfer
TvQ Ae ,LT Ae
order of (O/O)
jo Ae
jAj }~hU ,jAj BTA ,jo Ae
Tv{n e
AoSBe
B SBe
sponsor
T ,jo B SBe
forward shipment
UC e
w ka BM e
financial support
intermodal transport
freight out
ZnBi M e
freight in, transportation in iAj M e
partial shipment, shipment RBj M e
by instalment
bulk transport
Rn M e
liner shipping AoTz i wU e
oMnBM , e ,e
freight, transport, shipping, carriage
receiving note
dispatch
ko Ae
drafts drawee
pnA BAe
documentary draft
RAoM B Ae
(AoU LT ) pnA Ae
foreign payment order
B ow e
sea borne Tz wM ,Bnj An pA k{ e
prompt shipment
(Tz BM) n e
part shipment
B pA Tv
e
k{BU BM pAyM L{ M BwnA B e
trade bill
nB\U Ae ,BnpBM Ae
banks transfer
BM Ae
bank draft
BM RAoM ,BM Ae
drop shipment
M kU keA pA k{TiBw B e
(wA pA jBTwA kM) oTz
pe ,y{Q e
124
BM M nTwj ,BM Ae
bankers order
BM M nTwj ,BM Ae
paying credit
SiAjoQ Ae
post office order, post order, TvQ Ae
mail order
nAmA ] ,Ae .Q Ae
money order, transfer (money),
remittance
~ioU oM ,(B ) dU Ae
delivery note, order
sight note
nAkj Ae
order form
xnBw Ae
time bill
nAjRk Tw ,nAjRk Ae
terms of reference
RAnBTiA e
scope of coverage pe ,y{Q e
f
net monetary items
Q
A }Bi
net payment
SiAjoQ }Bi
net payment of salary e SiAjoQ }Bi
net monetary assets Q BAnAj }Bi
U MB
BAnAj }Bi
separable net assets
abend
jBo UBi
outside the power (ultra vires) nBTiA pA ZnBi
Aok RAnBTiA pA ZnBi
outside the power of directors
out of control
oT pA ZnBi
outlier RoQ ,jBTAnj ,jkd pA ZnBi
out of order
pA ZnBi
wU So{ JBve pA S{AjoM ,jo ZnBi
withdrawal, drawing
AnAkBw B BB
specific
|Bi jn ,}hz ,|Bi
opAkA BBi
measurement attributes
pure, net
}Bi
qB] nB] xpnA }Bi
notify
going-concern value
K]A M RBki
unpaid (unpayable) services
126
BTo{ MB koi
purchaser
nAkoi
bought-out
(vw) oM pA nAkoi
going long, long position AoTwA koi
credit purchase
nBLTA koi
on margin
nAjBM AnA nBLTA koi
buying on margin
w nBLTA koi
margin purchase
v .nBLTA koi
(buying) installment purchaseBv
A koi
A So{ o
AnA koi
purchase of parent bonds
xo pA uQ RBki
customer service,
services after sale
delivery services
B dU RBki
multiple services
Bka RBki
accounting services
nAkMBve RBki
iAj woMBve RBki
internal audit(ing) services
nz e RBki
civil works transport
purchased services
nAkoi RBki
government services
Sj RBki
welfare services
Bn RBki
general services
RBki
non-audit services
woMBveo RBki
home service nz iAj nj xo RBki
(BT]A RBki) nz RBki
civil works
B A RBki , RBki
auxiliary enterprise
purchase
bootstrap
asttest function
financial services
consulting services
xo pA uQ RBki
j Swj koi
j koi
S
op koi
~dU pA L
jw koi
RBj M Bw koi
block purchase of shares
buyout
So{ koi
iAj pA Aok wM oAj So{ koi
management buy-out (MBO)
vw
ZnBi pA Aok w M oAj So{ koi
management buy-in (MBI)
vw
bulk purchase
k koi
large (basket) purchase
k koi
going away
nAjBM AnA k koi
BTo{ MB koi
inter company purchase
B RBki
nBz RBki
Sok nBz RBki
RBki
k{ B\A Ski
service
(uow) Ski
expended
k{ Zoi
expend (spend)
jo Zoi
conventional retailTw .wo {ojoi
petty landowner
B joi
out flow of capital
Bow Zoi
o{ (onB ) Zoi
service rendered
withdrawal of a partner
out flow
]oi
(Bw jn nj) S
oiC koi
127
A pA yM BUA oi
damage in transit
SqAoU B nj RnBvi
damages
(Bp) RnBvi
nominal damages
n RnBvi
RnBvi ,B RnBvi , RnBvi
oTz RnBvi ,Tz
() koi
counter purchase
punitive damages
MyQ MB
RnBvi
Aq] B o RnBvi
material damage
jB RnBvi
av. = average
B ,RnBvi
actual damage
A RnBvi
oTz RnBvi B RnBvi
MBT koi
qoT koi
repurchase
jk\ koi
leave buy out
kz jBTwA ~io koi
gross purchase
}BiB koi
purchase on account
v koi
cash purchase
k koi
xn M So{ To oT SdU koi
hostile takeover (bid)
B~i
jAj nB]A nBMj koi
consequent(ial) damage
centralized buying
S RB~i
industry pracices, industry peculiarities
industry peculiarities
T RB~i
jA RB~i
privatization
pBw~i
private
~h{ ,~i
error or mistake
BLT{A B Bi
likely error
Td BLT{A ,BTeA Bi
standard
jnCoM Ko jnAkBTwA Bi
material specifications
intentional wrongdoing
treasury general
TB U Bi
k Bi
BA MB
BLT{A ,dU MB
Bi
tolerable error
absolute error
Bi
expected error
nBTA jn Bi
money market line
Q nApBM i
Bv nBTA jn jpBM i
isoexpected return line
cum line
\U i
kU i
jumbo risks
nqM RAoi
risk of over reliance
A pA yM BUA oi
product line
nAjAqi
government treasury
Sj Aqi
liquidated damages
k RAnBvi
AnAj oM jnA
BUA RnBvi
accident damage to property
M RnBvi
indemnifier
pAjoQRnBvi
partial damage
q] RnBvi
}Bi RnBvi ,q] RnBvi
practicular average
128
guidelines on statements
guidelines on prices BS
BAn i
kML AnC i
adventure
moral hazard
summary of
Bpn jBwA i
nAkMBve Bn A i
k{ T RAoi
BTeA oi
iA oi
UAl oi ,BM oi
payment summary
prohibited risk
SiAjoQ i
abstract of account
JBve i
account summary
JBve i
abstract B i ,ka ,JBve i
q kCnj JBve i
income and expense summary
kzM oi
unloading risk
hU oi
foreign exchange risk
pnA ovU oi
exchange risk
pnA vn ,ovU oi
theft risk
(M) jpj oi
SwnjB jo jn oi
simplify, summarize
jo (jBw) i
S Rn i
minutes
RAo Am i
abstract of transactions
RB i
eviction, dispossession, expropriation k i
product capabilities~d (SMB
) |Ai
,Aoj Ko KU k~
M jAj ] Ji
window dressing
AnCJBve ,pBwoB
well-constructed
k{ TiBw Ji
self-checking
BpCji
self-evaluation
MBpnAji
self-regulation
Ajoji ,Uji
forbearance
nAjji
self-actualization
B{ji
automation wBUA ,Tvw jo nBji
self suficiency
Bji
economic self-sufficiencyjB~T
A Bji
RBA ,BpBw nAowA od knB ,ji
insider
Bod
prompt to pay account jM JBve xi
M o] JBUnA ,{jBTA SBA nj SBi
breach of trust
A w
T{Am BQ op ,SBA nj SBi
breach of fiduciary duty
nAjSBA
risk
oi
internal control risk
iAj oT oi
risk of ownership
SB oi
financial risk
B oi
risk actually incurred
k{ d oi
ultimate risk
B oi
cash risk
k ] oi
general risks
Boi
time line
Bp ow i ,Bp i
poverty line
o i
shipping line / liner
AoTz i
characteristic line
~hz i
consolidation policy
U z i
accountancy policy
nAkMBve z i
directive
AnTwj ,z i
firm policy BpBw SwBw ,BpBw zi
credit policy
nBLTA (SwBw) z i
assembly line
rBT i
flow lines
BAn i
guidelines in income BkCnj BAn i
BJBvdUn BAn i
j
(L MB nj) omQ TwA AnAj
depletable
undepreciable asset
sell up a debtor
Rk kM AnAj
Aj
legal suit
B
KU ,B
SwAijAj
litigate
jo Aj B
A ,jo AijAj
judgy
nAj , B
,tnjAj
court of appeal
BTwA BjAj
court of review
o kk\U BjAj
RBB M Mo BSB{ M kwn BjAj
tax court
commercial court
frozen asset
kicker
(jkv) M AnAj
kind = in kind
ko Rn M AnAj
unadmitted asset
xpnAM AnAj
sterile asset
(o~ M) oYM AnAj
insurable asset
(jo ) k{ M AnAj
insured asset
k{ M AnAj
monetary asset
Q AnAj
dwindling (asset)
Tn dU AnAj
omQB~ B kndU AnAj
wasting asset
(jkd o BM)
separable assets
omQU AnAj
fixed asset
SMBY AnAj
k{ BU S
M SMBY AnAj
fixed asset at cost
wealth, property
BBjAj
pBTA jAj
BnB M Bw koi nBTiA oM jAj
nAkBQ BjAj
k{ kMTwj BjAj
funded
ATzQ nBLTA AnAj
well paid
B e AnAj
asset
AnAj
leased asset
k{ jAj nB]A AnAj
evaluated asset
k{ MBpnA AnAj
mortal asset
(omQB) kn M pA AnAj
lease asset
nB\TwA AnAj
depreciable asset
omQ TwA AnAj
grouped data
130
k{ k AnAj
M L
MB
AnAj
admittable asset, admissible asset
excluded property
k MB
AnAj
(k{ BwA) Ao
AnAj
undervalued asset k{ MBpnA oT AnAj
(Tv) k{ T{Am nB AnAj
equity capital
retired asset
cashable asset
scrapped asset
k{ T{Am o AnAj
hypothecated asset = pledged asset
derelict asset
nBLTA M T AnAj
oT AnAj
confirmed asset
k{ (RBLYA) pod AnAj
hidden asset
h AnAj
depreciated asset
k{ Tv AnAj
jz AnAj
miscellaneous asset
k{k AnAj
(oU) Yn AnAj
k AnAj
kCnj k AnAj
kCnj k AnAj
(nCjw) k AnAj
fictitious asset
AnAj
gross asset
}BiB AnAj
fluid asset
k{k AnAj
liquid asset
Bw AnAj ,k{k AnAj
liquidated asset
k{ k AnAj
earning asset
AA ,Sj AnAj
passive asset
k An AnAj
(k{ T{Am n M) n AnAj
mortgaged asset
k{k ow AnAj
~h{ AnAj
personal property, personal asset
operational asset
UB AnAj
(nAjoMoM nj oY) UB AnAj
operating asset
public asset
AnAj
nB]o AnAj
unusable asset
jBTwA MB
o AnAj
illiquid asset
Q M kLU MB
o AnAj
(jzo) u MB
o AnAj
non-current asset
tvdo AnAj
o AnAj
unproductive asset
ko AnAj
non cash asset
ko AnAj
salable asset
Tio AnAj
immortal asset, mortal asset omQB AnAj
Bow M jBTwA MB
AnAj
immovable
131
paper assets
similar assets
RkkM jz BAnAj
tangible long-term assets
invisible asset
jzB BAnAj
RkkM jzB BAnAj
k AnAj
cash asset
k AnAj
(k{ U) omQ B~ AnAj
depletion asset
qualifying asset
BkM BAnAj
}hz S BM BkM BAnAj
homogeneous assets
majority equity
BAnAj
SoX A Bw BknAj
Rk kM BAnAj
Q RkkM BAnAj
ordinary shareholders
inactive asset
investment properties
joint holders
clearing assets
jB Bw BknAj
So{ (BLeB) BknAj
Bz BknAj
patentee
k{ SLY AoTiA knAj
authorized signing officer
B
A knAj
signing officer
pB\ B
A knAj
holder of check
a knAj
common shareholder
jB w knAj
majority interest
oTzM B knAj
option holder
B nBTiA oM knAj
policy holder
BM knAj
equity position
SB e T{Aj
SBnj BdTwA ,qa M SLv e T{Aj
entitlement
L
possess T{Aj nBTiA nj ,jM B ,T{Aj
scope of work
(nB jke) nB B\A Aj
jpBMM BAnAj
So{ U SdU BAnAj
~U BAnAj
foreclosed assets k{L ,
U BAnAj
fixed assets
SMBY BAnAj
tangible fixed assets jz SMBY BAnAj
jzB SMBY BAnAj
intangible fixed assets
132
k Ao] pA Be kCnj
monopoly revenue
cross of market
estimated revenue
nB~dA kCnj
hU RAkB ,jnCoM kCnj
oM kCnj
B BTA oM kCnj
woMBve ~U Aj
externded audit scope
extent of tests
woMBve Aj
S
Aj
xo koi M ke ,kTw jAj J Aj
price range
interquartile range
nBa Aj
scope of examination
kwn Aj
judicial arbitrator B
nAj ,B
nAj
tnjAj , B
,e ,(j ) nAj
(ABIAT)
production department
BQ kCnj
oM ov pA L
RBB pA uQ kCnj
montary income
(k) Q kCnj
unrealized revenue
TB dU kCnj
earned (revenue-income) TB dU kCnj
kzSBnj TBdU kCnj
accrued income
TB}~hU kCnj
unappropriated income
kU oAj
nB RB
A SLY oAj
nAkMBve oAj
woMBve oAj
MAn oAj
comprehensive income
wnkw oAj
personnal department
qnB oAj
customs department
o oAj
secretariate office
BioMj
corporate secretary
So{ z . oMj
income, revenue, profit, earning
kCnj
leasing revenue
nB]A kCnj
contingency income (gain) BTeA kCnj
appropriation aid (in aid) B~TiA kCnj
Tn Swj pA kCnj
income from
estimated income
hU kCnj
income adjusted
k{ kU kCnj
incremental revenue
BU kCnj
q B ,xo kCnj) BU kCnj
defferential income
(oT
fixed income
SMBY kCnj
unrecorded revenue
kzSLY kCnj
B] jw ,B] kCnj
pA Be kCnj
AA pA Be kCnj
hU pA Be kC nj
estate income
exceptional income
BXTwA kCnj
zAqA kCnj
incremental (revenue-income)
T{BLA kCnj
133
Zoi kCnj
M e pA Be kCnj
inputed income
ko kCnj
xo pA Be ] ,xo kCnj
M e pA Be kCnj
income from contribution
nAmBow pA Be kCnj
income from investment
So{ zU pA L
kCnj
pre-incorporation income
nB] RB pA Be kCnj
income from continuing operation
k{
T RB pA Be kCnj
income from discontinued operations
xo pA Be kCnj
definite income
kCnj
k{ Kv kCnj
oT kCnj
(SMBY) oTv kCnj
oTz kCnj
RBB z kCnj
RBB z kCnj
RBB pA B kCnj
w o pA Be kCnj
budgeted net income]jM L }Bi kCnj
service revenue
RBki kCnj
inland revenue
iAj kCnj
internal revenue (income)
iAj kCnj
TBdU kCnj , kCnj ,TBnj kCnj
accrued revenue
book income
oTj kCnj
(nAjA) Anj kCnj
Aow kCnj
periodic income
delayed income
income
RBB pA B kCnj
kCnj
national income, social income kCnj
anticipated income
nBTA jn kCnj
jn KveoM kCnj ,jn kCnj
income in kind
nAmoYA B kCnj
relevant income (relevant revenue)
jw ,kCnj
nAmBow pA Be jw .kCnj
income on investment
firms earnings
So{ kCnj
ordinary (normal) income
jB kCnj
}BiB (RAkB) kCnj
gross earnings = gross income
gross (income-earnings)
cash income
cash earning(s)
}BiB kCnj
k kCnj
k kCnj
kM Bw M kCnj
UB kCnj
kCnj
unusual credit
A kCnj
Zoi kCnj
jBo kCnj
non-financial income
Bo kCnj
windfall income (BXTwA) L
oT o kCnj
oTvo kCnj
non-recurring income, perquisite
maturing
134
kz kCnj
kwn ow Be nj
decision tree
o~U Sinj
request, requistion, petition
SwAi nj
stores requisition
nBLA pA SwAinj
RBB jAjoTwA SwAinj
phantom income,
appropriation request
transfer incomes
general revenue
tax bracket
winding-up petition
for payment of
nBLTA SwAinj
B A nBLTA SwAinj
confirmation request
kFU SwAinj
e kFU SwAinj
kz kCnj
unrecovered income
A (}Bi) s kCnj
actual net income
BTeA BkCnj
BTA BkCnj
UC Bnj M BTA BkCnj
BkCnj
noo (UBo) BkCnj
RBB z BkCnj
jBw (jA) nAmxpnA nj
koi SwAinj
nBLA j] koi SwAinj
UB oA ]nj
degree of operating leverage (DOL)
degree of total leverage
degree of completion
merit rate
kML ,kM]nj
classification, grading, rating
degree of focus
degree of correspondence
rank correlation
stores requisition)
sinking
(nAk pA yM ) B A jA SwAinj
excess materials requisitions
U ]nj
qoU ]nj
woMBve nB S
j ]nj
(S
B) TvB{ ]nj
BLA (Aq) ]nj
capital calls
oA ]nj
B oA ]nj
TvL ]nj
(Ap M n) TwA Be nj
wU Be nj
135
BinB nj dU ,BinB nj
w o nj Bv nAmBow knj
equal-weighted
U Swj nj
in progress of completion
U Swj nj
///o pA toTwj nj
oUBj jM toTwj nj
available by...
S
n jw knj
profit margin percentage
B n jw knj
goods profit percentage
gross marg in
}BiB jw knj
}BiB jw knj
gross margin percentage
gross profit percentage
sB jw knj
xo \e M sB jw knj
xo M sB jw knj
percentage of gross profit to sales
v B{o knj
percentate of credit sales
availability of books
placing at disposal
jnAm toTwj nj
disposal
nBTiA nj ,j] ,toTwj nj
per diem pn nAo
M ,nAo
pA ,Apn ,pn nj
check up
jo kwn Swnj
integrity SBU ,S
Ak ,Sd ,nBTwnj
true and fair
B~ Swnj
soundness
Sd ,Twnj
validation
T{Aj nBLTA ,Sd ,Twnj
on the way
An ow nj
per cent = percentage
knj
percent
knj
So pA
A jBTwA knj
actual capacity usage ratio
k{ BU BM M yAqA knj
percentage mark up on cost
efficiency percentage
CnB knj
d nj JAoi B knj
SB knj
A So{ SB knj
Bw yAqA knj
annual percentage increase
A BM knj
RBB oM ov pA L
jw nj oU knj
A So{ SB knj
parents percent of ownership
allocation proportions
xo oU knj
perecentage sales change
percentage of completion
U knj
nBMow Jm] fo ,nBMow Jm] knj
vU Bknj
variable cost percentage oT q knj
<A Bq> knj
component percentage
on demand
q Rn nj
event of default jAjnAo
jB Rn nj
over life of project roQ Rk , nj
BinB nj dU ,BinB nj
ex work, ex factory
M q] knj
xo {Be knj
contribution-margin percentage
percentage of the time
RBj knj
Bw jpBM .oM fo ,Bw knj
136
kUo jqTwj
k BSBnj
k{ A nB SMBM pA TBnj
AoTz ,jnBnj
jnBnj M TvMA ,odM ,Bnj
jo M ,jp K] M ,jpj
Aoe jpj
nAkoi M jBTwo Bd pA kjpj
eBw n ,nB nj
ashore (on band)
JBve M JBve pA BTA ,]jM oT nj
BSo{ nj A]jM B
nA B\MB]) oj
virement = allocation
(Tj
under bond k op BB ,o o nj
,
T ,nAk ,u ,ov ,SiAjoQ nj kBnj
insolvent, bankrupt
kBnj
per mensem
B ,B nj
intra vires B
RAnBTiA iAj .jkd nj
durante absentia
SL Rk nj
jB~U ,oi (o nj) .oi o nj
on risk / hazard (exposure)
putting up for sale
xo o nj
jBwA ApA nj ,jBwA dU MB nj
front running
To yQ Swj
unrestricted access Sjkd kM woTwj
indirect access
Tvo woTwj
j] JBve nj KU k~
M nBTwj
against documents
inventory plugging
(Bw dU B B e) MB nj
jw nj nBTwj
B joM jw AoM <pBM> kA
nj nBSwj
gaming
oow
supervisory body
RnB BTwj
financial unit
B (keA) BTwj
sickness benefit
nBM BA jqTwj
(U) ~io BA jqTwj
against delivery
merge
income manipulation
o j o nj
BjA ,jo BjA nj ,k{ BjA nj
jBwA nAk Thn nj
confusion of records
collection of goods
B SBnj
receive
jo SBnj
income recipients
jw BkSBnj
receiver
k SBnj
kw ko ,kw ] kSBnj
payee of the note
o j nAkMBve Lw M oUB j
137
Tvo jqTwj
indirect (labour-wages)
change order
Tvo jqTwj
BinB Tvo jqTwj
|Bi S
nj
U nTwj
stop limit order
wages outstanding
order requisition)
money wages
agenda
(kzSiAjoQ) jqTwj
(Q) k jqTwj
nBM S
jqTwj
jqTwj q ,jqTwj
administration order
instruction to commence
manuscript
forwarding instructions,
SiAjoQ k nTwj
accountable warrant SiAjoQ B
nTwj
agenda audit sheet
woMBve nB nTwj
RB S{AjjB ,nB nTwj
A hv ,uSwj
e RAnTwj
shipping instructions
enforcement order
Ao]A nTwj
shipping order
B BwnA nTwj
nAkMBve xpC ,AnTwj
collection order
manual of
nTwj
(jo BjA =) jo kMTwj
groupage (=consolidation)
check book
a Twj
nj
e Bj ,bo o{ nj
e Bj
pending lawsuits
Bo]
rightful claims
e Bj
income tax disputes kCnj oM RBB Bj
pending litigation
Bj
call for payment
SiAjoQ M Rj
jo SiAjoQ M Rj
call (to), call for payment (to)
recruitment
nAkMBve AnTwj
woMBve AnTwj
iAj woMBve AnTwj
nB M Rj
,B
U
e j ,B
j
litigation
AijAj ,eo Bj
bid rigging
~
B .kAq nj nBj
principal books
A oUBj
primitive books (k
- AkTMA) A oUBj
o j nAkMBve Lw M oUBj
procedure on stocktaking
woMBve BAnTwj
nB pBC M nTwj
mail order of payment LT SiAjoQ nTwj
k SiAjoQ nTwj
institution to commence
138
nk nAjoT j
payroll register
A SLY oUB j
A SLY oUBj
MBq nAkMBve oUBj
invoice register
certified books
pass-book
(k{OQ) k{ A oUBj
financial books
B oUBj
up to date books (kCpn) pn MB oUBj
subsidiary ledgers
oUBj
book
oTj
asset register, asset ledger,
AA oTj
property ledger
warehouse book
JB n
e oTj
(RAoM oTj) RB\Ae oTj
bureau BioMj ,oAj ,nAjA ,(oTj) BioTj
registry office
(o
d) wn BioTj
private ledeger (PL)
~i oTj
Bod oTj ,~i oTj
draft book
RAo Am i oTj
\ RAo Am i oTj
ok RF RAo Am i oTj
nBLA oTj
RAoM oTj
purchase returns book koi pA SzoM oTj
creditors ledger
AnBBTvM oTj
sealed ledger
k{OQ oTj
appropriation ledger RAnBLTA }~hU oTj
liability ledger
(BkM) RAkU oTj
inprest cash book
AjoAhU oTj
petty cash book (PCB)
AjoAhU oTj
notes register
jBwA SLY oTj
q jBwA oTj ,jBwA SLY oTj
bills book
property register
book-keeper
bill register
uoTj ,nAjoTj
oTj kM nAjoTj
ledgerless book-keeping
AA SLY oTj
RAoM SLY oTj
M SLY oTj
insurance registrar
oj nAjoTj
bookkeeping, double entry
modernized bookkeeping
~i oUBj
L
Bw oUBj
L{ oUBj
B
oUBj
BY SLY oTj
book of secondary entry, book of second
nk nAjoTj
139
njB BB oT j
o nAjoT j
entrybookkeeping, single
o nAjoTj
code book
qn oTj
journal, day book, daily book, Bpn oTj
journal book
works distribution
multi-column journal
B oTj
qo oTj
three-column journal
general journal
Bpn oTj
k oTj ,k ] Bpn oTj
cash journal
AnBkM oTj
debtors subsidiary ledger
AnBBTvM oTj
BJBvdUn oTj
(njB) BwnA B oTj
copy book
purchase ledger
koi () oTj
AnBkM B BoTz () oTj
customers ledger
cost sub-ledger
q oTj
B j] oTj
letter received book
kwn BB oTj
letter dispatched book njB BB oTj
stock ledger
Bw oTj
P oTj
nominal ledger (general ledger) oTj
three-column ledger
Tw w oTj
140
UB ]jM nj
document in proof
Twka k oT j ,Twka k oT j
kTv j
evidence of conformity
SMB j
M nj Bp B RnBvi j] j
proof of loss
representative office
kB oTj
q oTj
(uoa oTj) k S{AjjB oTj
trace
blotter
durability
departments
compounding of interest
nBkB ,Aj
oAj
processing departments
SiBw oAj
jk\ nB]A ,jo nB]A nBMj
lower precision
re-entry
oM qnA RBj
BM S
j
BQ S
j
j o nj S
j
jBTA SMB
S
j
off-shore
circumvention
perspective
period, phase, cycle, time, age,
jp nj
Bnj
nj
course, term
trading post
future period
UC nj
period of hire
nB]A nj
k hU pA jBTwA nj
trading ring
exchange dealer
base period
security dealer
(BQ) A nj
period of credit
nBLTA nj
SwA jM U SdU AnAj
Anj
illogical reasons
euro-dollar
holding period
pawn broker
outside broker
AnAj jpBM nj
payback reciprocal
MBpBM nj
bailout payback Bow RB\ .SBpBM nj
nAmBow SBpBM nj ,Bow SzoM nj
payback period, period of return
BpAoU gnBU pA kM nj
post balance sheet period
UB ]jM nj
performance budget period
RB j
o
AnA RB j
o j
BQnA nj
pnA j
nAjBM AnA j
j Swj j
dealer
n RB j
(tnM) wno j
(o B) j
///nBzTA AoM KwB nB\U j
jpj j
salami slicing
jpj Q joi :jpjj
(A SLY oTj) ,oTj SLY j
posting media (medium)
proof of ownership
SB j
141
RkkM
nj
nBLA nj xjo nj
woMBve j M nj
stub period
woMBve j M nj
nAmBow SiAjoQ nj
RB xjo nj
] xjo nj
financial period, fiscal period
B nj
basic period
BQ . BL nj
(K) nBLTA pB\ nj
nAkU nj
inventory build-up period B nAkU nj
gnBU pA uQ BpAoU nj
post-balance sheet period
period of office, term of office k~U nj
U nj
Ko oM LwBd nj
compounding period
term
interest period
nAk oU nj
oU nj
inflationary period
nU nj
nm nj ,\nkU
U nj
call protection
koipBM pA S~ nj
exemption period
SB nj
test priod
kwn jn nj
AnBBTvM qnA nj
phase-out period
life cycle
RBLB nj
receivable collection period
accounting period
nAkMBve nj
T nAkMBve nj
o ioa ,RBe nj
construction AnAj VAkeA nj ,SiBw nj
period, manufacturing period
nB\U RBLB nj
average
collection
period
average
B nj , nj
long period
nj
bookkeeping cycle
nAjoTj nj
zBpC jo nj
operation test run period
budget period
A]jM Bw B nj
qCSBv e AoM) ,S
yAnC nj
cooling-off period
(Bo TiA
waiting period
nBTA nj
review period
(j]) opBM nj
payoff period = pay-off Bow MBpBM nj
period, pay out time
long cycle
nAmBow nj
R kkM nj
BUA SMB
nj
L
nj
~
B nj So{ RAjBzQ L
nj
142
(kzSiAjoQ) j
court of accounts,
RBLwBd Aj
oTz kM ,B
U Sv ,B
U j
joint and several liabilities
mortgage payable
dues
outstanding debts
n j
nA ,j
(kzSiAjoQ) j
dU nj
period of delivery
dU nj
allotment period
nBLTA }~hU nj
discount period
hU nj
warranty period
U nj
audit period
woMBve nj
duration of shipment(e Bp) e nj
service period
Ski nj
fixed term
Bp nj
nAkMBve ioa ,nAkMBve nj
accounting cycle
preceding period
short cycle
fiscal period
tax period
limitation period
dealing period
retention period
L
nj
RkBU nj
B nj
UBB nj
Sjkd nj
B nj
nAk nj
RBLB nj
RBLB nj
AnA koi xo nBTiA . e Bj
put-call parity
nAjBM
RB nj pBMpjj ,Bj
double dealing
interest-rate parity
oM fo Bj
visit
jo RB
,pA jo nAkj
at sight
Sn M ,nAkj
controllability principle oT BA Bkj
entity view
nB\U keA oM TL Bkj
holistic view
o xo .Bkj
(jon B xo) Bkj
integral view (approach)
preliminary views A RAo .
BBkj
lateness
jooj
primary liability
A k ,A j
debt
kM ,j
pBT kM ,pBT j
pre-preferential debt
l
(q ,kM) TwA oil
intrinsic
UAl
pnA oBil
accumulated provision
external reserves
T{BLA oil
pB\ nAk ,TikA ,oil
A oil
koi hU AoM Aoil
pBwpBM oil
TvzpBM oil
pnA oBil
excess reserves
(kAp) B A oBil
A (BTikA) oBil
bank reserves
BM oBil
international reserves
AM oBil
foreign currency reserves ]nBi Q oBil
companys reserves
So{ oBil
operating reserve
UB oBil
BTikA ,vU MB
o oBil
T{BLA jw ,kzvU
primary reserves
undistributed reserves
oz oBil
Bow SBpBM oil
BTeA kM oil
k oBil
k RB]BTeA oil
equalization provision
pBwoMAoM oil
pnA oMAoM oil
BTeA oil
current cost reserve
nB] xpnA oil
valuation allowance
MB{pnA oil
TwA oil ,B j] MBpnA oil
provision for valuation of stock, stock
valuation provision
depreciation provision
TwA oil
T{BLA TwA oil
144
accounts)
BTzoM oil
xo BTzoM oil
iAj oil
internal reserve, inner reserve
budget reserve
insurance reserve
M oil
o M oil
BnB Ski BBQ SiAjoQ oil
actuarial reserve
koi yQ oil
provision for forward purchases
xo yQ oil
general provision
seasonal provision
~ oil
liquid reserve
k MB
oil
allowance for efficiency
CnB oil
TwA AoM B oil
allowance
adequate provision
RBhU oil
provision for discounts (allowances)
investment
freight allowance
e Ao oil
cash deficit provision k ov oil
k RAnv oil
RBB oil
provision for tax, tax provision
k RBhU oil
MBpnA kU oil
provision for
nBLA j] kU oil
AnAj U oil
asset replacement reserve (provision)
145
jAjnAo
Ao]A Bw nj l
L
MB
RBhU oil
provision for discounts allowable
RAoU oil
deferred repairs = deferred maintenance
BAq oil
provision for vested benefits
RBLB oil
pension reserve
TvzpBM ] oil
v ,hwBQ ,(JBve jJA]) JBvel
accountable, accountable person JBve
treasury officer
Aqi B ,JBvdl
rightful, party entitled
(dM) el
beneficial, beneficiary
l
stakeholder(s), beneficiary,
Bl
endorsee, indorsee
primary beneficiary
second beneficiary,
kz
U RBLB oil
provision for unsecured liablities
allowance for
oil
RBLB oil
secondary beneficiary
(l o) l
party concerned, party interested
vo l
endorsee
KveoM jAjnAo
Ao]A Bw nj l
/jjo T ,j{ BAq K] jB~U
Bw no .oil
inventory provision
j] oil
reserve for inventory
Bj] oil
(jwo ) MBMB oil
reserve for obsolescence
BTeA Boil
precautionary requirement
incidental beneficiary
~d
U q oil
warranty cost allowance
q oil
expense provision for accrued
Bq oil
reserve for outstanding expenses,
provision for accrued expenses
merger reserve
BjA oil
MBpnA oil
n
optimal solution
M e An
Bj nAmS
eAn
oi eAn
optimum solution
J eAn
loophole
B
Ao]A pA nAo An
tax loophole
UBB nAo An
alternative
{ ,nB An
hypothecator, mortgager,
nAmo ,An
pawner, lienor
outlines
KB tn
port officer
nkM un
RBLwBd Aj un ,nAkMBve keA un
general comptroller
chairman
un ,ok RF un
o ,A MAn
parent-subsidiary relationship
privity
GAAS guide
i MAn
(kU) q \e ,jw MAn
budget guideline
S MAn
RB BAn
operating manual
UB BAn
nAkMBve iAj BoT BAn
causality
job documentation
S MAn
associating cause and effect
S
MAn
MAn ,Sn JBMnA MAn ,ok B MAn
principal-agent relationship
kB
S q MAn
adviser
controls
kB MAn
confidentiality
nAjpAn
Aoe Rw ,Aoe nAjpAn
professional silence
RB
,nAj En ,Se En
arbitral award, judgement, award
opinion shopping
agency relationship
oiEn
satisfy
jo An ,k{ An
substantive strategy
ATd joLAn
leadership
SAk ,oLAn
147
Anj kwn
B MB nBLA kwn
arbitral
receiving report
Se AT ,nAj En
cumulative voting
]Twj En
Aok M En e BA ,TB jEn
depository receipt
voting by proxy
Se AT ,nAj En
wnoM ,kwn
examination, investigation
BMBve M kwn
BMBve M kwn
investigation on accounts
JBve qn M kwn
checking account in detail
claims handling
RBB{ M kwn
Bv dU q\U ,kwn
verification, examination
cross checking
LB] ka kwn
professional checking
Aoe kwn
BMBve M Aoe kwn
professional checking on accounts
internal check
periodic checking
iAj kwn
Anj kwn
vote
jAj En ,En
nAiBMn ,BMn
o
AnA (S B ]nj U) kMLUn
usury
bond rating
sorting
kMTwj ,kMLUn
form over substance ATd oM { Bd]n
substance over form { oM ATd Bd]n
ademption
S pA ]n
recource action
BjAj M ]n
occurance
jAkn ,jAkin
occur, take place
jBTA BUA ,jAj fn
passed
k{jn
,So{ nBLTA ]nj U ,nBLTA kMjn
credit rating
nBLTA Aq
ranking of projects
BroQ kMjn
shares rating
Bw kMjn
tracing
MBjn
audit trail
o\p ,jBwA MBjn
tracking
jo MBjn
direct tracing
Tv MBjn
tracing and tagging nAmS MBjn
cost tracing
q MBjn
official, administrative
nAjA ,wn
formal
nk ,B
,n ,wn
whistle-blowers
Bk Awn
financial scandal
B Awn
data freight receipt
e nBC kwn
original receipt
A kwn
duplicate receipt
XA kwn
escrow receipt
BA kwn
trust receipt
(B ) BA kwn
warehouse receipt
nBLA kwn
dock warrant
pAkAnBM nBLA kwn
(B B o l kM) nBLA kwn
warehouse receipt (non title to the goods)
148
K
n
jBzQ BS
jo SBn
backing away
social welfare
BT]A Bn
iA B{pnA oM TL nBTn ,
iA nBTn
kwn
physical checking
kwn
seasonal checking
~ kwn
B j] M Ak kwn
perpetual audit
ethical behavior
dysfunctional behavior
Aoeo nBTn
consumer behavior
ko~ nBTn
k{BU BM
A yAo ,q nBTn
cost behavior
round tripping
SzoM Sn
TiA n
administrative o hU TiA n
settlement of a dispute
U n
competitive
TMB
n ,qCSMB
n
monopolistic competition nB~dA SMB
n
nApBM ,Bka nB~dA ,LB]ka SMB
n
oligopoly
k{o ka nB~dA
pA) nBKeB Jm] AoM BwoMBve SMB
n
lowballing
(eqAe jo o
severe competition
kk{ SMB
n
perfect competition
B SMB
n
fair competition
oz SMB
n
imperfect competition
}
B SMB
n
debt item
kM
n
approximate figure
LoU
n
self-checking figure
oT ji
n
figure(s)
(B
nA ] nj)
n
(nBzA kM) kAn
n
round figure, even lot
digit, figure, number
(jk)
n
check digit
oT ,oT
n
account balance figure
JBve kB
n
AvB jAkA ,MBz
n ,o
n
comparative figure
competitor
cut-off verification
effective audit
L{ ,T{n
iAj B MB pA jBTwA o pA k{n
jB~T
A k{n
constant growth
SMBY k{n
accrue
T{BLA ,TB yAqA ,jo k{n
aggressive growth
AnT k{n
conservative growth
AnB Bd k{n
growth
wU ,S
yAqA B k{n
bribery
BzUnA ,nAi{n
bribe taker
(nAi{n) ni{n
briber
({An) kj{n
bribe (to), kickback
jAj {n ,{n
corruption
jBv ,j{n ,BTw{n
bribed, bribable
({o) o{n
bribery and corruption
jBv {n
commercial bribery
nB\U {n
sufferance, consent
SB n
Aoe nBTn BjnAkBTwA SBn
compliance with standards of conduct
precedence
K n
compliance
kU e SBn
RAno SBn
149
So{ jB Bw jw jo
n
xn
physical units method
q jBeC xn
TomQ B\A nB jBeC xn
diflation, stagnation
economical recession,
koi S
oiC xn
latest purchase price method
So{ jB Bw jw jo
n
equity dilution
Bi (yBpC) pC xn
jn
jB~T
A jn
nU BM Ao jB~T
A jn
kk{ SA ,kk{ jn
linear regression
periodic method
business relations
nAjA xn
par value method
wA xpnA xn
market value method
nApBM xpnA xn
BnAmBow nApBM xpnA xn
market value method for investments
oTj xpnA xn
U nj xo xpnA xn
xpnA xn
Bw }Bi xpnA xn
Lv xpnA xn
k{ kU s xpnA xn
internal linkages
human relations
i won
iAj RBBLUnA .MAn
BvA MAn
BMBve M MAn
nB\U MAn
multiple relationships
Bka MAn
audit relationsships
woMBve MAn
organizational relationships BpBw MAn
jBTw MAn
line and staff relations
inter-relationships
MB MAn
jM Be ,k{ KB ,T{Aj ZAn
upside
n M n ,yAqA M n
acceleration
BkM jo kCpn
valuation day
(MBpnA ,MB{pnA) pn
nAkMBve nj pn oiC ,BMBve TvM pn
prevail
closing day
pay day
SiAjoQ pn
(tnM nj) JBve qnA pn ,vU pn
settlement day
nBo pn
business day
Uo pn ,nB pn
tax day
RBB pn
daily pay, dailypaid
jqpn
journalizing Bpn oTj oodU ,vBpn
days of sickness, sick days nBM Bpn
Tz pAkAnBM B onBM AoM Bpn
lay days
(oiFU RnBvi U kM)
150
e xn ,dU xn
BnAmBow s xpnA xn
short-cut method
ow pC B\A xn
method of measurement opAkA xn
q opAkA xn
method of valuation
oM xn ,oM fo oM TL B
A xn
interest method of amortization TwA
oMB xn ,RB BA xn
cut-off procedure
B s xpnA xn
}
B s xpnA xn
MBpnA xn
j] Aj MBpnA xn
TwA U nj MBpnA xn
pAT MBpnA xn
balanced scorecard approach
jnAkBTwA xn
depreciation method
TwA xn
kU jBeC TwA xn
units of production (UOP)
xpnA TwA xn
liability method
usage method
kM xn
}hz keA o k{BU BM xn
effective-interest method
oY oM xn
kU BQ xn
nj TwA q Bv SiAjoQ xn
AT BBw
equal-annual-payment method
depreciation method
Qo Q xn
monetary-nonmonetary method
B
q kB TwA xn
kU jBeC oM TL TwA xn
production-unit method (units of
production method of depreciation)
TwA ] oM L TwA xn
sinking-fund depreciation method
(annuity method)
B
A oM TL xn ,B A xn
incremental approach
method of neglect
BA xn
o nAjnBLA xn
e xn ,dU xn
Bw nBzTA xn
151
one-variance approach
}~hU xn
appropriation method
AodAU xn
order cycling method xnBw nAoU xn
compelet contract method BQ U xn
jo U xn
}~hU xn
Aeo B AT }~hU xn
completed-performance method
single-rate method
ioU xn
distribution method
pU xn
q
Ake BM kU xn
periodic system
graphic method
(catch-up) approach
prospective approach
vU nj (Tv }~hU) xn
J }~hU xn
optimum (optimal) allocation method
BpAoU xn
(nAj) woU xn
B KoU xn
q Jm] xn
(RB) ioa xn
oX Ake ,
Ake xn
kC Bnj M ovU xn
BBQ fo M nAmBow }Bi ovU xn
colsing rate, net investment method
compliance procedure
MBU xn
Aqi Bw k{kU xn
RBB
Ake xn
alternative minimum tax
direct write-off method
Tv me xn
kU nAkMBve xn
(kCnj B q) Bp omQ U xn
accrual(accrued) basis
accrual method
kU xn
k{bA kU xn
Aqi Bw nAkMBve xn
method of accounting for treasury stock
Aeo k{ BU S
nAkMBve xn
process cost accounting method
B kU xn
S
yAqA U xn
nB U knj U xn
percentage of completion method
M MBq B{n ,q U xn
actuarial cost method
()
A MBq nAkMBve xn
actual cost accounting system
BAn M woMBve xn
embedded audit facility
nj M nj oU xn
period-to-period change method
incremental method
BU xn
oTz Bq }~hU BU xn
jw U xn
U xn
152
nAkMBve xn
Bw BLeB e xn
Bw BLeB e xn
shareholders equity method
SB e xn
substantive approach
property-rights approach
service-output method
jpBM ,Ski xn
BSo{ BjA jn nj koi xn
algebraic method
(oL]) Bn xn
vU nj (kU nB RBBw) xn
Aj xn
oj] Aj xn
depreciation
joPw xn
{ojoi Tw xn
Tv o y\w xn
indirect assessment method
Tv y\w xn
xo knj xn
percentage method
knj xn
k BSiAjoQ BSBnj xn
cash receipts & disbursement method
k{
U jw xn
net income approach
}Bi jw xn
UB jw xn
net operating income approach (NOI)
}BiB jw xn
gross (margin-profit) method
treasury stock approach
Aqi Bw xn
nAkMBT{ xn
(oUBj nj ) nAm nB{ xn
Bow SBpBM nj xn
payback (or payout) period method
current period approach
nB] nj xn
ioj xn
(RBLB , TwA) ooil xn
dual-rate method
allowance method
accelerated method
AodM (ov) An xn
critical path method (CMP)
ranking approach
nAm{pnA xn ,S
U wB{xn
valuation methodology
inductive approach
jw M S
Ko xn
price / earnings multiple approach
(LoU o) xn
composite life method of depreciation
basis of accounting,
accounting procedure
kMLUn xn
AoTwA (jon) xn
nAkMBve xn
U (jon) xn
descriptive approach
153
L MB TwA LwBd xn
k ] xjo xn
tax treatment
UBB xn
( TwA nj) q kB xn
proportional-performance method
diminishing-balance
q kB xn
q kB xn
reducing installment method
q B
xn ,q kB xn
double declining balance method
equity method
s xpnA oM TL xn
q oUBQ oUBM oM TL xn
nAkMBve wo xn
conventional accounting procedure
cost procedure
q xn
Aeo MBq xn
UB xn
oRoB xn ,Tvo xn
cash-up approach
high-low method
flow-through method
B Bp nj pnA kLU oM TL xn
temporal method
j{ B\A
xo U oM TL xn
U knj oM TL xn
percentage-of-completion method
SBpBM nj oM TL xn
payback period method
risk focused approach vn oM TL
xn
koi SLY B /S
}BiB oM TL xn
xo pA hU
oY oM fo oM TL xn
effective interest method
B jAkn oM TL xn
one-transaction method
oAo xn
Th q o xn
xo xn
k{U nB xn ,k{ U jAjnAo
xn
(vn kU) UB
xn
judgemental method(of risk adjustment)
item by item application
M
xn
method of pricing
nAmS
xn
R~d nAmS
xn
production pricing method
BwnA ~d nAmS
xn
method of pricing goods dispatched
\w nB xn
S
BU nB xn ,TM w nB xn
B
BL xn
reciprocal method
MBT xn
Aeo B AT xn
positive approach
SLX xn
RAw \ xn
method of calculation
LwBd xn
L MB TwA LwBd xn
life-periods method
depletion accounting
linear-cut approach
i yB xn
j] xpnA Tv yB xn
Bw BLeB e kB xn
J iAj oT xn
pertinent internal control procedure
work measurment
Bq oT xn
154
s xpnA }BiB xn
gross equity method
payback method
koi L }BiB xn
gross amount approach
oY oM fo xn
effective interest method rate
declining method
q xn
TwA q xn
B
q xn
double-declining method
kU M xo SLv xn
sales-to-production-ratio method
jonB SLv xn
q vU nj \ ka RjB xn
simultanous equation method
of apportionment
explicit, clear
co ,{n
k xn
nAkMBve k xn
cash method
barter system
MBq (oz) xn
evident
reconciliation method
jz ,{n
MB
{n
nBMow vU nj kU keA xn
oRoB xn
(Bbo - BnAmBow) jpBM vB xn
nAk xn
MBpnA nj BQ j] xn
TwA ] xn
collection method
xn
nAkMBve BU Bxn
k{bA S
xn
modified temporal method
j] MBpnA B{n
inventory valuation methods
dU wnoM Bxn
k{BU BM p B xn
weighted average cost method
Aeo MBq p B xn
weighted-average process costing
method
B xn
nAmBow jpBM fo B xn
aver age annual r etur n on investment
method
p B xn
weighted average method
155
jo kn
alternate procedures
RBT B{n
substantive procedures ATd B{n
~d MBq B{n
q M q xn
jw q MyQ Bxn
nAkMBve nj dU q\U B{n
methods of allocation
}~hU B{n
AnB }hzU B{n
cost-to-cost method
MBq xn
jqnB MBq xn
B MBq xn
Aeo MBq xn
Tv MBq xn
AonBM jon , qj jon B xn
corridor approach
jw q MyQ AoM {n
kwn B{n
interim audit procedures
nApBM kn
SwA
oU M n nApBM kn
budgeting procedures
nB RB
A L B{n
time keeping methods
informal procedures
cost trend
pricing methods
k{ BU BM kn
kU kn
i kn
xjo nj Bow kn
production trend
linear trend
working capital trend
operating trend
increasing trend
price trends
rounding off
RB kn
j kn ,kAq kn
S
kn
jo kn
ko Bxn
nAmS
B{n
R~d nAmS
B{n
B j] nAmS
B{n
inventory pricing methods
external events
]nBi BjAkn
internal events
iAj BjAkn
MyQ MB
o BjAkn
unforeseeable events
L
oTo BjAkn
extraordinary events
156
t kn
back up
t kn
down trend, decreasing trend q kn
trend of financial condition B kn
nAkMBve (nj) UC Bkn
future trends in accounting
cost (expense) trend
q kn
BT
ow yAqA BTeA ,nApBM n
unfavorable events
JB BjAkn
nonhomogenous events B BjAkn
homogeneous events
BjAkn
gnBU BpAoU gnBU M BjAkn
/kj fn B BRn K~U
market growth
upturn
j ,SozQ ,n
tnM pBM Tw ,nBTA jn n
(o pA k{ }ioU) wA n
bull
events)
incidence
future event
{ xn ,B] jon
phenomenon
all-inclusive approach
eliminate approach
audit approach
jAkn
UC jAkn
kkQ ,jAkn
BpAoU gnBU pA uQ jAkn
post-balance-sheet events
obligatory event
condensed approach
accounting event
non-adjusting event
measurement
unusual event
joz jon
jw opAkA nj SB jon
nCkU jAkn
nAkMBve jAkn
kU o B
,eAo jAkn
generality approach
o jon
o~U k .jon
RB jon
ABpAoU (xo) jon
jBo jAkn
MyQ MB
o jAkn
unforseeable event
taxable event
UBB jAkn
transaction
B ,B jAkn
reasonably possible event
Td jAkn
B (RB) jAkn
financial transaction
events and conditions
Ao{ BjAkn
jB~U B L] RB BjAkn
economic approaches
cantingencies events
accepted policy
k{ TomQ n
,oj BSo{ koi AoM nAkMBve n
(o BSo{) U JBve nAkB
exceptional events
acquisition accounting
BTeA BjAkn
BXTwA BjAkn
economic events
jB~T
A BjAkn
BpAoU gnBU pA kM BjAkn
157
UAl vn
auditing guidelines
woMBve Bjn
nAmBow Bjn
investment guidelines
toMBve n
auditors policy
accounting policy
nAkMBve (xn) n
iAj woMBve n
Sok n
material spoilage
jA xBQ Shn
JBve kB q\U ,JBve
A qn
B
n
M o ka B j BAnAj Thn n
hotchpot
BC M Bv w jAj n
U (B{n) Bn
detail of account
consolidation procedures
break-down
toMBve n
SwBw ,(z i) n
JBve qn
JBve qn
koi Rnk
yB pA {B vn ,pnA vn
currency risk
Q keA
margin risk
joPw jAj Swj pA vn
information risk
RBA vn
transfer credit risk
]nBi nBLTA vn
]nBi Sj nBLTA vn
political credit risk
,nAkMBve L
MB
Bn
k{ TomQ A
generally accepted accounting practices
vn fo ,nBLTA vn
credit risk (commercial credit risk)
guaranteed mortgage
first mortgage
econimic risk
jB~T
A vn
market risk
nApBM vn
above-average risk wT pA oUBM vn
dU (B{n) BwnoM vn
analytical procedures risk (APR)
z k k{qnBoM vn
amortizing mortgage
acceptable risk of
detailed guidance
SwnjB xomQ vn
nB\U vn
client business risk nBLeB nB\U vn
roQ kz U vn
completion risk
inherent risk (IR)
BY SB ,n
(An) nAm n
jk\ n
k{ Tv n
~U jn
B
. AoC Bjn
authoritative guidelines
disclosure guidelines
BpAoU pA ZnBi B FU vn
diversifiable risk
SAk ,oLn
(jkdB) jApC n
k{
U n
A Swj n
(BY) j n
BzA Bjn
BAnTwj ,o~U Bjn
decision guidelines
o~U
nAkMBve Bjn
accounting guidelines
management
omQU vn
UAl vn
158
ok S un
pnA fo oU pA {B vn
exchange rate risk
SwnjB jn vn
acceptable risk of
SwnjB jn vn
koi Rnk
pA {B vn
purchasing-power risk
capital risk
Bow vn
wBw vn
cw nj wBw vn
political risk
S
Bw pA {B vn
price fluctuation risk
oM fo Bw pA {B vn
interest-rate risk
liquidity risk
k vn
default riskSiAjoQ k vn , vn
risk and reward
jpBM vn
bankruptcy risk
Tv{n vn
head of department
nAjA un
B qnBoM nAjA un
head of financial planning department
counterparty risk
MB o vn
factor risk
B vn
detection risk
RBodU z k vn
operating risk
UB vn
unsystematic risk
UBTvwo vn
,me MB
vn ,UBTvwo vn
omQU vn
unsystematic risk non-market risk,
unsystematic risk, idiosyncratic risk
]jM nAjA un
head of budget department
jB~U kAo vn
risk stochastic process
woMBve nAjA un
head of auditing department
B RBki nAjA un
head of financial department
technological risk
nB vn
nj oT vn jnCoM ,xomQ MB
vn
acceptable risk of
BQ nBvM cw
assessing control risk too low (ARACR)
B nA un
head of financial affairs
woMBve xomQ MB
vn
acceptable audit risk (AAR)
nAkMBve un
head of accounting, head of accounts,
accounting general, cheif accountant
nAjoTj oAj un
callability risk
koipBM SMB
vn
convertibility risk
kLU SMB
vn
purchasing power risk koi Rnk
vn
qU vn ,S
yB vn
downside risk
headmaster, manager,
control risk
ok ,BonB ,un
nAkMBve un
head of general accounting department
ok S un
chairman of the board of directors
p
nB\U keA BMp ,RnB\U BMp
jn LoU Bp
estimated time of arrival
language of business
cycle time
kU U Bp
Bp ,RC{B B BvA o k{U Bp
idle time
jBTwAM
breakdown time
U Bp
U Bp ,{B (jBTAnB pA)
U Bp
downtime AonB nBM Rk ,RC{B
jk\ jBC Bp ,
U Bp
breaking-down time
manufacturing time
kU Bp
rotational delay
yioa Bp
access time
jBwA M woTwj Bp
control period (time)
oT (nj) Bp
float time
pAkAAn Bp
jo Bp ,ovMow Bp
break even time (BET)
kU oU AoM jBC Bp
change-over time
operable time
woTwj Bp ,jBC Bp
woTwj Bp ,jBC Bp
kU RB k jnC Ao Bp ,jBC Bp
preparation time
xnBw
(kU i) pBw jBC Bp
up time
T{BLA Bp
lay time
Tz (pAkAnBM B) onBM Bp
inspection time
oT . wnpBM Bp
waiting time
jBTwAM Bp
kCnj SiB{ kMBp
timing of revenue recognition
timing of cash flow
] xjo kMBp
aging of receivables
RBLB kMBp
processing time
xpAjoQ Bp
kU xpAjoQ Bp
productive processing time
delivery time
dU Bp
koi xnBw dU Bp
undeveloped land
time of supply
value chain
oBM p
xpnA o\p
(T) B xpnA o\p
oTz M B dU Bp
Sq LoU Bp
160
,B ov , o\p
loss
RnBvi ,Bp
book loss
oTj Bp
BAnAj xpnA yB ,BAnAj kkBp
impairment of assets
jooj Bp
loss on investment
nAmBow Bp
(L
BBw pA kB
BM) L
RAw Bp
retained loss
prior years loss(es)
UAw Bp
jk\ U pA {B (jw) Bp
So{ BSB pA {B jB Bp
ordinary loss, normal loss
inadequancyloss
operating loss
AjnB k Bp
UB Bp
~d jBeC jBo Bp
(kU eAo) kU eo jB o Bp
k
U (L{) o\p
guaranteeing chain
(p ) nCBp
contingency loss, contingent BTeA Bp
loss, loss contingency
contingent loss
BTeA Bp
loss contingency
BTeA Bp
economic loss
jB~T
A Bp
possible loss
BTeA Bp ,omQBA Bp
cumulative loss, deficit,
T{BLA Bp
accumulated deficit
JBT]A MB
o Bp
L
oTo Bp
(BXTwA) L
oTo Bp
pwyUC pA {B Tvo Bp
consequential loss
discreteloss
oTvo Bp
foreseeable loss
MyQ MB
Bp
(UBB o pA) L
MB
Bp
qualifying loss
tax loss
pre-operating loss
UC Bnj M TBBTA Bp
loss carried forward, loss carryforward
loss carryback
L
Bnj M BTA Bp
MnM Bp
loss on contract
(B no ) BQ Bp
trade loss
nB\U Bp
estimated loss
hU Bp
exchange loss
kLU Bp ,ovU Bp
forfeiture
xpnA qU ,o] ,Bp
pnA ovU pA Be Bp
dry loss
jBo RBB pA Be Bp
loss from abnormal spoilage
UBB L
MB
Bp
nAjoMoM pA L
Bp
So{ zU pA L
Bp
k{
T RB pA Be Bp
loss from discontinued operations
k{ Siw RBLB pA Be Bp
pre-incorporation loss
definite loss
holding loss
impairment loss
lose
Bp
xpnA yB Bp
jAj Swj pA ,jo Bp
dead loss
net loss
BAnAj T{Ak pA Be Bp
}Bi Bp
s .}Bi Bp
161
B Bp
casualty loss
B Bp
Tz MBT Bp
reciprocal demurrage
process loss
Aeo Bp
continued loss
oTv Bp
perfect loss
}Bi Bp , Bp
loss on stocks
Bj] Bp
S
w oYA oM Bj] Bp
loss on stocks due to fall in price
}BiB Bp
pwyUC pA {B Bp
,AnAj
jM jBTwAM pA {B Bp
deprival value
AoL] xpnA ,Ak xpnA
B j] nAk pA {B Bp
fire loss
inventory loss
accumulated losses
T{BLA BBp
B koi RAkU pA {B BBp
w o Bp
BUA RnBvi B Bp
iAj BoT jnAm BQ op
i op
nBTiBwop
So op
{o op
nApBM jAj nAo
nBz op
t
BpBw KUAo vw oM TL nBTiBw
record of service
Ski MBw
k{ B\A nB MBw
hierarchical structure
theoretical structure
o nBTiBw
TvMA nBTiBw
(k{BU BM nBTiBw) q nBTiBw
affiliation structure
cost structure
market structure
fabrication
yield structure
TiBw B ,SiBw
factitious, artificial, forged
TiBw
building, dwelling
(BM) BTiBw
industrial building
nB\U BBTiBw
manufacture
jo kU ,TiBw
clean
}M ,o{ k
M ,jBw
truncation
nAkBM RB jo jBw
organization, body corporate,
BpBw
corporation
AM BjnAkBTwA BpBw
international standards organization
(ISO)
AM BjnAkBTwA BpBw
international standards organization
kjnBzTA BpBw
issuing authority
nApBM nBTiBw
jpBM nBTiBw
B (M) nBTiBw
Bow M nBTiBw
financial structure
~U nBTiBw
accounting structure
nAkMBve nBTiBw
Sok nAkMBve nBTiBw
management accounting structure
asset structure
AnAj nBTiBw
simple capital structure Bow jBw nBTiBw
organizational structure
BpBw nBTiBw
So{ Bow nBTiBw
firms capital structure
plant layout
association
control structure
BinB nBTiBw
(iAj) oT nBTiBw
Bw BTo{ B nBTiBw
163
BT]A BM BpBw
social insurance organization
cooperation (OEEC)
nB AM BpBw
jB~T
A wU nB BpBw
organization for economic
cooperation and development (OECD)
(nAjBinB ) k kU ,kpBw
manufacturer
office hours
nAjA RBBw
nB jnAkBTwA RBBw
standard hours of
BT]A FU BpBw
social security organization
AM RnB\U BpBw
international trade organization
B] RnB\U BpBw
world trade organization (WTO)
overtime hours
nB B A RBBw
nAjqB] nB B A RBBw
o B] BpBw
world customs organization (WCO)
(P) SB B] BpBw
idle hours
organization (WIPO)
nBM RBBw
nB jB RBBw
{B jnAkBTwA nB RBBw
Ajoji BpBw
self-regulatory organizations
organizing
kBpBw
BTAo BpBw
BTAo BpBw
qoTo BpBw
decentralized organization
controllers organization
oT BpBw
Bw koT Tv BpBw
independent registar
exempt organization
RBB pA B BpBw
kkFU vw ,kT BpBw
confirming house
BTA BBpBw
164
Aqi joPw
Bw nj ,BBw
A nB RBBw
annual(ly), yearly
nB RBBw
reports
other liabilities
market hours
BkM oBw
TiAjoQ BMBve oBw
business hour
available hours
other assets
BAnAj oBw
escrow
WBY }h{ Swj M kw joPw
mandatory saving
nBL]A joPw
jBwA nBLTA joPw
primary deposit
(A) A joPw
oT oM fo BM joPw
ok jq BBM joPw
inter-bank deposits
bank deposit
specific deposit
BM joPw
|Bi n M joPw
An nj ] ,AnM joPw
deposit in transit
deposit payable
TiAjoQ joPw
saving deposit
pAkAuQ joPw
guaranteed deposit
k{
U joPw
fixed deposit
AnAj ~dU pA kM Bw
year subsequent to acquisition
base year
BL Bw ,BQ Bw
business year
nB\U Bw
current year
nB] Bw
audit year
woMBve Bw
civil year, common year
o Bw
prior year
L
Bw
tax year (year of assessment) UBB Bw
(nAkMBve Bw) B Bw
accounting year
financial year
B
A] nv ,nB B\A ve joPw
treasury deposit
woMBve jn Bw
kwn jn Bw
(bo -nB ) B Bw
performance withholding
eurodollar deposit
(nAkMBve Bw) B Bw
B Bw
annuity
]nBi joPw
Aqi joPw
recovery years
165
nBMow
T Bnj joPw
deposit receivable
TBnj joPw
nAkj joPw
affairs
JBve Tw
folio column of the account
idle deposit
public deposit
k An joPw
(Tj) joPw
(nAkj) LBAk joPw
depositor
callable deposit
non sight deposit
nAkjo joPw
B
joPw
s joPw ,B
joPw
legal deposit
estimated overhead
k{ jnCoM nBMow
budgeted overhead
A]jM nBMow
BinB A]jM nBMow
BoTz joPw
(nBBQ) nB B joPw
contractors deposit
deposit
factory overhead
outstanding deposit
kU nBMow
An M BjoPw
Rk pAnj jAjoTwA MB
BjoPw
(SiBw) kU nBMow
manufacturing overhead
productive overhead,
returnable deposits
good money
fixed overhead
SMBY nBMow
A]jM SMBY nBMow
A SMBY nBMow
k{ Jm] nBMow
kz Jm] nBMow
underapplied overhead
general overhead
SzoM MB
BjoPw
qo BM jq pn BjoPw
kU nBMow
production overhead
overhead in process
trust fund
U joPw
fixed term deposit
nAjRk SMBY joPw
B
TikA ,B
joPw
guarantee fund
UAjnA joPw
tax shield
UBB oPw
exotic shelter
jBo UBB oPw
SiAjoQ pA Tn o ,ozB UBB oPw
absive tax shelter
RBB
abusive tax shelter RBB pA nAo AoM oPw
166
vU MB
o nBMow
indirect overhead
vU MB o nBMow
variable overhead
apportionment, allocation
Tvo nBMow
oT nBMow
A]jM oT nBMow
BinB oT nBMow
equitable apportionment
direct overhead
Tv nBMow
oAj
A nBMow
nB{ow
Q xjo Sow
nAmBow xjo Sow
velocity of money
BinB
A nBMow
actual factory overhead
nBMow q ,nBMow
overhead (overhead cost)
j] xjo Sow
account categories
guardian, headmaster
]jM ~ow
BJBve ~ow
( oUBj nj)~h{ BJBve ~ow
q ~ow
BinB Bq ~ow
dU k ,jpjj ,S
ow
theft, pilferage, non delivery
k{ BU S
M
ow
goodwill at cost price
Ro{ e ,nB\U
ow
LoU
ow
goodwill arising on
consolidation,
consolidated
encryption
pBwnjow
round
jo SwAnow
oTjq BU
n yB o pA jo SwAnow
round down
B
n
pA ioM me ,(jk B
n) jo SwAnow
round off
jk jo jo k BM
A
tenor
kwnow gnBU BU ,kwnow
kwnow M kM hnBU ,kwnow
maturity
kwn
goodwill
escheat
goodwill,
consolidation excess
current maturity
167
zU AoM vAv
lucrative capital
k{nAkoi
ow
purchased goodwill
jwoQ Bow
call capital
k{kU Bow
kzSiAjoQ k{kU Bow ,kU Bow
uncalled capital
negative goodwill
ow
jB~T
A BM nj j]
ow
k{SiAjoQ BU Bow
paid up capital share
inherent goodwill
k{uLe Bow
fund equity
Tv JBve Bow
permanent capital
Aj Bow
floating capital, working xjo nj Bow
capital, circulating capital
Q xjo nj Bow
boot
jw ,kB ,ow
capital
Bow
free capital
jApC Bow
social capital
BT]A Bow
lost capital
Tn Swj pA Bow
k{SLY Bow ,(pB\) wA Bow
nominal capital, authorized capital,
authorized capital stock
orginal capital
additional capital (equity)
k{nAkoi
ow
k{ Tv
ow
xjo nj Bow
negative working capital
(nBM) k An Bow
A Bow
B A Bow
k{A Bow
BvA Bow
A Bow
A Bow ,A Bow
original capital
artifical capital
kz SiAjoQ w Bow
share capital unpaid
opening capital
capital employed
contributed capital
invested capital,
k{ SiAjoQ BU w Bow
fully-paid up share capital
k{ SLY w Bow
share capital reqistered
AnAkBw w Bow
equity share capital
partnership capital
S Ao{ Bow
k Bow
zU AoM vAv
(A) Bow
major capital
k{SiAjoQ Bow
k{SiAjoQ Bow
k k{ SiAjoQ Bow
capital paid in specie
capital introduced
venture capital
TiAjoQ Bow
vnoQ Bow
168
kU i nAmBow
product line investment
k{ Kv Bow
earned capital
impaird capital
investor
permanent investment
iAj nAmBow
internal investment, home investment
A nj nAmBow
k{ Kv Bow
wA L pA oT Bow
nAmBow
Aoe AnAmBow
professional investors
potential investor
BM nAmBow
]nBi nAmBow
pnA nAmBow
foreign investor
B A nAmBow
safe investment yhMBA nAmBow
mass investment
LA nAmBow
] TikA nAmBow
investment of reserve funds
initial investment
o
AnA nj nAmBow
investment in bonds
A nAmBow
SMBY oM BM nAmBow
interest-in-possession trust
low-return capital
Bow Bw nj nAlBow
equity investment
jpBM nAmBow
oM kM nAmBow
ex-capitalization (ex-cap)
(Tj) Sj nAmBow
government insetment
s xpnA xn BL oM nAmBow
equity method investment
RkkM nAmBow
marketable investment
gemstones
nCjw nAmBow
personal investment ~h{ nAmBow
invested
k{ nAmBow
Bo nAmBow
paper tiger
trade investment
Bo nAmBow
insufficient investment
nB\U nAmBow
(Bow) Bw BLeB wU nAmBow
investments by owners
active investment
invest
B nAmBow
jo nAmBow
Tvo (SB) nAmBow
indirect holding
mutual investment
reinvestment
plowback
AwU nAmBow
expansion investment
kU nAmBow
production investment
MBT nAmBow
jk\ nAmBow
jw jk\ nAmBow
current investment
nB] nAmBow
(nB d So{) pA ZnBi nAmBow
external investment
169
S
cw
productive capital
k Bow
o
AnA xo pA {B Bow
debenture capital
oTv nAmBow
nAmBow
nj) nB] BAnAj ,S
nAm Bow
temporary investment
(BpAoU
(kjw) k nAmBow
productive investment
corpus
gross investment
cash capital
k Bow
real capital
(e)
A Bow
k{uLe Bow ,A Bow
dead stock
qCoBh nAmBow
BTikA Bow
So{ sUAoTwA ,A Bow
\M B ,nBM Bow
k{ SiAjoQ Bow
security investment
}BiB nAmBow
nB]A nj }BiB nAmBow
under investment
paid-up capital
k{ SiAjoQ Bow
constant capital
SMBY Bow
nominal share capital(wA)k{SLY Bow
flow capital
nB] Bow
}BiB xjo nj Bow
malinvestment
legal capital
wA Bow ,B
Bow
commodity capital
B Bow
negative equity
Bow
pA RBT omQBow keA Bow
k{BM keA C M jn ]
correlation
] nAmBow
TwA ] nAmBow
TvzpBM ] nAmBow
pension funds investment
M ] nAmBow
insurance fund investment
B nBTiA BoM ow
Bod ,ow
eligible
Ao{ k]A ,dTv ,nAAqw
B j] nAk yhMBA cw
confidential
B B BU cw
jqTwj cw
precision level
S
j cw
reorder level
jk\ xnBw cw
capacity level
So cw
normal level of activity SB jB cw
general price level
S
cw
wage level
B nAmBow
KwBB nAmBow
(L
MB
) Ao{ k]A nAmBow
laddered portfolios
BQ BnAmBow
pooled investments qoT BnAmBow
direct holdings
Tv BnAmBow
maintenance excess
jApB Bow
k{ K~U Bow pB\ Bow
authorized capital (nominal capital)
consumers capital
o~ Bow
intellectual capital
Bow
(kz) Bow
outstanding capital
property capital
Bow
Bow
(nAkBw kU jn) LB jn Bow
national capital
called-up capital
170
k xnBw
SB cw
activity level,
SB cw
open order
pBM xnBw
nApBM ,nApBM xnBw
soft dollars
jqnB kM xnBw
jkd xnBw , S
M xnBw
market order
limit order
kU SB cw
production denominator level
normal activity level
jB SB cw
practical activity level SB cw
BTM oi xomQ MB
cw
acceptable level of beta risk
discretionary order
back order
kzdU xnBw
(k{ TiBw) k{ U xnBw
completed goods
S L
MB
cw
acceptable quality level (AQL)
price level
S
cw
S cw
L
MB
S cw
quality level
cable order
AoU xnBw
manufacturing order
kU xnBw
small order
q] xnBw
dispatch order
ow e xnBw
buy order
koi xnBw
k{U S
pA oTM koi xnBw
buy stop order
J S cw
SB yB\ cw
ov Zoh jB SB cw ,BL cw
activity capacity
denominator level
average stock level
j] wT cw
optimal level
J cw
stock level
j] cw
inventory level
nBLA j] cw
level of aggregation
\U Aq . cw
A So (Aq) cw
actual capacity level
quantity level
main row
kU Th bw
piecework order
capital orders
orders in transit
An nj RB{nBw
An M B An nj BB, An nj RB{nBw
goods in transit
k{ U nB RB{nBw
completed job-orders
171
k{qU T Bnj kw
deed of transfer
BTA kw
transfer deed
BTA kw
material transfer note
jA BTA kw
prime document
A kw
post dated document
oi gnBU BM kw
budget document
]jM kw
interest-bearing note
nAjoM kw
void voucher
BM kw ,nBLTAM kw
SiAjoQ kw
special order
s xnBw
agioteur (bucket shop)
pBM Tw
professional speculator
Aoe pBMTw
speculator
oAjw ,pBMTw
nBTiA B ,Bw
oU n pBMTw
option dealing
secured promissory note
k{
U Tw
secured note
Y BM AnA ,
U Tw
bill discounted
k{qU RAoM B Tw
debt limit kM Aq oX Ake ,kM w
tariff ceiling
oU w
contribution ceiling
M e w
price ceiling
J S
,S
w
loan cap
A w
cap
q w
fall in price, price drop
S
w
gold coin
w
B Bn ,B Sw
instrument of commerce
SiAjoQ kw
(TiAjoQ) SiAjoQ MB
RAoM ,TiAjoQ kw
n TiAjoQ kw
k{vo TiAjoQ kw
s xnBw
BTA MB
k{ vSzQ kw
nB\U kw
o pA] ,o AoQ ,}ioU kw
disenfranchise
~h{ An kw ,k{
U kw
n RAoM ,k vSzQ
e Kw
hierarchy
KUAo vw
analytical hierarchy
dU KUAo vw
hierarehy of activities BTB KUAovw
cost hierarchy
q KUAovw
nAkMBve Boz vw
TLY kw
] kw
way bill
BnBM ,e kw
certificate of origin EkL A ,e kw
external document
]nBi kw
purchasing (purchase) voucher koi kw
private deed
~i kw
internal voucher
iAj kw
SiAjoQ MB nj kw
retirement age
forged paper
market appraisal
deed of rent
nB Ao]A
U kw
performance bond (letter of) guarantee
k{qU TBnj kw
note receivable discounted
TvzpBM w
nApBM y\w
performance measures
jo y\w
price gauging S
hU ,S
y\w
j] S y\w
profile measurement
opAkA B y\w
measurement, evaluation
measure
172
M e SiAjoQ RAw
AB BnB o kw
wn kw
RkBU o
kw
(koipBM MB
) jo LB o
kw
k BTiAjoQ wnkw
calling bond
k o
kw
pBT o
kw
interim bond
S
o
kw
(L
MB
) Ao{ k]A o
kw
voucher check
eligible bond
abstracted voucher
oz a ,wnkw
BA B ,B kwn kw
preference bond
false document
JlB kw
Y kw ,o kw
SB kw
SB kw ,TLY TwA ,SB kw
B kw
nk ,kw
oLT kw
RkB kw
nAmA kw
closed-end bond
jkd B
A] kw
deed of gift
yzhM B L kw
unpaid voucher
kzSiAjoQ q kw
accompany bill
( ) Ao kw
BwnA B BnBM ,BA B Ao kw
instrument of assignment
consignment note
vouch, vouching
fictitious voucher
n kw
forger, forger of document
pBwkw
illegal document
B
o kw
bill of sale
BBL ,xo kw
MBT AU , o
AnA nBzTA (jAjnAo
) kw
indenture
debenture bond, bond
o
kw
installment bond
Bv
A o
kw
gilt-edged bond oLT
U BM o
kw
jkT SB BM o
kw
joint and several bond
position bond
B nBLTBM o
kw
B BM o
kw
flat bond, ex-bond
oM kM o
kw
interest bond
nAjoM o
kw
indorsed bond k{ vSzQ o
kw
(oTv) k{ kkU o
kw
name bond
continned bond
jo i An (ABpn) kw
abstract a voucher (to)
outweigh
pA jM oUw
weighted
pw
age of pensioner
oMoTv w
(k{ M AoM) xomQ jn w
age admittance
year of insurance
mortgage deed
document of title
financial document
wn kw
BL
,wn kw
M e SiAjoQ RAw
extended bond
k{ kkU o
kw
prime bond
A ]nj o
kw
profit sharing bond jw nj w o
kw
index bond
~iB{ o
kw
assumed bond
k{ SB o
kw
public bond
o
kw
koipBM MB
o o
kw
irredeemable bond
173
Bv
A xo T B dU jw
Ski RAw
Ski RAw
AnAj Ski RAw
accounting records
deferred profit
penal records
UC Bnj M BTA jw
w o (BQ) A jw
jnC jBM jw
o MAw
UAnjB BAnB ,UAnjB BkvMw
export subsidies
collection float
profitability
profitability of production
jw
jnC SwkM jw
MyQ nAqMA AM jw
casual profit
BUA jw
contingent profit, contingent BTeA jw
budgeted profit
A]jM jw
interest on capital
Bow (oM) jw
inter-process profit
eAo M jw
BpBw BkeA M jw
interdepartmental profit
profit overstated
year-end profit
nj BBQ jw
(vU MB
) jo SiAjoQ jw
predetermined profit
k{ U L
pA jw
UB jnAkBTwA jw
qCAoA jw
oTzM v SBnj S] qCAoA jw
commission
omitted dividend
economic (profit-income),
kz SiAjoQ jw
Bq ov pA uQ jw
q ov pA uQ jw
oM RBB pA uQ jw
BUB BQ jw
jB~T A jw
economic earnings
unrealized gain
TBdU jw
L{ B j] TBdU jw
T{BLA jw
TB}~hU T{BLA jw
U T{BLA jw
174
k{A Bw jw
jB Bw BLeB M T }Bi jw
hU jw
estimated profit
hU jw
vU jw
shareholders
(BTo{ M) iAj jw
inter company profit
Bw k{jnCoM (kCnj) jw
projected annual income
guaranteed dividend
k{
U jw
interest guarenteed (oM) k{
U jw
undistributed profit
kz vU jw
kzSiAjoQ A vU jw
unpaid dividend
dividends payable
TiAjoQ vU jw
To U Bw jw ,ToU vU jw
accrued dividend
(k{ kU)
dividend
w jw ,vU jw
gross dividend
}BiB vU jw
B vU jw
final dividend = year-end dividend
B) k jw ,w o vU jw
w o (k{SiAjoQ
dividend per share (DPS)
oTj jw
book profit
oTj jw
profit for the period (term)
nj jw
Bp nj jw ,nB] (nj) jw
current income
}hz
(nCjw) jjw
profit (making-taking)
}Bi jw {Be ,S
n jw
profit margin, profit on price
j] nAk pA {B (Bp) jw
holding gain and loss
prior year profit
L
BBw jw
share dividend, dividend
Bw jw
Bw BM o~ B k) nBTiA Bw jw
optional dividend
(qB]
k{A Bw jw
dividends declared, declared dividend
w o TBU jw
diluted earnings per share (DEPS)
w o TB U jw
fully diluted earning per share (FDEPS)
consolidated profit
U jw
k{ pU jw
omQBow keA kz k{ pU jw
distributed profit
k{pU jw
B j] nAk pA Be jw
Be jw
home run
RkBU nj Be jw
accounting profit
nAkMBve jw
RBB ov pA L
nAkMBve jw
pretax accounting income
pure profit (net income)
}Bi jw
s xpnA oM TL }Bi jw
175
jBA jw ,L
oTo (UBo) jw
(kC M Mo) Bw jw
deferred dividend
(pBT) k Bw jw
vU jw ,k{A Bw jw
Rn M vU jw ,k{A Bw jw
/j{ A ok S w M wn
declared dividend
pBT Bw jw
oT fo BM pBT Bw jw
adjustable rate preferred stock
kzA Bw jw
T{BLA vU jw T{BLA Bw jw
accumulated
dividend,
cumulative
dividend
liquidation dividend
dA Bw jw
dividend paid
k{ SiAjoQ Bw jw
dividend unpaid
kz SiAjoQ Bw jw
dividend payable
TiAjoQ Bw jw
Bw TiAjoQ Bw jw
sham dividend
k{ SiAjoQ k Bw jw
cash dividend paid
k{ A k Bw jw
(TiBw) A Bw jw
w jw
capital dividend
w jw
cumulative dividends (T{BLA) w jw
T{BLA w jw
accumulating shares
kz SiAjoQ k{ A Bw jw
(k{jBzQ) jBzQ Bw jw
proposed dividend
k{
U Bw jw
dividend guaranteed, guranteed dividend
TiAjoQ w jw
dividends payable in stock
bonus dividend
qB] jw ,w jw
pU MB
w jw
Bw o So{ jw
notional profit
oB jw
fair profit
jB jw
accounting earnings nAkMBve (RAkB)jw
operating (income-profit)
UB jw
nB] xpnABM UB jw
current cost operating profit
A xpnA oM TL UB jw
current-cost operating profit
S
A AnAkBw jw
minority interest income
(TBnj) k{ SBnj Bw jw
dividend received
dividend receivable
TBnj Bw jw
M TiAjoQ jw ,k{w Bw jw
nj k{U jw oM pBT Bw BknAj
participating dividend
/w oM
Bw Bw jw ,nj Bw jw
interim dividend
dividend on commonstocks jB Bw jw
extra dividend
(B A) jBA Bw jw
~dU pA L
Bw jw
preacquisition devidends
adjustable dividends
oT Bw jw
unclaimed dividend kz LB Bw jw
Bw jw
dividends in arrears, passed dividends,
arears of dividend
176
vw jw
definite profit
jw
So{ B nj BnB jw
n jw ,mB jw
B (UBo) jw ,jBL jw
Bw ko jw
dividend in kind
Bw ko jw
profit on sale
xo jw
profit on sale of asset
AnAj xo jw
illusory profit k Ao jw ,kLo jw
oTo ~ jw
unexpected quarterly earnings
pBT Bw knAj M T jw
preferred (-stock) dividend
oAj MB jw
inter-department profit
attributable profit
JBvTA MB
jw
}~hU MB
jw
}~hU MB
jw
allocatable profit
jB Bw M T jw
income applicable to common stock
process profit
distributable profits
taxable profit
RBB z jw
tax-exempt income
RBB pA B jw
dividend in arrears
Bw jw
cumulative k{] pBT Bw jw
preferred dividends in arrears
pU MB
jw
distributable (profit-income), profit
available for distribution
vU MB
jw
vU MB
jw
L
oTo
A pA L
jw
income before extraordinary items
pre-operation profit
nAjoMoM pA L
jw
oM q M RBB oM pA L
jw
profitability of projects
Bbo kjw
(RB) ]nj jo kjw
operating effectiveness
uwFU pA L
jw
profit prior to incorporation
preacquisition earnings
~dU pA L
jw
So{ zU pA L
jw
pre-incorporation profit
So{ U pA L
jw
profit prior to consolidation
(UBo jw) RB pA L
jw
profit prior to operation
nBTA jn jw
(RBB) ov pA L jw
promoters profit
vw jw
koi Rnk jw
177
SiAjoQ kM Bw
T{BLA Bp B jw
BTo{ M Bp B jw
}BiB jw
}BiB jw
k{kU }BiB jw
Bow zU Bp B jw
capital formation gain (or loss)
kU (Bp B) jw
xo }BiB jw
TBdU sB jw
adjusted gross profit k{kUsB jw
xo {Be ,}BiB jw ,sB jw
AnAj U nj Bp B jw
ABow Bp B jw
.nAm A pA {B (UBo) Bp B jw
gain or loss on disposal
xo
B j] nAk pA {B Bp B jw
profit
margin)
joM oM , ,jw
cash dividend
vU k jw
nU nBYC JBvTeA pA uQ B nAk jw
affidavit
kw k
BM BnAo
A ,Bkw
misconduct
nAjA w
misunderstanding SwnjB nj ,BUw
irregularities
RBhU RBBo] w
lending securities
AoTwA Bw
consignment stock
BA Bw
TBnBzTA Bw
j] nAk Bp B jw
}BiB jw
Q Bp jw
UBo Bp jw
wA S
BM xpnA BM Bw
above par value shares
voting shares (stock)
non-equity share
En e BM Bw
jkd e BM Bw
k{koipBM Bw
koi Rnk
pA {B Bp jw
purchasing power gain and loss
koi pA yQ Bjw
pre-acquisition profits
unconfirmed profits
(LBAk) koipBM Bw
cumulative shares,
T{BLA jw BM Bw
abnormal earnings
callable shares
cancelled shares
B jw
A jw
Bp jw
periodical profits
JBT Bjw
w o jw
(B MBq) Mm] MBq jw
k{ BM Bw
registered shares, nominal
B BM Bw
gain or loss
high flyer
nil paid shares
S
kk{ Bw BM Bw
SiAjoQ kM Bw
Bp B jw
BTeA Bp B jw
178
Bw
excess shares
kAp Bw
k{njB Bow Bw
En e kM Bw
En e kM Bw
shares at par value
wA xpnA M Bw
wA BM pA oT xpnA M Bw
bellwether
pBwS{ow Bw
corporation stock
(vw) So{ Bw
BM nB BM BSo{ Bw
k{ SiAjoQ RBj M Bw
partially paid shares
high-tech stocks
wA BM pA oTzM Bw
listed shares
BM Bw
(tnM nj) k{ TomQ Bw
k{ vomQ Bw
k{ njB Bw
issued capital stock (issued share)
classified stock
subscribed shares
k{kML Bw
golden shares
Bw
common stock (share)
jB Bw
k{ vomQ jB Bw
k{ vomQ Bw
paid up share (stock)
k{ SiAjoQ Bw
alloted shares
k{ jAj }~hU Bw
incentive shares
zU Bw
full-paid shares
k{ SiAjoQ BU Bw
bonus shares
qB] Bw
nApBM nj oM fo RAoU M tBve Bw
k jB Bw
letter stock
B MB
o Bw
zero growth stock
k{n k
B Bw
irredeemable stocks
kwnow k
B Bw
active stocks
B Bw
(BTeA) oz nBzTA MB
Bw
interest-sensitive stocks
orginal shareholder,
listed stock
oz nBzTA MB jB Bw
tnM nj B MB
Bw
Bow A Bw , o
Bw
loan stock
foreign stock
]nBi Bw
k{ nAkoi Bw
A o pA k{ nAkoi Bw
acquired share
leveraged stock
treasury stock (or shares)
minority shareholder
minority shareholders,
kz
U o
Bw
unsecured loan stock (ULS)
Aqi Bw
A nAkBw
S
A nAkBw
S
A AnAjBw
minority stockholders
majority shareholders
xpnA Bw
pB\ Bw
oM npoQ Bw ,MlB]oQ Bw ,JLd Bw
SoX A AnAkBw
senior shareholder
k nAkBw
controlling shareholder k oT nAkBw
So{ Bw B ,nAkBw
penny stock
authorized share
jw nj k SnBz Bw
participating stock
outstanding share
income share
growth stock
Bw
bullish stocks
ApkCnj Bw
k{n M n Bw
n M n Bw
179
B MB
o w
pA BC S
RAoU Bw ,B Bw
SiAjoQ C wA L BU p Bw
partly paid shares
k{BM kz
BU ,n~
,S ,BA ,nBAw
defensive stocks
negligence, neglect
prior shares
pA BC S
RAoU Bw ,B Bw
SwA oT nApBM wT RAoU
gilt-edged shares,
comparative negligence
contributory negligence
MBT nBAw
first quater
A ~ A B w
second quarter
j ~ ,j B w
market share
nApBM w
defined contribution
TvzpBM w
BonB TvzpBM w
capital stock
kU e BM pBT Bw
prior preferred stock
jw jApB nj k{ w e BM pBT Bw
participating capital stock
kB BM jw nj q] SnBz BM pBT Bw
knB TvzpBM w
employees pension contribution
oT jw fo BM pBT Bw
adjustable rate preferred
k Bw
pBT Bw
BBM w
on-voting share
En kM w
ex-dividend share
jw kM w
BonB BT]A FU M w
kLU MB
o pBT Bw
non convertible preferred stock
(Be ]nj) BM w
bearer share (stock)
jB Bw M kLU MB
pBT Bw
convertible stock, convertible preferred
stock
BonB pAkAuQ w
employers saving contribution
hU M ozT Bw
shares issued at (a) discount
knB pAkAuQ w
o M ozT Bw
guaranteed share
founders share
k{
U w
nAjqB] w
pledged share, pledged stock o nj w
capital share (stock)
ABow w
T{BLA jw BM pBT ABow w
promotion shares
premium stock
So{ Bvw Bw
(vw qB] Bw) uw Bw
ApnA Bw B uw Bw
promotional shares
}iB{ w
ordinary share
jB w
oTz , ,jB w
k{ SiAjoQ Gk Bw
wT RAoU pA yM BC RAoU Bw
aggressive stocks
SwA nApBM
/k{BM k{ SiAjoQ C xpnA Bw
k{BM BQ BC jw M S SLv Bw
barometer stock
restricted stock
180
jnA BBw
participating in interests
B nj w
jw nj AonB jo w
RkkM (z i) SwBw
long standing policy
(nAjjw) B w
active share
(nAjjw) B w
convertible (stock-share) kLU MB
w
equity right
B
w
kU AnAj gnBU kM) o
w
debenture stock (debenture)
(SiAjoQ
employers contribution
BonB w
employees contribution
knB w
M knB w
employees insurance contribution
yo-yo stock
RBLYM .qqT w
freehold share
BTiBw o Bz w
preference share
pBT w
jw nj SnBz e BM pBT w
participating share
T{BLA jw BM pBT w
financial policy
oj SwBw
B z i ,B (n ,SwBw)
pricing policy
one-price policy
nAmS
SwBw
keA S
SwBw
(Q) B SwBw
} K joM M pA oM L SwBw
S
w
share quoted
k{ kMfo w
wA S
M k{ kMfo w
share quoted at par value
zero-defect policy
pension contribution
conservation policy
production quotas
ration
RBLB SwBw
growth policies
k{n BTwBw
sale invoice
(xo nT B) xo Bw
kwn B Bw
TvzpBM w
kU kMw
o] ,jAj o] ,jo kMw
w ,w
xo w
k w
RAnjB }~hU B w
Rn B koi Rn ,o Bw
ov o BM k{ jBTwo BB
o JBvdUn ,k~ nz
export quota
quantitive quota
import quota
customs invoice
check list
UAnjB w
w
RAjnA w
SB BTA Sw
(uwFU) zU Sw
181
hnBU k{ BU BM Tvw
historical cost system
commercial invoice
borrowing-up system
amended invoice
payment system
monetary system
BM M BQ Tvw
BSiAjoQ Tvw
Q Tvw
BQnA Q Tvw
FU Tvw
multiple tariff system jkT oU Tvw
accruals system
kU Tvw
(nAmS
) S
U Tvw
pricing system, price system
dual-capacity system
B U Tvw
AjoAhU Tvw
eA koi Bw
proforma invoice nT ByQ ,UBk Bw
descending tops
q ow
SB ) Bp AoT{A Tvw
time sharing system
(nAjRk
nAkMBve RBA Tvw
accounting information system
UBA Tvw
nAkMBve UBA Tvw
nBLTA Tvw
economic system
jB~T
A Tvw
collectivism
AoT{A jB~T
A Tvw
j] BTA oTA Tvw
double-entry system
(EFTS)
rationing system
kU omQBA Tvw
nAkMBve Tvw
Tvw ,k{BU BM nAkMBve Tvw
cost accounting system T nAkMBve
kU nAkMBve Tvw
accounting system
k{ BU BM ow SBpBM Tvw
(ACRS)
BQ M BM Tvw
librarian system
BBM Tvw
estimating-cost system q jnCoM Tvw
kM]jM qnBoM Tvw
accounting system
182
ABoMka BTvw
general system
() Tvw
decentertized system
qoTo Tvw
push system
nBz Tvw
Q BA MB
Tvw
price system
nAmS
Tvw
BinB dU nAmS
Tvw
{B nAkMBve Tvw
mechanized accounting system
application system
control system
joMnB Tvw
oT Tvw
B j] oM oT Tvw
B nAkMBve Tvw
financial accounting system
tax system
data
UBB Tvw
basUBA BBM Sok Tvw
pnA fo Tvw
kMfo Tvw
jqTwj (kU) nAk fo Tvw
rating system
AM e
(B) Tvw
contributory system
\U oEn Tvw
cumulative voting system
ABoMka BTvw
multi programming systems
system (PPBS)
operating system
B Tvw
(o nj) RBd]oU Tvw
BpCji RAw
183
BT]A FU AM e BTvw
BT]A FU AM e BTvw
contributory social security system
B BTvw
managerial systems
Sok BTvw
B MBq BTvw
coordinate costing systems
costing method,
(MBq) q Tvw
hU MBq Tvw
estimating cost system
A MBq Tvw
coordinate system
B Tvw
k{ B Tvw
harmonized system (HS)
nB\U k{ Tvw
business intelligence (BI) system
(e Ao B BM M B BM q) w
cost insurance and freight (CIF)
self-test questions
BpCji RAw
x
w M Bj owAow nj B Bw }iB{
j{ AnA B qBU
financial times world share index
index number of current cost accounting
jBo jo }iB{
abnormal performance index (API)
xpnA }iB{
confidence index
BA }iB{
barometer
jB~T
A }iB{
market index
nApBM }iB{
Bv p BM nApBM }iB{
equal-weighted market index
index
Bw S
nApBM }iB{
market index of stock prices
{ojoi BM }iB{
retail price index
{ojoi S
}iB{
Retail Price Index (RPI)
{ok S }iB{
Bw BM }iB{
share index
jw UBLYM }iB{
instability index of earnings
{ojoi BS
}iB{
index of retail prices
index of
{ok BS }iB{
Bw }iB{
xpnA }iB{ , xpnA jApB }iB{
excess present value index
B A
financial index
B }iB{
nApBM xpnA p B oM TL }iB{
capitalization-weighted market index Bw
Bw xpnA p B oM TL }iB{
value weighted market index
S
kLU }iB{
conversion price index
kU }iB{
jqTwj }iB{
BT
cw }iB{
\w }iB{
nCjw }iB{
kjw }iB{
quasi rent
oM L{ ,nB]A L{
quasi-reorganization
BpBw kk\U L{
quasi-experimental Mo\U Mo\U L{
quasi deposit
joPw L{
quasi contract
jAjnAo
L{
pseudocode
]L{ ,k L{
near cash
kL{
cash equivalent k S
jB ,kL{
Ak
A ,BdL ]BU ,koi hL{
Bw pA Ak yhM koi S] nj So{
dawn raid
oj So{
simulation
pBwL{
parallel simulation
pA pBwL{
momentum
JBT{
third party (person)
WBY }h{
donee beneficiary,
l WBY }h{
third-party beneficiary
natural person
e }h{
oMoTv ,v
kSBnj }h{
annuitant
oM ,(Bw)
annuity beneficiary
l }h{
legal entity (or
e (S~h{) }h{
person), artificial person, legal entity
185
AnA S
p B oM TL }iB{
AnA S
p B oM TL }iB{
price-weighted market index
nAjBM
q]Aj T (B) wT }iB{
Dow-Jones industrial average index
(DJIA)
Bw S
p }iB{
price-weighted index
liquidity index
k }iB{
oB ,B ,}iB{
A kjw }iB{ ,\wA }iB{
indicator
jB~T
A B}iB{
leading indicators
ozQ B~iB{
BM B Bp Bnj ,oiFU B~iB{
jB~T
A BSB Th bw
lagging indicators
key man
risk indicators
person
accounting entity
artificial person
e S~h{
So{
e S~h{
KU vn B}iB{
industry averages
S B~iB{
jo B~iB{
performance indicators
coincident indicators
Bq B~iB{
kp q }iB{
plaintiff
B{
bed and breakfast
BM BU B{
shirking
Sv pA jo Bi B{
reliable evidence
BUA MB
kB{
credit-worthiness
nBLTA TvB{
rumor
tBwA BQM RBA ,B{
net = network
L{
pervasive network
oAo L{
cost of living index
186
BA jw nj SnBz e o{
terms of sale
p Ao{
(jAjnAo
nj) KwBT Sv Ao{
B Ao{
accountable events (condition)
nAoA Ao{
nAo A Ao{
credit terms nBLTA Rk ,jnBLTA Ao{
bond indenture
o
AnA Ao{
market conditions
nApBM Ao{
terms of repayment
SiAjoQpBM Ao{
terms of redemption
koipBM Ao{
international
AM BnpBM Ao{
commercial terms (INCOTERMS)
B Ao{
quantitative terms
nAk Ao{
tender conditions
~
B Ao{
terms of loan
A Ao{
tariff description
AoU bo{
legend
y ,kw nB{ ,SLY bo{
job description
B bo{ ,{ bo{
cozU ,U ,c U ,RB~hz bo{
listing requirements
description, specification
specifications
terms of transaction
narration
B bo{
Tvw T{ bo{
SiAjoQ Ao{
payment term, terms of pament
BQ Ao{
B~TiA RB~hz kM BQ Ao{
kAkA wU dU Ao{
donor-imposed conditions
terms of delivery
terms of discount
green shoe
waiver clause
e BwA o{
call provision
nAjBM AnA ,koipBM o{
jAjnAo
nj MBpnA (k
BM) o{
appraisal clause
pari passu clause
special conditions of
BA jM oMAoM o{
(AoL] pB) BQBBQ o{
offset requirement
B A jw nj SnBz e o{
participating clause
B dU Ao{
hU Ao{
BQ |Bi Ao{
jB ,MA ,Ao{
Ao{
BQ Ao{
general terms of contract
(jAjnAo
) BQ Ao{
general conditions of contract,
general terms of contract
187
jkdB Sv BM So{
unlimited company
unlevered firm
kM kM So{
TvM So{
closed corporation,
closely-held corporation
Se o{
arbitration clause
Se o{
jurisdiction clause
nAj o{
derogatory stipulation
nCBp o{
competence clause
Se o{
forfeiture clause
no o{
stipulation
k o{
AnAj jnAq n nj k o{
negative pledge clause
M So{
BUA M So{
reinsurance company
gv o{
rate covenant
S
o{
jAjnAo
BA jB ,gv k
, o{
avoidance clause, defeasance clause
kM ,k
,jB ,o{
proviso, clause condition
T TozQ So{
contract clause
related company
restrictive covenant
~h{ B FU So{
kjkd o{
Aoj jn pA SB o{
competition clause
partners
Bo{
partners of the company
So{ Bo{
company
So{
nB\U nBLTA So{
controlled company,
undertaking
leveraged company
jkd Sv BM B
U So{
limited liability partnership (LLP)
jkd Sv BM B
U So{
public limited partnership
BTA So{
kM BM So{
Aj Bow BM So{
jkd Bw jw BM So{
limited dividend company
limited liability
jkd Sv BM So{
188
nAmBow So{
jkdB Sv BM B
U So{
investment (company-trust)
by guarantee
family partnership
jABi B
U So{
cooperative company
BU So{
pU BU So{
distributers cooperative society
closed-end company
o~ BU So{
RTv p nj nAmBow So{
equity reit
k nAmBow
jkd nAmBow So{
mutual fund open-end fund
kU So{
company incorporated
k{ SLY So{
unquoted company
kz SLY So{
(Bw tnM nj) kzSLY So{
unlisted company
company
corporation aggregate
incorporated company
Bw So{
joint stock company
Bw So{
e S~h{ AnAj BM ,Bw So{
corporation
jkd Sv
|Bi Bw So{
closely held corporation
private company
|Bi Bw So{
|Bi Bw So{
ka So{
~dka So{
multinational company
Tka So{
outgoing partner
k{ ZnBi So{
foreign (alien) corporation ]nBi So{
close company
jABi So{
service company
UBki So{
|Bi Bw So{ ,~i So{
multiproduct firm
oAj So{
dA Be nj So{
So{
B Bw So{
B Bw So{
B Bw So{
k{n Be nj So{
growth company
p u b li c co r p o r a t io n pu b l i c l y -h e ld
Tj So{
corporation
B So{
(kz SLY) TLYo So{
unregisterted company
mortgaged company
n So{
BA joPw So{
nAmBow So{
investment company (or trust)
189
jkd Sv BM o{
TvMA So{
allied company = affilited company
offshore company
eBwAo So{
Tka (Bw) So{ ,TAo So{
firm
nB\U keA ,So{
,nAm Bow wA So{
j
investment exchanges
nAmBow
k{d B Tv{n So{
multinational corporation
defunct company
o So{
k{ BjA nj ,jAj So{ ,jo So{
incorporate
shipping company
jkd Sv BM woMBve B
U BTo{
AoTz So{
M So{
tenderer
~
B B kAq nj kSo{
leasing company
q So{
To{ B A nB\U keA ,njB So{
/k oT An o BkeA
parent company
state-controlled companies
eBwAo So{
TvMA o BTo{
thin incorporation
AM B So{
international finance corporation
overseas company
jn BTo{
one man company
o So{
knAj jkdB Sv B
A C nj To{
unlimited company
wT So{
Bw Th So{
k So{
blue-chip company
oLT nkT So{
nationalized company
k{ So{
d So{
target company
k jn So{
(k oT ) oB So{
BSo{
BwBwA B
U So{ BwBwA ,BTo{
articles of partnership
Bwo So{
Lv So{
limited partner
jkd Sv BM o{
controlling company
certification of incorporation
190
j] xnB{
sufficient skepticism
B {
BM kFU jnAkBTwA {
BkM o{
budget format
BkM o{
debted partner
nBkM o{
account partner
JBve o{
salaride partner
oMe o{
tenant oTz SB e T{Aj ,o{
(nB\U So{ nj) o{
corporation partner
]jM {
BpAoU {
multiple-step format
Aeoka {
account
JBve { M ,JBve {
format
oj BMBve {
format double-account
Bkj {
nApBM AnB {
j {
B
{
nAj {
ATd {
foreign branch
preemption
kM]jM jo{
budgeting gamesmanship
cycle count
B j] nAjA xnB{
B j] (
A) xnB{
(Bj]) xnB{
physical count(ing)
horizontal spread
A B{
calendar spread
U B{
bull spread
BMxi B{
performance gap
jo B{
perpendicular spread
j B{
gap RAnjB B pAU k ,B ,B{
price gap (spread)
S
B{
money spread
T
B{
intercommodity spread
B B{
sue, suing
jo SB{
BoTz BSB{
customer complaints
uncertainty
corporator
j] xnB{
BA k ,kjoU ,{
nB\U Sv{
nApBM n~
,nApBM BwnB .Sv{
business failure
market failure
191
B kwn oM nB{
recognized
code number
k{ BwB{
BLT{A () S BwB{
cross
qn nB{
Bpn oUBj nB{
immediate recognition
n BwB{
S~h{ ,S ,jo BwB{
partial recognition
Lv .}
B BwB{
A Ko U BwB{
job number
identify
factor loading
order no
cost identification
q BwB{
(ATd) UBLYA kA{
evidence substantive
BpBw nj oM kA{
external-internal evidence
external evidence
BpBw oM kA{
kA{ ,kkFU kA{
B kwn oM nB{
Mo\U kA{
analytical evidence
dU kA{
testimonial evidence
k~U kA{
record evidence
(LT ) TLY kA{
kAoL] .AoL] kA{
xnBw nB{
gold bar
y{
gold bullion
( 11.3) y{
bullion
o B y{
ingot
q y{
Aj , oTv B Aj ,y{Q ,{
,M w M vn y{Q ,woMBve
coverage
jAj y{Q
collision coverage
RnBvi AoL] {
initial recognition
A SiB{
recognition of income
kCnj SiB{
cost (expense) recognition, q SiB{
expense recognition
}BiB jw BwB{
accounting evidence
delayed recognition
nAkMBve kA{
woMBve kA{
oiFU BM BwB{
Bv
A xn M BwB{
recognize
compliance evidence
TBn kA{
AA (RjB{) kA{
circumstantional evidence
kA{
objective evidence SLX kw , kA{
indirect evidence
Tvo kA{
conclusive evidence
kA{
sufficient evidence
B kA{
physical evidence
(nAk) kA{
(kTv) kTv nAk ,kA{
heavy evidence
kCnj BwB{
Tnxo B dU BL oM kCnj BwB{
delivery basis
production
kU BL oM kCnj BwB{
192
Ao]A {
nAkMBve B{
Mo kA{
relevant evidence
direct evidence
Sok B{
enforcement procedure
Ao]A {
Mo kA{
Tv kA{
LT kw ,kTv kA{
documentary evidence
observance evidence
k{kBz kA{
kA{ ,woMBve nj <> oLT kA{
competent evidential matter
L
MB
useful evidence
k kA{
corroborative evidence
k kA{
secondary evidence j Swj M kA{
nBLTA Q An{
currency and credit council
nBLTA Q An{
currency-monetary and credit council
legal counsel
e An{
UBB B An{
B o{nAq An{
Tj nAkMBve An{
o nB An{
customs cooperation council (CCC)
testimonial
A ,RjB{
witness
kB{ ,A ,RjB{
professional reputation
Aoe Ro{
T qo ,UnB\U ,T o{
trading estate (zone)
track
nB{
schilling
(Q keA) {
contribution approach
pU {
e xn {
mode of transportation
~d pU B{
product distribution methods
]U K] B{
|
concessionaire
Sok iA Se ,nBTwnj ,S Ak
pBTA KeB
preferred shareholders pBT Bw BLeB
uw Bw BLeB
management integrity
promotion shareholders
credibility
industrialists
tort
(A) nBT S
Ak
Bp no ,KwC ,k
SqAoU B kj k
damaged in transit
issue a permit
pB]A nk
issue of material
jA (BwnA) nk
issuance, issuing
nBzTA ,nk
bond issue
o
AnA nk
export of capital
Bow nk
jw d pA Bw nk ,w jw nk
B BLeB
o
AnA KeB
debenture holders
o
AnA KeB
annuity owner
o M KeB
contractee
(jAjnAo
KeB) BQ KeB
holder of the record
w KeB
unitholder
BU So{ nj w KeB
BonByi ,nBLwB ,jApC { KeB
bond holder
self-employed
owner of the goods
qB] Bw nk
export of goods
B nk
RjB{ ,woMBve BU xnAq nk
B
A k~U ,B
A A jnBLTA
B KeB
owner
B ,KeB
exports, exportation
RAnjB
outright exportation
.ov RAnjB
issuing
knjB
Tw (kB
A) knjB
attestation
maker of a note
capitalization issue
bonus share issue
kw knjB
exporter
(UAnjB B ) knjB
outgoing
k{njB ,njB
issued
(ozT) njB
,SB{ ,{n ,jo {n ,jo B
clarify, clearness
B
cost accuracy
k{BU BM Sd
clerical accuracy
RBLwBd Sd
Bn .UBLwBd Sd
mathematical accuracy
194
TiAjoQ o
AnA o
qualifying
Se
nj) ,Ao{ k]A ,R~dU ,Se
qualification
oz (woMBve
Aoe Se
TiAjoQ o
AnA o
bonds payable premium
premium on redemption
yield premium
koipBM o
jpBM o
UC nj M BTA BQ o
competent, authorized
jurisdiction
(pB\) nAjSe
Bj M kwn Se
BA SMB
,Se
agio
competence, jurisdiction
B vn o
Q (ow) o
Bw o
Bw o
professional proficiency
Aqi Bw o
]AohTwA B
service industries
UBki B
kB BA k
extractive industries
bond fund
o
AnA k
TvzpBM k
BBM TvzpBM k
banks pension fund
Bow Bw o
premium on capital stock
qo M TvzpBM k
central insurance pension fund
k
BBM oTz TvzpBM k
S RnAp TvzpBM k
oil ministry pension fund
jB Bw o
( o
AnA) o
Bw o
bond premium, premium on bonds
pBT Bw o
premium on preferred shares
default premium
nB nj ] o
UBB ]o
tB ]o
195
k j] pA nAjoMRn
free box
B\ k
nAmBow oTz k
pooM k
offshore fund
pooM k
A]jM k
BT]A M k
budgetary fund
nAmBow oTz k
nAmBow oTz k
TvzpBM M k
gratuity fund
saving fund
wU AM k
international development fund
pAkAuQ k
TvzpBM pAkAuQ k
index fund
(Tv JBve ) s k
special fund
cash box
Q k
BT]A FU k
unemployment fund nBM FU k
stabilization fund
SLXU k
pnA SLXU k
exchange stabilization fund
(k ) A S ,njB S
AnAqnB o M k
Q AM k
key industry
industrial
T
guild
list of rent received TBnj nB]A Rn
iAj AoMC o pA nBM BwnA Rn
self-sustaining fund
special-revenue fund
Bw xpnA B A Rn
premium statement
jn BnBA ,jn
A Rn
bill of entry (customs)
(RBo nj)
duty-free list (o pA) B AA Rn
list of debtors
AnBkM Rn
list of liabilities (debts)
BkM Rn
Az BkM Rn
Bji k
cashier
nAkdU ,nAk
k
life income funds oAAjB kCnj k
|Bi BkCnj k
kA Bow BM nAmBow k
low-load fund
jqnB q BM nAmBow k
load fund
go-go fund
oioQ nAmBow k
RTv A nj nAmBow k
quoted list
cash listing
(S
) jnCoM Rn
k j] pA nAjoMRn
donations box
TvzpBM bo k
Ao M k
196
(~U) vU JBvdUn
corporate minutes
So{ RBv\Un
\ RBv] Rn
ok RF RBv] Rn
j] pA ~ nAjoMRn
seasonal invetory
JBveRn
BQBBQ BUA JBvdUn
(RkU) eA JBvdUn
Bj] pA s nAjoMRn
special stock-taking
q kCnj LU Rn
orginal invoice
detailed statement
interest statement
oM JBvdUn
Bw JBvdUn ,Anj M JBvdUn
equity
interim statement
A JBvdUn
(B ) qn bo{ BM JBvdUn
paid invoice
k{ SiAjoQ JBvdUn
kz SiAjoQ JBvdUn
BB e nj RAoU Rn
xjo nj Bow nj RAoU Rn
statement of changes in working capital
statement of
advance bill
T{BLA jw nj RAoU Rn
SiAjoQ yQ JBvdUn
progress billing nB SozQ JBveRn
proposed statement jBzQ JBvdUn
Bp jw (jnCoM) jBzQ JBvdUn
statement
kCnj hU JBvdUn
estimated statement of income
q hU JBvdUn
estimated statement of cost
estimated statement
hU JBvdUn
Bp jw LoU JBvdUn
(~U) vU JBvdUn
B nj RAoU Rn
position
BpBw B RAoU Rn
~U Rn
long format
TBnj ] Rn ,BJBve Bo] Rn
flow statement B RAoU ,nB~
cash flow statement
k Bo] Rn
funds statement
] Bo] Rn
k ] Bo] Rn
statement of cash flows
U k ] Bo] Rn
consolidated cash-flow statement
notes of meetings
RBv\Un
197
pATB JBvdUn
~U { M Bp jw JBvdUn
detailed income statement
LU JBvdUn
comperative statement
LU JBvdUn
(k{ BU S
) q LU JBvdUn
BA B Bp jw JBvdUn
omQkU JBvdUn
adjustable statement
J Ao{ JBvdUn
kU JBvdUn
presentation statement
desirability statement
B B jA Bk U JBvdUn
k{ A (S Rn) JBvdUn
suppliers statement
certified statement
k{ SiAjoQ B q] JBvdUn
statement of
RB JBvdUn
xo JBvdUn
k{o JBvdUn
ovU MB
JBvdUn
interpretable statement
k{BU S JBvdUn
false statement
freight bill
(M
) JlB JBvdUn
copy invoice
P JBvdUn
k{A Bw ,v JBveRn
purchases invoice
(RBA) Ao{
T JBvdUn
all inclusive statement
statement of cost
B (BwnA) e JBvdUn
koi nT B ,koi JBveRn
input-output statement
Bp jw Rn ,kCnj JBvdUn
abridged statement
o~Th JBvdUn
customer statement oTz JBveRn
Bp jw AvB JBvdUn
statement
UBk JBvdUn
preliminary statement
BM JBvdUn
JBvdUn
(Anj B) S
JBvdUn
cut-off statement
imbalanced statement
factitious statement
TiBw JBvdUn
Bow JBvdUn
k{ ]jM Bp jw JBvdUn
pATB JBvdUn
198
(
A) oA
A JBvdUn
( A) oA A JBvdUn
xn tBwA oM k{U Bp jw Rn
xo {Be
actual statement
loan statement
A JBvdUn
BT Rn ,BMBve Rn
B] Bp jw Rn
comprehensive income statement
Aeo ka Bp jw Rn
multi-step income statement
B (JBvdUn) Rn
financial statement
statement of earnings
jw .RAkB Rn
operating statement
jo Rn
daily sales statement Apn xo Rn
price current list, price list BS
Rn
list of prices
BM Swo ,BT
Rn
numerator
v ,ov Rn
k{BwB{ UBo Bp jw Rn
income sheet
losses
prelist
UBk (Sv) Rn
kB AoM B Rn
k{ MyQ B Rn
BAnAj Rn
kCnj Rn
U q kCnj Rn
SwAinj Rn
BSiAjoQ BSBnj Rn
projection statement
}
B nAk n pA k{ U B Rn
statement from incomplete records
j{ U Bi k AoM B Rn
special-purpose financial statement
k{A B Rn
xjo nj Bow qn Rn
scheudle investment nAm Bow qn Rn
Aeo ka Bp jw Rn
multiple step income statement
Bp jw Rn
income statement, profit and loss
statement, statement of income
JBvdUn ,LU Bp jw Rn
kCnj LU
bill of goods
passenger manifest
B ZnBh Rn
AoBv SvB ,AoBv Rn
U Bp jw Rn
xn tBwA oM k{U Bp jw Rn
contribution income statement
xo
199
wBwA B BRn
A pA Ai ,kU S Rn
kU ~d kjzU
production statement
Bp jw Rn ,RB Rn
Bp jw Rn ,RB Rn
statement of transactions
BkM BnAj S Rn
proof of cash
BSiAjoQ BSBnj S Rn
k BTBnj RoB Rn
proof of cash receipts
kCpn S Rn
Bow nB~ MB Rn
capital reconciliation statement
up to date statement
] nB~ MB Rn
T{BLA (Bp) jw S Rn
Bp B jw S Rn
] nB~ MB Rn
statement of source and applications
of funds
statement
parts list
JBvdUn ,S Rn
final statement
S Rn
dU ,
S Rn
final take-over (acceptance)
k ] xjo S Rn
cash flow position statement
Aq]A Rn ,jA Rn
stock (inventory) list B j] Rn
cash list
k j] Rn
RB [BT Rn ,jo [BT Rn
statement of results of operations
import list
B S Rn
RAjnA Rn
BM j] k ] Rn
cash statement
weight list
p Rn
MBpnA S Rn
kU AvB S Rn
comperative production statement
statement of valuation
S S Rn
AnAj MBpnA S Rn
B j] MBpnA S Rn
statement of valuing stocks (goods)
provisional statement
U ]jM S Rn
A S Rn
njB BS Rn
construction billings
roQ S Rn
project statement, statement of project
] nB~ MB MyQ S Rn
kC B BRn
wBwA B BRn
primary financial statements
(jnCoM) hU S Rn
proforma statement
RnBvi (A B) Rn
200
T BnBzTA B BRn
k Ao B BUn
misleading financial statements
TBnBzTA B BRn
published accounts
AvB B BRn
comparative financial statements
nj B B BRn
interim financial statements (interim
jnCoM B BRn
prospective financial statements
k{ MyQ B BRn
accompany statements
functional statement
Ao B BUn
BpBw BkeA KveoM Bq Rn
k{ TiBw B q Rn
manufacturing statement
RnBvi (A B) Rn
general average statement (adjustment)
k{i B BRn
simplified financial statements
k{i B BUn
summarized financial statements
~ .Bw B BUn
quarterly financial statements
B
U So{ B BUn
partnership financial statements
joz B BRn
condensed financial statements
FU An Bk B BRn
/k
general purpose financial statements
marginal weights
B KAo
big rubber ball
w Mo
necessity, requirements
J] ,Rno
disclosure requirements BzA BRno
RBAqA ,BpBwoM BRno
external requirements
BpBwoM
alpha
BC Ko
exceptions rate
BXTwA Ko
TwA fo , TwA Ko
criteria
BL ,MB
bailsman (suerty)
B
xo kkU ,(uomQ) nBzTA B
underwriter
nAjBM AnA
guarantor
kT , ,B
(
U =) Y ,kT ,B
surety (=guarantee), guarantor
wastage, lost unit, spoilage
income multiplier
RBB
spoilage (wastage)
RBB
production wastage
kU RBB
normal waste
jB RBB
abnormal loss
jBo RBB
acceptable wastages
L
MB
RBB
U pA L
RBB
scrap
ShU B{A Ko
BA Ko
kCnj yAqA Ko
nAmBow yAqA Ko
investment multiplier
deviation rate occurrence
AodA Ko
B] jnCoM AodA Ko
Ao
,RBB
waste product
(~d) RBB
wastage of processes
eAo RBB
time keeping
nB RB
A L
Zoi jn RB
A L
Ko ,AodA Ko
nBTA jn AodA Ko
confiscation
TwA TikA Ko
depreciation reserve ratio
B oA Ko
financial leverage multiplier
weighting factor
SA Ko
(njB~ - U) L
antidilutive
U k
deflationary
nUk
boomerang, antidumping
PAj k
mint(ing) house
BhMAo
market value weights
nApBM xpnA KAo
historical weights
hnBU KAo
input-output coefficient jBTw jAj KAo
202
kAq B ~
B nj So{ BTB
k B ,SABM
material weakness
financial weakness
B
iAj BoT B .
SB
Bow jpBM Ko
beta coefficient
() BTM Ko
market beta
nApBM BTM Ko
factor beta
B BTM Ko
(oM A) Ko oM Ko
accumulation factor
coefficent of variation
performance quarantee
k AoQ Ko
conversion factor
kLU Ko
U Ko ,}hzU Ko
repayment guarantee
coefficient of determination
Ao]A SB
SiAjoQpBM SB
bank bond
BM SB
bank guarantee
BM SB
bailable
nAjoMSB
guarantee,
joPw ,Y ,kU ,SB
coefficient
(oU) Ko
(RA)oU Ko
kCnj oYBU Ko
CnB oX Ake Ko
risk coefficient
kB pA ZnBi SB
U M ,tTiA MB nj SB
s BkU ,co SB
express warranty
del credere
nBLTA
U ,k{o SB
bail
SB ,SB
guaranteed letter
BSB
surety bond, bail bond, bill of BTB
oi Ko
A{Be jw Ko ,B kCnj Ko
Bow Ko
tolerable rate
dU MB
Ko
coefficient of efficiency
CnB Ko
efficiency rate
CnB Ko
SA nAk Ko ,SA Ko
numerical scale point for importance
nAmBow \ xjo Ko
portfolio turnover rate
variable rate
oT fo ,oT Ko
Ko ,jAkn .
nBTA jn Ko
nBTA jn jAkn
warranty
BSB
(koi) ~
B nj jBzQ AnA ,BTB
SiAjoQyQ BTB
U ,B
A] ,BkU ,BTB
guaranty
of relative cost
Lv q Ko
TvL Ko
coefficient of correlation, TvL Ko
coefficient of correlation
correlation coefficient
correlation coefficient
TvL Ko
iAj oT Tvw nj SA BM
203
(kAq B) ~
B nj So{ BTB
MBT BTB
SiAjoQyQ BTB
jo
U ,nB B\A ve BTB
performance bond, performnce
guarantee, surety bond
(BL
A BC) Aoe iA MA
code of professional ethics
Ao{ MA
nBLTA Ao{ MA
(Bq) kML
objective classification
taxation brackets
UBB RBL
testamentary
BS L
BoMnB nj BC LU jBwA kML
indexing (and cross-referencing) woMBve
nAk jBwA kML
classifying records and documents
secondary classification
age analysis
jk\ kML
(BY) jk\ kML
q kML
object classification of cost
misclassification
cost classification
SwnjB kML
Bq kML
BAn M eAo
bo
Bw koi nBTiA bo
Bw kML
UC B nj jo w bo
205
TvzpBM bo
pension scheme
TvzpBM bo
BAq BM (TvzpBM) bo
Bw nj BnB SB bo
employee stock ownership plan
B] ]jM bo
TvzpBM M bo
zU xAjBQ bo
(ESOP)
benefits plan
BAq bo
BnB SnBz bo
o bo
TvzpBM ] bo
{qA Beo
] Twj xAjBQ Beo
pension plan
incentives
UC SiAjoQ bo
deferred compensation plan
reorganization plan
debit side
A
U bo
jw vU bo
KU bo
compensation plan
(xAjBQ) AoL] bo
pay plan
BAq e Tvw ,e bo
buy program nAjBM AnA w koi bo
Anj Bw koi bo
gold bug
monetarist
planned
advocate, adhere
nAko
Q o nAko
L ,Be ,Ak ,jo nAko
k{ qnbo
vU jw jk\ nAmBow bo
206
L
o
offeree
L o
B o
JBve MB o
o BQ o
jAjnAo
o
jAjnAo
o
(BSA) jAjnAo
o
agreement parties
gold
monetary gold
BM
due from bank
BM pA K
ex claim
oM kM K
B SiAjoQ AoM B BU ,BjA ,SwAijAj ,K
claim, law suit
RnBvi AoL]
bad debt
Siw MB
K ,Tiw K
principal creditor
(k) A nBL
group creditors
o AnBL
prefrential creditors (pBT) k AnBL
preferred creditor
(k) pBT AnBL
mortgage creditor
Y BM nBL
deferred creditor
Tv{n o]BU nBL
standard capacity
jnAkBTwA So
used capacity
k{jBTwA So
theoretical capacity
wA So
jB So ,wA So
So
physical capacity, practical capacity
RB Rnk , So
BinB So
insufficient capacity
Bo So
zone of acceptability
L
MB
So
work capacity
nBSo
full load
B So
full capacity
B yB\ ,B So
surplus capacity
jApB So
taxable capacity
UBB So
wA So ,J So
ideal capacity, theoretical capacity
CkA So
ideal capacity
(e So =) k So
U tBwA oM So
(BT{A) k{ To nBM So
occupied capacity
expected capacity
nBTA jn So
nBTA jn So U ,nBTA jn So
master budget volume
keA
Bw nBTA jn So
production capacity
idle capacity
full container load (FCL)
kU So ,k So
oTBoQ So
kU So
kU nB] So
productive capacity
actual capacity
carrying capacity
A So
So
nBTA jn
A So
e So
toTwj nj So
{o So
oz vSzQ ,k
vo
208
SzoM MB
o o
SzoM MB
o o
non-retrunable containers
returnable containers
endorser
second endorser
SzoM MB
o
uo
j uo
nBTiA vo
facultative endorsement
ko B o l BM vo
special endorsement
B]nA e kM vo
indorsement without recourse
oz vo
key factor
(wBwA B) k B
nABw LoU L B
normalize
jo jB
ow Bi o pA nB
q oT B
kjkd B
oTz B
nAqnB ,kB ,B
SA nB ,p B
TBnj BMBve SB
predictor
MyQ B
deflator
kkU B
(qU ,hU) xpnA kU B
accounting expression
interecpt parameter
TqAoU nL
transit
SqAoU ,nL
through traffic
ov nL
justice and fairness
B~A SAk
SABM
n ,A jk
significant figure, cardinal number
Rd U B
pU B
,oTAnBQ ,SMBY B
EkL pA o ,SMBY B
error term
Bi B
selling agent
xo B
nrB tn ,nAo A S ,o
B
force majeure
financing agent
B (nAqnB ) B
]jM (A) k B
210
j , j ,oz
primary offering
jk ,A jk
nAjBM AnA A o
n M nApBM M ~d ke pA yM o
o pA nApBM S
Tv{ ,S
jnC BQ
dumping
AnBLo RBAk
A
money supply
Q o
split offering
\nkU o
secondary offering nAjBM AnA BY o
private offering
~i o
private placement
Bw ~i o
capital supply
Bow o
share offering
Bw o
M Bw o
singificant figure
non-execution
jk ,A jk
rounding
(
n) jo kAn jk
key number
BAn jk
index number
}iB{ jk
quasi-random number
jB~U L{ jk
integer
cd jk
xnB{ nj jAkA pA o ,cd jk
positive integer
/jn nBM LwBd
cd jk j Sv
ZnBi ,B jk
rational number
balancing
JBve j kB M T jk
figure
Ao]A k
estopped
nAo
A pA uQ nBA BA k
non-conformity
MBU k
kCnj BM Bq
j MBU k
imbalance of orders
B AAo o
Sn MB
o
aggregate supply
o
M o
AnA B nAjBM AnA o
BBM pA o B BM w
visible supply
placed deal
o
AnA Tv o
consumer debenture
invisible supply
oB o
offer and demand
B BU o
supply and demand
B BU o
special offering
s o
special bid
(|Bi) s o
RBT BS
BM B o
differential pricing
trial offer
zBpC o
sampling offer
zBpC o
M oj nAjBM B o
AnA ,Bw o
public issue, going public
jo
aggregate market supply
nApBM o
tithe
j , j ,oz
RB{nBw jBU k
omQU k
M Bv woTwj k ,RBA nBU k
information asymmetry
RBA
decentralization
AjpqoU ,qoU k
inefficient
U k
RBA ,RBA M Bv woTwj k
asymmetric information
nBTB
nAkMBve Se k
inseparability
disqualification of accountant
non-acceptance
L
k
non-acceplance of bill
RAoM L
k
unefficiency
AnB k
inadequacy
xpnA yB ,SB k
shipboard
{o
deck
Tz {o
nAjBM AnA A (nBzTA) o
initial public offering (IPO)
public offering
M (nAjBM AnA) o
nAjBM AnA A o
211
kjwo o ,jBTwA MB
o o
nB\U Bz B ,nB\U
danger signs
oi
prefix notation
positive signal
SLX BQ .S
commercial-merchandise
nB\U S
RB MBjn nAmS
alternate member
sign
dormant
Bz ,Bz ,S
payment on account
JBvdA
on account
JBvdA
on account-current year nB] JBvdA
on account prior years UAw JBvdA
dwelling bulding
(MA) RnB
willful misrepresentation jAj ] kM Gk
merchant wholesaler
xo k
wholesale
xok
placement
nAjBM AnA {ok
probable life
BTeA o
probable life of asset AnAj BTeA o
RC{B BTeA o
probable life of machinery
kLA
ok RF o
knB ,
TvMA
inside director
ok S
cross-referencing
MBT nAm
cross reference nB{ ,MBT
doctrines
RBo ,kB
kU Bp jBTA K
time lag in production
freight contracting
AnAj jB~T
A o
nB]A jn AnAj jB~T
A o
e jAjnAo k
AnAj hU o
{B Ski o
jkdB o ,Aj o
hU (q) L o
kjwo o ,jBTwA MB
o o
unuseful life
p k
oUBU jAjnAo
B k
nj ,w
professional opinion
Aoe k
snapshot
Ad .n o~U ,u
212
financial performance
B jo
o pA Be S RnB Aq ,jo
operating performance
SB
jo Ao]A ,jo
operate, practice, perform
jB~T A keA jo
AnAj o o
AnAj o o
working life
k o ,nB o
life of machine
{B o
limited life
jkd o
useful economic life
jB~T
A k o
jnCoM jB~T
A k o
enterprise performance
control function
oT
operations, transactions
RB
A]jM (Ao]A) RB
budgeted performance
key operations
(k ) wBwA RB
jApC nApBM RB
o SqAoU RB
kB
BM k o
estimated useful life
jnCoM k o
expected life
AnAj k o
useful life of asset
AnAj k o
nAjoMoM nj ,k o
useful life (economic life; service life)
economic life
jB~T
A o ,k o
nAjoMoM MB
o ,k o
nB] RB
(k{ BU S
) MBq nAkMBve RB
consumable life
current operations
AnAj nBTA jn o
day-to-day operations
opn RB
jo ,RB
B (jo) RB
operation
~d nBTA jn o
product life expectancy
unlimited-indefinite life
jkdB o
nApBM
jqA xpnA k B RB
outward processing
auxiliary operations
inward processing
RB
]nBi(RjBL) RB
foreign operations
ZnBi nj jnC
iAj nj jnC
nAkMBve d ,nAkMBve
accounting transaction
k{
T RB
discontinued operations
continuing operations,
oTv RB
on-going operations
operational
UB
BpBw SB ,UB
one-shift operations
TM RB
practicability
jM
practical
(Ao]A MB
)
iAj BoT kjzU oB
operating
checkage
jBA jo
extraordinary performance
213
(RkkM) k ,BM
A ,
A Bs kjzU oB
A Bs kjzU oB
ingredients of primary qualities
B BUn oB
elasticity of financial statements
cost components
elements of cost
inflationary factors
trade titles
q LoU A
nU A
factor of production
kU A
risk factors
oi A
causal factors
S A
non quantitative factors
o A
outputs
jonB A
quality factors
A
qualitative factors
A
kU kjkd A
nB\U B
data element
RBA o~
balance sheet heading
BpAoU A
account title
JBve B ,JBve A
title of accounts
BMBve A
JBve bo{ A
account title and explanation
descriptive captions
U BA
nA
berthage
elements of cost
old age benefits
oQ BA kA
(s jw) jo pA Be kA
kCnj ,kA
Bow kA
AnAkBw Bow kA
oTvo kA
B k
jz } ,nB{C K
on us
conspicuous defect
k ,kjKwC , ,K
damage, loss
latent defect
BQ } ,AkQB K
(B ) UAl } K
pAkAo e ,wA nA
warehousing levies
nAjnBLA nA
port duty, port fees
nkM nA
stamp duty paid
oLU TiAjoQ nA
custom duties
o (BoU) nA
xpnA BL oM o e ,oLU nA
ad valorem duty
(B )
inland duty
iAj nA
MBpnA ,nA ,(nAjo{) Tj nA
levy assessment
RBB
toll, dues
j ,nA
antidumping duties
PAj k nA
occupation tax
Kv nA
customs tax
o nA
pAkAnBM e ,TiAkA o nA
dockage
compound duty
(jM ) S
(RkkM) k ,BM
A ,
Ko nA
jB~T
A BT]A A
socio-economic factors
S (UBe) A A
critical success factors
primary elements
A A
jBTAnB pA SAo
disability compensation
noncallable
koipBM MB
o
omQBSzoM ,SBpBM MB
o
uninsurable
k{ M MB
o
unpayable
SiAjoQ MB
o
incovertible
kLU MB
o
unrecoverable
AoL] MB
o
unmarketable
ow xo MB
o
indefeasible, irrevocable
gv MB
o
unacceptable
L
MB
o
uncontrollable
oT MB
o
nC] MB
o , MB
o
irrevocable
uncollectable
lawless, unlawful, illegal
tentative
B
o
o
L
oT o
jqTwj SAo
wage compensation, wage eligibility
aggregate indemnity
SAo
lump sum compensation
SAo
penalty agreed beforehand SAo
jBTA nB pA SAo ,
} SAo
disability charge
B oU
kU ,yeB S
gross negligence
non-profitable, uneconomic
unauthorized
pB\o
indirect
Tvo
non-recurring
oTvo
non-taxable
RBB zo
j] pA ZnBi ,j]o
non-profit
BTAo
suboptimization
pBwMo
unproductive
kUo
non-current
nB]o
nz nj jL Bw , Bwo
non-resident
non-executive
illiquid
o
ko
unlawful
abnormal, unusual
nonoperating
non-refundable
not negotiable
o{ o
jBo
UBo
jAjoTwA MB
o
BTA MB
o
SwQ JBvdUn , nT B
accompanying invoice
compound amount factorKo L
nT B
B kB
economic usefulness
jB~T
A kB
time utility
Bp kB
reference file
]o (koQ) B
circulating file
AjoB
(C) AnAkMBve AM wAnk
marginal utility
perishable
k{B ,k{kwB
decision interval
o~U B
precision interval
S
j B
expectations gap
RAnBTA (B{) B
BA BM M ] SiAjoQ M Bp B
bank float
JBve C pA S{AjoM
To dU xnBw jAj M Bp B
delivery lead time
B
lag
jBTAK ,Bp B
sampling interval
nAjoM B
ex-new
kk] Bw koi e k
B
future value factor
UC xpnA nT B
nABw UC xpnA nT B
annuity future value factor
present value factor
xpnA nT B
nABw xpnA nT B
incorporation process
jnAkBTwA kU kCo
standard-setting process
eA nT B
nABw Bv
A nT B
Aeoj vU kCo
two-stage assignment process
A SiAjoQpBM nT B
loan repayment factor
o~U kCo
evolutionary process
beta factor
\nkU BU kCo
M kU kCo
BTM nT B
purchase invoice koi Bw ,koi nT B
lag factor
v (xo) koi nT B
nB\U Bw ,koi Bw ,nT B
invoice, bill, customs invoice, statement
216
CnB nApBM o
consign
dispatcher, sender
kTwo
jwo
obsolence
MBMB ,( ) jwo
(BTwA oYAnj) kBw jwo
treatment
deterioration
process audit
earning process
woMBve kCo
investment process
nAmBow kCo
kCnj Kv kCo ,jw Kv kCo
employment opportunity
BT{A So
jjw jBp (RBBA) BSo
jjw BSo
kU kjw BSo
productive opportunities
SB AkU o
B o{nAq kCo
process of financial reporting
process
SB AkU o
assumption going-concern
Bow nAo
nj Bw jw SiAjoQ SLv ,Rk kM AAo
long run frequency
RkkM
k{ kBz AAo
observation frequency
accrual assumption
economic process
kU o
Q keA (RBLY) o
kU nAkMBve o
accrual accounting assumption
B nj o
periodicity periodicity assumption
time assumption
Bp o
nAkMBve S~h{ o
k ,o
Q keA RBLY o ,Q keA o
monetary assumption
nAkMBve j] o
entity assumption (concept)
jB~T
A kAo
M A Be pA RBA BjAj BTA kAo
paging
(BAn) o BBe
clearing cycle
a SiAjoQ kAo
M o BkeA pA o kLU kAo
divisionalization
So{
earnings process
kCnj Kv kAo
odT B oM TL kAo
moving average process
BwnA ,jBTwo
dispatch(ing), (to) hand over
217
B\ . ]Twj xo
Bv
A xo
deferred payment sale, installment sale
installment sale
Bv
A xo
nB Ae ,BA xo
consignment sale
Bw jw UBA ATd o
information content of devidends
hypothsis
RBA (o) o
over-the-counter sale
information hypothesis
insurance hypothsis
redemption (repurchase)
SzoM e BM xo
M o , o
alternative hypotheses qB] B o
declaration form
BnBA o
tax form
UBB BnBA o
credit slip
nBBTvM o
paying-in slip
nBBTvM y ,nBBTvM o
woMBve BzwoQ o
audit questionnaire form
S
oUBM M xo
sale on return
SzoM o{ M xo
undervalued UAl xpnA op T
M xo
clearance sale ZAoe ,~U n M xo
vend, vendition
M ,xo
intersegment sales
BzhM M xo
inter company sale
BTo{ M xo
projected sale
k{ MyQ xo
estimated sale(s)
hU xo
BjB wU njB~ ,RB
U ,xo
disposal of a business segment
Tj
BMBve jo nAmA ,TBnj BMBve xo
k RBvw M TBnj
factoring accounts receivable
K
interior sale
iAj xo
local sale
iAj xo
sale and leaseback C nB]A AnAj xo
disposal of assets
BAnAj xo
second hand sale
j Swj xo
lump sum sales B\ . ]Twj xo
nBLTA SwAinj o
application form for credit
Bw koi SwAinj o
application form for share
SiAjoQ nTwj o
authorization form for payment,
payment authorization form
journal sale form
xoBpn oTj o
xnBw o
narrative form = report form xnAq o
Du Pont formula
SBQj o
(Ko oM) oM LwBd o
option spread, order ticket
interest formulas
sale on experiment
zBpC xo
closed out, forced sale
nBL]A xo
nBLTA RnB o pA xo
credit-card sales
going short
distress selling
AoTwA xo
nAo A xo
spot sale
218
T n xo
salable
Tn xo
(nApBM nj) ow xo MB
,Tn xo
daily sale
sham sale
marketable
woMBve B] o
Apn xo
(A) TiBw xo
(Bw) w xo
padding expenses
heavy sale
Bq Bq
perishability
omQjBv
~d jBo k{ J jBv
abnormal spoilage
(LA) w xo
B jAoA pA o M So{ Bw xo
placing
BBpBw
o So{ M A So{ xo
surrender
downstream sale
terminable
major sale
BM gv
omQgv
frustration of contract
jAjnAo
gv
jo ,jo gv
countermand, terminate, abolish
tax burden, tax pressure
k xo
actual sale
A xo , xo
public sale
xo
seasonal sale
(w) ~ xo
money-refund offer
jAj uQ MB
xo
deferred-payment sale
v
xo
trading down
S
ApnA BB xo
resell
k{nAkoi B xo
sale
B jBL ,xo
cross sale
(tnM nApBM nj) MBT xo
by-product sale
o ~d xo
conditional sale
oz xo
RBLB nAmA ,j xo ,RBLB xo
debt factoring
mail order sale
expected sale(s)
gross revenue
gross sale
vendor
ALUB xo
nBTA jn xo
}BiB xo
(sB) }BiB xo
k{o
koi nB]A k{o
k nB]A ,k{o
bearer seller
(Bw) w k{o
option writer B nBTiA oM k{o
credit sale
nBLTA xo ,v xo
cash down sale, cash sale
k xo
219
k{ kMqn Swo
transport allowance
UB BSB
corporate operations
operating activities,
operational activities
illegal acts
B
o BSB
dissimilar activities
MBzo BSB
non-cash activities
ko BTB
control activities
oT BTB
nAmBow M Mo BSB
investing activities
{ jBA
position allowance, differntial bonus
U SdU B jBA
UB BSB
UB BTB
dependents allowance
meal allowance
business transaction
Am jBA
duty allowance
SnF jBA
work location bonus Ski d jBA
due allowance
no jBA
shift allowance
nB SM jBA
nAjA RoBv BjBA
duty trip allowance
BMBve Swo
BMBve Swo
BAnAj Swo
schedule of assets, list of assets
coding list
B Bp ,SAo Ak
CnB k ,CnB Ak
account payee only a ko ] nj
(o nAmA) n
inefficiency
mortgage release of
pB jn A Swo
official list
nB\U RBA
act and forbeatance
oU
BA MB
B nAk kA{ Ak
wn Swo
k{ kMqn Swo
philosophy of auditing
woMBve v
mortality of asset
AnAj omQB
mortality of stock
B j] omQB
audit techniques
woMBve
BAn M woMBve
computer assisted audit techniques
(CAAT)
FOB airport
Bjo J
FOB shipping point (origin)
EkL J
FOB destination
k~ J
at call
LBAk ,Gn
urgent
no ,n
allowance, additional, provision, jBA
emolument
nB B A jBA
overtime allowance, overtime pay
Bq Swo
220
Tj o
AnA o Swo
Tj o
AnA o Swo
government bond calender
BTB Swo
activity inventory
B FU nAm Bow BTB Swo
listing of non-cash investment
ko
and financing activities
price list
BB S
Sv ,S
Swo
market price list
nApBM BS
Swo
o e pA B BB Swo
free list
list
Sv ,jo Swo
schedule of calls
RBLB Swo
B BUn nj BzA jnA Swo
financial statement disclosure checklist
Bq Swo
LB Rn nj SiAjoQ MB
deputy manager
k~ nj SiAjoQ MB
payable at destination
(ok B) ok B B
B ,kB ,B B
representative, agent
reliability, reliable
payable in advance
jBTA MB
,BUA MB
reliability of evidence kA{ jM BUA MB
B o{nAq jM BUA MB
verifiable
encashable
SiAjoQyQ MB
(RBLYA MpBM MB
) kFU MB
k Q M kLU MB
jB Bw M kLU MB
hU MB
convertible
(kLU B) ovU MB
SMB
,jn B kFU SMB
,jM woMBve MB
verifiability
kwn
auditability woMBve SMB
,woMBve MB
keen (adj)
SMB
n MB
voidable
gv MB
cancelability
jM gv MB
SMB
,T{Aj nj SMB
,jM MB
understandability
competence of evidence
excisable
expendable
negotiability
reportable
valid
xnAq MB
oRBB MB
joo~ ,o~ MB
omQBTA ,B MB
B MB
o .B MB
callable
recoverability
payable
merchantable
payable
xo MB ,B MB
SBpBM MB
(RBBLT{A) SzoM MB
wA xpnA M SiAjoQ MB
to bearer
Be M SiAjoQ MB
to order jo Ae M SiAjoQ MB
at sight
Sn M SiAjoQ MB
at maturity kwnow nj SiAjoQ MB
222
jqTwj
Ake B
judge
jo RB
,tnjAj ,nAj , B
nApBM B k{BU BM
A kB
nApBM S
B k{BU BM
A kB
lower of cost or market rule
vB MB
comparable
vB MB
cash ability
k{ k MB
collectable
MB
recoverable
(AoL] MB
) MB
applicability
joMnB ,jBTwA SMB
confidence jBTA ,BA ,BA SMB
nAk jBwA jBTA SMB
selectivity
measurability
historical convention
reliability of records
hnBU BM kB
objective measurability
cost convention
payability
k{BU BM kB
decision rule
o~U kB
rule
BzhM ,AnTwj ,nTwj ,kB
general rule
kB
, kB
}Bi> <k{BU BM>
A oM TL kB
low of cost and net
<TBpBM xpnA
realizable value rule
mould
(Tv{n) nBvA B
1346 J~ nAjBM AnA B
SiAjoQ SMB
predictability
MyQ SMB
convertibility
ovU SMB
,kLU SMB
generalizability
U SMB
legibility of documents jBwA BAi SMB
durability of documents jBwA Aj SMB
quantifiability
opAkA .y\w SMB
Rk kM jjw SMB
long run profitability
jM joMnB SMB
oT SMB
omQvB ,vB SMB
comparability
q jpBM B
B Bnj M B
liquidity of papers
liquidity of assets
BT]A FU B
BnpBM B
,RnB\U B
smuggler
smuggled
smuggle out
jqTwj
Ake B
minimum wage legislation
BAnAj k SMB
nAjBM AnA oA SMB
smuggle
smuggling
SMB
`
BaB
k{ BaB
jBTwo BaB
jo BaB
(o ) BaB
223
(B B o l BM) nBLA L
warehouse warrant (title to the goods)
o{ B
canon
o{ B
BSo{ B
BTo{ B
companies acts
borrowers note
nBkM L
A e L
bill RAoM B Tw ,kw ,JBveRn ,L
cornering the market
nApBM jo
L
pre-acquisition
~dU pA L
RAkU L
,kM L
air consignment note
admission of liability
BTo{ B
law of corporations (company act)
jurisprudence
SiB{ B
nB~dAk A
,SwAoU k B
anti-trust law
trade acceptance
nB\U (RAoM) L
jn ,xomQ ,L
xnBw L
B A xnBw L
admission
accepting order
B BU o B
law of supply and demand
B BU o B
supply and demand law
acknowledgement of debt
Ak
A M~ ,BK~U ,Bo ,B
act
T{Am B
,jo
labour law
nB B
legislate
kAnm B
customs law
o B
tax act, tax law
RBB B
income tax law
kCnj oM RBB B
AoA kCnj oM RBB B
clean acceptance
incompatible
U BA L
accept and grant guarantee
o{ k
kM L
unconditional acceptance
kM L
o{ k
M L
RAoM o{ k
M L
{pBw L
general acceptance
L
nAqM wM oi L
accomodation line
conditional acceptance
oz L
TAo{ uL
acceptor
(RAoM) kL
,uL
oMC e AoM vomQ B L
accepting for honour
BTo{ RBB B
Tv BUBB B
k B
illusory promise
jAjnAo
M Mo B
statutory law
B
applicable law
Ao]A MB
B
,mB B
VAo (vU) B
,SYAn B
law of succession
act of bankruptcy,
Tv{n B
RnB\U (jnAkBTwA) Bv B
for honour)
title deed
acceptance of a bill
borrowing power
RAoM L
AoTwA (nBTiA) Rnk
deed of sale
parcel post receipt
SB kw ,BL
xo BL
TvQ RBBA L
224
administrative ability
hire-purchase agreement
final settlement
composition
productive power
koi Rnk
general purchasing power
SiBw pA jAjnAo
construction-type contracts
employment agreeement
AkhTwA jAjnAo
oTz jBTwA jAjnAo
Bw Bv
A jAjnAo
annuity agreement (or contract)
exclusive contract
repurchase agreement
voidable contract
nB~dA jAjnAo
koipBM jAjnAo
k{BM jAjnAo
oBh kM jAjnAo
hold-harmless agreement
kU Rnk
koi Rnk
Q koi Rnk
general purchasing power of money
voting power
jEn Rnk
xo Rnk
financial strength
B Rnk
niche
pBTA T{Aj ,l Rnk
power of a test
pC Rnk
jo Ajnk
,TvAj An qa nk
placing power
appreciate
numerical value
nk
absolute value
xpnA , nk
oldness of asset, age of asset AnAj Sk
prima facie evidence
oB Ao
arrangement
~U nAo
AnBBTvM BM ~U nAo
arrangement with creditors
agreement,
nB]A jAjnAo
lease agreement (contract)
woMBve jAjnAo
225
BBM k{ BU S
Kve oM jAjnAo
of engagement)
B BM k{ BU S
Kve oM jAjnAo
SMBY eqAe
letter of engagement
woMBve jAjnAo
woMBve jAjnAo
royalty agreement
pBTAe jAjnAo
jnBLTA RBki jAjnAo
professional engagement
attestation engagement
naked contract
service agreement
Ski jAjnAo
margin agreement
nBLTA koi jAjnAo
equity contract, stock
Bw koi jAjnAo
~i jAjnAo
insurance contract
agreement
RkkM jAjnAo
price contract
}hz S
M jAjnAo
(
UM) ATzQ M jAjnAo
M jAjnAo
term life insurance
o M jAjnAo
B
U So{ Bo{ M jAjnAo
partnership agreement, joint venture
k{
U kCnj jAjnAo
guaranteed income contract
offshore contract
w nAmS
jAjnAo
advance pricing agreement
labour agreement (contract)
nB jAjnAo
knj B BM k{BU BM oM TL jAjnAo
cost plus contract
jw
knj B BM k{BU BM oM TL jAjnAo
contract on a cost plus fee basiseqAe
MBT jAjnAo
B BQBBQ jAjnAo
goods clearing agreement
BQ ,jAjnAo
k ,AU ,BQ ,jAjnAo
contract, agreement
B FU jAjnAo
~d B FU jAjnAo
Bod jAjnAo
] SiAjoQ TiAkA oiFU M Mo jAjnAo
nB~dA pU jAjnAo
sole distribution contract
contract in set form
audit engagement
OU jAjnAo
nB] jAjnAo
226
nB\U keA pA Tv
explicit contracts
co BjAjnAo
terminated contracts k{gv BjAjnAo
unilateral contract
o jAjnAo
quota-share treaty
kMw nAo
nAk pA {B vn o nj To nAo
exchange exposure (foreign
]nBi Q
exchange exposure; currency exposure)
B
RBB M Mo jAjnAo
double taxation agreement
wage agreement
jq jAjnAo
SnBz jAjnAo
joint contract (agreement) oTz jAjnAo
contingent agreement,
oz jAjnAo
deed of partnership
conditional agreement
scrap generated
k{ kU Ao
scrapped
k{ Ao
oM kM o
AnA ,vdAo
passive bond
iAj o
A ,jAj SBA ,jAj A ,jAj o
lender
kj A ,kj o
short-term debt,
Rk BU o
short-term borrowing
internal debt
loan
borrower
koA ,koo
national debt
Sj kM , o
internal national debt
iAj o
public net income
}Bi o
jo M Tj jB kM , o
public debt = national debt
k{
jAjnAo
expired agreement, agreement expired
quarantine
o
circumstantial
(Ao
B) o
installment, annuity
v
Bv Bv
A ,uU nj BM v
kB jAjnAo
BnB M Bw koi nBTiA oM nAmA jAjnAo
deferred annuity
perpetual annuity
loan agreement
oAAjB v
rent of an annuity
oAAjB v
verification section
MpBM Sv
section, segment, department(yhM)Sv
partially (part) paid
k{ SiAjoQ Sv
portion
(w) Sv
auditee
kwn jn Sv
T BTv
industry segments, industrial segments
nB\U keA pA Tv
segment of an enterprise (business)
kC A fo jAjnAo
forward-rate agreement
agency agreement
A jAjnAo
credit agreement
(nBLTA) A jAjnAo
(BQBBQ) MBT A jAjnAo
swap loan agreement
Bv
A BjAjnAo
installment contract
BjAjnAo
,BTiBw RkkM BjAjnAo
nBBQ
long term construction contracts
purchasing contracts
koi BjAjnAo
speculative contracts pBMTw BjAjnAo
futures (futures contracts w BjAjnAo
LBAk S
,(tnM nj) wA S
227
customs territory
o o
accounting regulations
nAkMBve kA
rules of origin
EkL kA
regulations, rules
RAno ,kA
ground rules
(JTB) T{B kA
foreign exchange rules
pnA ovU A
tort law
o]L{ A
labour legislations
onB A
income tax acts
kCnj oM RBB A
written law
A
laws and regulations
RAno A
trade regulation laws RnB\U RAno
A
(oC) RAno A
applicable laws and regulations
default by subscribers
audit failure
woMBve n~
defult in payments
BSiAjoQ nj n~
Sv{ ,U k ,BwnB ,AUB ,n~
failure
SiAjoQ jp
B{ jAjnAo
,B{
open contract
B
primary agreement,
(A jAjnAo
) B
nBMnj A RB
anticipation warrant
parol
nB\U k~
T{Aj k~
BvomQ (SiAjoQ) n~
SA cw nBMnj A RB
preliminary judgment about materiality
BoM Aoe RB
objective professional judgement
written promise
~~hU Aoe RB
parole agreement
(B{ jAjnAo
) B
fiduciary
joPw ,SBA ,kT ,A ,
last sale
B oiC S
option price
Bw koi nBTiA S
arbitaray price
nBTiA S
jo nAmS
,Q xpnA ,S
professional judgement
T ,e ,nAj ,RB
judgement
RB
qB] TeAnM ) jnAkBTwA RB
interchangeable part
/(k{ j]
B BAk] RB
completely knocked down (CKD)
price, value
jnAkBTwA S
keA o xo jnAkBTwA S
S
keA o jnAkBTwA S
nAjBM AnA wA S
par value of securities
jqTwj
,oMB yBpC ,RB SLY jo
,
cut off
Bp U
interrupt jo
nBaj ,Thv ,jo
pension lapse
oTv
RB ,RB
stoppage of trade
cost cutting
q
k
monetary item
Q
sales territory
(xo eB) xo o
spare part
228
kk yB An k{U S
Bw wA S
Bw wA S
original cost
A BM ,A S
first price, orginal price
A S
excess price
S
B A ,B A S
issue price
k{A S
quoted price, posted price k{ A S
nApBM nj k{ A S
variation
short price
q B{ B k{A S
landed price /j{ hU e ,onBM
monopoly price
nB~dA S
flexible price
omQBA S
original selling price
xo A S
lasting price
AjBM S
market price
nApBM S
AM nApBM S
keA o ]jM S
budgetd unit price
indexless price
}iB{ M S
pnA RAoU e q ,M ,S
( ) BQ S
omQS
subscription price
v omQ S
net back price
ZnBh ov pA uQ S
offer price
jBzQ S
B B nAjBM AnA koi AoM jBzQ S
price taker
bid price
(SwAinj) jBzQ S
bid asked prices
k{ o S
,jBzQ S
asked (or ask) price
stablized price
k{ SLXU S
() B~ nB\U S
fair-trade price
nj BBQ nj nApBM S
ending market price
xo k nApBM S
wholesale market price
market price per share
o
AnA ~dU S
acquisition price of bonds
delivered price
nkM BU dU S
price ex works
BinB dU S
BU e q B A M Tz dU S
k~ BU M Be Ao SiAjoQ ,k~
cost and freight (C & F)
FAS price
w dU S
settle (or settlement) price
~U S
guaranteed price
k{
U S
k{SBe BT
B ,
U S
w o nApBM S
callable price
koipBM S
uptick
oUBM S
ex dividend price
Bw jw kM S
market-based price
nApBM BQ oM S
B q Kve oM S
marginal cost price
(A]jM) ABoM S
keA o koi ABoM S
price support
price making
EkL nkM BU e q M S
fas, free along side
kMS
229
competitive price
TMB
n S
forward price
w S
share price
w S
(To U jw B{) w S
k{ BU S
cost price
k{ BU S
cost carrying amount BTA k{ BU S
Tn xo B BTA k{ BU S
deferred cost of goods sold
cum dividend
nB] k{ BU S
e q BM B S
,A,kA,w S
cost and freight (C&F)
invoice price
Bw S
w S
{ S
just price
jB S
justified price
S
,jB S
fair (price- value)
jB S
SwA jBC k{o T
) k{ o S
asking price
(k{oM An B
nAjBM AnA o S
public offering price
ask price
selling price
SiBw eo nj nB k{ BU S
cost of work in process
(o) BY ~d k{ BU S
secondary product cost
product cost unit
A k{ BU S
U o k{ BU S
nApBM S
B k{ BU S
agreement price
forced-sale value
stop price
put price
AqA xo S
RAkU xo S
listed selling price Swo L xo S
keA o xo S
kU keA k{ BU S
kU keA k{ BU S
B k o S
{ok S
xo S
jnAkBTwA xo S
wholesale price
AnAj k{ BU S
U Bo] nj nB k{ BU S
~ S
u\A S
e Ao B BM B S
e M q B BM B S
cost, insurance, fright (C.l.F) price
k{AU S
U S
(tnM nj) SMBY S
xo SMBY S
nB] S
nApBM (pn) nB] S
}Bi S
koi S
jnAkBTwA koi S
A koi S
~dU k{ BU BM ,koi S
k koi S
(
A) Swnj S
230
B j] nAmS
p k KveoM nAmS
weighted average pricing
jnC BQ xo n M An B S
jnC BQ xo n M An B S
mark-down
floor price
S
pB BT
,(BQ) oT S
k{U B k{oT S
low price
o jn fo jpBM BL oM nAmS
target rate of return pricing
kLU k{ BU BM BL oM nAmS
administered price
pricing, costing
nAmS
AoC nAmS
iAj RBTA nBTiA nAmS
predatory pricing
nj dU k
BM B xo BL oM nAmS
FOB pricing
EkL
oT Bq BL oM nAmS
knj B BM oT q BL oM nAmS
variable cost-plus pricing
jw
collusive pricing
k{BLU nAmS
iAj RBTA AU nAmS
negotiated transfer pricing
~d ka nAmS
multiple-product pricing
maximum pricing
iAj nAmS
qCSMB
n nAmS
penetration pricing
Bop nAmS
(Ao]A MB
) nAmS
practical pricing
marking quotation
price
nAjA nAmS
(iAj) RBTA nAm S
bond pricing
o
AnA nAmS
B BU Ao{ M ]U BM nAmS
jp Ba tBwA oM nAmS
jo nAmS
,nAmS
A nAmS
j] nAmS
inventory pricing
zone pricing
B j] nAmS
(S
) SiA S
231
kz nAmS
unquoted
kz nAmS
(oX Ake) q B S
BQ S
,BL S
jAjnAo
nj Znk S
,jAjnAo
nj oT S
escalation price
xo jAjnAo
B koi
limit price
() jkd S
keA k{ BU ~d S
unit cost per production
fair trade price
nB\U oz S
target price, optimum price J S
exercise price (strike price) B S
firm quote
S
S
,Sv nj Znk S
list price, catalog price
material price
jA S
equilibrum price
(jBU) pA S
anticipated price
nBTA jn S
agreed price
AU jn S
knock out price
(ApnA nBvM) qaB S
price relative
Lv S
final price
B S
actual price, real price
A S
price per ticket
M o S
price per unit, unit price
keA o S
parity price
Bv B kB S
steady price
SiA S
flat price
(S
) SiA S
machine utilization
{B joM nB
worksheet
oMnB
lead schedule
A oMnB
planning memorandum qnBoM oMnB
consolidation working paper U oMnB
tally sheet
nAkMBve oMnB
audit working paper
woMBve oMnB
carry-forward working paper Aj oMnB
BMBve kMo oMnB
cabotage
manufacturing efficiency
RBLwBd oMnB
computational working paper
comparison schedule
AvB oMnB
woMBve RB oMnB
woMBve k RB oMnB
rBUMB
entrepreneur
oCnB
efficient
AnB ,kCnB
apprentice
joB{ ,pCnB
volume efficiency
\e CnB
o~ M MAn ,BM BkAn AnAj ,CnB
efficiency
(jBTw jAj) ~d
(BkAn) CnB
efficiency, performance
SiBw CnB
weak efficiency
CnB
operating efficiency
(oY) CnB
absolute efficiency
CnB
ideal efficiency
J CnB
jB~T
A ]U CnB
efficiency and economy
work completed
U toMBve wU B oMnB
j{
purchasing officer
pAjoQnB
inventory card
nBLA RnB
idle times card
nBM RB
A RnB
Apn nB RB
A RnB
A nB
B A nB
overtime work
nB B A nB
additional work, extra work
B A nB
labour incurred
k{ B\A nB
k{A k{ B\A nB
labour excess, excess labour
economy
commercial card
debit card
nB RB
A RnB
BnpBM RnB
nBkM RnB
TBBUA nB
nBL]A nB
zhMoYA AnB
labour oriented
(J cT M) oM nB
application
BSwAinj ,B BU ,joMnB
233
BB oMjq onB
Tvo nB
JB n
e RnB
check-in, time card, check-out card
,n
e RnB ,SBw Zoi RnB
clock card
Zoi jn RnB
skilled work, expert work
~~hU nB
ticker-card
BAn RnB
time card (clock card)
SBw RnB
xnBw nB{ RnB ,nB nB{ RnB
job sheet
BonB
(w) ~ nB
labor = labour
jqTwj q ,onB ,nB
personnel, staff, workers
BnB
(]nBi BnB ) ZnBi LU BnB
promotional work
expatriates
ownership card
seasonal work
B BnB
a BnB
AnB]A onB
k AonB
nBM onB
small workshop
borrowed labor
blue collar workers
~ nBM onB
dis-easonal unemployed worker
key worker
labour piracy
oBo onB
T
onB ,~ onB
zU nB
(nBLA nj) B j] RnB ,B{o RnB
SB RnB
full-time work
S
BU nB
payroll card
e RB~hz RnB
material ledger card
jA RnB
BinB nBMow Bq dU q\U BUnB
expense analysis sheet
ledger cards
234
fo TwB
sale commission
xo jqnB
Bw jAj o
M Mo jqnB
Tv onB
direct worker
lending at a premium
Tv onB
dismissed worker
Ski pA ~ onB
S
onB ,S
onB
front-end fee
A jqnB
tnM nj nAqnB Ae ,jqnB
oB onB
task work
TM onB
RAoM B Tw j ,Aqi AnA nAqnB
direct labor
koi nAqnB
nAmBow nAqnB
investment broker
contrabroker
wn knB
productive work (labor)
k nB
incomplete work
BUB nB
shiftwork
nBSM nB
mid-day work
pn nB
RB ioa pA ZnBi BnB
out-cycle work
eight-hour work
one shift work
businessman
declining rate
TBw Sz nB
TM nB
o]BU ,BnpBM ,KwB
fo TwB
k{ A nB
certified work, work certified
bank charge
BM q ,BM jqnB
xomQ jqnB
BM nj nBLTA JBve jqnB
acceptance commission
commitment fee
facility fee
eqAe ,jqnB
Ae ,v ,j e ,jqnB
commission
freight commission
e jqnB
j e ,j jqnB ,koi jqnB
purchasing commission
235
k{ nBLA ke pA yM B
specialized goods
B~TiA B
evaluated goods
k{ MBpnA B
goods out ward
BwnA B
qo oTj pA BwnA B
Aoj Swj nj B
goods in hand of others
(nAqnB B) kB jq B
taxable supply
k{ BU S
M L{ M BwnA B
goods sent to branch at cost price
xo S
M L{ M BwnA B
goods sent to branch at selling price
kB M BwnA B
RBB z RBki B
goods and services
RBki BB
/j{ AnA M UBki B BB
public good
goods on consignment,
consignment goods
exclusive goods
overdue (goods)
k{ jnAkBTwA B
original goods
L A B
economic good
jB~T
A B
consignment outward BwnA BA B
consignment inward(s) TBnj BA B
accumulated goods (stock) T{BLA B
measured goods
k{ opAkA B
durable goods, hard goods
AjBM B
o~ AjBM B
consumer durable goods
BA BB
nB~dA BB
kz dU (BB )
o nBTiA nj BB
An nj BB
o nBLA nj k{ jnAq o BB
bonded goods
job lot
keA A M ,B BB
wet goods
B BB
goods in free circulation,
pB\ BB
authorized goods
o nA e z BB
customable goods
o~ BB
consumer goods, consumption goods
fashion goods
BoTz pA TzoM B
goods returned by customers
complementary products
Bk{o M TzoM B
goods returned to sellers
B ,kz kMTvM B
bulk cargo, bulk goods
staple goods
improved goods
no nBvM B
TB jLM B
k{ nBLA ke pA yM B
overstocked goods
o d nj j] BB
goods lying in the customs
flotsam
Tz nj jni JC B
goods damaged by water
kkMC B
damaged goods
kj KwC B
xo AoM jBC B
goods available for sale
goods on sale
xo jBC B
236
k B
capital goods
ABow B
producer(s) capital
ABow B
fixed capital goods
SMBY ABow B
prompt delivery goods dAow B
ordered goods
k{ xnBw B
export goods
UAnjB B
spoiled goods
k{ B B
confiscated goods
L B
transit goods (SqAoU B ) nL B
incomplete goods
Bo B
unauthorized goods
pB\o B
perishable goods (stock) k{kwB B
marketable goods nApBM M o MB
B
smuggled goods
BaB
B
high priced goods
S
Ao B
k ,SABM ,A jA ,jB B
material
fashionable goods
abandoned goods
AkT B
oT B
Aoj M T B
k{ M B
insured goods
k{ M B
merchandise in transit
An M B
consumer brand
o~oQ B
certified stock
k{kFU B
merchandise
B j] ,nB\U B
prestigious goods nAjRo{ \U B
luxury article
(u) \U B
(k{ e) dU B
delivered goods
kU B
B =) d ,Tz BM k{ e B
shipment (=consignment)
(BwnA
salvaged goods TBpBM kj RnBvi B
goods in process
SiBw Bo] nj B
work in progress
SiBw Bo] nj B
(work in process; WIP)
j ]nj B
permissible goods
good afloat
merit bad
goods in progress
pB\ B
o nA z B
o
B
unclaimed goods
kz LB B
equivalent goods
jB B
duty free goods
o pA B B
exempt supply
RBB pA B B
distress merchandise (JAoi) J B
merit good
k B
complementary goods
B
(k
) B
prohibited article, prohibited goods
stock on hand
common goods
easy commodity
cash commodity
j] B
pB jn B
JoB B
k B
An nj B
An nj B
SiBw kCo nj B
qo pA TBnj B
j Swj B
Ajn B
first preferred stock
kwn B
(omQSMB
n) TMB
n B
o~ jp B
xo jBC k{ TiBw B
competitive goods
soft goods
k{ U B ,k{ TiBw B
finished goods, completed gooods
237
UBB k
xpnA Aj yB
permanent diminution in value
B ~d .B B
final product
B ~d .B B
partly finished goods, semiTiBw B
finished goods
import goods
investment
permanent decline z Aj yB
kB pA Tv
BTA ,(xpnA) jAj yB
jw JBve M B q JBve M AnAj JBve
write down
Bp
BM jqnB Bq jAj yB
imported goods
AwA B
intermediate goods (product)
physical commodity
A B
s B
special cargo
s d ,s B
complete
jo B ,} kM ,B
completeness jL ,SBU ,jM B
pU Ao\ ,(RnB\U) pU BB
impairment
trade channel
bilateral netting
decrease in assets
BAnAj yB
xjo nj Bow nj yB
specialty goods
server devaluation
UAjnA B
(nz pA ZnBi pA) jnA B
B
BwnpBM k{ AkkB
nomination of inspectors
Aok k{ AkkB
nomination of directors
null and void
oYAM , B
obligatory decrease ofBow nBL]A yB
capital, oblicatory event
koi S
B yB
BL M SLv yB
]jM BAn ,]jM `MBT
xpnA yB
T{BLA xpnA yB
instruction
accountants index
nAkMBve BMBT
TvQ k
accounting code
nAkMBve k
accounts code
JBve nB{ ,JBve k
obscure
TiBw nBU oU ,jo nk
(SB ) { SB k
postal code
activity code
tax code
w xpnA yB
devaluation of share, dilution
commodity code
coding
B k
jo k ,nAmnB{ ,nAqk
UBB k
jw {Be yB
238
nAo
C nj So{ AL M Mo k
deduction at source
(RBB) L nj ov
discount on stock, share
Bw ov
classification (ESIC)
share discount
hire, rent
Bw ov
B A ov
o
AnA o ov
over-and-short
nB\U ov
Bow ov
B jL ,B ov
capital deficit
Bp ,jL ,ov
deficit, shortage
freight inward
inventory shrink
j] ov
B j] ov
k B A ov
shortage of stock
cash over and short
k ] ov
U RAnv
e RAnv
knB RAnv
tax deductions
UBB nv
BnB kCnj M Mo nv
deductions from earning of employees
An C k B
A An kw SzQ v
RAoM Bo pA o ,kB SB
accommodation party
{pBw
/jnAj koM hwBQ Sv v
accountable person
flag of convenience
o aoQ BM Tz
nBM Tz
MC Bw ,jo e Tz BM ,Tz
(nB]A) Ao
on hire
(AnB]A) AAo
,oMnBM w B Tz SMBM Ao
demurrage
hU B onBM jooj Bp
fright charge
nBM Ao
fright
e Ao
truck charge
B BM e Ao
freight outward
]oi M e Ao
haulage
B e Ao
freight on shipments Rd e Ao
dU q ,jn e Ao
return freight
SzoM Ao
recession
i jn ,jBv
kU SvzuQ SA ,i jn ,jBv
BT{A RnB\U
depression, recession, recession
free riding
nAmBow kM jw Kv
jw ~dU ,jw Kv
business
BnpBM ,RnB\U ,nB Kv
mail order business ALUB nB Kv
discount, deficit, shortage
ov
kM hU , o
AnA ov
profit making
debt discount
trade deficit
BnpBM ov
deep discount
o
AnA jBp nBvM ov
budget deficit
]jM ov
budgetary slack
]jM ov
under-paid
SiAjoQ ov
reduction
yB ,qU ,U ,ov
stamp shortage
oLU ov
under applied
Jm] ov
underapplied burden
nBMow Jm] ov
nBMow (q) Jm] ov
under-applied overhead
239
jB~T
A
total capital
Bow
Tn nBM Bow
delivery carrier
ke Tz
jnBnj ,AoTz .onBM ,AoTz
shipping, navigation
capital sum
liner trade
Bow L
password pawn
qn wA ,qn
estimated total cost
hU q
turn-key
Swj nj k
all-figures
B
nA
non significant
ko ,oYA
nBTA ke pA oT ,oUSA
nB\U AoTz
Roll On / Roll Off vessel
n Tz
(RO/RO vessel)
shipbuilding
pBwTz
feeder vessel
BwnSiw Tz
named vessel
}hz Tz
tanker
yT Tz
skimming
k Bjn pA Tn y
elasticity of income kCnj (BA) yz
elasticity of cost
q (BA) yz
cross elasticity of demand
B BU yz
elasticity of demand
B BU yz
elasticity of supply
o yz
elasticity o yz B B BU yz ,yz
forwarding country
kTwo nz
country of origin
B EkL nz
BTB
A ,}h{ kU d B EkL nz
stock shortage
domicile (domicil)
under-absorbed overhead
dificiency, shortage, deficit, short
short of credit
under capitalization
general shortage
general shortage of
jL
nBLTA jL
Bow jL
jL
nB jL
ke Tz
BnB jL
} K ,ov ,jL
j] jL
TwB ,(Tz) jL
insolvency liquid deficiency k jL
cash shortage
k ] jL
cheap, inexpensive
ApnA ,BM
short of money, short of cash
Q
oTB So pA oT
leakage
k{ jAj Bz
A pA oT
jo nAmS
oT
pA TwB ,jo oT
BTA S
oT
q oT
ZAjpA
jAkA ,BA ,
jB~T
A
wU Be nj Bnz
developing countries
nAjoM
fraud
KU ,nAjoL
teeming and lading
jo M
bonus pool
xAjBQ
total contribution
jw {Be
Bw So{ k{nA Aok TBnj
nAkMBve nB AM T
240
slow moving
xjo
understatement of liability kM B
understatement of costs Bq B
short weight
zi p ,p
quantified
scarcity
MB
nAkMBve AM BjnAkBTwA T
international accounting standards
AnAj M Mo M
grant related to asset
kCnj M Mo M
grant related to income
grant in aid,
committee (IASC)
nAkMBve nB AM T
international coordination committee
for the accounting profession (ICCAP)
audit committee
woMBve T
nAkMBve Bn T
committee on
nBM
nAkMBve ,(q] nAkMBve) nAkMBve
junior auditor
managment committee
food subsidy
Sok T
Tj nAkMBve T
national
oz M
toMBve
nBMnAi
Sj
M ,Tj
government grant
committee
}Bi jw pA jo
committee
woMBve Ao]A T
kB
committee (IAPC)
relief payments
nAkMBve BjnAkBTwA T
accounting standards commitee (ASC)
nAkMBve n Bv wnoM T
urgent issues task force (UITF)
budget committee
]jM T
nAkMBve nB AM T
governmental
RBBA B
jAkA B
Sj M B
nAjnBM SeAoTwA BA q
birth allowance
kU q
FU e ,jABi q
family allowance
housing allowance
onB q
v q
241
basic control
wBwA oT
credit control
nBLTA oT
property control account
AA oT
selective control
MBhTA oT
variance control
RBAodA oT
preventive control
knAjpBM oT
debtors control
AnBkM oT
pnA jo jkd ,pnA oM oT
oU Aj T
permanent tariff committee
arbitration committe
nAj T
nAkMBve BjnAkBTwA oLAn T
BBjA BnB~dA v
monopolies and mergers commission
demand management
B BU oT
production control
kU oT
M ) RBLwBd Tw jn ] oT
(j{ B\A toMBve w
crossfooting test
limit check
jke oT
nBLA j] Aj oT
Q AM v
internal control
iAj oT
B iAj oT
j e ,v
o nB Ae ,o ov
customs commisioner
secret commission
wage control
jqTwj oT
ledger control
oTj oT
lateral
(LB] oT ) jn oT
face-to face control
nnjn oT
day by day control,
Apn oT
salesmans commission
financial reporting
wastage control
RBB oT
(nB ) RB oT
UB oT
operational control, operating control
general control
oT
physical control
() oT
desk check
BoM nB xjo oT
ow
v
k{o v
committee
(T ) v
transaction committee RB v
BxnAq nj KU M kwn v
national commission on fraudulent B
quantitative, quantive
nAk ,
earmark
jAj }~hU ,jnAm nB
control, check, monitoring, test
oT
spot check
A wnoM ,C oT
moral control
iA oT
cyclic stock check
j] nAjA oT
]nBi BpnA oT
foreign exchange control
242
o ,
organization controls
BpBw BoT
nAqAShw BoT
BoT
installation controls, general controls
kAo oT
process control
kAo oT
price control
S
oT
B BjAkn oT ,joMnB oT
application control
complete control
B oT
oT
detection control
z BoT
jpBM jB BoT
expense (cost) control,
q oT
expenditure control
input-output controls
q oM RnB ,q oT
block method
expense control
fiscal control
controller
Bq oT
nAkMBve tnpBM ,ooT
(Tj) Sj ooT
managerial control
run to run control
government controller
materials control
seasonal
control of stocks
RB{nBw ~ k
So{ ka jBdUA TA ,wov
effective control
consortium
supervisory
Accountants (CAPA)
international
AnAkMBve AM o
prevention controls
ATA convention
review controls
CRC vA
k{B Tvw vA
kU oT
BJBve o oT
B oT
Tok oT
eo M eo oT
jA oT
Bj] oT
oY oT
UnB oT
MB oT
eA BoT
BzT A BoT
programmed
knAjpBM BoT
wnoM BoT
k{ qnBoM BoT
couponing
compensating controls
interest coupon
outside controls
kMo] ,kMQ
nAjBM AnA oM Q
coupon
o
AnA oM fo ,Q
easy term, short term
RkBU
short and long term
Rk kM BU
covariance
uBnA
worn out asset
AnAj
old, aged
,(k
)
penalty
o] ,RApB\ ,o
quality of earnings
jw S
quality of performance
jo S
qualitative
o ,
k AoL] BoT
]nBi BoT
internal controls
iAj BoT
nAkMBve iAj BoT
intermediate accounting controls
UB iAj BoT
internal operating controls
financial controls
accessing controls
directive controls
B (iAj) BoT
woTwj BoT
nTwj BoT
RnB\U oU BTA ,RB
Bj] q xjo
physical flow of inventory
nB xjo
work turnover, labor turnover, job flow
kU nB xjo
production work flow
trade (GATT)
safe deposit (box)
kB
Bnm
jo ,jo nCjo
RBA oT nCjo
passport
collect
B xjo
B xjo
~d xjo
receivable turnover
BTiAjoQ xjo
saving turnover
pAkAuQ xjo
flow of money
Q xjo
(AnBkM) TBnj BJBve xjo
RBLB xjo
B j] xjo ,(nBLA) j] xjo
B xjo RBj ,B j] xjo
}BiB k xjo
k ] B xjo
labour turnover
nB o xjo
nBTA jn k j] xjo
marginal cash flow
] xjo
k{ MyQ ] xjo
] Bo] ,] xjo
BBw ] xjo
ABow BSB ] xjo
xo xjo
q xjo
244
UB BSB ] xjo
concert party
T B o
bounded
o o
n xo nqM \e M B koi ,qo
bust out
Tv{n A uPw k
financial statements
B RB{nAq
seminar
(reports, information)
circularization of debtors
appraisal report
confirmation
MBpnA xnAq
BwoMBve jnAkBTwA xnAq
UB BSB ] xjo
cash flow from operating activities
yB ,nBw ,Bjo
xnBw ke pA yM To
So{ AnBkM pA kBU To
over alloting
flash report
T{Am o ,(n) o
pawn, pledge, mortgage
dead pledge
B p o
collateralize
jnAm o
n ,SMBY BAnAj jnAm o
blanket mortgage
()
pledgor
An ,nAmo
pledging, pledge T{Am
U ,nAmo
RBLB nAmo
inspection report
wnpBM xnAq
BM kFU ,BM xnAq
segmental reporting So{ pA zhM xnAq
pledging of receivables
flow report
bank report
pessimistic report
BMkM xnAq
toMBve (~U xnAq) kM xnAq
BU { M xnAq
woMBve k{ kBU xnAq
dU xnAq
RB dU xnAq
toMBve k{ kU xnAq
S nj RAoU xnAq
k{AnA ,kU xnAq
presentation report
group companies
nB\U BkeA o
group of seven (G7)
S o
245
oz xnAq
oT xnAq
reference and control report
performance report
kU xnAq
production report
kU xnAq
accountants report
nAkMBve xnAq
(wn nAkMBve) pB\ toMBve xnAq
certified autitors report
jo xnAq
UB xnAq
ozo xnAq
woMBve xnAq
auditing report, audit report
fairness report
cadbury report
control report
oT xnAq
S oT xnAq
( ) nAk oT xnAq
iAj o{nAq
financial reporting
B o{nAq
]nBi B o{nAq
external financial reporting
output report
]oi xnAq
condensed report
k{ i xnAq
cost summary report q i xnAq
(BpBwnj) iAj xnAq
internal report
chairmans report
iAj B o{nAq
internal financial reporting
w o jw jn nj |Bi xnAq
ok S un xnAq
(chairmans statement)
green reporting
monthly report
(environmental accounting)
BB xnAq
iAj MB pA miF xnAq
woMBve L xnAq
ambiguous audit report
q BBw xnAq
qLw xnAq
backlog reporting
BxnBw xnAq
~ xnAq ,Bw xnAq
Aok Bw xnAq
B ok xnAq
oz xnAq
246
misleading
jo Ao ,k Ao
customs
o
border customs
po RBo
customs house
Bho
inland customs (nz iAj) iAj o
coastal customs
eBw o
frontier customs
(keow) po o
missdemeanour
o~U ,B
budgeted capacity
A]jM yB\
certificate of value
xpnA A
certificate of bonds
o
AnA A
inspection certificate
wnpBM A
bank certificate
BM A
qBC A ,wnoM A
certificate of analysis
toMBve oz xnAq
qualified audit
L xnAq
exceptions report
BXTwA jnA xnAq
communicating results
[BT xnAq
(o~Th) BU vxnAq
short form reporting
final audit report
woMBve B xnAq
semi-monthly report
B xnAq
Bw B BMBve xnAq
annual reports and accounts
So{ uwFU A
certificate of incorporation
j] S xnAq
status report of inventory, stock report
special audit report
woMBve s xnAq
(]nBi) BpBw oM B{nAq
kM (kFU) A
liability certificate, certificate of debt
external reports
proof of delivery
accounting reports
dU A
nB S
(dU) A
certificate of provisional
nAkMBve B{nAq
Sok iAj B{nAq
nB S dU A
projection (financial)
certificate of compliance
LU A
certificate of registry
SLY A
toMBve kBU ,toMBve A
auditors certificate
o B B{nAq
interim reports AnjB B BxnAq
oAj kU q xnAq
departmental cost of production report
project cost report
bo q xnAq
ok RF xnAq
xAjBQ jn nj 1995 nj oMo T {nAq
BTvA nj BSo{ ok RF B
A
street certificate
greenbury report
certificate of accounts
BMBve A
toMBve wU BMBve A
SLY oUBj pA ZnBi A
jnBLTA y ,jAj A
attest function
directors report
expand, broaden
overtrading
k{ M BAnAj A
off-line
interview
certifier
appoint
247
nAkdU z
A ,kwn A
certificate of loss
jBwA d A
certificate of partnership SnBz A
absolute certification
A
certificate of measurement
nAk A
interim certificate
UBk A
M kBM AnBLeB ) nBLA j] A
inventory certificate (kj AnA BwoMBve
AnAj nj }h{ SB Aq A
property income certificate (PINC)
bearer certificate
BM BA
n BA
certificate of deposit (CD), joPw BA
mortgage certification
deposit certificate
A ,kwn A
certificate of receipt
certificate of manufacture
SiBw A
B MB
BM joPw A
BM joPw kw ,joPw A
certificate of deposit
pBT Bw BA
preference shares certificate
certified
attestation clause
w BA
Bw koi S
BA
Bw S
BA
(K - Bw) S
BA
script certification
k{ kFU ,k{ A
j{ A
RBTd Sd A
qualifying certificate
Se A
S
dU (u\Rn) A
receivers certificate
~U BA
(RAoM keA) A
Bw A
p A
ko
a ko
o
A
nB BUA
A
dU ,(u\Un) A ,
A
final certificate
k{ B\A nB A
certificate of work completed
drawee
] ko
RAoM B Ae ko
(wA nAkoi) wA ko
intermediate consignee
tellers cage
nAkdU z
B
A jo A
certify jo kBU ,jo k~U ,jo A
A RAkTv BM ,jAj RjB{ ,jo A
evidence
nk ,kA{ ,jo
certificate of quantity
S A
k{o wnpBM B S A ,S A
certificate of quality,
kkU B
manaufaturers or suppliers quality or
inspection certificate
black list
Bw Sv
,jA RB~hz Rn jA (o~) Sv
bill of material
jA SwAinj oM
stock (share) list
Bw j] Sv
condition
o{ ,p
retired draft
RAoM {
bad (check, debt)
(kM ,a)
B
eA jB ,
BdA d
amendment
nU Bd
d
xq
iA xq
JBT]A ,
oUBj pA jBTwA
active voice
lapse
ethical lapse
avoidance
jAjnAo
abrogation of agreement, rescind
jAjnAo
onBM wA ,onBM Bo
Aoe pA
~h{ pA
salary payroll
e SiAjoQ Sv
fee schedule listing
eqAe Sv
jqTwj e Sv ,e Sv
personal effects
AonB jqTwj Sv
constant surplus
Aj jApB
excess of income over q oM kCnj jApB
ke ,
,B Y ,B ApAMB
v] Swn AoM Bp
Ake ,JB~
quorum
personal estate
Bow jApB
capital surplus
(A)Bow jApB
nj toMBve A pA yQ (T{BLA jw) jApB
/k kFU An C Sd kB onBA jn A
~h{ oUB
clause, provision
o{ ,jB
(jAjnAo
nj) KwBT Sv jB
pro rata liability clause
book surplus
distributable surplus
exemption clause
labour surplus
rider
overstaffing
tax surplus
pU MB
jApB
nB jApB
BnB jApB
UBB jApB
kz vU KvT jApB
TvzpBM MB jApB
M kLU (TikA) jApB ,Bow M T jApB
capitalized surplus
k{ Bow
surplus available
j] jApB
k{Jm] q jApB
overapplied (overhead) cost
RC{B
machinery
kM xo ,k{ jBQ Rn M RC{B
knocked down (KD)
K~
RAq\U RC{B
machinery and equipment
RAq\U RC{B
plant and machinery
B~A B
BdA jB
materialize
jo jB
available surplus
(vU) jBC jApB
appreciation surplus
xpnA jApB
(Bw o) ABow Bw xpnA jApB
capital stock surplus
pA Be jApB
250
jq A xpnA oM RBB
RAq\U B RC{B
share(s) ownership
Bw SB
personal ownership
~h{ SB
BAnAj nj
e B ~h{ SB
insurable interest
omQRnBvi
public ownership
SB
legal title
B
SB
life tenant
oAAjB SB
bilateral stockholding Bw MBT SB
closely held
qoT SB
joint tenancy
oTz nB]A ,Bz SB
(oTz) Bz SB
joint ownership, co-ownership
intellectual property
SB
B M SLv SB
beneficial ownership
RAq\U B RC{B
auxiliary equipment
machine oriented
time clock
billing machine
oM{B
pSBw {B
JBvdUn nk {B
nB RB
A L {B
AnB]A B
notional rent
o nB]AB
commodity
u] ,B ,TA ,nB\TAB
windfall property
jnCjBM B
government property
Sj B
proprietor, landlord, owner
B
nominal owner
wA B
(
A) A B
beneficial owner, orginal owner
abandonee
oT AA B
AA kB
BM B
ozB B
pelf, unlawful (illigal) property
collateral property
own
kM (o) Y B
fiscal
B
tax
RBB
tax, taxation
RBB
excess tax payable
TiAjoQ B A RBB
excess tax, surtax
B A RBB
o~ oM RBB ,iAj AA RBB
jM B
BnB wU Bw k{ B
Tz B
sole practitioner nB\U keA B
ownership
SB
collective ownership
AoT{A SB
exclusive ownership
nB~dA SB
individual proprietorship
jAoA SB
jo So{ ,jAoA SB
transfer tax
BTA RBB
capital yield tax
Bow jpBM RBB
land tax
AnA oM RBB
inheritance tax, succession VnA oM RBB
corporation sole
excise tax
T VnA oM RBB
o~U j M SB
~i SB
AnAj SB
251
M BTA oM RBB
gratuitous transfer tax
unit tax
B keA oM RBB
(jo ,jo ,TvM) RBB
AkA
A oM RBB
accessions tax
AkA
A oM RBB
estate tax AnAj oM RBB , A oM RBB
~h{ AA oM RBB
personal property tax
yield tax
jpBM oM RBB
wealth tax
RoY oM RBB
(nB\U wA) qzAo eoM RBB
franchise tax
kMRBB
incentive taxation
{qA kMRBB
multiple taxation
LoU kMRBB
progressive taxation
kB~U kMRBB
light taxation
Lw kMRBB
double taxation
B
kMRBB
(kC M Mo) kMRBB
deferred taxation
taxation
kCnj oM RBB
Ao
n pA kCnj oM RBB
tax deferred
hidden tax
w RBB
kzvU Bjw RBB
jw oM RBB
excess profits tax
B A jw oM RBB
S ZAohTwA pA Be jw oM RBB
petroleum revenue tax (PRT)
company profit tax
So{ jw oM RBB
corporation tax (CT)
So{ oM RBB
export tax
RAnjB oM RBB
(AnAj ,AA) wA xpnA BL oM RBB
advalorem tax
252
BQ M kB
beginning balance
nj A kB
k{ kU kM kB
nj BBQ kB
SiAjoQ pA ,SiAjoQ pAoU ,SiAjoQ kB
balance of payment
So{ RBB
So{ RBB
corporationstax, companys tax
back taxes
jBTAK RBB
RBB
quay duty
wA (nA)RBB
RAjnA oM (e nA)RBB
general sales tax B xo oM
import duty
indirect tax, excise tax,
U joPw ,A j ,AoL] kB
Tvo RBB
indirect taxation
extraordinary tax
jBA RBB
training levy
pCnB RBB
freight tax
e Ao RBB
back duty
T{m RBB
o An B jn B nk Aq RBB
prohibitive tax
jpBw
import customs duty
o RBB
U kCnj bw M ) KwBT RBB
proportional tax
(jo
in rem
<B q jBeC> M Mo RBB
direct tax
Tv RBB
Tvo Tv RBB
balancing
compensating balance
account balance
JBve kB
bank account balance
BM JBve kB
balance of accounts
BJBve kB
adjusted book balance JBve
j kB
idle (inactive) balance
(nBM) k An kB
BSiAjoQ (xjo nj) B kB
active balance of payments
jApB k kB
nj A k kB
(L
Bw) L
d pA kB
balance brought forward (B/F)
brought down balance,
balance carried down
BQ M kB
tenant in common
oTz RBB
joint tenant oTz o]FTv ,oTz RBB
in-lieu tax
RBB
UC Bnj M BTA RBB , RBB
deferred tax, back duty
L nj nv RBB
tax deducted at source
indirect taxes
Tvo BRBB
LB jn (nA B) RBB
chargeable duty
international finance
AM B
public finance
B
day-end balance
pn oiC kB
year-end balance
Bw oiC kB
M BTA kB ,nj A kB ,eBTTA kB
opening balance
kM nj
253
k{ o jM BL
officer
vn RF
,ovA ,nF
SiAjoQ nF
UBB nF
(B
A B) k~U pB\ nF
(kM Bw) kM d M kB
(kM Bw) kM d M kB
balance carried forward (C/F)
final balance
B kB
oT Bq M kCnj jApB ,B kB
commissioner
kB ,nF
UBB nAk~dU ,RBB nF
tax collector
foreign exchanges
pnA RjBL
A nApBM RjBL
contra-balances
monetary transactions
debit balance
commercial transaction,
Q RjBL
nB\U RjBL
MBT BkB
nBkM kB
nBBTvM kB
nB] JBve kB
credit balance
business transaction
internal transaction
iAj RjBL
ABow
A nj B ,ABow RjBL
capital transactions
SLX pA ,SLX kB
positive balance, active balance
balance of external claims
balance due
bater transaction
BQBBQ jBL
RBA B BQ jBL
oTA BTvw o pA BjAj jBL
message switching
JBve oj o BM pA kB
per contra item
exchange of shares
preclude
Bw jBL
nonmonetary transfer
Qo jBL
exchange of goods
B jBL
exchanges of MBzo RBki BB jBL
RBLB kB
kB
kB
SB ,jo o] ,k{ B
Tz nB\U SvB
B SvB
cargo manifest
(nBM) d SvB
overseas
]nBi ,nBdM AnB
proximo
kM B ,kC B
income tax month
kCnj oM RBB B
unusual nature
jBo SB
confidential nature
Bod SB
nature of inventories
Bj] SB
basic of customs duty o e miF
So{ Tv{n M Mo nA Ao]A nF
insolvency practitioner
254
contractors payables
xo pA Be L
proceeds amount, proceeds
audited amount
k{ woMBve L
kwnow nj L
(nBzA kM) kAn L
SwAnow L
maturity amount
rounded sum
nAmBow L
amounts on order
xnBw L
paydown
k{ ]o L
proforma amount
o L
depreciable amount
TwA MB
L
recoverable amount
SBpBM MB
L
kM SiAjoQ MB
L
liability coverage, liability payable
deductible
M qzAo ,ov MB
L
BQ L
estimated total amount
hU L
aggregate amount
\ L
Bow Bw k{ LB L
contract sum (total)
A L
S L
jo RBB z kCnj pA AU L
huge amount
tax-deductible
amounts outstanding
kz qnA BL
}~hU BL
cost allocation bases q }~hU BL
accounting bases
nAkMBve BL
departure station
Soe EkL
origin
Fz ,EkL
appraised value
k{MBpnA L
amount repaid
jAjoTwA L
principal amount, principal sum A L
accumulated amount
T{BLA L
L ,(wA xpnA) oTj xpnA ,BTA L
carrying amount, recorded amountk{SLY
RBB SMBM kM L
allocation bases
M kM L
amount due to bank
BM M kM L
,kwnow xpnA ,kwnow B kM L
maturity value
kwnow nj xpnA
budgeted amount
k{ ]jM L
amount written-off k{n q M L
insured amount
k{ M L
amount payable
k{ SiAjoQ L
BQ SMBM TiAjoQ L
contract payable amount
amount paid
TiAjoQ L
w o SMBM TiAjoQ L
TwA BL
L MB TwA BL
depletion base
amortization base
q TwA BL
keA lBhUA A ,Q keA M opAkA BL
hnBU k{ BU BM BL LwBd AoM Q
historical cost convention
(w B QM) k TiAjoQ L
amount paid in specie
amount prepaid
k{ SiAjoQyQ L
amount certified
k{ kFU L
revised amount
k{ okk\U L
cash float amount
AjoAhU L
fixed amount, constant amount SMBY L
255
B j] xjo wT
hnBU k{BU BM BL
remunerative
(nAjxAjBQ) xAjBQ
T
commit
k{ kT
obligate
TiBw q ,jo kT
warrantee, guarantee
kT
variable
oT
variate (random variable)
jB~U oT
TwQ jB~U oT
continuous random variable
hnBU k{BU BM BL
historical cost basis
M e SiAjoQ BL
basis of contribution
basis of apportionment
}~hU BL
basic of apportionment
vU BL
kU xn ,kU BL
accrual basis, earning basis
TwQB jB~U oT
discrete variate
TwQB jB~U oT
external variable
]nBi oT
floating
nB{ ,oT
uncontrollable variable oT MB
o oT
Tv oT ,TvMAo oT
basing poin
independent variable
preceding-year basis
controllable variable
oT MB
oT
key variable
k oT
direct variable
Tv oT
dependant variable MBU oT ,TvMA oT
miscellaneous
oT
counter
X M B ,MBT
k B BU ,(nBLTA) BT
basic of accounting
annual base
S
U BL
nAkMBve BL
Bw BL
L
Bw BL
L
Bw BL
activity base
SB BL
maturity basis
LwBd BL
k{bA k xn ,k{ kU k BL
modified cash basis
kU Bq BL
accrued-expenditures basis
ambiguous
L
RAno SBn ,Bn Bv ,zAkdT
uniformity
o B
pooled
k{kdT
incur
TB dU ,k{ q dT
company doctor
So{ nA }~hT
analyst
odU ,dU q\U }~hT
AM B }~hT
average day-supply
k kBT
jAj qoU ,jo qoT
eA ,T
BS T
BnAmBow TiBw T
xo nj wT
RBLB nj wT
o xpnA U BL
collection period)
average cost price
k{ BU S
wT
B j] xjo wT
offender
hT
nB{nBM k~T
stevedore
pAkAnBM onBM k~T
pay clerk
SiAjoQ k~T
pay officer, pay master
SiAjoQ k~T
e vw .ke . e k~T
forwarder, carrier
Be ,
head tally clerk
256
Tz jn p\
o wT
averaging
performance data
owT
income averaging
kCnj owT
general averaging
owT
average stock
j] wT
average
k ,B ,wT
j] nAk wT
business data
Ao]A RBA \
BnpBM RBA \
budget data
]jM RBA \
production data
kU RBA \
BjAj ,nAkMBve RBA \
accounting data
nAkMBve
B nAkMBve RBA \
financial accounting data
input data
k{ jAj RBA \
woMBve q jn RBA \
ABow BroQ pA A\
portfolio of projects
Tvo Bq pA A\
indirect cost pool
q wT
working week average
nB T wT
trustee
A ,T
market channels
(pU) nApBM nB\
authorized
pB\
pecuniary punishment
k RApB\
legalize
jo B
,jo pB\
free of charge
BAn ,B\
jnCnj Ao]A M ,jo BA ,jo nL\
enforce
conglomeration
practice set
joMnB B A\
kM \
manual
RAno BAnTwj \
nAjBM AnA nj nAmBow \
aggregate liability
portfolio of securities
(Tj) ZnBh \
aggregate expenditure
character set
Bv ,BBz \
barbell portfolios
o
AnA \
opportunity set n yQ Bq \
SiAjoQ (nBTiA) p\
authority for payment
Anj p wT
S{AjoM p\
deposit warrant
omQjoPw p\
put w B~TiA o ,Bw xo p\
clearance inwards
Tz jn p\
T\
amalgamation
BSo{ BjA ,T\
T BSB AnAj jB~T
A keA ,T\
conglomerate
Th
marketing channel (pU) MBnApBM Ao\
general meeting
\
jB \ ,Bw \
annual general meeting (AGM)
Bw BLeB \
general meeting of shareholders
jB \
ordinary general meeting,
Annual General Meeting (AGM)
BBw jB \
annual ordinary general meeting
jBA \
extraordinary general meeting (EGM)
uw \
statutory meeting, founders meeting
257
k{ TiBw ~d
inherent limitation
UAl Sjkd
capacity constraint
So Sjkd
(woMBve ,kwn) RB Sjkd
passive
scope limitation
payroll computations
legal restriction
B
Sjkd
(nAk) Sjkd
\
actuarial calculations
AM RBLwBd
jqTwj e RBLwBd
Ski jpBM tBwAoM TwA LwBd
service yield basis of depreciation
import restriction
UAjnA Sjkd
exchange restrictions
pnA BTjkd
trade restrictions
nB\U BSjkd
time constraints (bar) Bp BSjkd
export restraints
UAnjB BTjkd
statute of limitations B
BSjkd
d BTjkd
continuous compounding
detailed calculation
qn M LwBd
numerical calculation (
n) jk LwBd
miscalculation
LwBd
compute
jo LwBd
protect
jo SBd
financial societies
B Bd
hoarder
oTd
AnAkBw M vU jw L jo jkd
good output
K kM ~d
mass market product
xooQ ~d
k{ U ~d
restrictive
environmental constraints
production, product, output,
~d
produce, yield
principal products
compensating product
A R~d
AoL] R~d
A ~d
BM jw BM (kU) ~d
price limit
marginal product
efficiency frontier
B (kU) ~d
secondary product (o) BY ~d
by-product o ~d ,LB] ~d
purchased product k{ nAkoi ~d
jk\ xo S] k{ nAkoi ~d
purchase product for resale
home production
production herd
iAj ~d
Aj ~d
So cw nj ~d
k{ TiBw ~d
Sjkd
ZnBh oM B q (A) Sjkd
cost-benefit constraint
credit restriction
budget limitation
nBLTA Sjkd
]jM Sjkd
kwn Aj nj Sjkd
limitation on scope
no n d
258
B S o ~d
B So ~d
(jBo) o ~d
urgent consignment
consignment
intangible output
batch
salable product
,BA B ,d
u]Swj,u]UnBQ,d
relief consignment
jAkA d
return cargo
SzoM d
break bulk cargo
k{ kMTvM d
backload
]o d
fading
k{ d
landscaping
pBwd
customs compound
o d
economic environment
jB~T
A d
environment of accounting nAkMBve d
xo MB
~d
scrap production
Ao
~d
product
jnCo ,B ,~d
least-cost production q oT ~d
co-product, joint product oTz ~d
derived product
(k{) Tz ~d
derivation product (o) Tz ~d
jBo J ~d
abnormal defective unit
growths
|Bi ~d
iAj }BiB ~d
B BRn oB ,nAkMBve d
elements of financial statements,
environment of accounting
TMB
n oTvM d
competitive environments
data communication
RBA oMBh
RBLU C ZnBh
BUA ZnBh
transfer expenditures
BTA ZnBh
SiAjoQyQ ,UC Bnj M BTA ZnBh
deferred charge
BTA Bq ,q
insurance type charges
M AA ZnBh
k nB]A k oM hU onBM ZnBh
free in and out (FIO)
Tz
k{ qnBoM ZnBh
}BiB kU , }BiB ~d
gross national product (GNP)
end product
B ~d
BioTj ,wn jBwA oTj ,o
d
onBM d
nApBM d
domicile of a bill Ae B RAoM SiAjoQ d
place of delivery
dU d
delivery points
B k~ ,dU d
hU d
market place
kM ZnBh
budget expenditures
]jM ZnBh
ABow ]jM ZnBh
kwn d ,SBnj d
outlet
xo d
workplace
nB d
venue
Aj B
A AoM o jn d
place and date of issue nk gnBU d
d
UB ]jM ZnBh
performance budget expenditure
k{ BwnA (BLT{A) Ad
wrongshipped
259
nAkMBve }
B
nAk
engineering costs
wk ZnBh
(oTz) TvMA ZnBh
n SiAjoQ Bq ,
A ZnBh
out of pocket costs, actual expenditures
charges
yhQ pU ZnBh
RAq\U qB] ZnBh
equipment-replacement expenditure
monetary risk
Q oBh
oppose
jBTvA n nj n ,jo SBh
industry characteristics
S RB~Th
peculator, embezzler (k jpj) uTh
mixed
Th
CR (credit)
nBBTvM (h)
RBA nC ,UBA rU h
kLU ZnBh
nAk B oU ZnBh
q] ZnBh
d ,e ZnBh
A e ZnBh
initial delivery and handing costs
purchase expenditures
revenue expenditure
day to day expenditures
mix
k{ B
,jo h
intervene
jo iAk
intervenor
k iAk
underlying records
wBwA nAk
orginal documents
A nAk
primary documents
A nAk
BpBw nj nAk ,iAj nAk
internal documents
oT MB
o ZnBh
non-controllable costs (expenses)
Tvo ZnBh
indirect charges (expenditures)
koi ZnBh
kCnj ZnBh
opn ZnBh
ZnBh
pre-contract costs
records
pre-operating costs
nAjoMoM pA L
ZnBh
kU pA L
ZnBh
corroborating documents
incomplete records
management expenses
}
B nAk
nAkMBve }
B nAk
Sok ZnBh
Tv ZnBh
Tv ZnBh
260
M) C dU B xnBw M BpRk
purchasing lead time
(nAkoi
purchase records
years of record
informal records
nB MBw Rk
outage
jBTwA k Rk
~
B nj So{ RAjBzQ L
Rk
period for acceptance of tenders, tender
Rk
kM (j) nk
EkL kTv nk
proof of debt
acceplance period
short time
woMBve pB jn j nAk
evidences required for auditing
previous records
j] nk
claimant
k
defendant
Ak , k
rightful claimant
d k
audit risk model toMBve oi BTeA k
prime model, primal mode
A k
model
A ,k
SMBY fo BM Aj k{n k
L
MAw nAk
,SiAjoQ ,SBnj M Mo kA{ nAk
cash records
k ] pA S{AjoM joPw
defences
RBAk
defandant
k ,Ak
lease term
nB]A Ao{ ,nB]A Rk
cooling period
nBTA Rk
queuing time
nBTA R k
duration of the work
nB B\A Rk
({B pA) jBTwA k k{ qnBoM Rk
planned outage
index model
period of insurance
}iB{ k
ABow AnAj nAmS
k
nAk k
optimizing models
pBwM Bk
game theory models BpBM nU Bk
queuing models
nBTA Bk
informal
kz k
manager = director
ok
officer, executive director
Ao]A ok
executive director
Ao]A ok
B nA ok
M Rk
contribution period M e SiAjoQ Rk
contract period
BQ nj ,BQ Rk
period to date
gnBU A BU Rk
delivery period (jA) xnBw dU Rk
down-period RAoU S M U Rk
distribution time
pU Rk
pBMow Ski Rk
service period of military
full-time directors
executives
S
BU Aok
(Ao]A) Aok
nqM B RBvw Aok
261
LUo ,Mo
o U A , o U ok
industerial management
T Sok
poor management
Sok
scientific management
Sok
operational management UB Sok
efficient management
kCnB Sok
financial management,
B Sok
managerial finance
SB oM TL Sok
o U A , o U ok
personal representative
administrative receiver
liquidator, trustee in
bankruptcy, equity receiver
administratrix
(p) ~U ok
j{ U BjAj wU ~U ok
administrator
activity-based management
outside director
continuing management
management underwriter
oTv Sok
resources management
MB Sok
Bj] Sok ,B j] Sok
inventory management
cash management
k ] Sok
So{ ka oM nqM So{ Sok
/SwBC KeB B kB Rnk
BA oj
pyramiding
owe
jM k
nBkM ,nAjo
,k
LB] w j o Am
jo B ,jp Ba a ,jo o Am
n M T o Am
AU TiA e
negotiation
renegotiation
jk\ o Am
eAo
kU wBwA eAo
processess, stages
BpBw pA ZnBi ok
Bkw ok
chief executive officer (CEO)
Bok
managing director
Bok
president
So{ un B Bok
kLA ok
alternative manager (director)
non-executive director
Ao]Ao ok
acting manager
ok
director general, general manager ok
general factory manager BinB ok
finance manager
B ok
B k{nA ok ,B ok
chief financial officer (CFO)
administrator, director
T ,ok
independed manager
Tv ok
shadow director wno ok ,oB ok
administrative
Ao]A Sok
management, executive management
management
~U ok
~U ok
management by exception
manufacturing progresses
audit process
liquidity management
SiBw eAo
woMBve (kAo) eAo
Aoe ~~hU BTL
Ao
k oM Sok
portfolio management
UoQ Sok
nAkMBve Sok
cost centers
accounting management
actuarial
relevant
q q Ao
nBC M RBLwBd M Mo
LUo ,Mo
262
UBB Bp no
(Bp Sjkd =) Bp no
BT]A BAq
S
jBTA nB pA BAq
jo KUo
house-keeping
jo KUo
rank rate
]nj ,KUoU ,LUo
malfeasance
k{ BLT{A KUo
completion of review (wnoM) U eo
production process
kU eo
wnoM UBk eo
preliminary phase of review
additional benefits
{pC ~io
sick leave
]TwA ~io
statutory sick pay (SSP) ]TwA ~io
e pA jBTwA BM ~io
maternity benefits
B A BAq
nAjnBM SeAoTwA BA BAq
BnB Ski BBQ BAq
BT]A FU BAq
social security benefits
net advantages
AoL] ~io
BAp ~io
annual leave
Bw ~io
frontier
keow ,po
customs frontier
o po
entry frontier
jn po
jnAkBTwA ke nj u] SMo
maternity leave
}Bi BAq
Ski BAq
{ BAq
service benefits
compensatory leave
compound
centeral office, principal
office, head office
ko BAq
pCnB BAq
AknB BAq
training benefits
~U AM qo
international centre for settlement
decision center
burden center,
o~U qo
nBMow JBve ,nBMow qo
cash benefits
k BAq
competitive bidding, out for a bid kAq
bid, tender koi AoM jBzQ ,~
B ,kAq
agreed bid
AU jn ~
B B kAq
remuneration, salary, wage, pay
jq
wage
jqTwj ,e ,Ro]A ,jq
LoU ,Ko
nAjA A qo
RB q qo
(UBki) Tvo q qo
Bp no
limitation of action, limitation period
statutory limitation
Bp no
product liability
B BL
nj Sv
]Twj Sv
collective responsibility
Bo{ ]Twj Sv
collective responsibility of partners
collective
Aok ]Twj Sv
(jo) ~h{ Sv
personal responsibility
263
nB BA jq
overtime pay
nB B A jq
shut down pay
U BA jq
time wage, time work nB Bp Kve oM jq
package pay
kLk B kMTvM jq
wage earner, wage worker
oMjq
pig point wage, base wage
BQ jq
progressive wage
(knBM) kB~U jq
nBM BA jq ,nB
U jq
unemployment pay, failback pay
privity of contract
jAjnAo
o Sv
individual and Bo{ ] jo Sv
call-back pay
]Twj jo Sv
annual wage
advantage
tax advantage
legal liability
B
kM ,B
Sv
k .Aq] .AnAkMBve o Sv
B Sv
Sok Sv
management responsibility
kM oMAoM nj oTz Sv
joint-and-several liability
(B oTz) oTz Sv
jointly responsibility
unlimited liability
jkdB Sv
B BSv
database administrator
liable for payment
RAnBvi v
collector K nF , v
Tv{n nA nAjA nF B v
official receiver (OR)
social responsibility
line responsibility
pricing problems
nAmS
Bv
pBM ,MBv
secured advance
Y BM kBv
unsecured advance
Y kM kBv
advance on contract jAjnAo
tBwAoM kBv
advance free of interest
oMM kBv
SiAjoQyQ ,kBv
game
SiAjoQ v
BkM SiAjoQ v
BT]A Sv
() Ao]A Sv
BwnpBM Sv
responsibilities of inspectors
LU Sv
kU ,Sv
BwoMBve (kU) Sv
liability of auditors
penal responsibility
Aq] Sv
professional responsibility Aoe Sv
264
BA oTz
consistent, identical
U MB nj kBv
advance against security
kw MB nj kBv
advance on document
mosaqat
SnBz
jkd Sv BM SnBz
limited liability partnership
venture, incorporation
k~U ,SnBz
partially participation
q] SnBz
|Bi Bw So{ ,|Bi SnBz
corporate joint venture, joint venture
Sv nj SnBz
(RB
Bv k) RB
Bv
k nB]A ,o]FTv
tenant in sufferance
Ak o]FTv
exempt jzhM ,(B) jzhM ,XTv
property
AA ,RTv
independent
TvMAo ,Tv
pension benefits
oTv
age allowance
TvzpBM oTv
Tj TvzpBM oTv
lessee, tenant
sharing of responsibility
industerial partnership
participate
particular partnership
clerical jobs
B
TvzpBM oTv
T SnBz
jo SnBz
|~h SnBz
oTj Bz
nBz
k{nA nBz
MBnApBM nBz
B nBz
Tv B nBz
kBz
kBz
k{
U oTv
SMBY oTv
Aj oTv
n oTv
vAv
oTv
oAAjB (v
) oTv
TvzpBM pA uQ BnB oTv
no ,oTv
S
oTv
T oTv
documentary, documented, formal kTv
documentation
kw U ,pBwkTv
proof
AiK kTv
amortized, depreciated
k{ Tv
depreciate
jo Tv
weekly allowance
265
,k{TwA BM ,
material usage
jA o~
jnAkBTwA jA o~
] o~
hedge
oi yB ,vn pA pBw~
hedging
nAjvn RB pBw~
BodU pA BjAj BBQ pBw~
k B jB~U
data integrity maintenance (DIM)
long hedge
koiyQ o pA kB ~
according to...
tBwAoM ,LoM ,MB
conform, accord
jM MB
match
jo LU ,jAj SMB
ex-claims
oM kM RBLB
claims payable
TiAjoQ RBLB
contractors claims
nBBQ RBLB
deposit claims
AjoPw RBLB
matured claims
kwnow RBLB
ownership claims
SB RBLB
estimated
Az RBLB
uncollectible accounts receivable
RBLB
joint
B
U (e nj) ,Bz ,oTz
customer, client
nBLeB ,oTz
major customer
k oTz
RB~hz
qualification, details, description
specification
(RB~i o l) RB~hz
RB~hz
job specification
nB RB~hz
description of goods
B RB~hz
specification of goods
B RB~hz
particular(s)
,}hz ,RB~hz
subject to
M oz
subject to approval
K~U M oz
o e SiAjoQ z
liable to pay duty, dutiable
o nA e z
applicable to customs duties
|Bi RnBvi z
with particular average (WPA)
liable to tax, taxable, retable RBB z
statute-barred
kz RBLB
uncollectable accounts (receivable)
SiAjoQ LB
call up
(Bw SiAjoQ jn nj) LB
(kzkU Bow ,kM) kz LB
uncalled, unclaimed
SB Kw ,njB~
]nBi nB~
iAj nB~
internal applications, internal users
stipulated
k{co~U ,bo~
use, usage, consumption,
o~
spending, disposal
nAmBow \ oTM
Bp no z
B
jB z
efficient portfolio
future consumption
internal usage
desirability, adequacy
SM
SM
BSo{ Bw ,k{TwA BM ,
quoted
tnM nj k{TomQ
total utility
UC o~
iAj o~
nBMow o~
~h{ o~
B ko~
266
oUBQ S
BM B
B
RBB pA SB
double taxation relief
S
price quotation
inside market
S
iAj S
nAmS
,S
,
dispensation, exemption
quotation, marking
actual quotation
equivalent production
k{ kU jBeC jB
k{U keA jB ,jBeC jB
()
A
k{ U jBeC jB
personal relief
group relief
TvMA |Bh{A RB
debt equivalent
kM jB
money equivalent
Q oMAoM ,Q jB
constructive fraud
KU jB
equivalent bond yield
jpBM fo jB
RBB z jpBM fo jB
installment transactions
Bv
A RB
securities transactions nAjBM AnA RB
banking transactions
BM RB
(vB{) BpC ShM RB
aleatory transactions
nAkMBve wBwA jB
hedging transactions
z{Q RB
leg vn joM M pA AoM z{Q RB
complex transactions
k`Q RB
fictitious transaction
] RB
off-board
tnM pA ZnBi RB
Bw Bji RB
k jB
k ] jB
nAkMBve A jB
basic accounting equation
prediction equation
MyQ jB
kCnj jB
marginal equation
B MBq jB
U B BRn U pA B
income equation
swap
kLU , B ,pnA w RB
BTo{ MB RB
exempt security
inter-company transactions
AB
oz (BjAjnAo
) RB
executory transactions (contracts)
SLY pA B
o e pA B
o nA e pA B
exempt income,
RBB pA B
tax exempt, free of tax
Bq RB
jApC B
oUBQ S
BM B
RBB pA B
jn nA e pA SB
267
k AoQ BnB
M o\ ko SwnjB B
wrongful trading /j{ So{ Tv{n
spot trading
k B
spot (cash) transaction
k B
bond swap
o
AnA B
vice president, assistant
B
B ok B
assistant managing director
v B ,k M B
credit transaction, forward deal
(oUBU) BQBBQ B
ex-pit transaction
tnM pA ZnBi B
(xo \e joM BM S]) TiBw B
wash transaction
ok B
B ok B
open treaty
pBM kB
inforce, valid, reliable, reputable,
oLT
honoured, valid
BY A BU oLT
progressive average
kB~U k
common average
jBw k
periodic simple average Anj jBw k
mine
k
mineral
k
initial campain
nApBM M B o
roll out
nApBM M nB\U B o
reasonableness
jM
reciprocal of payback SBpBM nj t
period, pay back reciprocal
exchange trade
tnM nj k B
k pA L
B
complete transaction
B B
stick deal
k B
primary dealer
A oB
securities dealer
nAjBM AnA oB
flier
pBMTw ,Tw oB
position trader
RkBU oB
fragmentation
MBT B
incomplete transaction
BUB B
cash market
k nApBM ,k B
o
BSo{ M BB
interagroup transactions /j{ B\A So{
BXTwA xo koi ,BXTwA B
early exercise
exclusive dealing
BMBve M kwn nB
(kU) SiBw nB
manufacturing measure
work unit
pAkA ,jAjnAo
TvM ,B
y\w nB
quality standard S jnAkBTwA , nB
zhMoYA BnB
effective (effectiveness) measures
effectiveness measures
zhMoYA BnB
measures of dispersion k AoQ BnB
barter
(oUBU) BQBBQ B
compensation transaction
AoL] B
private treaty
~i B
BpBw nj B
insider dealing (insider trading)
nonmonetary transactions
Qo B
Bv M ]U kM) a k B
package deal
(B q]
268
B nAkMBve B
Bi jA o~ RoB
raw material usage variance
pU BnB
distribution measures
pU BnB
nAkMBve opAkA , nAkMBve BnB
standards
profit standards
xo fo RoB
Tvo nB fo RoB
Tvo jA fo RoB
indirect material rate variance
time variance
(Bp) S
RoB
SiBw q RoB
nBMow q RoB
overhead cost variance
jw BnB
profitability standards jjw BnB
quantitative measurement BnB
conciliatory measures
dB~ BnB
intangible measures
jzB BnB
original cost standard
A q nB
faulty
J
So jBTwA RoB
capacity utilization variance
favorable variance
oT MB
q RoB
controllable cost variance
joint variance
rate variance
Tv jA q RoB
capacity variance
mixed variance
So oB
(jni ) L
LoU RoB
Tv jA LoU RoB
stipulation of a contract
random variance
jAjnAo
jB
contractual situations
BjAjnAo
jB
account settling, account statedJBveBB
BM JBveBB
jB~U RoB
reconciliation RoB Rn U ,RoB
nBMow So RoB
overhead capacity variance
xo RoB
sale variance, sale price variance
overhead price variance nBMow S
RoB
nAkMBve wBwA B
Tv jA S RoB
accounting concepts
reconcile
nAkMBve wBwA B
basic accounting concepts
nAkMBve jBM B
fundamental accounting concepts
B nAkMBve B
financial accounting concepts
comprehensive reconciliation
269
S BwT BM vB
nAkMBve o B
UBLwBd nj ,Anj
time-period concept
nAkMBve o B
coceptual framework of accounting
BMBve jM oj
dual aspect concept
nAkMBve wBwA RB o
fundamental accounting assumption
nAkMBve S~h{
budget assumption
Q RjBL
concept of monetary transactions
nB] jo (o)
nAkMBve v A ,nAkMBve RB o
accounting postulates
usefulness
untraceable
kjw ,jM k
useful
kjw ,Sq AnAj ,k
k{BU BM nB] nBT xpnA MB
hnBU
historical cost versus current fair value
matching
MBU ,MB
informed authority
BC B
authorities
RBB
monetary authorities
Q RBB
juidicial authorities
B
RBB
customs officials
o RBB
tax authorities
UBB RBB
certifying officer
k{nA B
senior
SA AnAj ,k{nA B
affiliated person
ll B
hwBQ wn B
accountable officer
B nA nj pB\ B
]jM RB o
]jM U RB o
insolvable
oYAj
(j SiAjoQ pA q]B) u
nB Bd wBwA
conservatism concept
concept
B BzA
(jw) kCnj jB~T
A
opAkA
primitive
}hz oU B A
materiality concept
SA
cost concept
k{BU BM
nB] k{ BU BM
current cost concept
pB\ B ,v B
jB~T
A RBA BM vB
B o RBA BM vB
S BwT BM vB
comparisons to industry data, averages
(principle),
consistency
kCnj dU
income realization concept
cost realization concept
q dU
accural concept
Bp omQU
Bow S{Ak e
concept of capital maintenance
Bnj j] oM TL A ,Anj
periodicity concept
Bp }hz
UBLwBd nj ,Anj
permutation, time-period principle
270
BS
tB
actual quantity
A nAk
quantification
jo ,jo nAk
statutory authorities
B
RBk
by laws
BC ,RAno
rules of conduct
iA RAno
disciplinary regulations
BL
A RAno
insurance regulations
M RAno
pnA ovU RAno
foreign exchange regulations
kjw vB
Bbo kjw vB
period-to-period comparisons
tariff regulations
kMoU RAno
penal provisions
Aq] RAno
deregulation
RAno me ,AjpRAno
PAj k (Ao{) RAno
antidumping code
tB
,vB
jo vB
nj M nj BvB
BBM MB BvB
inter-firm comparisons
So{ ka vB
jBzQ BS
vB
statutory regulations
B
RAno
Bj nB B
RAno
nAqnB RAno
customs regulation
o RAno
financial regulation
B RAno
kCnj oM RBB RAno
L pB Bi S jnCoM nAk
pnA oM RnB RAno
nB] kU nAk
o M o kU nAk
allowances personal
quantity received
oAAjB Bw no
monthly allowance
BB no
Sq AnAj ,o M o
lot
advantageous, economical
shipping point
final destination
scale of production
scale of measurement
scale of prices
Tz k~
B k~
kU tB
y\w tB
BS
tB
lot size
quantity, measurement
standard quantity allowed
S
,nAk
jnAkBTwA pB\ nAk
271
T B }~hU B
capital fund
ABow MB
iAj ABow MB
} B BnApBM KT
xjo nj Bow MB
source of working capital
iAj nAmBow MB
internal investment resources
finance, financial resources,
tax supplement
RBB
woMBve RBe
legal considerations
e RBe
BpAoU nj ]U MB
RBe
audit considerations
B MB
funds resources
AM B MB
international financial sources
authorized resources
pB\ MB
jkd MB
scarce resources
(njB) jkd MB
exhausting resources
k{ o~ MB
mineral resources
k MB
productive resources
k MB
cash resources, funds
k MB
funds sources, source(s) of
] MB
limited sources
nB~ MB
ABow MB ]jM nB~ MB
MB
B RBA MB
] nB~ MB
sources and applications (uses) of funds
just, fair
insurance fund
B~ ,KwB
future benefits
UC B
economic benefits
jB~T
A B
BTikA) nAm Bow T{BLA B
(T{BLA
accumulated benefit investment
BvA MB
ABow ]jM MB
potential benefits
BM B
potential future benefits
UC BM B
TvzpBM oTv ,TvzpBM pA uQ B
k Q MB
unappropriated funds TB }~hU MB
production sources
kU MB
current sources, current funds nB] MB
iAj woMBve MB
internal audit resourdes
post-retirement benefits
external sources
unappropriated earns
internal sources
TB }~hU B
AM MB
nBLTA AM MB
]nBi MB
iAj MB
272
kU k{n yB d
product growth curve
sales curve
jAj c]oU An ji B
go ahead
personal interest
xo (yB) d
kU q yB d
jAj c]oU An ji B
~h{ B
pBT Bw BLeB B
B
public interest
q d
B q d
,fv .jo ,jBv ,SodM ,fv
jo , B
proprietary interest
SB B
Tvo B B
origin of risk
oi Bz
SnF BM ,So{ nz
Tv B B
noM nBTA jn B
vision statement
fairness, fairly
~
B
comparative tendering from ~
B
an open list, general tender
contract vendor
selected list tender,
nAq~
B
jkd ~
B
|Bi Sv pA ~ B ,jkd ~ B
loss area
list
Bp
UnB\U eB ,T o{ ,T
industrial estate
zone, region
free trade zone
marketing area
pe ,eB ,
nB\U jApC
B pU
o RnB
L
economic resource
jB~T
A L
financial source, resource
B L
nBkM kjBz kw ,nBkM B{ M
I owe you (IOU)
issue, publish
issuer
k o ,kozT
peak
ZA ,oX Ake ,]nj BT
negative yield curve
jpBM d
positive yield curve
j oM d
demand curve
B BU d
production curve
kU d
income curve
kCnj d
philips curve
uP d
mortality curve
o o d
273
BS A
direct materials
A jA ,Tv jA
expense materials, material o~ jA
used, consumables
kU pB jn jA ,k jA
,joM ,S
BBw K]A
jA
qualifying clauses
eA jA
(xnB{ MB
o) T{BLA jA
materials
productive stock
bulk materials
RBki jA
material on site
nB BQ cB~ jA
consumption
o~ RBq jA
kBv nB\U kB ,SLX BnpBM pA
material returned
k o M TzoM jA
primary cost material
assigned stock
(BS
) RkkM pA
long run equilibrium
raw material
material in process,
(jBU) pA
equilibrium, balance, equation
RBki B JBve pA
balance on goods and services
balance of revenue and expense
material in transit
An nj jA
k{oil jA
material issued
njB jA
koi S
pA yM T
M njB jA
appropriated stock
kU S] njB jA
material issued to product
nB\U kBv pA
favorable trade balance
A BM M jA
TB }~hU jA
Bi jA
SiBw Bo] nj jA
process material
Zoi ij pA
infavorable trade
TzoM jA
nBLA M TzoM jA
(UBB ) k{ B jA
spoiled material, wasted material
nB\U kBvB pA
Tvo A jA ,Tvo jA
expense
consumable materials
active balance
o~ MB
jA
(B
,jAjnAo
) jA
adverse balance
critical areas
scrap material
kB , pA
AodM A
letter of agreement, agreement,BSA
consent letter, letter of consent
(BwA jA) Ao
jA
material goods jB B ,u] ,B ,jA
direct material
Tv jA
274
nBLA kAp j]
BQBBQ BS A
BQBBQ BSA
compensation agreement
on hand
payment agreement
Swj nj ,j]
oTv oj]
SiAjoQ BSA
S
SLXU BSA
reciprocal trade
inventory, stock
j]
nj oiC j]
period
in steel
buffer stock
BTeA j]
A B j] ,(nj A) eBTTA j]
opening stock
nj
o AA j]
inventory of real estate
warehouse stock
nAmBow BSA
investment agreement
gv MB
o BSA
irrevocable agreement
illegal agreement
nBLA j]
w ,nBLA j]
oT MB o nBLA j]
B
o BSA
B AM BTA
non-controllable inventory
~d nBLA j]
product inventory stock
B nj A j]
B{ BTA
(RB) RnB\U oU BTA
interim inventory
trade (GATT)
Bw nAjoM j]
cash balance on hand,
k Q j]
cash balance, money cash
monetary stock
Q j]
nU j]
inflated stock
inventory B j A j] ,v] j]
maximum stock
in progress
oX Ake j]
SiBw Be nj j]
swap agreement
profitability restraints
stock in transit
B An nj j]
book inventory
B oTj j]
cycle stock jB j] ,Anj j]
unnecessary inventory
nBLA kAp j]
(redundant inventory)
import barriers
renter, hirer, lessor
landlord
jw A
jjw A
AoUo A
UAjnA A
o]
p B ,o]
o]FTv o]
275
Tiw jA j]
dAow B j]
kU S] nBLA pA njB j]
kU S] nBLA pA njB j]
branch stock
spoiled stock
L{ B j]
UBB B j]
RBB j]
(oT) Tvo j]
used stock
) q nAjoMRn ,q j]
physical inventory
(
( ) B q j]
Tv B j]
omQB~ B j]
oT nj zB B j]
depletive stock
TiBw B j]
semi-finished stock(s)
UAjnA B j]
imported goods inventory
physical stock
computable stock
xnB{ MB
j]
controllable stock B oT MB
j]
spares stock
k RB
j]
merchandise inventory
B j]
nj AkTMA (nj B ) j]
inadequate stock-taking
beginning inventory
perpetual
inactive stock
nBLA pA Aj oj]
k An (B ) j]
imperishable stock k{ kwB B j]
nBLA j] ,v] j] ,B j]
inventory stock
Anj oj]
periodic stock taking
nj AkTMA B j]
opening inventory
L Bw oj]
immovable stock
odUM B j]
k{ M B j]
( A) oj]
actual stocktaking
nj BBQ B j]
Aj q oj]
( ,) q oj]
physical stocktaking
BU ApAkA BU B j]
partly finished stock
k pA j]
(o) BY ~d j]
Tv jA j] ,A jA j]
TB}~hU (jA) j]
stock allocated
raw material stock
fuel inventory
An nj B j]
o nj B j]
k{ TiBw B j]
k{ TiBw B j]
Bi jA j]
Tiw jA j]
276
w jk ,pU B
Tv jA j]
action lag
Ao]A S
days of charge
j AjA S
SiAjoQ nj ,SiAjoQ S
stock in hand
cash in safe
fictitious cash
counted cash
actual stock
motivational cost
moving average
mean
weighted mean
odT B
odT
B
wT ,B
p B
(MBve) p B
nBLA j] j]
k j]
k nj k j]
(A) k j]
k{ xnB{ k j]
B
A j]
kMRBB ,UBB j
moratorium, usance
LB jn
weighting
jAj Ko ,jo p
position building
To
object
(q)
first cost A k{BU BM ,q
deadline
k
maturity of debt
kM SiAjoQ k
due
k{kwnow ,kwn k
,fv ,
,T{m k
out of date, overdue
short day
jq k
financial success
B S
credit standing
nBLTA S
crisis situation (position)
AodM S
So{ nB] S
current position of the company
organizational status
least-cost position
odT
p B
p B ,p B
weighted average
k BM M oM fo B
assemble
sample mean
tellers stamp
harmonic mean
medium-term
average, median
median
BpBw S
q oT S
nB] B S
B
Bv B
RkB
B
w jk ,pU B
jA j]
audit stamp
company seal
stamp, seal
wax seal
nAkdU o
woMBve o
So{ o
o ,o
o
277
jB~T
A BoT , jB~T
A B
audit firm
woMBve vw
e k~T ,Be , e vw
carrier
ke ,
e k~T , e vw
,BX
common carrier
credit amount
service business
stage of completion
UBki vw
BSo{ nBLTA kkMjn vw
nAmBow vw
nB\U nBLTA (So{) vw
degree of risk
manufacturing enterprice
T vw
AB vw
nB\Uo vw
(pAkA - ]nj) Aq
vn Aq
AoL] L ,SAo Aq
exposure
non-commercial establishment
compensatory amount
non-commercial
monetary amount
BTA nB\U o vw
Q (L) Aq
product usage rate
~d o~ Aq
milliard (billion)
jnB
million
(nAq nAq)
organizations, institutions
RBvw
RAoM xomQ RBvw
financial institution
njB vw
parent enterprise (corporation)
oLT B vw
issuing house
institution,
B jB ,B vw
nAjBM AnA o{B vw
So{ ,jB ,vw
institutional buyer
industrial organizations
nAkoi Bvw
UAnjB B kMTvM vw
export packer
founder, establisher,
T RBvw
nAmBM ,uw
institutor, promoter
nBLTA Aq
nB U Aq
BonB M e Aq
credit agency
credit institute
organizer
trust company
vw
jB~T
A BoT , jB~T
A B
house of issue
marcroeconomic factors
nBLTA RBA vw
nBLTA vw
A vw
Bow FU vw
nBLTA RBdU vw
kqU vw
taxman
diurnal
denomination of shares
obsolescent, obsolete
jBTA k pA ,JBMB
obsolescence
MBMB ,k{ fv B JBMB
technical obsolescence
MBMB
B (j]) MBMB
inventory obsolessence
jB BM oB ,n]B
killer bees
]B
immaterial
SAM ,q] ,qaB
o o jn eB ,AodM eB
comfort letter
critical region
letter
region, zone
iAj oT B
Sok B
d U B
(A) BQA B
ok RF unKB
pe , ,eB
gross, impure
}BiB
L M }Bi L kLU ,jo }BiB
gross up
}BiB
SABM odU ,k odU ,BSwnjB
material misstatement
circumvent
planned results
ABoM [BT
results of operations
RB [BT
}Bi Bp B jw ,RB [BT
comptroller, auditor
unbalanced
(RB) jo [BT
actual operation results
actual results
satisfactory results
gap in coverage
name brand
irrelevant
nominee
(
A) [BT
J [BT
unfavorable
intangible
U jM B B
nz UnB\U B
jBTB ,pATB
BM ,MoB
kB ,jqB
kBvB
tvdB B jzB
279
kM B v
,Be ,\T
kM B v ,Be ,\T
payoff = pay-off
depletion rate
L MB TwA fo
(q) TwA fo
par value of currency
pnA wA fo
norminal rate of interest
oM wA fo
nBTA jn BLT{A fo
amortization rate
Sv
SB Be ,J \T
desired result
(o jn) J ~d B \T
optimum output
save
warehouse rate
bailout
nAjnBLA fo
omQBA fo
felexible exchange rate pnA omQBA fo
basing rate
BQ fo ,A fo
open market rate
jApC nApBM fo
market interest rate
oM nApBM fo
market rate of discount
qU nApBM fo
market rate of investment Bow nApBM fo
market rate
BQ oM fo ,nApBM fo
nAmBow knAjpBM fo
Bow RB\
]jM AnA d
flexible rate
B BMBvdUn AnA d
presentation of financial statements
dealing arrangements
prima
pU d
Tvh , pA yQ ,k ,Svh
Tv o kLU jApC fo
wn fo ,jApC fo
(RBLU) C fo
jpBM fo
yield rate, rate of return
jpBM fo
BTv
Kve oM jpBM fo
pegged rates
rate of return
q Kve oM jpBM fo
rate of return over cost
aftertax basis
RBB pA uQ jpBM fo
RBB ov pA yQ jpBM fo
pnA fo
nz j Q pnA jBL SLv B SMBY pnA fo
forward rate
oT pnA fo
floating (flexible) exchange rate
hnBU jpBM fo
nAkMBve jpBM fo
oT pnA fo
ovU fo ,pnA fo
predetermined rate k{ U yQ pA fo
standard rate
jnAkBTwA fo
nB (SBw) jnAkBTwA fo
exchange rate
{B jnAkBTwA fo
keA o jnAkBTwA fo
yield to maturity)
q jnAkBTwA fo
280
(pBTA) d]oU fo
wA B jAjnAo
oM fo
contract rate of interest
Bow jpBM fo
BBw Ko oM fo
compound annual interest rate
k{A oM fo ,wA oM fo
nominal interest rate
nominal rate (of
nAmBow jpBM fo
rate of return on investment, investment
rate of return, yield rate of investment
project rate of return
bo jpBM fo
Ko jpBM fo
k{A B wA oM fo
Bow jpBM fo
nBTAjn jpBM fo
oUBM fo
higher-rate tax
kCnj oM RBB oUBM fo
risk free rate
no BTeA kM fo
equity rate
oMAoM fo
par exchange rate,
pnA oMAoM fo
higher rate
k BBM M oM fo
london inter bank bid rate (LIBID)
natural interest rate
L oM fo
nL = k BM M RkBU oM fo
(LIBOR)
oY oM fo
RkBU BA oM fo
M fo
base rate, key rate
(BL) BQ fo
basic labor rate
jq BQ fo
standard rate of pay jnAkBTwA SiAjoQ fo
pay out rate
jw SiAjoQ fo
(oM k fo) oM Q fo
money rate of interest
BBM MB jBzQ fo
inter-bank offered rate
RkkM fo
long run market rate
nApBM RkkM fo
insurance rating
M kMfo
prime rate
A fo ,(pBT) oTM fo
interest rate, rate of interest
oM fo
stated rate of interest k{ A oM fo
coupon rate
o
AnA oM fo
oLT BTo{ o
AnA oM fo
corporate bond interest rate
prime interest rate
A oM fo
BM k BSBnj xpnA AoM fo
/k oMAoM An k BSiAjoQ
implicit cost = opportunity cost
pnA hnBU fo
kLU fo
UoQ xpnA SLXU fo
qU fo ,hU fo
uU nj BM oM fo
forward interest rate
federal fund rate
BBM M oM fo
imputed interest rate
~~hU oM fo
market rate of interest,
nApBM nj oM fo
transit rate
nL fo ,SqAoU fo
pnA d]oU fo
(pBTA) d]oU fo
wn oM fo
BBw oM fo
lending at a rate AoTwA Bw oM fo
implicit interest rate
oM fo
interest rate per annual
281
TMB
n fo
}ioU fo
released rate
}ioU fo
multiple rate
LoU fo
exchange rate, coversion rate ovU fo
BpAoU gnBU nj pnA ovU fo
exchange rate at balance sheet date
Bow Jm] fo
penalty rate
o] fo
multiple exchange rate
pnA Bka fo
hurdle rate
JB~ ke fo
rate of premium
qB] fo ,M e fo
()
oT nBM e fo
nBMow vU fo
through rate
B fo ,owAow e fo
marine charge
Bnj e fo
oM }Bi fo
TwA kB~U fo
accelerated rate of depreciation
earned rate
accelerated rate
koi fo
iAj fo
A
,(jk) AAj fo
Tv knj fo
(kAqA) kB~U fo
q kB~U fo
(pBwoMAoM) kU fo
equalization rate
tariff rate
(o ) oU fo
nBMow k{ U fo
labour rate
jqTwj fo
standard labor rate
jnAkBTwA jqTwj fo
wage rate Bp keA Kve oM jqTwj fo
basic wage rate
BQ jqTwj fo
daily rate, day rate
Apn jqTwj fo
indirect wage rate Tvo jqTwj fo
direct
Tv nB SBw o jqTwj fo
BM qU fo
bill discount rate
RAoM qU fo
L
SiAjoQ B nj (hU) qU fo
aniticipation rate
k pA
fiscal discount rate
B qU fo
rediscount rate
jk\ qU fo
joM AnAj JBve M fo ,qU fo
rate of inflation
(LBAk) nAkj fo
constant rate
nAi BMn fo
pnA wn fo
qU wn fo
jqTwj wn fo
jB~T
A k{n fo
TMB
n fo
SMBY fo
current rate of yield
jpBM nB] fo
C fo ,n dU fo ,nB] fo
spot rate, current rate
q jBeC Jm] fo
cost unit absorption rate
282
Aeo fo
fair rate
jB fo
fair rate of return
jpBM jB fo
rate of duty o e fo ,nA fo
paper rate
A o fo
k nB]A AoM AoTwA o fo
Apn fo
Apn fo
nB Bp fo
jBw fo
q jo {ow fo ,{B nB SBw fo
{B nB SBw tBwAoM nBMow
selling rate
machine-hour rate
xo fo
BM jo
fo
knB Apn nB fo
jqTwj jqnB fo
nB\U BUAoM BM oM fo ,B fo
commodity rate
freight rate
A e Ao fo
nBM Ao fo
pnA k{oT fo
nB TBw fo
rate of hour
SBw o fo ,TBw fo
annual percentage rate (APR) BBw fo
k{ U yQ pA nBMow fo
predetermined overhead rate
production overhead rate
kU nBMow fo
(oAj) AoAj nBMow fo
burden rate
indicated yield
kU keA o jw fo
rate of profit per production
B keA o jw fo
rate of profit per article (goods)
floating rate
koi wT fo
daily average rate
Apn wT fo
weighted average rate
p wT fo
SBw o wT fo
odT
fo ,(jw) nB{ fo
UAnjB fo
premium rate
o fo
spoilage rate
RBB fo
Rk kM nB]A jAjnAo
nj oM fo
keA o wT fo
nApBM fo ,B
fo ,wn fo,pB\ fo
Aeo fo
export rate
nB]A nj fo
rate implicit in the lease
k nB]A AoM k{
U jw fo
lesees implicit interest rate
283
Bow q fo
woMBve nAqAo
oT jke M jM jq
Ko fo
Ko fo
TwA Ko fo
TBw jq fo
joint rate
oTz fo
target rate k Kve oM fo ,J fo
kCnj ~dU no fo
fine rate
ratio
SLv
(ow) C SLv
(hU B) qU pBT fo
fo oT ,(B) pBT fo
zone rate
(AeB) A fo
nU jn fo
o
AnA SLv
oA SLv
RvU BA B nBM SLv
effective interest
return ratio
of interest
jpBM SLv
A Bw }BiB kCnj ,A jpBM SLv
B A Bq oM vU AnAj
initial yield
AnAj
indebtedness ratio, debt ratio kM SLv
s xpnA M Rk kM kM SLv
long term debts to net worth ratio
rate
decreasing rate
q fo
interpolated rate
Lv fo
(SLv M vU fo) Lv fo
pro-rata rate
marginal rate, final rate
B fo
RBB B fo
overhead per unit
nBMow keA fo
actual occurrence rate
jAkin
A fo
import rate
(B ) jn fo
forward (future) rate
UC Bio
jkT jpBM Bfo
marginal rate of tax
jnAkBTwA SBw o fo
rate per standard hour
rate per machine hour {B SBw o fo
rate per unit
expenditure rate, cost rate
keA o fo
q fo
284
S
M jw SLv
Bw jw SiAjoQ SLv
Bw jw SiAjoQ SLv
payout ratio, dividend payout, long-run
saving-to-income ratio
debt-coverage ratio
kM y{Q SLv
nB] k kM y{Q SLv
oM y{Q SLv
asset cover (ratio)
AnAj y{Q SLv
capital cover
Bow y{Q SLv
Bw jw y{Q SLv
k BAnAj SLv
q M kCnj SLv
knj (SLv)
Bp SLv
Bow M A SLv ,Bow nBTiBw SLv
loss ratio
nAmBow SLv
investing ratio, capatalization ratio
ratio)
buring ratio
(contribution-to-sales ratio
xo M jw SLv
earnings-to-price ratio S
M jw SLv
profit-volume ratio)
285
S
M jw SLv
S M jw SLv
vU jw SLv
So{ }Bi jw M vU jw SLv
income gearing
kAq SLv
SB SLv
kCnj M S
SLv
jw M S
SLv
xo M S
SLv
efficiency ratio
AnB SLv
cash flow adequacy ratio k SB SLv
debt to equity ratio
kM SLv
key ratio
k SLv
asset turnover ratio AnAj xjo (SLv)
SMBY AnAj xjo SLv
}BiB jw SLv
gross margin, gross profit ratio
Bow M s jw SLv
ratio of net profit to capital
w B nApBM S
M w o jw SLv
earnings yield
preferred stock ratio
sB jw SLv
xo M sB jw SLv
pBT Bw SLv
Ko ,SLv
UB SLv
nB] BkM M xo SLv
equity turnover
B SLv
M MB
k ] ]) k SLv
cash ratio (liquidity ratio) (nB] BkM
nz Q keA M nz Q keA SLv
par of exchange
oj
286
L o
BAn ,po Bz
national brand
Bz
token
S ,Ur ,Bz
indication
A ,Bz
decision symbol
o~U Bz
originate
pA To zaow ,To RFz
authoritative literature
wn RBoz
reinstallation
nBMj K~
advise
jo U ,jo Sd~
oT ,So{ oUBj BSLY oM RnB
accounting control
nAkMBve
control of accounts
BMBve oM RnB
Aoe RnB
n
e ,RnB
B
oT ,LB]j RnB
\wA SLv
nApBM xpnA BTLv
MB{pnA BSLv
jnAkBTwA BSLv
T jnAkBTwA BTLv
dual control
control over cost
q n RnB
oversee
T{Aj o op ,jo RnB
customs control o oT .o RnB
supervision
TwoQow RnB
general insurance system B M B
B] BT]A FU B
comprehensive social security system
global system
nB\U RBd]oU B] B
Bow M A SLv
nCjw BSLv
Bp jw BTLv
S BSLv
(jo) UB BSLv
kCnj kA BTLv
BRn dU q\U nj) k BTLv
key business ratio
(B
nAkMBve AkT BTLv
fationable ratios
pnA ioka B
woMBve xnAq nj (o{ kM) nAjBXTwA o
Tv nAkMBve o
independent accountants opinion
Sok kke o
management discretion
oz o
L o
management ratios
Sok BTLv
B j] BTLv
expense ratio
q SLv
kCnj M oT Bq SLv
inventory ratios
287
U
branch of contract
jAjnAo
violation of agreement
jAjnAo
nAkoi B oTz w M jAjnAo
customer default
o
negative opinion
o
favorable opinion
A o
theory of chance
uB{ o
acceptable view
L
MB
o
jAoA SB nU ,SB o
break of clause
ownership theory
jB
,kwnow pA yQ jAjnAo
jB
k pA yQ , o
anticipatory breach
best profit point
BpBM o
jw oTM
k{BU BM UBUM
nApBM nj jBU
market equilibrium point
price equalization point
S
jBU
B pBwU
BY ~d U
secondary product separation point
ow M ow
break point even, break-even point
B ow M ow
financial break-even point
cash break-even point
k ow M ow
xnBw kk\U ,(B ) xnBw
windfall gain
jnCjBM
~h{
influence
jo l
negate
jo nBA ,jo
major defect
k A }B
minor defects
q] }B
control points
oT B
on cash basis
Gk
cach on delivery
dU B M k
net cash currency
pnA }Bi k
cashable
k{ k
encash
a jo k
cash and cash equivalent
k L{ k
cash on delivery (COD) dU B k
planned liquidity k{ qnBoM k
international liquidity
AM k
protective liquidity
ATzQ k
excess liquidity
jApB k
financial liquidity
B k
liquidity
(nB] k) k
,k Rnk
AnAj ,(k{ Q) k
liquid
k
void stamps
oLU BMA ,oLU y
protective role
TBe y
detailed drawings
~U Bz
decay
yB ,B~
defect
K ,}
self interest, personal interest
S UBUM
profit zone
nCjw
B FU nj
MB ,oT
bull point Bw koi yQ AoM kBv
peak sales
xo ZA
U
288
(JBve o B) B o kB
custody
nAjSBA ,nAk
nAjBM AnA nAk
owMow
breakeven point
owMow
xnBw kk\U ,(B ) xnBw
order point
L ,e ,nAk
holding, maintenance, retention
(JBve ] B kB jn nj) BQ M
brought down
held to maturity
maintain
kwnow BU k{ nAk
jo nAk
BBM nAk
kM nj M
maintenance
maintenance of capital
daily posting
SL
Ao nAk
Bow S{Ak
(jB) q Bow S{Ak
quote
jo kB
customs agency
o kB
special agency
s kB
sole agent
nB~dA kB
insurers representative
oM kB
business agent B ,nAqnB nB\U kB
B ,nAqnB ,nB\U kB
kM d M
Apn
jAj S
,jo
(JBve kB B B
nA) BB
monthly posting
direct posting
Tv
AnBBTvM Ko k~
M AA BTA
fraud conveyance
giro
BBM M BTA
nAmA kw ,nAmA ,dU ,BTA
transfer payments
legal transfer
blank transfer
B Ae jo L
,jo SiAjoQ ,
RAoM
knAmA wU
dishonor (dishonour)
mercantile agent
commission agent
SiAjoQ BAU k ,
So{ kB
w KeB kB
failure in payment
management attitude
representative of shareholder
Sok xo
nBLA jBwA nAk
289
UnB\U B
sample, pattern
To ,A ,
L
jn nAjoM
BnpBM kB
commercial
insurance agent
audit sample
paying agent
woMBve
k{B\A BnB pA o
work sampling
M kB
SiAjoQ kB
o }ioU kB
}hz
A o
specific item sampling
pilot sampling
BnpBM kB
A o
jnCoM o
Q keA tBwAoM o
estimation sampling
BLT{A ke U AoM o
combined attributes and variables
sampling
random sampling
jB~U o
k o jB~U o
forwarding agent
e kB
special agent
|Bi kB
kB , o U A ,~h{ kB
personal representative (PR)
home service agent
iAj xo kB
shipping agent
AoTz kB
scorekeeping
jAoA M jAj o
graph, diagram, chart, graphic
nAj
mortality chart
omQ TwA nAj
BoM nj RBA xpAjoQ Bo] nAj
processing flow-chart
Bka o
Aeoka o
sampling multistage
AoAj nAj
pie chart, piece rate, circular chart
block flowchart
organization chart
audit sampling
woMBve nj o
pAkA> BM KwBT BTeA BjAkn o
<nqM B
probability proportionate to size (PPS
kz kML o
unstratified sampling
hU o ,L
MB
o
acceptance sampling
BwoMBve wU UB
o
judgement sampling
area sampling
A o
o
dollar unit sampling Q keA o
attributes sampling
Bs o
kBz BM jB~U ,o
representative sample
j{ JBhTA
commercial sample
UnB\U B
curtailed sampling
oT nAj
jBwA ow i nAj ,jBwA xjo nAj
j oj
BTeA
290
xpnA k
B B
excise duty
Tvo RBB
business trust
BnpBM SnBz
RB~i o
samples of no commercial
variables sampling
disciplinary body
BL
A jB
(B ) k
U jB
xpnA k
B B
specimen signature
B
A
B BAn
jqTwj q nj ]o nj nC
labour-saving innovation
guaranteeing association
first shift
split shift
nAmTwBw jB
issuing association
knjB jB
nAmBow (RBvw) BjB
day shift
night shift
investment institutions
A nB SM
T
j nB SM
pn nB SM
K{ nB SM
oU ,nBTM ,nB SM
accountancy bodies
governmental agencies
rotation shift
nAkMBve BjB
Tj BjB
regulatory bodies
B
b~l BjB
legal bodies
B
BjB
marginal
B
information needs
UBA BpB
pA yM jqTwj q C nj To{ ,oMo
labour intensive /jnAj SA Bow q
market forces
nApBM Bo
man-power
B S] ,BvA o
countervailing power
v o
semi-annual
Bw
B Bw A
first half of the financial year
partly paid, semi-paid
semi-finished
SiAjoQ
BU
B Bw j
(S
) kk{ RBBw
~ RBBw
short run fluctuations RkBU RBBw
pnA fo RBBw
seasonal fluctuations
q RBBw
volatility
S
omQBw
fluctuation
S
oU ,Bw
earnings variability
kCnj Bw
volatile
k{ ohLU ,S
nj kk{ Bw
price fluctuations
S
Bw
B
kind of commodity / kind of the goods
o pA k Ao BA B
nAkMBve
creative accounting B BRn BzA
churn and burn
pBwJBve
M <}h{> j M omQjoPw BpBw
inter-vivos trust
/kC j]
nBU oTA BLUnA L{
/jpBw LUo ok M An nqM BtnM
inter-market trading system (ITS)
parent
B
iA TvMA
psychological affiliation
associate
parent undertaking)
single proprietorship,
company
unincorporated business
group undertaking
o nB\U keA
TvMA So{ ,o nB\U keA
small business
dominant firm
a nB\U keA
v nB\U keA
UBLwBd keA ,nB\U keA
opAkA keA
measuring unit
opAkA keA
Q Kve oM opAkA keA
sole
money measurement
jo SB ,B U keA
kU keA
e keA
oi keA
MBvel keA
nBM keA
hwBQ keA
BQnA Q keA
BpBw keA
y\w keA
RB keA
o keA
monetary unit
Q keA
nB\U keA
292
Bv
A A
finder
j ,wA
nAqnB ,j ,wA
B wA
UBA BwA
information intermediaries
insurance broker
M j ,M wA
actual
A
apriori
]BTTwA , oM TL ,
A
grantor
B nBTiA knAmA
assignor / assignee
ko .knAmA
assigning
nAmA
Bw koi nBTiA nAmA
covered call writer
surrender (of document)
(jBwA) nAmA
nBLTA nAmA
(BAnAj) nAmA
SB kw nAmA
nB\U keA pA Tv
nAmA
delivery of deed
o keA
majority-owned subsidiary
o keA
BU BM keA ,q keA ,~d keA
cost unit
k{
departmental accounting
Tv keA
sampling unit
o keA
unit of sampling
o keA
SiBw Bo] nj (B) keA
unit(s) in process
U Be nj BkeA
units under completion
~d Bw BkeA
good units, safe units
units scrapped
k{ Ao
BkeA
defective units
J BkeA
affiliates
(MBU) TvMA BkeA
units of cost
q keA
letter of protest
B SwAiA
protest, protest prove AiA ,SwAiA
heir, inheritor, devise
VnA
immediate heir
~M VnA
lawful heir, heir at law
B
VnA
joint heir
oTz VnA
imports
RAjnA
import and export
RAnjB RAjnA
data entry
RBA jo jnA
B jAkn SLY ,jo jnA
enter, record
farm out
importer
Sv nAmA
o] wU nB]A jn nAmA
assignment of lease
forced loan
(nAo A) nBL]A A
foreign currency loan
pnA A
external loan
]nBi MB pA A
internal loan
iAj MB pA A
improvement loan
jLM bA A
loan on overdraft
S{AjoM B A A
fiduciary loan
(SB kM) nBLTA A
installment loan
Bv
A A
kjnA
input
jAj ,jnA
incoming-outgoing
njB jnA
examination of goods B MBpnA wnA
(kw wA L) kw A qnA
par-clearing
par-clearance
wA (SiAjoQ) qnA
cheque clearing
a qnA
intermediation
wA
e nAqnB , e wA
freight forwarder, forwarding
293
gv MB
A
maturing loan
kwnow Be nj A
applied loan
TwAinj A
available loan
toTwj nj A
(Tw) nB\U jBwA MB nj A
loan on notes
(M e B) qB] MB nj A
premium loan
A A
A A
interest-bearing loan
oM BM A
fixed loan, fixed rate loan SMBY oM BM A
roll over loan
oT oM BM A
|Bi
U BM A
limited recourse financing
jointly and severally
loan receivable
TBnj A
loan from partners
Bo{ pA TBnj A
loan holder, mortgagor
kjA
demand loan
(kwnow kM) nAkj A
loan at call
LBAk A ,nAkj A
dA Rn nj) kjA n A
jnAj kU e M M SLv (So{
oTz SB BM A
partly secured loan
U Tv
BM A
floating-rate loan
oT oM fo BM A
floating rate loan
nB{ fo BM A
bank loan (bank advance)
BM A
Y BM A
secured loan, loan on collateral
oM kM A
purchase-money obligation
conventional mortgage
n A
Y BM A ,n A
vdAo ,oM kM A
interest-free loan
unsecured loan
jq kwnow A
(nB]) jq kwnow A
~h{ A
TAo{ A
public loan
A
callable loan, calling loan LBAk A
nAkj A ,(kwnow kM) LBAk A
loan on trust
(SB ) Y kM A
long term loan
RkkM A
interest-only loan
<Bv
A oM> A
loan (at) with interest
nAjoM A
international loan
AM A
dead weight debt
YM A
loan to partners
Bo{ M TiAjoQ A
BUA nBLTA ,AATzQ A
back-to-back credit (countervailing
credit)
funded loan
loan at notice
funding loan
non-essential loan
inter-bank loan
forgivable loan
nAkjo A
no o A
BBM MB A
yzhM MB
A
kLU MB
A
capitalized loan
business loan
commercial loan
unsettled loan
clearance loan
divisible loan
guaranteed loan
marketable loan
rescission loan
vU MB
A
xo koi MB
A
gv MB
A
loan on deeds
production loan
nAjATzQ A
] FU A
k{ Bow M kLU A
nB\U A
(BnpBM A) nB\U A
kz vU A
~U A
k{
U A
LT kw BM A ,kU A
kU A
294
RB pA Be ]
funds remitted
BwnA ]
AoTwA ]
TwA ]
TwA ]
nAo A ]
relief funds
BA ]
installment funds
Bv
A ]
M ] Tv JBve ,BA ]
agency fund
BBpBw oBw kB
jApB JBve ,T{BLA ]
accumulated fund (capital fund)
BTeA TikA ]
provident (contingency) reserve funds
amortization
TwA TikA ]
A TikA ]
M TikA ]
B
TikA ]
AkA ]
asset-backed fund BAnAj ATzQ BM ]
o
AnA koipBM ]
endowment fund
vdAo
A
vdAo
A
gratuitous loan (or free loan)
loan on stocks
Bw MB nj (o
)A
v
A
brokers loan
nAqnB A
soft loan
oM A
bridging loan, short run
RkBU A
amortizing loan
ko A
oAAjB A
MBT A
RkAwT A
perpetual debt
back-to-back loan
intermediate term loan
home mortgage loan
n v A
participation loan
TnBz A
tied loan
oz A
consumer loan
o~ A
hard loan
(dTv) A
day loan, morning loan
pn A
overnight loan
L{ A
collatral
AqTA ] ,kU B\A Y
first collateral (security)
A Y
nBBQ nB B\A ve Y
contractors retention
second collateral (security)
pBw oMAoM ]
revocable funds
omQSzoM ]
k An ] ,jBTwAM ]
j Y
pledger
nAmo ,kjY
security, guarantee
U ,SB ,Y
WBY }h{ Y ,SB Y
collateral security
equalization fund(s)
An nj ] ,An M ]
deposits (cash) in transit
guaranteed funds
k{
U ]
BAnAj wU qB] ]
qU pA Be ]
proceeds of discounting
RB pA Be ]
funds provided by operations
n Y ,o ,T{Am Y
pledge, surety, security, gage
owMow ka j]
multiple breakeven points
nAmBow jBC ]
investiable (investabte) funds
clearing house funds
BQBBQ BUA ]
BTeA k ,BTeA ]
o~U M Tv{n
undischarged bankrupt
involuntary bankruptcy
295
Aqi ]
treasury funds
Aqi ]
in transit funds, cash in transit An nj ]
TBnj ]
funds obtained (received) collections
Bw So{ Tv{n
bankruptcy of partnership
voluntary bankruptcy
k Tv{n
(KUM) ozB Tv{n
fraudulent bankruptcy
TvzpBM oil ]
pension reserve funds
plicy reserve funds
M oil ]
k{nAmBow ]
MBT nAmBow ]
invested funds
culpable bankrupt(cy)
o~U M Tv{n
Tv{n ,k{ Tv{n
bankrupt, to go banrupt
discount sheet
hU (oM)
n
backing sheet
vSzQ
n
letter of indemnity
RnBvi
U
n
wages sheet
(jq
n) jqTwj
n
share (stock) certificate
w
n
liability sheet
kM (Rn)
n
annuity bond kwnow gnBU kM o
n
extendible bond issue kkU MB
o
n
RBLwBd
n
back-up calculation sheet, backing
B ]
interbank funds
BBM MB ]
jAj A ] ,AoTwA MB
]
loanable funds
oTv k ,vAv
]
annuity fund
kzSBnj ] , ]
uncollected funds
blocked funds
k{jkv ]
TnBz ]
oz ]
pB jn T{BLA k ]
participation funds
term funds
SnBz oM B
n
participation certificate
nBkM BA , o
n
certificate of indebtedness
arrival, entry, admission
landing
jn
(Bjo) zi M jn
C wnpBM Bw M jn
]nBi BBow jn
M nBkM k ]
general cash
j] k ]
bail bond
BSB ,B
A]
cash due from
pA nBL k ]
SiAjoQ ,jFU ,Ae ,nAmA ]
remittance
good faith deposit
S ve BM j
RAjnA xnBw SLY j
o{ jn
inflow-outflow
]oi jn
BB AoM) ,nBLA L
,nBLA jn
(kTv o e z
bankruptcy
admission of partner
SBA B j
Tv{n
296
B
B
AnAj jB~T
A nA RnAp
documentary collection
()jBwA
jBw
k B
k
B S
BS
T
k An
So{ jjw
clean collection
cash collections
testator
half-secret trust
will, testament
executor
bear position
BnpBM RnAp
BU RnAp
AnAj RnAp
BU B RnAp
ministry of cooperative
ministry of finance
financial status
B
sound finance position
Ji B
ko A B
financial position of borrower
(S )
position, status, case, situation
legal stage (state)
e S
kk] o{
e S
k{ R o{ e S
kA{ p
dead weight tonnage
B p
weighable
jop
weigher
kpU ,kp
shipping weight
Tz d p
gross weight
}BiB p
weight SA ,Ko ,w ,nBM ,p ,p
dead weight (d kM) Tz p
vU qnA (jBwA) Bw
clearings, means of clearing
means of payment
liquidity position
SiAjoQ Bw
equipment
(RAq\U) Bw
vessel
Tz ,MC Bw
means of transportation e Bw
motor vehicles
nU Bw
facility
nBLTA ,RBBA Bw
recording device
k SLY w
Bw xpnA B A
cash position
collection of premium
k S
k S
loan position
A S
fate of collections RBLB S
credit status
nBLTA S
S
primary functions
A B
inspection duties
wnpBM B
nAkMBve B
debt collection
kM
a
o e
Y jo k BM K
AnAkMBve B
woMBve B
B
B
kCnj oM RBB
income tax collection
( MB
o) kz
irrecoverable
297
Bs
,
BT B ,\AB B
kB ,BSB
attorney, lawyer, procurator
solicitor
Bj
procurator, agent
kB ,
after-the-fact edit
xpAjoQ pA kM yAo
call feature
koipBM s
attribute
~hz ] ,s
qualitative attributes
Bs
nAkMBve RBA Bs
qualitative characteristics of
managerial function
Tv MBpnA
independet appraisal function
main function
professional obligation,
A
Aoe
professional duty
Tok
promissory
nAjk
events, incidents
B
post-balance
BpAoU gnBU pA kM B
customer attributes
accounting information
qualitative
B RBA Bs
sample characteristics
oTz Bs
Bs
B Apn B
k{ U S
oAAjB
B
infrequent occurence
noo
B j] B
occurrence and existence
procuration subrogation
SB
B jAj B\A S] SB
(document),
letter
of
xo BTB
set up cost
(pAkAAn) pBwjBC q
BTiBw (Ao ) nB]A q
general gift
B L
bear raid
Bw xo AoM \
directing
SAk
target, objective
k
primary objective
A k
estimation objective
jnCoM k
woMBve BY k
{B nB]A q
machine rent charge (expense)
v nB]A q
BT]A q
omQJBT]A q
BTeA q
avoidable cost
contingency cost,
organizations goal
organizational goal
audit objectives
discretion cost
nBTiA q
head office expense
qo nAjA q
administration cost
nAjA q
administrative cost (expense) nAjA q
Tn Swj pA q
expired cost, sunk cost
UB Bk
woMBve Bk
UAw RAnBLTA d pA q
expenditure applicable to prior years
vital cost of production
basic cost
BpBw k
BpBw k
woMBve Bk
iAj woMBve Bk
kU wBwA q
BL S
,wBwA q
J BM ,jnAkBTwA q
nBMow jnAkBTwA q
standard overhead cost
q k
SwA z C M MBTwj k
goal difficulty
C B pA k{ koM o{ BM k
gifts with reservation of benefit
299
B dU q
increasing cost
kn BM q
owBM q
nApBM wnoM q
overhead charge
market research expense
onBM kMTvM q
A q
orginal cost (expense, expenditure)
extra cost
interest expense
B A q
depot expenses
CAn nBLA q
railway storage costs
CAn nBLA q
cost of issuing
nBzTA q
gross spread
nAjBM AnA nBzTA q
o
AnA nBzTA q
improvement cost
oM q
pBvM q
(k{ B\A) TwQ
M q
cost incurred
insurance expense
cost transfer
M q
sea insurance cost
Bnj M q
cleaning expense
pBv BQ q
entertainment expense
AomQ q
U SvQ q
postage (post) and telephone expense
kz MyQ q
Bow FU q
financing cost
B FU q
publicity cost
RBLU q
Bq ,[oU q ,RBLU q
promotion
BpBw keA pAkAAn
expense, establishment expense
B dU q
kM nBzTA q
Bw nBzTA q
BTA q
BnB BTA q
xnBw B\A q
energy cost
o~ roA q
initiatory expense (cost)
A q
aboriginal cost
A BM ,A q
bo A q
project initial cost (charges)
dead heading pay
JBl JBA q
shut-down cost (expense) U BA q
dock charge
pAkAnBM q
loading charge
onBM q
nAjA MBnApBM q
marketing and administrative expense
covered cost
k{ SBpBM q
kz SBpBM q
(jAjoTwA) AoL] MB
q ,TBpBM q
uncovered cost
C kj zU A BM q
cost component by elements
300
k{ Jm] q
T B nBLTA }~hU q
k{ TiBw BM k{ BU q
construction completed cost
A ~d k{ BU q
appropriated cost
k{ jAj }~hU q
]jM nj TB }~hU q
allocated cost
distribution (cost-expense-overhead)
dU wU q
development and research cost
zU hU q
compensation expense
unloading charge
hU q
estimated expense (cost)
hU q
B koi q ,B nAkU q
manufacturing cost
compliance cost
jnAkBTwA kU q
(~d) kU q
kU q
SMBY q
(Q pnA) ovU q
conversion cost, exchange expense
liquidation expense
(cost-expense- charge)
k{ qnBoM SMBY q
programmed fixed cost
vU q
jBTwAM RvU q
k An RvU q
B RvU q
(Aj) SMBY q
constant cost, fixed cost
SiBw SMBY q
fixed manufacturing cost
applied cost
nj o SMBY q
fixed cost per period
fixed cost per unit
keA o SMBY q
registration fee
xnBw e ,SLY q
recorded cost
k{ SLY q
unrecorded expense
kzSLY q
handling charge, transfer
B\MB] q
(moving) expense,
nB] q
B] q
inclusive cost (charge), over-all cost
absorbed cost
divisional cost
(vU) vU q
decision-marking cost
o~U q
warranty expense
B
U q
(k{ SiAjoQ kU) k{To U q
accrued cost (charge)
repair cost / expense
oU q
(ABow) wBwA RAoU q
replacement cost
(U)qB] q
k{ Jm] q
S{Ak oU q
maintenance cost (expense)
committed cost (expense)
k{ kU q
uncomitted cost
kz kU q
(KvT) LUo q ,dU q
imputed cost (alternative cost)
301
SMBY nBMow q
service charge
Ski q
wholesale cost
k koi q
department cost (yhM q) oAj q
order getting cost
{nBw SBnj q
wages cost, labor cost
jqTwj q
Tvo nB q ,Tvo jqTwj q
oz NBa q
Az BJBve q
Tv jqTwj q
q] q
(o) q] q
nB nBMj q
jBTwA k Anj q
nj q
outage cost
nB] nj q
current period expense (cost)
period cost
B nj q
( q) UC Bnj q
jooj q
(nAjBM AnA tnM nj) Bw koi jooj q
contango
BinB pA SBe q
plant protection cost
payroll cost
jqTwj e q
law expense
e q
cost of protection
SBe q
freight (expense-charge-cost) e q
freight out expense
ZnBi M e q
freight in expense
iAj M e q
freight paid
k{ SiAjoQ e q
freight out charge
njB e q
k{ nAkoi B e q
freight in, carriage inward(s)
k{nAkoi B e q
start-up cost
pAkAAn q
welfare expenditure
Bn q
competitive cost
TMB
n q
RnAoe B{n q
transportation-in
transportation-out
k{ Tio B e q
carriage outward(s), freight out
k{Tio B e q
kp q
freight in (charge)
transportation cost
jnA e q
B B]MB] e q
TBw q
previous years expense
L
Bw q
(k{jnCoM) hU BBw q
estimated annual expense
overhead cost, overhead
nBMow q
SMBY nBMow q
e q
transporting expense, freight
shipping charge
(Tz BM) e q
|Bi q
surrender charge
(BjA) j Ti q
prior service cost
zQ RBki q
oj UBki oAj MBT RBki q
particular expense
302
U pA L
(k{ BU S
) q
oT MB
nBMow q
inseparable cost
U MB
o q
indirect cost (expense)
Tvo q
oTv o q
oT MB
nBMow q
controlable overhead cost
ko q
non-cash cost (expense, expensediture)
Tv nBMow q
direct overhead cost, direct overhead
Tv kU xo q
({o ) jBA q
exorbitant expense
kU nAmBow q
product investment cost
ordering cost
escapable cost
amortizable cost
recoverable expense,
JBT]A MB
q
TwA MB
q
SzoM MB
q
xnBw q
koi UC RAw q
separable cost
inventorial cost
U MB
q
oT MB
q
(oz)B
q
wnjAj q ,B
q
nAjoMoM pA L
q
personnel cost
issue cost
ABw q
~h{ q
nk q
BSB nk q
no q
kU SB q
pre-operation expense
So{ (SLY) zU pA L
q
pre-incorporation expense
q
{B RB q
kU pAkAAn pA L
q
preproduction expense (cost)
RB o{ pA L
q
preoperational expense (cost)
q
RB q
Te
q
inevitable chare (expense)
BUB BQ (S
) q
incomplete contract cost
U pA L
(k{ BU S
) q
pre-separation point cost
B Rj q
unusual charge (expense) jBo q
JBT]A MB
o q
unavoidable cost (expense)
irrecoverable cost
SBpBM MB o q
303
BTeA k q
q (k{ BU S
) q
decreasing cost
jA M Mo q
benefit expense (cost)
BAq q
BnB BAq q
running cost
~io RoBv q
leave traveling charge
q (k{ BU S ) q
BinB Tv q
MBjn MB
q ,Tv q
(nAoU) oTv q
commodity cost
o~ B q
fare (rent-hire) expense
Ao q
B j] ov q
inventory shortages cost
BQ k{BU BM ,jAjnAo
q
contract cost
controlled cost
unamortized cost
customs charge
expense (cost)
kzTv q
oTz k{BU BM ,oTz q
BinB q
jonB q
k{ TwB q
k{ oT q
o q
financial expenses, finance
B q
nAjA oT q
tangible cost
jz q
bad debt expense k{Siw RBLB q
transaction cost
B q
q
pending expenses, suspense cost,
deferred expense, accrued expense
priority expense
oM k q
national expenditure, national q
q
SiBw oT q
BinB oT q
direct variable cost
Tv oT q
variable cost per unit keA o oT q
kU keA o oT q
marginal cost
cost (expense)
oT q
A jA q ,Tv jA q
BM oT q
AoTwA oY q
token charge
qaB q
(}BiB Zoi) }BiB q
(MBU) JBT q
authorized cost
pB\ q
aggregate cost
( q) \ q
charge to, charge off jo Jvd q
U nj ~d q
reinstallation cost
contingent outlay
K~ q
nBMj K~ q
BTeA k q
by-product cost
o ~d q
304
nAjA Bq
uwFU Bq ,A Bq
prime cost principal
pAkAnBM onBM Bq
stevedoring charges
overheads
owBM Bq
extermal costs
oM Bq
(nAjoMoM) kU pA yQ Bq
preproduction costs
(Q) k q
money cost
(Q) k q
current outlay cost
nB] k q
cost of carryingB j] nAkB q
carrying cost
AnAj nAk q
BTiBw nAk q
bulding maintenance cost (expense)
B j] nAk q
stockkeeping charge, (expense)
Tv LU Bq
pBw q
B q
BT]A B q
kU B q
B q
Bow B q
kU Bq
factory costs (factory expenses)
fixed cost
SMBY Bq
B Mm] Bq
roQ U ioa Bq
e Bq
nBaB nB B\A S] |Bi Bq
out-of-pocket costs
/j{ SiAjoQ
BM UBki Bq
A q
k{ B\A
A q
kU
A q
nBMow
A q
o
A k{BU S
) keA o
A q
actual unit cost
(keA
B Kve oM Bq
private costs
~i Bq
xnBw SBnj Bq
order-getting costs
UBLwBd nj q ,Anj Bq
period of account
annual charges (expenses)
Bw Bq
(owBM) nBMow Bq
overhead expenses
nAjA Bq
general and administrative expenses
future costs
UC Bq
explicit costs
nB{C Bq
executory cost
Ao]A Bq
forwarding charges
BwnA Bq
basic expenditure
A Bq
extra charges
B A Bq
economic costs
jB~T
A Bq
() nBLA Bq
warehouse expenditures
305
jw {Be oM TL MBq
oT Bq
(hnBU)
A Bq
L
oT o B jBo Bq
L
oT o B jBo Bq
abnormal costs, unusual charges
Tvo Bq
TvzpBM Beo Bq
(uB\T) Bq
homogeneous costs
nBMow q ,Tvo Bq
Tn nk q
costing
MBq
ABC method
SB BL oM MBq
BpBw keA BL oM MBq
function costing
pre-trading expenditures
sunk cost
oAj Tv o Bq
B j] JBve M vU MB
Bq
inventoriable costs
nB pBC pA L Bq
terminal costing
BBQ MBq
(roQ k{BU S
U) roQ MBq
nAjoMoM pA L
Bq
pre-operational expenditure
project costing
SB
Bq
LoU MBq
decommissioning cost
controlling costs
oT Bq
R~d pA L M T Bq
generic expense
accrued charges
T Bq
sundry expenses
oT Bq
o AkhTwA M Mo Bq
employment costs
autonomous expenditures
initial direct costs
oTv RB MBq
continuous operation costing
operation costing
UB MBq
indirect costing
Tvo MBq
job costing
nB MBq
(nB anBQ) jqnB MBq
piece work costing
jw {Be oM TL MBq
contribution costing
Tv Bq
A Tv Bq
oAj Tv Bq
SiBw Tv Bq
direct manufacturing costs
direct sales cost
xo Tv Bq
consulting fee
nBz Bq
common (joint) costs
oTz Bq
preliminary
kU UBk Bq
expenses (cost) of production
bo UBk Bq
preliminary expense of project
installation costs (fee)
K~ Bq
306
L
oTo q
SB RBnAkU q
starting-load cost
B MBq ,oT MBq
marginal costing, variable costing
oTz ~d MBq
joint product costing
Q fo kU Ko = Q fo kU q
currency adjustment charge = currency
adjustment factor (CAC = CAF)
redistributed cost
jk\ pU q
kU q
SMBY q
output cost
fixed cost (fixed expense)
cost of removal
B\MB] q
jk\ kU nB] q
B ~d MBq
end product costing
jnAkBTwA BL oM B MBq
standard marginal costing
unabsorbed cost
kzJm] q
carriage
Ao ,oMnBM ,e q
transit freight
TqAoU e q
inland feright
iAj e q
j{ SiAjoQ k~ nj e q
freight forward
k{U yQ pA q
predeterminded cost
keA o kU jnAkBTwA q
unit standard production cost
j{ SiAjoQ k~ nj e q
freight payable at destination carriage
J jnAkBTwA q
ideal standard (ideal standard cost)
Bnj e ,Ao ,e q
lump sum freight
e q
L) ABw k{ BU S
,koi q
invoice cost
(Bw
damage cost
RnBvi q
TiBw B kU q ,SiBw q
manufacturing cost of goods produced
Tv jA jnAkBTwA q
standard direct materials cost (price)
occupancy expense
B
B{A q
overtime free (charge)
nB B A q
oncost
Tvo q ,B A q
nAjnBLA q
warehousing charges, warehousing fees
M k M BonB Bw q
pension cost
/k SiAjoQ TvzpBM
BinB nBMow q ,kU nBMow q
lighterage
packaging cost
MBnApBM q
marketing cost (expense)
kMTvM q
charges prepaid
k{ SiAjoQyQ q
nCo q ,kLU q
extraordinary expense
conversion cost
307
oi BpBw BA S
congruent
v
convergence
Ao
kMRBB BTvw jo
tax harmonization
jM k AoQ kM B
excapable cost
me MB
q
attainable cost
~e MB
q
total cost
q
k{BU BM oT
A ,oT q
variable cost (expense)
floating charge
homoscedasticity
smoothing
me MB
q
pBwnA
income smoothing
jw pBwnA
Bnj pBw ,B pBwnA
exponential smoothing
Bp
perpetual, permanent
z
norm
kB
,nB\
normative
nTwj ,nB\
aircraft
A Bw ,BQA
artificial intelligence
~ x
,nAkMBve jBdUA ,nAkMBve S
accounting identity
nAkMBve B
woMBve Ao]A S
nB{ Y ,oT q
~d k{BU BM ,~d q
product cost
ABow (ZnBh) q
capital expenditure (capital costs;
capital investment; investment costs;
investment expenditure)
mixed cost
oT Bq ,Th q
jw nj oTz q
nAmoYA B q
j{ SBnj Gk q
SMBY q
semi-fixed cost (stepped cost)
real cost
A q
q
(CASB)
eighty-fifty
Tj nAkMBve BjnAkBTwA S
government accounting standards
board (GASB)
T nAkMBve BjnAkBTwA S
cost accounting standards board
financial
B nAkMBve BjnAkBTwA S
woMBve BjnAkBTwA S
auditing standards board
BBToM nAkMBve A S
B\Q M jBTz
caveat emptor
nAkoi M nAkz
caveat venditor
k{o M nAkz
articulated
B B
nA M C
synergy
AqA
coordination of accounts BMBve B
B BUn M (TwQ) TvL
correlation articulation of financial
statements
positive correlation
negative correlation
oi BpBw BA S
charity commissioners
SLX TvL
TvL
B TvL
(S - pnA ) BM
Tw nAj ,AoTv
308
AnAj S
board of arbitration
AnAj S
board of directors vn S ,ok S
nAkMBve AM BjnAkBTwA RF
international accounting standards
board
B nAkMBve BjnAkBTwA RF
financial accounting standards board
woMBve BjnAkBTwA RF
auditing standards board
board of trustees
BA RF
board of inspectors
BwnpBM RF
Tv{n nA nj ~U RF
assignee in bankrupcy
trial board
wnjAj RF
board of governors
vn RF
executive board
(o\) B RF
board of conciliation
dB~ RF
vAo nj nAkMBve oe oM oB RF
ordere de experts comptables (OEC)
the public oversight
B oB RF
nB RF
RnB RF
Tw nAj ,AoTv
finding
TB
detailed findings
~U BTB
audit findings
woMBve BTB
iAj woMBve BTB
note
letter of understanding
equity instruments
covering note
parenthetical note
A ,S{AjjB
,L
MB
o B jBTwo uQ S{AjjB
reject note
]o B S{AjjB
M oiy{QS{AjjB
BU S{AjjB
Y kw ,d U S{AjjB
qTAoQ nj S{AjjB
wn S{AjjB
(k{B Tvw) B
S{AjjB
formal notice
work program
packing note
unilateral
o ,LB]
k C pA An
ow oil JBve
j
SwA Td C jAkin UC jAkn
delivery notice
dU M Mo S{AjjB
notice of change
RAoU (B) S{AjjB
footnote
SwQ BS{AjjB
BpAoU SwQ BT{AjjB
notes to the balance sheet
probable event
single column
Tw
outright
ov
BjAj k ,BoM AnAj BAn Tvw
nj An C woMBve vw SwA Bi
/kj nAo
nBKeB BAn Tvw
q] Ao d U BS{AjjB
SwA B BRn
The accompanying notes are integral
part of financial statements
k~
k
knj ,k
BpAoU op BT{AjjB
foot-notes to the balance sheet
310
BTeA kM BM AnAj
contingent transaction
vU nj TiA
uniting of interests
B k{
unity
jBdUA ,B
Ar A pA BQnA jBdUA Q keA ,n
Euro
jBTA Bo] M 1993
:j yhM
wnB M vA BrA
Aa
AA rated bonds
abeyance
ABC analysis
UM ,U
LoT o B jBo Bq
jBo J ~d
abnormal earnings
BBToM nAkMBve A RF Bo
CRC aoTj
ATA carnet
ATA convention
CRC vA
abnormal gain
theory (ASOBAT)
nAkMBve jBM nU
abacus
Uoa
abandon operations
RB jo U
abandoned goods
oT B
abandonee
oT AA KeB
abandonment BU ,SMBY AnAj jBTA nB pA
B
oU ,k oBil k{
abandonment of operations
abatable
RB U B U
hU MB
abate, abatement
abatement
abatement cost
abend
~d jBeC jBo Bp
abnormal performance index (API)
jBo jo }iB{
abnormal process loss
~d jBo k{ J jBv
jBo
abnormal, unusual
abnormality
kB i nB
abolition of use of the ledgers
oUBj pA jBTwA
aboriginal cost
314
aboriginal cost
A BM ,A q
q Jm] xn
absorption costing
o w ,wA xpnA pA yM
wA S BM xpnA BM Bw
above-average risk wT pA oUBM vn
balance sheet
o~Th BpAoU
abridged statement
o~Th JBvdUn
abrogation of agreement
jAjnAo
absconding debtor
jo i An (ABpn) kw
JBve i
abstract of account
Rn M ,B SB BTA
A
absolute difference
RBU
absolute efficiency
CnB
absolute error
Bi
absolute insolvency
B U
absolute liability
kM
absolute priority
kU
(K nj w KeB B nBL)
absolute priority rule SA kB
absolute risk aversion qovn
absolute value
xpnA , nk
absolute certification
k{ BU BM ow SBpBM Tvw
TwA q xn
accelerated rate
k{ mAoM kU pA
( A M) jo Jm]
absorb
absorbed cost
k{ Jm] q
acceleration
~d jBeC jBo Bp
absorbed overhead, applied overhead
(kAqA) kB~U fo
TwA kB~U fo
BkM jo kCpn
U BA L
k{ Jm] nBMow
absorbtion of cost (expense) q Jm]
absorption account
account categories
315
access time
L MB S cw
acceptable quality level (AQL)
S L MB cw
jBwA M woTwj Bp
woTwj BoT
AkA A oM RBB
accessing controls
accessions tax
jB~U M ,YjBe M
accommodation acceptance {pBw L
(ARIA)
SwnjB xomQ vn
SwnjB jn vn
L MB o
L MB RBB
acceptance (to)
~h{ An kw ,k{U kw
n RAoM ,k vSzQ
accommodation party
oj AoM B koi
BTwj RAoM
accomodation acceptance
accomodation line
nAqM wM oi L
() Ao kw
accompany bill
accompany statements Ao B BUn
accompanying invoice
acceptance sampling
hU o ,L MB o
account
account
BA xnBw L
kL BM
accepting bank
accepting order
xnBw L
acceptor
(RAoM) kL ,uL
account
account
account
q BMBve dU q\U
JBve kB
balance
balance figure
JBve kB n
book
SLY oTj ,JBve oTj
categories
BJBve ~ow
accounting beta
316
accountability unit
accountable person
JBve { M BpAoU
account formatJBve { M ,JBve {
account group
JBve o
account heading
k{ nAkoi B JBve
account of goods sold
account partner
B Ao{
wn B
accountable officer
accountant responsibilities
k{Tio B JBve
k{ SiAjoQ JBve
JBve o{
account paid
hwBQ keA
nAkMBve BTv
nAkMBve eqAe
accountants fee
account payable
nAkMBve AoQ
accountants report
TBnj JBve A
accountants duties
accountants index
accountants society
AnAkMBve o
AnAkMBve B
nAkMBve BMBT
nAkMBve xnAq
AnAkMBve B]
JBve BB
JBveRn
account summary
JBve i
account title
JBve B ,JBve A
releases
accounting as an ideology
account statement
JBve bo{ A
JBve nB{ ,JBve k
accounts code
accounts report
nAkMBve xnAq
accountability
hwBQ Sv ,jgwBQ
accounting assumption
MBvel keA
accounting bases
accounting beta
nAkMBve RBo
nAkMBve BL
nAkMBve BTM
accounting change
317
accounting change
nAkMBve nj oU
nAkMBve k
accounting code
accounting construction
accounting figures
nAkMBve BnA
nAkMBve koQ
accounting files
BAU ,nAkMBve A
B FU AoM nAkMBve
accounting for replacement investments
nAkMBve A
accounting gimmicks or tricks
accounting earnings
nAkMBve Be B BkoU
nAkMBve (RAkB) jw
S~h{ ,nB\U keA
UBLwBd S~h{ ,nAkMBve
accounting entity
accounting guidelines
accounting identity
nAkMBve S~h{ o
nAkMBve Bjn
nAkMBve S
nAkMBve S~h{
accounting entry (record) nAkMBve SLY
accounting interpretation
accounting management
nAkMBve ovU
nAkMBve Sok
accounting management principles
nAkMBve Sok A
accounting management report
nAkMBve jnCoM
nAkMBve jAkn
nAkMBve kA{
BAnAj kLU pA {B vn
]nBi pnA M BpAoU BkM
nAkMBve RnBL
accounting expression
nAkMBve B{
accounting model
318
accounting model
nAkMBve k ,nAkMBve A
accounting officer
nAkMBve BjnAkBTwA T
nAkMBve nj ,UBLwBd nj ,B nj
nAkMBve BoM
accounting plan
accounting policy
nAkMBve (xn) n
committee
commitee (ASSC)
accounting terminology
nAkMBve A
accounting postulates
BBToM nAkMBve A S
accounting principles; fundamental
accounting concepts
nAkMBve B ,nAkMBve A
accounting procedure, accounting
treatment
nAkMBve RBe A
accounting terms
nAkMBve BU Bxn
accounting unit, accounting entity
nAkMBve jpBM fo
nAkMBve BTLv
nAkMBve nj xpnA U
accounting visible errors
nAkMBve BB RBBLT{A
(nAkMBve Bw) B Bw
B Bw BTA
accounts and notes TiAjoQ jBwA BMBve
accounts appraisal
B BUn MBpnA
accounts classification
BMBve kML
accounts consolidated k{U BJBve
accounts paid
k{ SiAjoQ BJBve
accounting year.end
nAkMBve Boz vw
nAkMBve RBki
accounting services
accounting standard
nAkMBve jnAkBTwA
accounts payable
TiAjoQ BJBve
accounts payable aging schedule
319
kU BQ xn
kU xn ,kU BL
kU
accrual concept
accounting-Responsibility
payable ledger
BJBve oTj
AnBBTvM oTj ,TiAjoQ
AnBBTvM qnA nj
TBnj BJBve
RBLB nj
kU BM nAkMBve
k{ BU BM nAkMBve
accrual costing kU xn M Bq SLY
accrual date
kU kwnow gnBU
accrual entry
kU SLY
accrual method
kU xn
accrual cost
TBnj BMBve SB
accounts receivable financing
B BUn ,BMBve
\wnBLTA
accreditation
accretion
xpnA k{n ,AnAj yAqA
accrual accounting
kU nAkMBve
accrual accounting assumption
kU nAkMBve o
accrual accounting sysytem
kU nAkMBve xn
accrual(accrued) basis
(kCnj B q) Bp omQ U xn
kz SiAjoQ A ,kU A
accruals
accruals system
kU Tvw
accrue
accrued depreciation
kU nAkMBve Tvw
kU o
accrual assumption
kU BL oM nAkMBve
TiAjoQ oM
TBnj oM
accrued items
acquiring company
320
accrued items
T{BLA MB dU q\U
accumulated tax allocation
T{BLA
w jw
accumulating shares
accumulation
S{BLA ,nC] ,T{BLA
accumulation factor
kU Bq BL
jo nC] ,T{BLA
accumulate
accumulated amount
T{BLA L
accumulative, cumulative
accural concept
nAmBow T{BLA B
(T{BLA BTikA)
accumulated depletion T{BLA MB dU
depreciation)
ow SLv ,C SLv
a oLi
acknowledge of check
acknowledge of goods
B oLi
acknowledgement of debt
kM L
dividend (cum.div)
T{BLA TwA
acknowledgment
acknowledgement, notification,
statement
acquire
accumulated income
accumulated losses
accumulated profit
T{BLA jw
T{BLA oil
A , A ,k~U ,A
,jo ~dU ,jo koi
jnC Swj M
acquired company
accumulated reserve
T{BLA TikA
acquisition
321
acquisition
active account
acquisition accounting
active balance
acquisition adjustment
nAmnB ~dU
acquisition cost, cost of acquisition
~dU k{ BU BM ,koi S
acquisition piecemeal
Tv{n B
acting company
B So{
acting in concert
oTz B ] AkA
acting manager
ok
acting partner
B o{
action at law
B AkA
action for avoidance
AoM AkA
action lag
Ao]A S
action plan
Ao]A BoM
action, enforcement
AkA
(
nBM) B nB\U nApBM
active use
B jBTwA
B BnB
activity account ,SB M T JBve
(Bo] nj RB) SB JBve
UB nAkMBve
activity accounting
(Sv bo RnB)
active workshop
Sv y\w nAkMBve
BTB dU q\U
activity analysis
activity base
SB BL
activity based budgeting (ABB)
SB BL oM kM]jM
activity based cost (ABC) system
(SB ) { SB k
SB k{ BU BM
TB koQ
activity drivers
actual stocktaking
322
activity drivers
,SB jB\A A
SB Bod ,SB A
SB me
activity elimination
actual data
actual expenses
activity sharing
actual hours
SB \e AodA
activity-based management
SB oM TL Sok
A
actual
A MBq Tvw
A q
A RnBvi
() A RBA
A ZnBh
BinB A nBMow
actual factory volume
BinB (kU) A \e
A SMBY nBMow
actual fixed overhead
actual hours worked
actual insolvency
A (}Bi)s kCnj
jAkin A fo
(RB) jo [BT
nBMow A q
actual overhead cost
actual price, real price
A S
actual production
A kU
actual production and cost data
(hnBU) A Bq
actual (real) cost of production
kU A q
A L
A So
actual amount
actual capacity
actual capacity level
A So (Aq) cw
actual capacity of production
Bq kU A RBA
actual production versus budget
]jM BM vB nj A kU
A nAk
actual quantity
actual quotation
() A
(A) [BT
actual results
kU A So
o AnA A koipBM
A kCnj
A xo , xo
k A xpnA
actual sale
actual statement
() A MBq nAkMBve xn
k{ B\A A q
actual cost done
actual cost price
A k{ BU S
actual stock
(A) oA A JBvdUn
B A j]
actual stocktaking
(A) oj]
adjustable statement
323
S) keA o A q
(keA o A k{BU
A \e
actual volume
actuarial
nBC M RBLwBd M Mo
actuarial assumption
compensation
AM RBLwBd
M MBq B{n ,q U xn
onBC xn
actuarial method
actuarial present value AM xpnA
actuarial reserve
o M oil
actuarial valuation
AM MBpnA
actuarial value
ad referendum
o{ jAjnAo
jqTwj e Sv jp ]
additional appropriation (fund)
additional capital
Ski xAjBQ
BA Bow
additional funds
k{ BA ]
additional investment BA nAmBow
additional mark up
xo S yAqA
additional equity
Tv{n e A
omQkU JBve
adjustable dividends
oT Bw jw
adjustable account
oT jw fo BM pBT Bw
adjustable rate preferred stock
additional benefits
adjustable statement
BA BAq
omQkU JBvdUn
adjusted account
advalorem
324
administration cost
nAjA Bq AodA
BjAj nTwj
administration order
department
k{ kU kM kB
eA BSLY
adjusted entries
k{kU }BiB jw
adjusted gross profit
management
k{ kU sB jw
administrator
administrator, director
(ABpn) BTLY
adjusting entry, correcting entry
(kU) eA SLY
adjusting events (post-balance-sheet
events)
(RkU) eA JBvdUn
adjustment account
B BMBve kU
kU ,bA ,U
k{U B k{oT S
Ao]A Sok
~U ok
administrative receiver
adjustment, setup
nAjA q
B nAjA yhM
o hU TiA n
RAkU L ,kM L
o{ jn
admission of partner
admittable asset, admissible asset
admitted
M L MB AnAj
k{ TomQ
admitted asset
o pA AnAj (M nAkMBve)
pB\ AnAj /k{BM xpnA AnAj ,xo
TvM nB M ,TomQ
adopt
adopted budget
J~ ]jM
adoption
onBM
advalorem
S SLv M ,xpnA tBwAoM
advalorem tax
325
advalorem tax
forward purchase
advance
advance refunding
advance rent
koi yQ
SBnjyQ
L pA B FU
advance received
U MB nj kBv
SiAjoQ yQ JBvdUn
advance to supplier
A jA Bk o M SiAjoQyQ
advance, advance received, on account
JBvdA ,SBnj yQ
TozQ nAkMBve
advanced accounting
advanced commissions ,jqnB SiAjoQyQ
k{ SBnj yQ v .eqAe
advanced freight
AnAkoi pA SBnj yQ
advance on contract
advance on securities
TozQ B nAkMBve
AoyQ
BoTz pA SBnjyQ
advances to employees
BnB M SiAjoQyQ
kB ,Sq
advantage
advantageous, economical
Sq AnAj ,o M o
advantages of book-keeping
SiAjoQ U
advance payment free of interest
oM kM SiAjoQyQ
adventure
SiAjoQyQ BTB
advance payment on contract
jAjnAo SiAjoQyQ
advance payment on guarantee (bond)
adverse balance
kBvB AodA
advertisement rate, advertising rate
SiAjoQyQ ,kBv
advance pricing agreement
w nAmS jAjnAo
qCoBh nAmBow
kB , pA
adverse opinion
(A)nBBQ M SiAjoQyQ
nAjoTj BAq
BTeA oi
advertising agency
(RBLU) C fo
UBLU uArC
RBLU C ZnBh
advice
advice
agency fund
326
Tz BM B e A
jo U ,jo Sd~
nBz ,qAn
Bw BA pA uQ
after-closing trial balance
oi BU M ,RAoi BU MB nj
against delivery
(Bw dU B B e) MB nj
against documents
nBz eqAe
advocate, adhere
RBki B\A pA uQ
Sn pA uQ
age
age admittance
age of pensioner
kB JBve ,B JBve
kB jAjnAo
agency agreement
BMBve TvM pA uQ
gnBU pA
after date
after delivery of a product B e pA kM
kB eqAe
agency fund ] Tv JBve ,BA ]
BBpBw oBw kB M
agency issues
327
agency issues
aggressive growth
agency relationship
AnT k{n
aggressive stocks yM BC RAoU Bw
SwA nApBM wT RAoU pA
agency theory
nAqnB o ,kB nU
RAo Am Swo ,v]nTwj
agenda audit sheet
woMBve nB nTwj
agenda
agent commission
agent funds
(nAqnB BM) B v e
B ]
nAqnB ,kB ,B
agents commission, commissioner
nB Ae
agent, correspondent, broker,
underwriter, jobber
aging of receivables
T{BLA TwA
aggregate expenditure
(Tj) ZnBh \
aggregate income
kCnj
aggregate indemnity
SAo
aggregate liability
kM \
aggregate market demand nApBM BBU
aggregate market supply
nApBM o
aggregate supply
o
aggregate, collect jo T{BLA ,jo ]
aggregate, total ,TwQ M , AoT ,]
\ ,T{BLA
k{ ] RBA
aggregated data
aggregation
] ,\U
aggressive attitude
Ao{BioQ jnioM
k{AU xpnA BM BM
agreed-upon procedures
\ kM ( kM)
aid
328
B MB U A
all-inclusive approach
aleatory transactions
{ xn ,B] jon
all-loss insurance
RnBvi BU M ,RnBvi M
RAoi BU M
all-risk insurance
all-share index
Bw }iB{
alleviate
pA TwB ,jo oT ,jAj hU
allied company = affilited company
TvMA So{
allied expenses (shared)
alert
BTv M MB }~hU
allocated cost
algorithm
allocated stock
TB}~hU (jA)j]
Tvo Bq }~hU
}~hU BL
allocation bases
allocation of cost
q (}~hU) vU
allocation of cost to jobs
allocation of fund
k ] (vU) }~hU
kB AoM B Rn
oi BU M
all risks insurance
all risks insurance policy oi BU BM
all year round operation
all-figures
Bw owBUow jo
BnA
nBMow vU
SA cw nBMnj A RB
329
allocation
MB (}~hU) vU
allocation of variances
BTzoM oil
q RBAodA }~hU
jqTwj (}~hU) vU
vU Bknj
allocation proportions
allocation, appropriation,
apportionment, proportional to
precision)
allocation of wages
recorded amount
RBLB oil
allotment schedule
xo S nj RBhU
allowance method
allowed time
alpha
alpha risk
jBA
pB\ Bp
BC Ko
BC oi BTeA
allowable overdraft
allowance
Bow nj oU
A
z RBLB oil
allowance for efficiency
CnB oil
allowance for overvaluation of branch
inventory
L{ B j] S BA
allowance for purchase discount
altered entries
k{ bA oU BSLY
alternate member
kLA
alternate procedures
RBT B{n
alternation of capital
Bow nj oU
alternative
{ ,nB An
machinery
inspector
kLA tnpBM
alternative hypotheses
amortized, depreciated
330
qB] Bo
alternative investment market o nApBM
BoC wn AnAkMBve B]
TwA MB
amortizable
amortizable cost
TwA MB q
amortization ,jzB BAnAj
TwA
BvAM A qnA
alternative hypotheses
kLA ok
alternative minimum tax
RBB Ake xn
alternative procedures
accountants (ASCPA)
alternatives indentification
amortization base
amalgamation, combination
amortization fund
ambiguous
ambiguous audit report
woMBve L xnAq
,jo o kk\U ,jo bA
jAj oU
amend an account jo bA An MBve
amended entries
k{ cd~U BSLY
amended invoice
eA koi Bw
amended statement k{bA JBvdUn
amendment B eA jB ,BdA d
amendment
eA ,T
amendment entry (eA) dd~U SLY
amendment to entries TLY A cd~U
amerce
jo k o]
amend
amercement, penalty
BoC nAkMBve \A
BoC wn AnAkMBve \A
american national standards institute
(ANSI)
amortization cost
TwA k]
q
TwA BL
BoC BjnAkBTwA \A
TwA TikA ]
,q) jo Tv
A \nkU SiAjoQ (SiAjoQ ,A ,kM
amortize, depreciate
k{ Tv n
amortized, depreciated
k{ Tv
amortizing loan
331
amortizing loan
v A
k{ kFU L
M kM L
BM M kM L
amount certified
amount due to
amount due to bank
amount due to taxation
RBB SMBM kM L
TiAjoQ L
amount paid
amount paid in kind
analysis of differences
RBTiA dU q\U
analysis of financial statement
B BRn dU q\U
dU xnAq
analysis report
RB dU xnAq
analysis review procedures
dU wnoM Bxn
analysis schedule
(w B QM) k TiAjoQ L
dU q\U (oMnB) k]
odU ,dU q\U }~hT
analyst
w o SMBM TiAjoQ L
TiAjoQ L
amount payable
amount prepaid
k{ SiAjoQyQ L
amount repaid
jAjoTwA L
amount to
oM k{ BM
analytic(al) techniques
amount written-off
woMBve nj dU xn
dU RBA
analytical data
analytical evidence
dU kA{
analytical function
dU yB MBU
analytical hierarchy
dU KUAo vw
analytical method
dU q\U xn
k{ joM q M L
,L ,Aq ,nAk
L M kwn ,oM k{ BM
oM BM
amounting to
amounts on order
xnBw L
amounts outstanding
kz qnA BL
amounts transferred
TB BTA BL
amounts vained
k{ o jM BL
amounts written off k{ joM q M BL
amount, sum
dU q\U BUnB
analytical (review-procedure)
dU wnoM
analytical auditing
dU B{n pA {B z k oi
analytical procedures risk (APR)
kML dU q\U
analysis and classification of costs
dU (B{n) BwnoM vn
analytical review
Bq kM L dU q\U
analysis and supervision
RnB dU q\U
analysis by customers
dU wnoM Bxn
dU pC
analytical test
analytical-deductive
wB ,dU
analysis by territories
analyzing disbursements
analysis of accounts
k BTiAjoQ dU q\U
analysis
nCjw dU q\U
aniticipation rate
aniticipation rate
annuity table
332
nj (hU) qU fo
k pA L SiAjoQ B
announcement, statement
annual premium
Bw xAjBQ ,Bw M e
annual rate of return
nBA ,A , C ,BM
annual rent
(Bw ) Bw M Bw woMBve
Bw BL
annual base
annual budget
Bw ]jM
annual cash flow
BBw ] xjo
annual charges (expenses) Bw Bq
annual closing Bw BBQ nj BJBve TvM
Bw B BMBve xnAq
annual salary increase e BBw yAqA
annual value
Bw xpnA
annual wage
(Bw jq) Bw jq
annual year-book
(Bv oTj) Bw oTj
annuitant
,v kSBnj }h{
oM ,(Bw) oMoTv
BvA M kLU
annuitize
annuity ,Bw oTv vAv ,nABw
Bw no ,Bw Bv BvA
jB \ ,Bw \
annual interest, interest per annum
(annual)
BBw oM
Aok Bw xnAq
Bw BvA jAjnAo
l }h{
annuity beneficiary
annuity bond kwnow gnBU kM o n
annuity certain
M e
annuity compound amount factor
Bw }Bi xpnA xn
annual net sales
Bw xo }Bi
annual ordinary general meeting
BBw jB \
annual patent fee
Bw pBTAe
annual percentage increase
Bw yAqA knj
annual percentage rate (APR)
nABw LoU L B
annuity fund oTv k ,vAv ]
annuity future value factor
Bw oTv M ,oTv M
annuity method
,
TwA LwBd
oTv xn ,vA v xn
annuity method of depreciation
annuity owner
vA v xn M
TwA
o M KeB
BBw fo
no ,oTv
,SwAoU k B
nB~dAk A
333
A (SwAinj) BBU
application and allotment account
Bw ,}~hU JBve
application control
nBTA jn jw
anticipated exception rate
nBTA jn BLT{A fo
anticipated holding period
nAmBow nj
nBTA jn kCnj
nBTA jn S
anticipated income
anticipated price
j pA Bw (koi) BBU
application form
noM nBTA jn B
anticipated return, Expected Return
nBLTA SwAinj o
application form for share
(ER)
nBTA jn jpBM
k pA L SiAjoQ
anticipation discount
SiAjoQjp hU
anticipation warrant
SiAjoQ jp
anticipatory breach pA yQ jAjnAo jB
k pA yQ ,o ,kwnow
U k
antidilutive
antidilutive security
Uk nAjBM AnA
anticipation
antidumping code
application system
applied cost
antidumping duties
anuual audit
(~B) kAq SwAinj
Bw koi SwAinj o
joMnB Tvw
appoint
appointed accountant
J~ nAkMBve
JB~TA
appointment
applicable law
(oC) RAno A
o nA e z
applicant (for the credit)
application
apportioned, allocated
approved budget
334
appropriated stock
apportionment, allocation
appraisal
k{oil jA
appraisal clause
TwA U nj MBpnA xn
MBpnA xnAq
resolution, or order)
q AoM J~ ]jM
appropriation aid
B~TiA kCnj
appropriation budget TB}~hU ]jM
appropriation in aid
B~TiA kCnj
appraisal report
appropriation ledger
appraisal value
appropriation method
oAj M q ({ow) vU
approach
}~hU xn
appraise, measurement
apprentice
appropriate
appropriation of overhead to
department
oAj M nBMow Bq vU
T{BLA jw }~hU
appropriation refund
( M ) q] M q] }~hU
approval of the balance sheet
approval of the budget
BpAoU K~U
]jM K~U
approval of transaction
kFU ,K~U
k{kFU
approved
approved accounts latest
approved budget
J~ BMBve oiC
J~ ]jM
J~ ABow ]jM
approved list
assemble
335
rAoTMnC nAmS nU
Se AT ,nAj En
arms-length
jApC B
arms-length transactions
asking price
(MBve) p B
Bn BLT{A
arithmetical error
woMBve nj dU
eBw n ,nB nj
B k o S
k{o S ,jBzQ S
T) k{o S
(k{oM An B SwA jBC k{o
SBe ,L]
aspect, feature
assemble
jo KoU ,jo rBT
assembly language
336
assembly language
vBoM BMp
assembly line
rBT i
assert jo nBzBQ ,jo BM ,T{Aj nBA
assertions, management assertions
asset destroyed
k{k AnAj
AnAj U oil
asset side
assessment in auditing
asset stripping
asset schedule
assessment of duties
o nA e U
asset structure
asset surrendered
asset turnover
assessment of tax
AnAj nBTiBw
k{nAmA AnAj
,AnAj xjo
asset-accountability unit
asset valuation
asset-backed fund
BAnAj ATzQ BM ]
assets and liabilities
BkM BAnAj
attainable cost
337
(AAT)
assignable credit
assignee in bankrupcy
assigning
Tv{n nA nj ~U RF
nAmA
oj M o M e nAmA
assignment, draft
ok B
B ok B
B ok B
T{Aj jAj Mn ,k{ TvMA
S MAn
nAkMBve BvU \A
pB\ AnAkMBve \A
]jM U RBo
M ,BA ,jBA
assurance services
jBA RBki
assure
k{ ,jAj BA
assured, insured
k{ M ,nAmM
assurer
k M ,oM
assurance
asttest function
B k M vn ,B KeB q M
Sn M ,nAkj
at sight
at-the-money option
atonement
attached account
attacked account
attainable standard
attainable standard
audit period
338
MBTwj MB jnAkBTwA
audit
jw q MyQ AoM {n
ne xAjBQ
attendance bonus
attendance book
JB ne oTj
attendance money
ne jq
attendance sheet
ne n
attendance time
ne RBA
attendance, supervison, monitoring
woMBve kU BSLY
audit and accounting guidelines
(AAG)
ne ,RnB
attention directing techniques
]U K] B{
attention getting techniques
attest
attest audit
]U K] B{
A ,jnBLTA ,kFU
oj B ,jnBLTA woMBve
Tv woMBve
woMBve kA{
audit brief
kwn o ]U ,woMBve o ]U
woMBve kFU
audit certification
audit committee
woMBve T
audit committee charter
woMBve T (nz) BC
audit completion checklist
attest function
jnBLTA y ,jAj A
BA jo A
attest the signature
attestation
,woMBve BU xnAq nk
jnBLTA RjB{
j{ A
attestation clause
audit considerations
audit cycle
woMBve Swo
woMBve RBe
woMBve ioa
attestation engagement
BTB
attorneys fees
eqAe
attorneys letter woMBve nj kFU
attorney, lawyer, procurator
attributable profit
JBvTA MB jw
attribute
~hz ] ,s
attributes sampling
Bs o
auction market
ZAoe nApBM
auctioneer
nAmZAoe
audit
audit
audit
audit
audit
audit
audit
audit
audit
audit
audit
woMBve eqAe
woMBve koQ
file
findings
woMBve BTB
firm
woMBve vw
functions
woMBve B
instructions woMBve BAnTwj
literature
woMBve RBMjA
objectives
woMBve Bk
of accounts
BMBve woMBve
office woMBve nAjA ,woMBve oTj
opinion
toMBve onBA
period
woMBve nj
audit plan
auditors certificate
339
audit practice
audited
k{ woMBve
audited accounts k{ woMBve BJBve
audited accounts latest
audit procedure
audited amount
woMBve BzwoQ o
audit recommendations
audit
audit
audit
audit
audit
audit
audit
audit
audit
woMBve BjBzQ
woMBve MAn
relationsships
report
woMBve xnAq
risk
woMBve oi BTeA
risk model toMBve oi BTeA k
rotation BwoMBve yioa (U)
sample
woMBve
sampling
woMBve nj o
software
woMBve nAqAo
stamp
woMBve o
woMBve BjnAkBTwA
audit strategy
k{woMBve JBvdUn
kwn jn Sv
auditee
auditee response
Bw A nj woMBve
auditing at the end of the year
Bw oiC woMBve
woMBve oAj
auditing department
auditing guidelines woMBve Bjn
auditing latest
woMBve oiC
auditing practices board (APB)
woMBve Ao]A S
auditing practices committee (APC)
woMBve Ao]A T
auditing principles, principles of
auditing
woMBve A
woMBve xnAq
woMBve BjnAkBTwA RF
jo woMBve
toMBve
auditor
auditors certificate
auditors examination
available capacity
340
authorized data
auditors examination
authorized issues
authorized
authorized
authoritative guidelines
authorized
authorized
authorized
pAT BJBve
SiAjoQ (nBTiA) p\
p\ BM nBTiA
authority option
] jAjoTwA p\ BM nBTiA
authorization
SiAjoQ nTwj o
authorization option for reimbursement
] jAjoTwA nj nBTiA e
auxiliary enterprise
authorize
auxiliary equipment
RAq\U B RC{B
RB
av. = average
B ,RnBvi
auxiliary operations
availability of books
available by...
oUBj jM toTwj nj
///o pA toTwj nj
available capacity
available data
axiom
341
available data
j] RBA
xo AoM jBC
nB SBw
Ao A
j] jpBM
(vU) jBC jApB
xo AoM jBC
avoid, sustain
avoidable cost
avoidance
available-for-sale securities
jAjnAo
average
avoidance of takeover
method
nAmBow jpBM fo B xn
B xn
average bond, indemnity bond
collection
period
average
nB\U RBLB nj
q wT
average cost (expense)
average cost price k{ BU S wT
average day-supply
xo nj wT
average deviation
(nBC) wT AodA
average down
koi S B yB
average purchase rate
koi wT fo
average rate per hour
SBw o wT fo
average rate per unit
average stock
keA o wT fo
j] wT
j] nAk wT
average stock level j] wT cw
average yield
wT jpBM
average, mean
B
average, median
B
averaging
owT
axiom
nB{C , A ,kM A
Bb
baby bonds
o pA B FU ,Tvo B FU
nBTo
T{m RBB
back duty
back freight
B Rj q
back order
kzdU xnBw
back pay
jqTwj SiAjoQ
back rent
jBTA K nB]A
back taxes
jBTAK RBB
back up
t kn
A JC kM jBA
Siw MB K ,Tiw K
bad debt
bad debt expense k{Siw RBLB q
bad debt provision
bail
RBLwBd n
,T{m gnBU M
backdate
,kw U A gnBU oM k hnBU T{
jAjnAo Ao]A AoM jo LwB M
gnBUyQ
backdating date
backer
(Bo) o{
bail bond
backing away
bail credit
bail out rule
bailable
bailee
bailment
bailout payback
bailout payback
343
BpAoU nj ]U MB RBe
BpAoU gnBU
balance sheet date
balance sheet equation
BpAoU jBU
balance sheet format
BpAoU {
balance sheet heading
BpAoU A
balance sheet method
BpAoU xn
balance sheet value
ABpAoU xpnA
Bw oiC BkB
(L Bw) L d pA kB
balance budget jBT ]jM ,pAT ]jM
balance carried forward (C/F)
(kM Bw) kM d M kB
kB
balance due
balance of accounts
BJBve kB
balance of external claims RBLB kB
balance of foreign exchange pnA pA
balance of foreign trade
balance of payment
Zoi ij pA
balance of trade, trade balance
nB] JBve kB
balance on goods and services
balance on hand
RBki B JBve pA
j] ,j] kB
(AvB) LU BpAoU
balancing figure
balloon
balloon payment
vn kB{Q
A v oiC
B\ SiAjoQ
baloon maturity
position)
bank book
bank certificate
bank charge
JBve j kB M
T jk
balancing of portfolio
B S Rn ,BpAoU
pAT MBpnA xn
okB
balancing
BM LU Rn
BM j] kB
BM SB
BM oTj ,BM aoTj
BM A
BM q ,BM jqnB
BM Bq JBve
bankruptcy risk
344
bank reserves
bank correspondent
bank credit account
BM kFU
B o BM
BM nBLTA JBve
BM oBil
BM UBki Bq
banks clearance house BBM BQBBQ BA
banks draft, bank bill
BM RAoM
banks liabilities
BM RAkU
banks transfer
BM Ae
bankable bill
BM nj B MB RAoM
bankbill
tBwA ,BM RAoM
bankers automated clearing system
(BACS)
BM a
nAkBM K e
bankers order BM M nTwj ,BM Ae
bank discount
bankers lien
BM Ae ,BBM M SiAjoQ
nAjBM
BM RAoM ,BM Ae
bank facilities
BM RvU
bank float M ] SiAjoQ M Bp B
JBve C pA S{AjoM BA BM
banker(s)
bankers acceptance
AM JBve vU BM
BM SB
bank guarantee
bank interest
BM oM
bank lending rate
BM jo fo
bank loan (bank advance)
BM A
jo Ae a
BM SiAjoQ
bankers payment
BM k{U jBwA
nAkBM
banking
BM joPw JBve
nAkBM A
BM RB
bank mandate
banking transactions
bankrupt, to go banrupt
bankruptcy of partnership
bankruptcy
bankruptcy trustee
bankruptcy trustee
Tv{n SU
BQ jqTwj
bankruptcy
nAkMBve wBwA B
A jB
basic accounting equation
(Bow + BkM = AnAj) nAkMBve
basic audit process woMBve wBwA kCo
basic budget
(A) BQ ]jM
basic control
wBwA oT
basic cost
BL S ,wBwA q
basic earning (income)
BQ kCnj
Tv{n e
batch processing
345
BBM TvzpBM k
BBM BjA
banks mergers
bar chart
(A) nAj
bar diagram, bar chart, column diagram
barbell portfolios
(A) Tw nAj
o AnA \
S BM koi nBTiA
pBa oU
bargains market
oUBU jAjnAo B k
barter system
w o (BQ) A jw
A Bq
basic expenditure
basic labor rate
jq BQ fo
basic of accounting
nAkMBve BL
basic of apportionment
vU BL
basic of customs duty o e miF
basic pension
SMBY oTv
basic period
BQ . BL nj
basic planning
(wBwA) BQ qnBoM
basic standard cost jnAkBTwA k{BU BM
basic wage rate
BQ jqTwj fo
basic yield, nominal return
wBwA jpBM
basing poin
S U BL
basing rate
BQ fo ,A fo
basing-point rate
EkL fo
basis of accounting, accounting
procedure
nAkMBve xn
vU tBwA
basis of allotment
}~hU tBwA
basis of apportionment
}~hU BL
basis of appropriation ] }~hU tBwA
basis of allocation
basis of contribution
M e SiAjoQ BL
base year
MBpnA nj BQ j] xn
BL Bw ,BQ Bw
nAkMBve wBwA B
q }~hU tBwA
knj ,k
batch processing
ATwj xpAjoQ
benefit-cost analysis
346
beginning inventory
nj AkTMA (nj B ) j]
B A
beginning of month (B.O.M)
beginning of year (B.O.Y)
Bw pBC
behavioral accounting
nBTn nAkMBve
bean counters
BM o AnA
BM BA
bearer certificate
Be ] nj a
B kM M
bearer policy
bearer sale, forward sale
(Bw) w xo
bearer security (bearer bond)
bearer seller
BM o AnA
(Bw) w k{o
(Be ]nj) BM w
bearer share certificate BM w BA
bearer sharer (stock)
BM Bw
bearer-policy
B kM BM
bearish market
A M n nApBM
beating the market
beneficial interest
(A) A B
beneficial ownership
B M SLv SB
l
beneficial, beneficiary
beneficiary bank
l BM
beneficiarys bank
nAqnB BM
benefit
kBwn ,kB ,S
benefit accumulated postretirement
obligation
benefit
B Bw (pBC) A
begining of the year to date
gnBU A BU Bw A pA
nj A kB
beginning balance
beginning cash balance nj A k kB
benefit
benefit
benefit
benefit-cost analysis
benefits plan
benefits-provided ranking
jw oTM jBU
jw oTM
best profit point
beta coefficient
() BTM Ko
beta factor
BTM nT B
beta risk
BTM oi BTeA
beta stationary
BTM Ko jM SMBY
bias
ow ,K~U ,ow ,BU
bid and ask
SwAinj S .jBzQ S
bid bond guarantee (B.C)
347
big board
n (Bw) tnM
big boys, the
nqM B RBvw Aok
big eight
Sz AoM SwA eA
/Sn nB M B] nqM woMBve vw
w Mo
big rubber ball
bilateral account
LB]j JBve
bilateral contract
LB] j jAjnAo
bilateral netting
bid price
letter of exchange
bill of goods
Shipment bill
bill of material
big bath
bid rigging
B e kw ,BnBM
bill of sale
board of trustees
348
bill of sale
BBL ,xo kw
(nAkj) S A
bill of sight
blank endorsement
o l kM vo
o{ k kM vo ,Be B
blank transfer
blanket appropriation
(JBvdUn B) nT B nk q
billing machine JBvdUn nk {B
bills
(nAkBM nj) qU MB jBwA
bills book
RAoM oTj
bills documents
UAoM jBwA
block money
RBj M Bw koi
TBnj jBwA
B{o RnB
(nBLA nj) B j] RnB
k{kU y{Q
binding cover
binomial distribution
nBC pU
birth allowance
kU q
bitateral
oj ,LB]j
black economy
Bw jB~TA
black leg
{JB~TA
black list
Bw Sv
black money
Bw Q
black market
Bw nApBM
blank bill
kw RAoM ,Be RAoM
blank cheque (check)
kw a
blank endorsed o{ k kM vo
bin card (store card)
() A{i Rn M JBhTA
blocked account, closed account
blocked currency
blocked funds
jkv JBve
,jkv [An Q
kLU MB o Q
k{jkv ]
blotter
board of directors
board
board
board
board
vn S ,ok S
vn RF
of governors
of inspectors
BwnpBM RF
of supervisors
nB S
of trustees
BA RF
book
349
bond-refunding decision
C wnpBM Bw M jn
boiler room
bond rating
bond
bonus pool
bonus premium
bonus dividend
bonus plan
bonus-penalty contract
bond-outstanding method
o AnA
qB] jw ,w jw
(zU) xAjBQ bo
xAjBQ
xAjBQ
qB] Bw nk
qB] Bw
book
booking
oTj xpnA
oTj BJBve
oTj j ,oTj kM
book accounts
book debt
bought-out
350
book entry
book errors
book income
book inventory
oj nAjoTj
bookkeeping, single entry
o nAjoTj
books accounts and vouchers
nAjoTj
oTj Bp
oTj jw
book loss
book monetary income
book of account, account book
JBve oTj
book of final entry
AoTwA ]
AnB]A onB
borrowed labor
borrower
koA ,koo
borrowers note
nBkM L
borrowing
AoTwA
borrowing by banks
BBM wU A miA
borrowing costs
B FU ZnBh
borrowing from banks
BBM pA A miA
borrowing power AoTwA (nBTiA) Rnk
borrowing-up system
BY SLY oTj
oTj jw
book surplus
bottom-up forecasting
BM M BQ pA BL oM MyQ
koi Bpn oTj
bought dealM ,Bw B o AnA xo
BBM M B\ Rn
bought-out
(vw) oM pA nAkoi
bought day book
bounce
bounce
jM dM Bd M a SzoM
oj S o B
TzoM a
bound, limit, restrict
nAmBow BTo \ po ke
o o
bounded
bourse, exchange capital market
tnM
boycott
briber
351
branch account
L{ JBve
K{ nAkMBve
branch accounting
branch bank accounts
L{ BM BJBve
L{ oUBj
branch books
branch current account L{ nB] JBve
branch of contract
jAjnAo
branch stock
L{ B j]
branches account
K{ JBve
branches books
K{ oUBj
brand
ow M ow () yB nAj
ovMow Ao{
jo Bp ,ovMow Bp
Bw S yB
break in share price
break of clause
jB
break point even, break-even point
break up value
break-down
break-down analysis
break-even analysis
ovMow dU q\U
break-even point analysis
ovMow dU q\U
break-even volume
(vw ) dA BM ,~U BM
break-up value
breakeven analysis
brand switching
owMow dU q\U
owMow nAj
owMow
breaking-down time
nApBM
jAj {n ,{n
bribe (to), kickback
bribe taker
(nAi{n) ni{n
bribed, bribable
({o) o{n
briber
({An) kj{n
k{ kMTvM d
bribery
budgetary fund
352
bribery
BzUnA ,nAi{n
bribery and corruption
jBv {n
bridging loan
RkBU A
budget deficit
budget
BBToM nAkMBve \A
AnAqnB A
brokers advice
brokers contract (Ae) j jAjnAo
brokers loan
nAqnB A
brokers sold note
j xo A
budget
budget
(JBve ] B kB jn nj) BQ M
brought down balance, balance carried
down
BQ M kB
brought forward (b/f)
kM d M
bubble
,A ,MBLe (JlB n) JBLe
(Bw JBLe) kLo
pBMTw
bucket shop
budget
]jM
budget amendment
]jM bA
budget analyst
]jM kdU q\U
budget assumption
]jM RBo
budget bureau
]jM oTj
budget call
]jM BzhM
budget carry(ied) over
kM Bw M ]jM
budget classification
]jM kML
budget committee
]jM T
budget components
budget
budget
budget
budget
budget
budget
]jM ov
document
]jM kw
estimates
]jM BjnCoM
execution
]jM Ao]A
expenditure head
]jM ~ow
expenditures
]jM ZnBh
forecast
]jM MyQ
format
]jM {
guideline
]jM wnoM BAn
limitation
]jM Sjkd
budget-to-actual comparisons
A]jM oT A
A]jM k
budgetary slack
budgetary slack
bulk transport
353
]jM ov
budgetd income (]jM L) A]jM kCnj
budgetd unit price
keA o ]jM S
budgeted
k{ ]jM
budgeted amount
k{ ]jM L
budgeted balance sheet A]jM BpAoU
budgeted capacity
A]jM yB\
budgeted cash balance A]jM k kB
budgeted cash receipts
A]jM k BSBnj
kM]jM jo{
budgeting procedures
BTiBw AoQ
k{ ]jM Bp jw JBvdUn
budgeted margin (gross) profit
A]jM sB jw
budgeted net income
budgeted performance
A]jM (Ao]A) RB
B w M AnAj TiBw B kU
bulding maintenance cost (expense)
budgeted production
BTiBw nAk q
ow yAqA
,k Rn M
bulge
A]jM jo JBve
budgeted unit selling price
bulk
B ,kz kMTvM B
bulk materials
bull
354
bull
bullish stocks
n M n Bw
nB\U keA
keA e S~h{
nB\U S~h{ ,nB\U
U A
business entity concept
e S~h{ pA e S~h{
BnpBM RBiA
business ethics
business failure
nB\U Sv{
business entity
business goods
kU B
nB\U nB SBw
business hour
nB\U k{ Tvw
business interruption insurance, work
termination insurance
business law
nB\U kB
business agent B ,nAqnB nB\U kB
business combination
o~UnB\U
nB U M
RnB\U B ,BnpBM e
business loan
nB\U A
business name, trade name
nB\U keA B
business plan
355
by-product sale
Cc
cabbage
jpj j
Bo nAjBM AnA
AoU xnBw
rBUMB
dU B M k
cabinet security
cable order
cabotage
cach on delivery
cadbury report
jo SiAjoQ M Rj
k{kU Bow
call capital
call deposit account nAkj joPw JBve
call deposit interest
nAkj joPw oM
call feature
koipBM s
call for payment
,SiAjoQ M Rj
SiAjoQ LB
call for tender (to)
redemption premium
koipBM xpnA
Bow Bw k{ LB L
call-back pay
K] ,nBeA
koipBM SMB vn
callable
callable
,koipBM MB
(LBAk) jo LB
capital commitment
357
canon of ethics
RBiA
BTeA BjAkn
q w
So Sjkd
So cw
cantingencies
cap
capacity constraint
callable bonds
capacity level
callable deposit
(nAkj) LBAk joPw
callable loan, calling loan LBAk A
capacity ratio
T{BLAjw BM pBT Bw
callable preferred stocks
So AodA
capacity-level production
wA So cw nj kU
Bow
capital account
Bow JBve
capital
calling bond
accountants (CICA)
AjBB wn AnAkMBve \A
cancel a check
jo BM An a
cancelability
jM gv MB
canceled check
capital budget
cancellation, retirement
cancelled
a { ,k{SiAjoQ a
k{ BM Bw
cancelled shares
canon
o{ B
capital bonus
Bw Rn M jw ,w jw
ABow ]jM
ABow ]jM ZnBh
ABow ]jM MB
capital cover
358
capital cover
capital creation
capital credit
capital deficit
capital duty
capital earnings
capital employed
ABow q ]jM
capital expenditure depreciation
ABow q
TwA
Bow nAo
capital flight, beneficiary
capital formation
Bow zU
capital formation gain (or loss)
capital fund
Bow zU Bp B jw
ABow MB
capital locked up
k{uLe Bow
Bow S{Ak A
Bow nApBM
capital market
Bw o
capital paid in kind
k k{ SiAjoQ Bow
Bow e A
capital preservation
capital projects fund ,BroQ Tv JBve
Ao nAmBow BroQ JBve
capital reconciliation statement
Bow nB~ MB Rn
capital recovery allowance
Bow yAqA
capital instruments
Bow SBpBM
(Bw) Bow koipBM
cargo / consignment
359
ABow TikA ]
Bow vn
capital risk
capital share (stock)
ABow w
capital statement
Bow JBvdUn
capitalization rate
Bw SLY oTj
capital stock subscribed
AoTwA ZnBh j n
capitalization of interest
k{ vomQ Bw
capital stock surplus
capital sum
expenditure (cost)
Bow L
Bow o
(A)Bow jApB
capital supply
capital surplus
capital transactions
captive market
Bow jpBM
card ledger
cargo declaration
360
cargo declaration
(nBM) d BnBA
carrying market
S RBU
k{ Tio B e q
money cash
cash base
kM Bw M kCnj
k~T ,Be , e vw
ke , e
AnAj M BTA oM q
L Bnj M BTA
T{m w M z nj
Aj koQ
Aj oMnB
carry-over budget
kM Bw M ]jM
k{SLY xpnA
k Q j]
k BQ
nAkMBve k xn
k BAq
cash bonus
k xAjBQ
cash book
k oTj ,k oTj
cash box
Q k
cash break-even point k ow M ow
cash buying price
k koi S
cash capital
k Bow
cash change fund
joi Q JBve
cash cheque
k a
cash collections
k B
cash commitments
k RAkU
cash commodity
k B
cash contribution
k w
cash conversion
k ] ovU
cash credit
k nBLTA
cash credits account k RAnBLTA JBve
cash cycle
k ] ioa
cash benefits
k ov oil
cash deficit, cash shortage k ] ov
cash disbursement
k SiAjoQ
k SiAjoQ nTwj
361
cash forecast
payment earned
ratio
k hU pA jBTwA nj
vU k jw
cash in flows
cash in hand, cash
k xjo SLv
jn k RBBo]
k j]
k{ A k Bw jw
cash dividend paid
k{ SiAjoQ k Bw jw
k xo
cash down sale, cash sale
cash draw down
/// pA k{ ZnBi Q
cash due
kM k ]
cash due from
pA nBL k ]
cash due to
M nBkM k ]
cash earning(s)
k kA
cash equivalent k S jB ,kL{
cash equivalent value
k jB
cash float
joi Q
cash float amount
AjoAhU L
cash flow
k ] xjo ,k Bo]
cash flow adequacy ratio k SB SLv
cash flow from investing activities
Bo] nj Q
k nj k j]
cash in safe
cash in transit
,An M ]
An nj (a tBwA ,w) k ]
k kCnj
cash income
cash inflow, inflow of cash
k ] jn Bo]
k A
cash items
cash journal
UB BSB ] xjo
cash flow method
k ] xjo xn
cash flow per share
w o k Bo]
cash flow period
] xjo nj
k RB]BTeA
k nAjA
cash office
cash on delivery
B dU jo\ M k SiAjoQ
cash on delivery (COD)
k ] xjo S Rn
cash flow return on asset
cash flow statement
AnAj k jpBM
k Bo] Rn
dU B k
cash on delivery of goods
k ] MB nj TvM dU
cash on hand
cash on hand
cash on the way
cash order
toTwj nj k Q
An nj k Q
k xnBw
cash payment
cash statement
BM j] k ] Rn
k xpnA
cash withdrawal
k S{AjoM
cash yeild
k jpBM
cash value
cash-up approach
centra-balances
362
k BA ov
BM S{AjoM BA
k SiAjoQ
k o]
k S
M MB k ] ]) k SLv
(nB] BkM
k BSBnj
cash receipts
cash receipts & disbursement method
k BSiAjoQ BSBnj xn
cash received from work certified
AoM pB jn k ] kjBz k]
SwA nAmBow B nB] RB
cash requirements provision
oRoB xn ,Tvo xn
k{ k
cashable asset
k MB AnAj
cashed cheque
k{ k a
cashier
nAkdU ,nAkk
cashable
ji k a ,k{U a ,BM a
BM
BUA jw
casual profit
casualty
BUA RnBvi B Bp
casualty insurance
VjAe M
casualty loss
B Bp
catch phrase or catchline
S MAn
caution money, bond, guarantee
nAo U ,BA] Q
caveat emptor
nAkoi M nAkz
caveat venditor
k{o M nAkz
cegotiating bank
k B BM
census
nB{ow
cent, percentage point percentage
k RB]BTeA MyQ
cash reserve
k TikA
cash resources, funds
k MB
cash risk
(k vn) k ] oi
k ] jL
cash shortage
cash squeeze
k nBz
k~
centeral office, principal office, head
office
nAjA A qo
centeralization tendency
centra-balances
qo M BU
MBT BkB
o nAjA
qo BM
central bank
qo M TvzpBM k
qo nBLA
centralization
AoqoU
centralization of affairs
nA qoU
centralization of data
RBA qoU
central warehouse
certification, certificate
363
centralization of records
k{ M BAnAj A
jBwA d A
certificate of manufacture SiBw A
certificate of measurement
nAk A
certificate of origin EkL A ,e kw
certificate of loss
nB B\A S A
certificate of partnership SnBz A
certificate of practical completion
S dU (u\Rn) A
certificate of protest, protest
(RAoM keA) A
certificate of provisional
centralized planning
nB S (dU) A
qoT qnBoM
qoT nAmS z i
qoT nAjnBLA
centralized storage
certificate clearance
certificate of accounts
certificate
B S A ,S A
kkU B k{o wnpBM
S
certificate of quantity
A
certificate of receipt
A ,kwn A
SLY A
certificate of registry
certificate of value
xpnA A
certificate of analysis
qBC A ,wnoM A
o AnA A
certificate of bonds
certificate of compliance
LU A
weight certificate
certificate of deposit
BM joPw kw ,joPw A
certificate of deposit (CD), deposit
certificate
joPw BA
certificate of incorporation
So{ uwFU A
certificate of indebtedness
nBkM BA ,o n
BM
certificate of insurance
p A
k{ B\A nB A
(SiBw) U eAo nj nB A
certificate to commence business
kFU
nBkM kFU
certification of debt
certification of incorporation
BSo{
certification, certificate
(A ) k~U
certified
change period
364
certified
k{ kFU ,k{ A
certify accounts
certified accountant
k{A B Rn
RBTd Sd A
k{nA B
certifying officer
cessation
nB\U RB U
cessation of learning
ojB U
cessation of work
nB U
cestui que trust
k BA v
chain discount (nAjAj) Ao\p hU
chairman
un
chairman of the board of directors
ok S un
chairmans report (chairmans
statement)
ok S un xnAq
chamber of commerce
BnpBM BUA
chamber of industry
B BUA
change Q jo joi ,jAj oU ,jo oU
change alter
jo bA ,jAj oU
(CMA)
wn nAkMBve
certified statement
pB\ knB
jo kBU ,jo k~U ,jo A
change in equity
SB e nj oU
joi Q RB]BTeA Rn
qzQ tBwA Rn (nAkk)
jo joi An Q
change money
change of occupation
{ oU
change list
change order
change period
change-over time
365
change-over time
accountant (CACA)
accountants (CIMA)
character set
o pA K BTwA
charge forward
B e Bq A oM L AnTwj
/k{ kAi SiAjoQ nB Ae w M
kC nj q SiAjoQ
(BTvA) B nA nAkMBve wn \A
chartered institute of taxation
charge-and-dischage statement
chattel real
charging
cheap money
cheap, inexpensive
LB jn (nA B) RBB
nBkM A ,Bq ,ZnBh
charges prepaid
chartist
j{ SBnj Gk q
k{ SiAjoQyQ q
S{Am nBkM JBve M
onBM wA ,onBM Bo
charity commissioners
oi BpBw BA S
chart of accounts
BMBve Swo
charter
BU jo Ao ,Tz nB]A jAjnAo
,AoQ ,jo Ao SvMnj ,BQA B Tz
nB]A ,BpBTA ,Bo
SvMnj nB]A jAjnAo
charter party
chartered accountant
cheapness
AnAj
BTA e
oM Q
ApnA ,BM
ApnA
cheat
(jni ) L
check (cheque)
BM a ,a
check book
a Twj
check digit
oT ,oT n
check drawn
njB a
check figure
k{ jnAm o AA
check forgery
a ]
check list
oT Swo ,wnA Bw
check received
TBnj a
check register
SLY AoM Bpn oTj
a nk oTj ,j{ njB Ba
a xwU
check stub
check to bearer
Be ] nj a
check up
jo kwn Swnj
check without provision
dM a
366
chronological entry
wnoM ,kwn
JBve qn M kwn
checking of goods B wnpBM ,B wnoM
circularization of debtors
B j] kwn
MB oT
checks and balance
cheque
BM a
order cheque
kSBnj jo Ae M
blank cheque
kw a
rubber cheque
a qnA
nBBTvM ] nj njB a
cheque in collection Bo] nj a
cheque register book, cheque recording
oTj
cheque-in facility
/j{ T{ BTwj w M a
chief accountant
xjo nj kM AnA
xjo ,Bo]
circulation
B k{nA ok ,B ok
k{nA tnpBM
q xjo Bo]
(Ao B) o
circumstantional evidence
kA{
circumvent
jo oYAM ,To kjB
circumvention
jp nj
circumstantial
jA xB jk ,jA e
child labor legislations
pBT o e ,BM e
nz oz BnB
k B
k So{
nz TvzpBM k
civil servant
367
BMBve kML
classification of goods
civil works
kML ,kM]nj
k{ kML BpAoU
nz e RBki
o Bw
civil year, common year
claim for damages
jo RnBvi BjA
claim for recovery
RnBvi AoL] BjA
claim guarantee form
BTB SiAjoQ LB
RnBvi BjA
claim of compensation
claim of insurance
M RnBvi BjA
claim under a guarantee
BTB SdU LB
,SwAijAj ,K
claim, law suit
RnBvi AoL] B SiAjoQ AoM BBU ,BjA
k
claimant
claims handling
RBB{ M kwn
claims payable
TiAjoQ RBLB
clarify, clearness ,jo {n ,jo B
B ,SB{ ,{n
classes of factory overhead
Bw BLeB RBL
Bw RBL
classes of shares
classification by activity
KveoM kML
classification error
A kML pA {B BLT{A
classified records
ozo xnAq
}M BnBM
o{ kM L
o pA B }ioU
368
jo JBve vU
clearance
clearings
vU qnA (jBwA) Bw
clearnace from obligation
l SAoM
clerical accuracy
RBLwBd Sd
clerical error
oTj BLT{A ,BLT{A SLY
clerical jobs
oTj Bz
clerk, employee
knB
client account
BoTz BM JBve
client business risk nBLeB nB\U vn
client representation, representation
letter
statement
client, clientele
(~U) vU JBvdUn
wnpBM kM }ioU
oTj
(BM BTA ) oUBU
clearical
clearing
pAkAuQ BM
clearing account, compensation account
clearing advance
oT jke M jM jq
clearing agreement
qo i M jM jq
nBLeB kFU
closed account
kB kM ,k{TvM JBve
closed corporation, closely-held
corporation
closed out
closed trade
closed-end bond
TvM So{
nBL]A xo
(jApCo) jkv RnB\U
jkd BA] kw
closed-end company
BnB d pBwjBC
Tz Zoi A
oUBU SiAjoQ
~U oM
BQBBQ jBdUA
closely held
closely held
qoT SB
code number
|Bi Bw So{
S BMBve TvM SLY
BTTiA kU SLY
BTTiA RkU
nj BBQ kB
closing adjustments
closing balance
qn nB{
JBve qn
code of account
collect
369
code of ethics
closing entries
coefficient
period
coefficient of determination
nj oiC j]
BMBve BTTiA
TvL Ko
coincident indicators
to (pack), termination
collateral forgery
BTTiA ,TvM
co-insurance
nAkMBve o B
code k ,qao \ ,B nB{ ,qn,S
code book
qn oTj
(RA)oU Ko
Bq B~iB{
v Q
a ]
k{ U jBwA
collateral property kM (o) Y B
collateral security
combining contracts
370
o e
jo ] Q
pAkAuQ jo nC]
MB
SMB
k{ kM
collect money
collect savings
collectable
collectibility
collectible debt
collectively
o ,] Twj n M
collectivism
AoT{A jB~TA Tvw
collector K nF , v
collectorship
nAk~dU
collectorship office
nAj~dU nAjA
collision coverage
RnBvi AoL] {
collocation arrangement
collusion
collusive pricing
kM SBnj KUoU
BLU
k{BLU nAmS
collection float
k{ nAmBow L M T oM Siw
xn
collection method
a
RBA nC]
B SBnj
collection of data
collection of goods
nBMow Bq nC]
collection of premium
collection order
collection period
collection policy
Bw xpnA BA
nTwj
RBLB nj
RBLB SwBw
collection ratio
RBLB nj wT
collective
] ,B]
collective agreement
] AU
collective bargaining ]Twj jp Ba
collective liability
] kM
collective ownership
AoT{A SB
collective reserve ( AoT{A) Ko TikA
collective responsibility
]Twj Sv
collective responsibility of managers
(directors)
Aok ]Twj Sv
Bo{ ]Twj Sv
BLT{A ke U AoM o
combined balance sheet
LoU BpAoU
combined financial statement
combined leverage
LoU B Rn
LoU oA
Bp jw LoU JBvdUn
combined transport (CT)
w ka BM e)LoU e
(
combining contracts
comfort letter
commodity capital
371
comfort letter
agent
BnpBM kB
UnB\U B
commercial sample
accounts
transaction
BMBve ovU
BnpBM ,UnB\U
commercial
nB\U BM
commercial benefit tax (CBT)
commercial bill (draft), trade bill
nB\U RAoM
nB\U {n
BnpBM RnB
BBjAj
commercial card
commercial court
nB\U S
commission
BnpBM jw
commercial bribery
nB\U RjBL
UnB\U xpnA
commercial value
commitment fee
commercial invoice
BkM RAkU
commitments for capital expenditure
ABow ZnBh kU
commitments, obligations, liabilities,
BnpBM B ,RnB\U B
commercial letter of credit
(BnpBM A) nB\U A
commercial paper
(RA)kU
committed cost (expense) k{ kU q
committed facility
nBLTA kU
committee
(T ) v
committee on accounting procedures
(CAP)
commercial policy
encumbrances
nAkMBve Bn T
B tnM
commodity
u] ,B ,TA ,nB\TAB
commodity bond (note) jBwA ,o AnA
commodity capital
B Bow
commodities exchange
commodity code
company seal
372
B k
commodity cost
o~ B q
commodity rate
,B fo
nB\U BUAoM BM oM fo
registration office)
oTz , ,jB w
oTz
common / joint
common average
jBw k
commodity code
common carrier
e k~T , e vw
oTz Bq
common costs
common customs tariff
B
AoT{A
BSo{ B
companies acts
jn BTo{
BTo{ KoU
companies combination
company
So{
incorporated company
Bw So{
unlimited company
common market
oTz nApBM
common pension fund of banks
nAmBow
oTz k
common stock subscribed
k{ vomQ jB Bw
jkd Sv BM B So{
|Bi Bw So{
private company
statutory company
B BUn Sv a
So{ toMBve
company auditor
company doctor
So{ nA }~hT
company formation
So{ uwFU
company in process of liquidation
dA Be nj So{
company in the process of formation
jB Bw xpnA U
common-size balance sheet
BTo{ B
company limited by guarantee
Bw M jkd Sv BM So{
company profit tax
company seal
So{ jw oM RBB
So{ o
compensation plan
373
comparison budget
So{ nB A eo
comparison schedule
S BwT BM vB
So{ jjw
So{ oBil
So{ UBB fo
companys reserves
companys tax rate
comparability
B o RBA BM vB
comparisons to operating data
comparability of companies
BQ U xn
U
compeletion
comparative advantage
compensate, reward
kML AnC i
jo oUBU ,jo AoL] ,jAj xAjBQ
compensated absences
AvB dU q\U
comparative balance sheet
compensating balance
AvB BpAoU
AvB RBA
comparative data
comparative figure
AvB B BRn
comparative income statement,
consolidated income statement
U joPw ,A j ,AoL] kB
k AoL] BoT
compensating error An ok UBBLT{A
MBT RBBLT{A ,k Xi
compensating product AoL] R~d
compensating controls
compensation
U Bp jw Rn
comparative negligence
BQBBQ BSA
compensation deposit balance
list
compensation expense
~B
jo vB
tB ,vB
zU hU q
compensation of employees BnB xAjBQ
compensation pay
Ski AoL] Ro]A
compensation plan
(xAjBQ) AoL] bo
compensation strategy
competitive price
374
compensation strategy
e sUAoTwA
RBki AoL] sUAoTwA ,BAq
AoL] B
compensation transaction
competent
Aoe Se
jM BA MB
BA MB
competency
compensatory
B nA nj pB\ B
competent evidential matter
compensatory / amount
AoL] L ,SAo Aq
compensatory balance
k AoL] kB Ake
compensatory balance arrangements
L MB cd RBA
(pB\) nAjSe
competiive market
TMBn nApBM
competing proposal
TMBn jBzQ
competing theories
Kn nU
competent, authorized
competition clause
B kAoL] SwBw
AoL] ~io
compensatory leave
compensatory plan
,RBki AoL] bo
zU hU BM (Bw koi) bo
Aoj jn pA SB o{
competition oriented pricing
qCSMBn nAmS
TMBn ,qCSMBn
competitive
kU AvB S Rn
competitive environments
Bp jw AvB JBvdUn
comperative statement LU JBvdUn
competence clause
Se o{
TMBn oTvM d
competitive goods
(omQSMBn) TMBn B
competitive home market
competence of evidence
kA{ jM L MB
competence, jurisdiction
competitive bidding
competitive market
competitive offer
competitive price
competitive rate
competitive rate
TMBn fo
Kn
competitor
arrangement
375
B BUn U U
B
complementary goods
complementary products
BB
complementary services
RBki
complete
jo B ,} kM ,B
complete control
B oT
complete cycle costs
roQ U ioa Bq
complete market, perfect market
complete transaction
completed contract method
complex transactions
BSB k`Q
compliance
RAno SBn
compliance audit
SBn woMBve
compliance cost
q ,B
nAkU q
B koi
SBn AodA
compliance deviation
compliance error
SBn M Mo BLT{A
compliance evidence
TBn kA{
compliance procedure
MBU xn
compliance test
(pA) SBn pC
compliance testing
k`Q RB
BM jM B ,BM jM L
component of business, segment of the
k{ U nB RB{nBw
completed sales basis
business
component parts
xo U oM TL xn
completed-performance method
jo U xn
~ RB ,zT Aq]A
M q] knj
component percentage
B BAk] RB
completeness jL ,SBU ,jM B
composite depreciation
LoU MBq
MBzo BAnAj o
TwA
composite life depreciation
B BRn U
Ko
TwA
composite life method of depreciation
completion of review
(LoU o) xn
(wnoM) U eo
completion risk
TwA Ko fo
roQ kz U vn
computer fraud
376
comprehensive income
B] jw ,B] kCnj
comprehensive income statement
B] Bp jw Rn
B] BM
comprehensive insurance
comprehensive recognition
nj nAmBow pA Be Ko oM
compound amount of A rials
B] BwB{
comprehensive reconciliation
Bw nAmBow pA Be Ko oM
compound annual interest rate
B] oRoB
comprehensive social security system
BBw Ko oM fo
B] BT]A FU B
compound arbitrage
compromise settlement
comptroller general
comptroller, auditor
compound discount
Ko SLY
compound financial instrument
qCSBv ~ e
keA un
RBLwBd Aj un ,nAkMBve
B k{nA B ,toMBve ,JBvdl ,oB
compulsory (assurance-insurance)
nBL]A M
nAoA woMBve
compulsory deduction
nBL]A xpC
compulsory audit
Ko oM k]
compound rate, composite rate
Ko fo
compounded interest rate return
Ko jpBM fo
winding-up)
compounding
compute
woMBve B] o
,k{LwBd AodA Ko BM ke
RBLwBd oMnB
jo LwBd
BAn M eAo
computer assisted audit techniques
(CAAT)
BAn M woMBve
computer audit
BAn woMBve
computer fraud
ABAn KU
computer-assisted audit
377
computer-assisted audit
BAn M woMBve
conditional sale
(CATS)
concentrating banking
conditional settlement
qoT nAkBM
oz oBil
oz xo
Q RjBL
conceptual framework, theoretical
framework
conditional value
conditions, terms
wAnk
AnC tBA pe BwC ,AnAkMBve
confidence
o BL , nBTiBw ,o JanBa
T B o
concert party
concessionaire
pBTA KeB
concessionary agreement
confidence interval
nAmA BpBTA
~U ,dB~ ,T{C
conciliation
joz B BRn
k{ i xnAq
conditional acceptance
oz L
conditional bill
oz RAoM
conditional distribution
o{ pU
BA Ko
BA }iB{
confidence index
Bod RBA
Bod wnpBM
confidential nature
Bod SB
confidential papers
Bod jBwA AnA
confidential records Bod
nAk jBwA
confidentiality
nAjpAn
endorsement
confidentiality principle
condensed report
oz vo
confidential inspection
confirmation
consignment outward
378
confirmation
confirmation of accounts
AnAj j] kBU
confirmation of existence of debt
kM j] kBU
confirmation of value of asset
conglomerate
(kFU) k~U
k{ kBU AnAj
k{kFU nBLTA
confirmed asset
confirmed credit
consequential loss
,pwyUC pA {B Tvo Bp
AnB Bd SwBw
conservation policy
conservatism BTeA A ,nB Bd A
conservatism concept
k{ (k~U) kBU kM
kkBU BM
,kT BpBw
kkFU vw
(jo L) jo U
L B
(njB~ - U) L
AA njB~ vn
B jBU
conflicting objectives
]U MB nBLTA
ApAMB ,Y , ,kU
consideration
consign
,jo BwnA ,jBTwo
jBTwo SBA nM
consignee
,oSBA ,nB Ae
BwnA B ko ,Awo
,BA B ,d
consignment
consignment account
BA B JBve
consignment accounting
confusion of records
consignment
jBwA
nAk oM nj
() U BjA
congeneric merger
consignment
conform, accord
consignment
consignment
congestion surcharge
consignment
BA B nAkMBve
BA BB
goods
in
TBnj BA B
inward(s) TBnj BA B
note
,BA B Ao kw
BwnA B BnBM
outward BwnA BA B
BA B Bp jw JBvdUn
consols
379
consolidated debt
consignment sale
U B BRn
U kM
consolidated goodwill
BA BB BwnA
BA Bw
U BSo{ o
d
consignor / shipper B B ,nAmSBA
ke ,kTwo BA
(BjA B) kBjA
d ko JBve
consistency ,TiA SBn ,(n) RBLY
(n RBLY)Bxn onBM AkU
consingnees account
consistency
concept
(principle),
account
U q kCnj Rn
consolidated profit U BSo{ jw
U Bp jw Rn
consolidated quotations system
consistency
U T{BLA jw
consistent, identical
Bv ,B ,SiA ,MBz
oAAjB o AnA
console
consolidate
jo U
consolidated
k{ U
consolidated accounts
U BJBve
acquisition
consolidation procedures
consolidated bond
U ]jM S Rn
consolidated cash-flow statement
U k ] Bo] Rn
consolidated companies
U (B{n) Bn
consolidation surplus
consortium
consulting fee
380
consortium
Sjkd
nBTiBw nBLTA
consortium bank
construct validity
conspicuous defect
construction billings
jz } ,nB{C K
SMBY Bow
constant capital
njB BS Rn
BTiBw ]jM
construction budget
(Aj) SMBY q
constant dollar plan
k{ TiBw BTiBw k{ BU q
construction contract
method
BTiBw nBBQ
SiBw Bo] nj BM q
balancing
period
SMBY fo BM Aj k{n k
constant physical inventory
Aj q oj]
constant purchasing power
constraining principles
constraint
kjkd A
Sjkd ,knAjpBM B
constraint maximization
constraint theory
SiBw pA jAjnAo
nj BQ
U Bo] nj BTiBw ,SiBw Bo]
nAkBw M SiAjoQ
constructive dividend
constructive fraud jBM KU ,KU jB
constructions-in-progress (CIP)
pBT Bw ~U BMA .koipBM
jnA RnBvi hU
consular invoice = customs invoice
consulting fee
consulting services
381
consulting services
nBz RBki
contingency cost
BTeA q
BTeA kCnj
consumable life
contingency table
contingency
BTeA Bp
(BTeA)BTeA TikA ]
BTeA k] ,MBU k]
o~ nBLTA
consumer debenture
o~ BB
o~ A
consumer loan
contingent
BTeA ]
oz nB]A
contingent (rental-lease)
o~ BU So{
o~ RBq jA
contingent
contingent
contingent
oTB BM e BnBM
containers account B e o JBve
contango tnM nj) Bw koi jooj q
(nAjBM AnA
contemplated total volume
nBTA jn kU \e
contemporary responsibility accounting
oz jAjnAo
BTeA q
() BTeA eqAe
fee
interest
BTeA oM
liability(s)
,BTeA kM
ATd j ,oz kM
BTeA Bp
loss
contingent outlay
BTeA k q
contingent profit, contingent gain, gain
contingency
Sv y\w nAkMBve
content and organization, format and
content
content validity
ATd {
ATd nBLTA
BTeA jw
contingent rentals
contingency
contingent transaction
contract clause
382
contingent transaction
BTeA kM BM AnAj
contingently issuable common shares
oTv RB MBq
continuous random variable
continned bond
continuing account
continuous-operation costing
continous audit
oTv oj]
continuous transaction
oTv nAmBow
continuing management
oTv Sok
operations
oTv RB
SB AkU o
continuity of existence
BM AkU
continuous (moving) budget
oTv B Ak AjonBLA
jkdB o ,Aj o
continuous life
continuous market
oTv nApBM
BTA BMBve o
contra purchase account
contract clause
contract completed
contract completed
contribution department
383
k{ BU (B) BQ
contract, agreement
contractee
specifications
jAjnAo Ao{
,jAjnAo q
BQ k{BU BM
contract cost
c
contract cost account
jAjnAo o
nB B ,nBBQ
nB B JBve
nBBQ RBLB
contractor
contractors account
contractors claims
contractors deposit
B kw ,B A ,BAU
jAjnAo kU
contract obligation
transactions
BQ SMBM TiAjoQ L
contract payable-retained percentage
nB B\A ve U
contract period
unit contribution
~d keA jw {Be
jw {Be
total contribution
contribution approach
BQ nj ,BQ Rk
contract rate of interest
pU {
contribution basis of employer
wA B jAjnAo oM fo
BQ L
contract sum (total)
contract terms
BQ Ao{
contract vendor
nAq~B
contract work in progress
Ao]A Swj nj BQ
contribution ceiling
BonB M e Aq
M e w
contribution costing
jw {Be oM TL MBq
contribution department
M e
nAjA
controlled cost
384
control activities
oT BTB
control chart
oT nAj
control file
oT koQ
control function
oT
control model
oT BA A
control objectives
oT .oT AkA
control of accounts
BMBve oM RnB
control of stocks
Bj] oT
control over cost
q n RnB
control period (time)
oT (nj) Bp
control points
oT B
control program
oT BoM
control report
oT xnAq
(contribution-to-sales ratio;
control risk
production-volume ratio;
contribution in kind
xn tBwA oM k{U Bp jw Rn
xo
contribution increase
M e yAqA
xo {Be
contribution margin
xn tBwA oM k{U Bp jw Rn
xo {Be
profit-volume ratio)
controllability
on sales
controllability principle
contribution payment
contribution per unit
B A ,oT BA oM ok AU oM TL A
oT BA Bkj
controllable cost (expense)
contribution period
oT MB q
controllable cost variance
M e fo MyQ
contribution-margin percentage
BT]A FU AM e BTvw
contributory system
control account
AM e
(B) Tvw
oT JBve
controlled account
pnA k{oT fo
nAkMBve tnpBM ,ooT
controller department
ooT nAjA
controllers organization
oT BpBw
controller
controlling account
kM kLU
conversion of operations
385
controlling company
RB Bp TwQ
Bw kLU
conversion of shares
controlling-company accounting
conversion option
entry system
currencies
{ojoi Tw xn
,BX ,o
convention
SA ,BBQ ,vA
conversion parity
nAkMBve wo xn
conventional approach
(ovU) kLU
conversion table
conventional retail
Tw .wo {ojoi
convergence
Ao
conversion o B nj o~U ,kLU ,oU
conversion audit
RAoU woMBve
conversion cost
nCo q ,kLU q
conversion cost pricing
kLU k{ BU BM BL oM nAmS
conversion cost, exchange expense
conversion factor
(Q pnA) ovU q
kLU Ko
conversion issue
j] Bw MB nj Bw nBzTA
ok M jBeC kLU k]
convertible bonds
corporate secretary
386
jB Bw M kLU MB
convertible loan, conversion loan
kLU MB A
corporate bond
Bw So{ BwBwA
corporate debt securities
conveyance of assets
(BAnAj) AA B BTA
conveyance, deed of transfer
B BTA
jo pBwJBve
cooking the books
cooling period
nBTA Rk
cooling-off period
,S yAnC nj
(Bo TiA qCSBv e AoM)
BU BM
cooperative bank
cooperative company
BU So{
coordinate costing systems
B MBq BTvw
B Tvw
coordination of accounts BMBve B
copartnership account
oTz JBve
copy book
P oTj
copy invoice
P JBvdUn
copy right
pBTAe ,FTAe
coordinate system
corate
Bw BTo{ B nBTiBw
corporate fraud
Bw BTo{ dA
corporate minutes
So{ RBv\Un
corporate modeling So{ AoM pBwA
corporate operations UB BSB
corporate plan
corner portfolio
corporate reorganization
nAkMBve
Bw BTo{ BT]A Sv y\w
corporation aggregate
corroborating information
387
ka So{
corrective controls
correlation
TvL dU q\U
correlation articulation of financial
statements
correlation coefficient
correlation table
oT ka M MAn kj Bz k]
T{Aj SBL{
correspondence file
RBLUB koQ
correspondent
kB ,nAqnB
correspond
correspondent agent
(B o) nAqnB BM
bond
So{ RBB
corporator
(nB\U So{ nj) o{
corprorate insiders
So{ iAj jAoA
corpus
So{ sUAoTwA ,A Bow
correct entry
(Swnj SLY) cd SLY
correctable error
cd~U MB BLT{A
correcting entries, adjusting entries
eA RBAkA
eA nT B
RBBLT{A bA
correction factor
correction of errors
BLT{A (cd~U) bA
eA RBAkA
eA BoT
corresponding items
corridor approach
corroborative evidence
388
corroborative evidence
nAk jBwA
(T) k{BU BM nAkMBve
k kA{
corrupt practices
T nAkMBve BjnAkBTwA S
cost accounting standards boards
(CASB)
recognition
q SiB{
cost (expense) trend
q kn
cost absorption
M AnAj k{ BU BM
/kC Swj M C xo BM ]
k{ BU S JBve
cost account
cost accumulation
q BMBve nB{
cost accuracy
principles
cost accountant
S nAkMBve A
,JBq nAkMBve
q }~hU BL
cost allocation, allocation of cost,
cost accounting
assignment of cost
k{BU BM nAkMBve
cost accounting
,k{BU BM nAkMBve
MBq ,T nAkMBve
MBq nAkMBve oUBj
cost accounting department
k{ BU S nAkMBve nAjA
cost accounting information (data)
T nAkMBve RBA
cost accounting method, costing method
MBq xn
cost accounting period
T nAkMBve nj
cost accounting practices
T nAkMBve A
cost accounting procedure
MBq nAkMBve xn
BU e q BA M Tz dU S
k~ BU M Be Ao SiAjoQ ,k~
cost and freight (C&F)
e q BM B S ,A,kA,w S
cost and freight (C&F) price
e Ao BBM B S
cost and freight (CFR)
389
cost efficient
assignment
cost element
q }~hU ,q vU
q o pA omQ]U
k{ BU BM A
cost ascertainment
k{ BU BM U ,q U
q jo n
cost attribution
cost avoidance
q pA JBT]A
of cost
cost function
k{ BU S BL oM nAkMBve
cost behavior
S q MAn
q A
(k{ BU S) q hU
cost forecast
q MyQ
cost estimate
~d Bq jnCoM ,q MBU
cost hierarchy
q KUAovw
cost identification
q BwB{
cost incurred
BTA k{ BU S
q q Ao
cost centers
cost centre number
q qo nB{
cost classification
Bq kML
k{BU BM UBUM
cost insurance and freight (CIF)
w S
C kj zU A BM q
q LoU A
cost components
cost concept
k{BU BM
cost minimization
q oM RnB ,q oT
k{BU BM kB
cost convention
cost curve function
q d MBU
cost cutting
q
cost definition
q oU
cost determination, cost finding
k{ BU BM U
cost objective
(SBnj) ~dU q
cost of capital
Bow FU q ,B FU q
Bow q fo
cost of carry
B FU q
cost of capital rate
cost of carrying
B j] nAkB q
kLU ZnBh
cost of conversion
cost effectiveness
jM jB~TA ,q zhMoYA
Bow FU q
xo AoM jBC B k{BU BM
cost unit
390
cost
cost
cost
merchandise k{Tio B k{ BU BM
cost
cost
(expense)
K~ q
nBzTA q
kM nBzTA q
cost of issuing
cost of issuing debt
cost of living allowance
pBT Bw k{BU BM
SBe q
cost of protection
cost of removal
B\MB] q
cost of sales adjustment
S nj kU
xo q bA ,xo k{ BU
cost of sales adjustment for estimated
returns
k{ BU S kU
nApBM S B k{ BU S
TBw q
per hour
per ton
U o k{ BU S
per ton-mile
B U o q
per unit ~d keA o k{BU BM
plus contract
BM oM TL jAjnAo
jw knj BBM k{BU
k{ BU BM fo AodA
k{ BU (S) BM A
cost procedure
q xn
cost proration
q vU
cost realization concept q dU
cost principle
Tn xo B k{ BU BM kU
Ski BM
cost of service
k{ B\A Ski BM
kM ZnBh
q RBBw
U Bo] nj nB k{ BU S
cost offsets
k{ BU BM kXi A
q SBpBM
cost reduction
k{BU BM yB ,q U
cost replacement
qB] q
cost structure
q jBeC Jm] fo
cost volume profit relationship
k{BU BM \e AodA
cost, insurance and freight (CIF)
coupon
391
costing of inventory
costing principle
variation
e M q BBM B S
cost-benefit constraint
counted cash
cost-plus pricing
k{ xnB{ k j] kB
X M B ,MBT
counter credit
MBT nBLTA
counter guarantee
MBT BTB
counter purchase
MBT koi
counter
counter signature
counter trade
counter-balance, counter-weight
S tBwA oM nAmS
jw A M knj BBM k{ BU
nAmS
cost-plus transfer pricing
BA knj ka Kve oM iAj RBTA
q M q xn
cost-to-cost method
cost-value analysis
xpnA .q dU q\U
cost-volume-profit (CVP) analysis
o ~d q U
costing joint-product
oTz ~d q U
costing method, cost system, costing
system
nBz
k{ xnB{ k j]
(MBq) q Tvw
j] MBq
counter-offer
(jBU p) wnBQ
jBzQ JA]
counterbalancing error
coupon bond
credit report
392
coupon bond
credit
credit
credit
credit
credit
credit
credit
credit
credit
credit
kU AqA ,B BQ
tBwA ATzQ
cover note
,oi y{Q A
S BM ,(Y oM) FU oM
coverage
credit control
credit entry
credit facilities
covered investments
credit ceiling
covering entry
credit institute
credit insurance
credit insurance
B SLY
covering letter
dU B
covering note Y kw ,dU S{AjjB
credit limits
credit market
credit money
creative accounting
k Ao BA B nAkMBve
BnBLTA
credentials
credibility
(A) nBT SAk
credible merchant
oLT BnpBM
nBLTA RnB Ae
nBLTA w ,nBLTA ke
nBLTA oT
nBBTvM SLY
(nBLTA) nBLTA RvU
nBLTA vw
RAnBLTA M
premium nBLTA M e
nBLTA jke
nBLTA (i) ke
nBLTA nApBM
nBLTA Q
nBBTvM A
credit policy
nBLTA (SwBw) z i
nBLTA koi
credit rating
,nBLTA kMjn
nBLTA Aq ,So{ nBLTA ]nj U
credit report
nBLTA xnAq
credit purchase
393
creditors ledger
vn fo ,nBLTA vn
credit risk rate of interest, day rate,
daily rate
Apn fo
nBLTA xo ,v xo
nBBTvM o
credit sale
credit side
credit slip
AnBBTvM oTj
creditors voluntary liquidation
credit terms
v B ,k M B
credit-card sales
jBTA oT xn
tBve BLT{A
critical error
credit-sale agreement
critical observation
critical path
creditors account
oLT B vw
nBL JBve
creditors buffer
jBTA k nBA
AodM ov
AodM (ov) An xn
critical region
o o jn eB ,AodM eB
jBTA kjpBM
critical review
S (UBe) A A
critical-perspective research
critical-perspective research
jBTA RBdU
pnBz R~d M
crop insurance
394
cum rights
cumalative security
cumulative
cumulative
T{BLA (qB]) w jw
cumulative dividends (T{BLA) w jw
ledger
cross sale
T{BLA A] j pU
cumulative bonus share T{BLA w jw
cumulative cash required
pB jn T{BLA k ]
T{BLA nBLTA
cumulative dividend
T{BLA Bw jw
cumulative credit
kM k{ pn M Mo kM
MBT nAm
cross-referencing
cross-sectional analysis
dM a ,jkv a
T{BLA Bp
T{BLA jw BM pBT ABow w
crossfooting test
arrears
w M )RBLwBd Tw jn]oT
/(j{ B\A toMBve
}~hU k]
crosswalk table
crucial financial decision B i ~U
culpable bankrupt(cy) o~U M Tv{n
shares
cum dividend
cumulative time
(To U jw B{) w S
(nB] oM BM) oM BM
cum line
\U i
cumulative voting
cum interest
k{] pBT Bw jw
cumulative rights
T{BLA jw BM pBT w
T{BLA e
T{BLA jw BM Bw
T{BLA Bp
]Twj En
\U oEn Tvw
395
k ] jB
[An Q ,B Q
currency adjustment charge = currency
Q fo kU Ko = Q fo kU q
nBLTA Q An{
currency appreciation
nB] k{ BU BM
currency future
nBLTA Q An{
current (cost-value), going value
nB] xpnABM UB jw
current cost profit and loss account
nB] xpnA
nB] JBve
current account
current account interest nB] JBve oM
nB] JBve
current asset
nB] AnAj
current assets ratio
nB] AnAj SLv
current audit file
woMBve nB] koQ
current budget
nB] BxpnA
nB] nBLTA
nB] q ]jM
396
(expense), (expenditure-cost)
nB] jo (o)
nB] RB
operations
outlay cost
nB] k q
output
nB] kU nAk
period approach nB] nj xn
jB RB q ,nB] q
nB] RAnjB
current export
current fair value
nB] nBT xpnA
current file
nB] koQ
current
current
current
current
nB] nj q
nB] (w) ~e
nB] B S
current flow of payments
current portion
RkA A nB] ~e
current portion, current maturities
nB] ~e
current income
Bp nj jw ,nB] (nj) jw
}hz
current input prices nB] jn B{pnA
So{ nB] S
current purchasing power accounting
current investment
nB] SLv
current replacement cost
jk\ kU nB] q
current sources, current funds nB] MB
debt
jq kwnow BvA
(nB]) jq kwnow A
yield)
approach
current-cost depreciation
nB] xn
current notes payable nB] TiAjoQ jBwA
nB] xpnA
nB] Bw
approach
A xpnA oM TL UB jw
curtailed cost (expense) k{ TwB q
curtailed sampling
curtailed sampling
o
o~ BM o AnA
custodian
pB\ kB ,SwoQow ,A
custodian account BM TBA jBwA JBve
custody
nAjSBA ,nAk
custody (of goods) B nAk SBe
custom duties
o (BoU) nA
cushion bond
customs value
397
customable goods
o nA e z BB
oTz
customer
customer accounts receivable
BjoPw B SBnj yQ
BoTz pA
customers ledger
o nB An{
o BnBA
customs declarations
customs department
o oAj
customs drawback
o e SzoM
customs duties
o e
customs entry, bill of Entry
o BnBA
o RBozU
customs formalities
customs fraud o hU .o KU
customs frontier
o po
customs house
Bho
customs invoice
,o Bw
BM k{ jBTwo BB Rn B koi Rn
o JBvdUn ,k~ nz ov o
customs law
o B
o Bnj
customs offence o KU ,o hU
customs office
o oTj ,
o nAjA
customs officer o B ,
o knB
customs officials
o RBB
customs regulation
o RAno
customs
customs tariff
o wA ,o nBAe
o q
customs charge
customs clearance
o pA }ioU
customs cleared
o pA k{ }ioU
customs tax
customs transit
o }ioU kB
customs commisioner
customs territory
o RnB
o oU
o nA
o o
customs union
customs value
o SqAoU RB
o SqAoU
o jBdUA
o xpnA
cyclical pricing
398
o xpnA U BL
o nAjnBLA
customs warehousing
cyclical budget
cyclical plan
cyclical pricing
o nAjnBLA xn
customs duty problem
o e z
UC nBM BA jqTwj
cut off
,RB SLY jo ,
Bp U ,oMB yBpC
(BA) gnBU
cut off date
(woMBve ,kwn ,oj])
cut off rate of investment
nAmBow knAjpBM fo
cut off the entry
BM JBvdUn
S{m MB ke ,BAke
cut-off point
cut-off procedure
oMB xn ,RB BA xn
cut-off statement
(Anj B) S JBvdUn
cut-off test
Bp o ,Bp BA pC
cut-off verification
BA pC , kwn
cutoff misstatements
Bp o RBodU
nAjA (] nj) ,nj ,ioa
cycle approach
(RB) ioa xn
cycle count
B j] nAjA xnB{
cycle of business
Kv nj
cycle
cycle of operations
Dd
daily average rate
daily cash payment
Apn wT fo
Apn k SiAjoQ
k Apn LU
Apn SLY
jqpn
Apn SiAjoQ
Apn
daisy chain
k ,kjKwC , ,K
kj KwC B
damaged goods
damaged in transit
SqAoU B kj k
(Bp) RnBvi
dandy note
w M B dU nTwj
j{ njB knjB
oi
danger signs
dangling debit
nBkM
data
Bi jAj ,(RBA ,BjAj) jAj
RBA BTA BoT ,(kzxpAjoQ)
damages
k{ BU BM SLv
Apn jqTwj fo
Apn xo
daily times
daily timesheet
data communication
data element
data entry
RBA z{Q dU
400
dating and reissuance
B RBA \
BjAj xjo ,RBA Bo]
data freight receipt
e nBC kwn
data gathering RBA BjAj nC]
data flow
dawn raid
database administrator
date of acceptance
RBA BM v
L gnBU
date of acquisition
(oUBj) SLY
of grace
S gnBU
of issuance / issuing
nk gnBU
of issue
(M aoTj) nk gnBU
of maturity
kwnow gnBU
xnBw gnBU
SiAjoQ gnBU
date of practical completion
YM A
B p
deadline
deadline
k
SvMM
deadlock
deal, dealing, transaction, trade
collection period)
401
debit memorandum
nBkM A ,nBkM oM
debit side SwAn o ,JBve nBkM o
debit, debtor, indepted (o)nBkM
debt
kM ,j
debt adjusting
kM kU
debt collection
kM
debt collection agency
RBLB vw
debt collection for realisation
debt
debt
debenture capital
debt
debt
debt
debenture holders
debt
debt
debt
debt
debt
debt
debt
nBkM A
nBkM A
Y jo k BM K
kM kLU
conversion
discount kM hU ,o AnA ov
equivalent
kM jB
extinguishment kM ~U .koipBM
factoring ,j xo ,RBLB xo
RBLB nAmA
kM (B) FU
financing
item
kM n
limit kM Aq oX Ake ,kM w
monetization
Q M kM kLU
of honour
TAo{ kM
refunding
kM AnA qB]
to equity ratio
kM SLv
RBLB nj wT
nBkM ,nAjo ,k
debtors control account
decline
402
decision support systems (DSS)
AnBkM LU BA
nB]A B koi ~U
AnBkM oTj
debug & debugging
decay
deceased account
deceased partner
T o{ JBve
qoTo Tvw
decentralization
AjpqoU ,qoU k
decentralize oUBQ Bjn M nBTiA U
decentralized budget
qoTo ]jM
decentralized buying
qoTo koi
decentertized system
decentralized organization
qoTo BpBw
deception, fraud, fraudulent
o~U kCo
Zoi B jn BnBA
vU jw A
declaration of interest
oM A
declaration of origin
EkL BnBA
declaration of dividend
declaration of solvency
j qnA AU A
declare the goods
(
o M) B jo nBA
declared capital = stated capital
k{A Bow
declared dividend
Rn M vU jw ,k{A Bw jw
/j{ A ok S w M wn
declassified cost
o~U k .jon
o~U kB
decision rule
decision structure
~U nBTiBw
kjzU A BM jk\ U
~d
decline
xpnA yB
declining method
403
declining method
q xn
fo TwB
declining rate
declining-balance method of
deep discount
SB Bq
decrease endorsement yB kFU B k~U
decrease in assets
BAnAj yB
default by subscribers
depreciation
q kB xn M TwA
decommissioning cost
decreasing cost
q (k{ BU S) q
q fo
decreasing rate
decrement
BL M SLv yB
decremental cost
BU k{BU BM
deductible
M qzAo ,ov MB L
default
default
default
knAmA wU
oM
interest
premium ,kM SiAjoQ k o
(SiAjoQ nj AUB) o
riskSiAjoQ k vn , vn
value
nAoyQ ,jAjnAo xpnA
deduction
default
default-free bonds
}Bi jw pA jo
deductions made of wages jqTwj RAnv
deed of convenant
deed
deed
deed
deed
deed
vn kM o AnA
defaulted notes
defeasance provision
deferment, deferral
Y kw ,o kw
deed, document, bond, bill, instrument
BL ,wn kw
kM nj M BTA
deferral (or deferment)
404
prepaid expense
q ,q SiAjoQyQ
deferred gross profit
deferred charge
deferred compensation
oM kM o AnA
UC SiAjoQ bo
deferred consideration agreement
UC nj M BTA BQ o
deferred cost (expense)
( q) UC Bnj q
B BTA oM kCnj
deferred liability
koi UC RAw q
BvA xo
deferred profit
deferred creditor
UC Bnj M BTA jw
deferred profit sharing plan
UC B nj jo w bo
deferred repairs = deferred maintenance
q SiAjoQyQ
RAoU oil
deferred debt
deferred revenue
AU Tv{n o]BU kM A pA
/jo SiAjoQ j oBw ~U pA L An C
deferred dividend
(kC M Mo) Bw jw
delivered
405
degree of correspondence
deferred taxation
LoU oA ]nj
U ]nj
degree of completion
UB oA ]nj
(oi BTeA) oi Aq
degree of risk
degree of total leverage
oA ]nj
del credere nBLTA U ,k{o SB
} K ,ov ,jL
QM
B oA ]nj
qoU ]nj
degree of focus
deficient in money
deficit, shortage
Bp ,jL ,ov
jo U ,jo oU
define
}hz kM , kM
,AjpnU
jn ,BS yB
nUk q
deflation cost
deflationary
nUk
deflator
kkU B
defraud
(Bo) i An pA
/jo od ji SB B e pA An v
nAjoM
defrauder
defult in payments
BSiAjoQ nj n~
deflating (deflation)
delay in settlement
SiAjoQ nj oiBU
vU nj oiFU
Sv U
nB U
delistpA ,tnM nj So{ S me
jo ZnBi Swo
delegation of work
defunct company
d So{
nBLA M B dU
jAj dU
(k{ dU) dU
demand function
406
po nj B dU
delivered at frontier (DAF)
(DAF)
AnAj M BTA e q
dU gnBU
delivery department
dU nAjA
delivery lead time
jAj M Bp B
B To dU xnBw
delivery method e xn ,dU xn
delivery date
po nj dU
~ioU oM ,(B ) dU Ae
dU M Mo S{AjjB
delivery notice
delivery of benefits
(AM) BAq AnA
delivery of deed
SB kw nAmA
delivery of goods
B dU
kM k~ nj no d nj B dU
nA e SiAjoQ kM }ioU
(k~ nj no d B///) o
delivery to dock
wA nj dU
delivered ex quay (DEQ)
k~ nkM nj wA n B dU
delivered ex ship (DES)
wA dU ,pAkAnBM dU
delivery versus payment (DVP)
delivered goods
delivered price
deliverer
(k{ e) dU B
nkM BU dU S
kj dU
] ApA nj dU
nAkj RAoM ,Sn RAoM
(RnB\U B 255 241 jA)
cost (BBU LoM) LBAk q
curve
BBU d
debt
LBAk kM
deposit nB] joPw ,nAkj joPw
demand bill
demand
delivery
demand
demand
delivery basis
B dU BL oM kCnj BwB{
Tnxo
delivery carrier
ke Tz
demand
nAkj RAoM
SiAjoQ BBU
BBU MBU
demand loan
deposit insurance
407
demand loan
demand pull
oAj M q pU
departmental expense analysis sheet
demand, requirement
demurage charge
Bw RBL nAmB
denominator level
department cost
(yhM q) oAj q
department cost summary
(nAjA) oAj q i
department, bureau, section
oAj A nBMow
departmental cost of production report
oAj kU q xnAq
U SdU B jBA
depletable
L MB
TwA LwBd xn
depletion allowance
k{ U oil
L MB pBh (
TwA)
depletion asset
deposit in transit
An nj ] ,AnM joPw
joPw M
deposit insurance
deposit method
408
deposit method
joPw xn
deposit payable
k{Tv k{ BU BM
deposit ratio
k{Tv qB] BM
deposit receivable
depreciated value
deposit sheet
depreciation adequacy
depreciation adjustment
TwA BL
depreciation couble-declining balance
(DDB)
B q kB TwA
k{ nAmBow TwA ]
depreciation funds, sinking funds
BA joPw So{
deposits in transit
TwA ]
TwA xn
depreciation method
An nj ] ,An M ]
(CAn nBLA) nBLA
depot expenses
CAn nBLA q
depreciable
omQ
TwA ,
TwA MB
depreciable amount
TwA MB L
depreciable asset
omQ
TwA AnAj
depreciable costz k{BU BM
omQ
TwA k{BU BM ,
TwA
jo Tv
depreciate
depreciated asset
k{ Tv AnAj
depot
k{ Tv oTj xpnA
depreciated cost
depreciation provision
TwA TikA ]
depreciation reserve ratio
k{ n JBve M
TwA
depreciation written off
depreciation, amortization
detailed guidance
409
depreciation, amortization
descriptive approach
U (jon) xn
descriptive captions
descriptive model
deprival value
descriptive statistics
,AnAj jM jBTwAM pA {B Bp
AoL] xpnA ,Ak xpnA
Bw BM kM U
dept-equity swap
depth of market
nApBM
depth testing
pC
depth tests
oAo pC
deputy chairman
ok RF unKB
deputy director
ok B B
deputy governor
un B B
deputy manager
ok B B
derate
(RBB) fo jnC BQ
deregistration
B BjAkn SLY U
deregulation
RAno me ,AjpRAno
asset
(KeB M)
oT AnAj
derivation product (o) Tz ~d
derivative B BnAqMA ,Tz nAjBM AnA
derivative financial instruments,
derivative securities
U BA
U A
U nBC
UBLYA nU
J Ao{ JBvdUn
SM
desirability, adequacy
desired quality level
J S cw
desired result
Sv SB Be ,J \T
BoM nB xjo oT
detail account
~U JBve
desk check
detail accounting
xjo nj Bow qn Rn
detail review, detail study ~U wnoM
detailed account
, oTj
(RBq] Be) boz JBve
detailed accounting
~U nAkMBve
detailed audit
descent
B RB~hz
detailed checking
k{ nAkoi B RB~hz
description, specification
detailed drawings
detailed findings
detailed guidance
(B ) qn M kwn
~U Bz
~U BTB
~U jn
diminishing utility
410
deviation rate
~U { M Bp jw JBvdUn
detailed statement
exception rate
AodA Ko
devise
BS L T
oUB vU
devolution
AjpqoU
difference estimation
BzT A BoT
RBT B Bnj
different levels of production
kU Th bw
BU ,S RBU
differential
determinatoin
deterioration
B U U ,~U lBhUA
jo U ,o nBA
determine
BU k{ BU BM dU q\U
k{BU BM BU A
differential costing
nBMow k{ U fo
deterred debt (kM Bnj M) BTA kM
devaluation
TiAkA xpnA pA
(fo ,BM ,Q) xpnA wn yB
differential investment
differentiated marketing
w xpnA yB
jAj wU
develop, expand
developing countries
wU Be nj Bnz
developing, under development
RBT BS BM B o
RBT BpB BL oM MBnApBM
jL
diflation
jn
digit, figure, number
(jk) n
dificiency, shortage, deficit, short
wU Be nj
development and research cost
w o TB U jw
diluted earnings per share (DEPS)
dU wU q
w o TBU jw
kj U nAjBM AnA
diluting securities
development project
development, expansion
deviation
Ao roQ
wU
ov oU ,AodA
(
TwA nj) q kB xn
diminishing return, decreasing return
(nBC) B pA AodA
diminishing utility
(yB M n) q jpBM
q noM
diminishing-balance method
diminishing-balance method
(reducing-balance method)
q kB xn
direct (wages-labor)
Tv LU Bq
Tv }~hU
direct allocation
411
Tv B B
,Tv B FU
B
nAkUTv
Tv BnAmBow
direct holdings
direct hour ,{B SBw ,Tv nB SBw
jnAkBTwA SBw
direct financing
vU nj (Tv }~hU) xn
direct allocation method
Tv y\w xn
Tv ZnBh
Tv q ,Tv k{ BU BM
Tv jqTwj
direct labour efficiency variance
direct debit
oAj Tv Bq
direct division of medical care
direct entry method
direct estimation
direct evidence
direct factory cost
jqTwj fo AodA
Tv kM
SiBw Tv Bq
direct material
directing
412
direct material
Tv jA
Tv jA k{ BU BM
Tv nBMow q
Tv SiAjoQ
Tv
direct payment
direct posting
direct shipment
Tv kU xo q
xo Tv Bq
Tv e
Tv jA S RoB
direct material(s) usage variance
direct tax
direct tax rate
Tv BUBB B
Tv jA q RoB
A jA ,Tv jA
direct materials budget Tv jA ]jM
direct tracing
direct variable
direct materials
A jA q ,Tv jA q
BkB Tv pC
Tv MBjn
Tv MB{pnA
Tv oT
direct valuation
direct variable cost
Bi jA }Bi AodA
Tv oT q
direct wage rate variance
Tv jA S AodA
direct wages
Tv jqTwj q
(q) Tv jqTwj
Tv onB
direct worker
materials inventory)
Tv jA j]
Tv U xn
Tv jo me
direct write-off method Tv me xn
direct write off
directive
discount
413
directive
AnTwj ,z i
nTwj BoT
Tv ZnBh
directive controls
directly costs
discharged employee
]AoiA knB
kz SiAjoQ JBvdUn
discharging berth, discharging wharf
ok
director production cost of sales
Tnxo B k{BU BM
directors attendance book
disciplinary body
disciplinary regulations
hU wA
hU d nkM
BLA jB
BLA RAno
BLA
discharging wharf
emoluments)
discipline
disclaim an account
Aok xnAq
dis-easonal unemployed worker
~ nBM onB
disclose
dis-investment
disclosure guidelines
disability charge
B o{nAq nj BzA
disability compensation
disability insurance
jBTAnB pA SAo
jBTAnB pA M
disaggregated cost
B Bn BzA
disaggregation
B RBA pBwAk]
jo K~U
disclosure of segments of an
enterprise
disclosure requirements
discontinued operations
discount
k{T RB
discount allowed
dishonored accountant
414
discount allowed
BoTz M BA hU
,] xjo qU
k{ qU k AoL]
discounted cash flow (DCF) xpnA
k{qU k BBo] ,k BBo]
discounted cash flow methods
discount forfeited
k{qU k Bo]
kz jBTwA k hU
kqU vw
lost
hU jAj Swj pA
market
qU nApBM
on bonds
o AnA hU
on goods
(B n) hU
discount house
discount
discount
discount
discount
k{ qU xpnA
k{ qU xpnA
discounted value
RAoM qU xpnA
qU
discounting
TiAjoQ jBwA qU
Bw ov
TBnj kw (jo ) qU
discounting future earnings
TiAjoQ hU
hU nj
discount period
UC BkCnj qU
discounting notes receivable
qU fo ,hU fo
k{ jAj hU
hU (oM) n
discount received
discount sheet
discount statement
discount value
UC k BBo] xpnA
discount without recourse
]n e kM qU
S hU pA {B jpBM
discount yield
discount(ing)
qU
discount(s) lost
Tn Swj pA hU
discount, allowance
hU
discount, deficit, shortage
ov
discount, give a discount
nBM onB
,
RAoM B Ae jo L ,jo SiAjoQ
dishonor (dishonour)
dishonored accountant
dishonored cheque
dishonored cheque
SeM nAkMBve
a
dishonored notes
disqualification of accountant
nAkMBve Se k
Thv pA
disrupt
dissimilar activities
MBzo BSB
dissimilar assets
MBzo BAnAj
dissolution and liquidation of a
partnership
jkv a ,dM a
dismantling and removing the asset
415
Bw So{ dA
So{ dA
dissolution of company
dissolution of limited companies
dismantling cost
Bw BSo{ dA
gv ,dA
jo Ao k~ M B BnA odU
B BUn Bk jBTwA
distress merchandise (JAoi) J B
distress selling
nAoA xo
distort
dispatch(ing) money
BwnA ,jBTwo
kTwo
dispensation, exemption
distributable profits
distributable reserves
pU BU So{
distributing expenses yhQ pU ZnBh
distribution
pU MB jw
vU MB jw
distribution (cost-expense-overhead)
pU q
distribution discount
(Bk{o M) pU hU
pU BnB
distribution method
pU xn
distribution measures
Bw jw pU
distribution time
document
416
distribution time
pU Rk
pU B
distributor
distributor discount
kpU s hU
Bpn oTj k B
omQU vn
diurnal
diversifiable risk
diversification
Bw jw jpBM
Bw jw
dividends
S pe nj zhM U
w jw ,vU jw
dividend
k{A Bw jw
dividends in arrears, passed dividends,
arears of dividend, dividends in arear
dividends payable
Bw jw
TiAjoQ vU jw
Bw jw y{Q SLv
TiAjoQ w jw
vU MB A
dividend decision
divisible loan
kz SiAjoQ k{ A Bw jw
Bw jw pU
dividend distribution
k{ U Bw jw
Bw jw
Bw ko jw
jB Bw jw
k{ SiAjoQ Bw jw
TiAjoQ Bw jw
Bw jw SiAjoQ gnBU
vU jw SLv
dividend per share (DPS)
vU jw
w o (k{SiAjoQ B) k jw ,w o
jw vU SwBw
dividend policy
dividend preferences Bw jw BSA
dividend receivable
TBnj Bw jw
dividend payout
dividend received
(TBnj) k{ SBnj Bw jw
RBLB
do not reduce (DNR)
kk yB An k{U S
pAkAnBM q
dock charge
dock warrant
pAkAnBM nBLA kwn
dock, quay, Jetty, wharf, wet dock
wA ,pAkAnBM
dockage pAkAnBM e ,TiAkA o nA
doctrines
RBo ,kB
document
nk ,kw
SiAjoQ MB nj kw
kTv j
SB kw
document in proof
document of title
double-declining method
417
done deal
beneficiary
l WBY }h{
k AkA
donor
documenta against
donor-imposed conditions
k{B\A
jBwA RAoM
()jBwA
ok RF o
k An JBve
dormant account
jBwA nBLTA
RAoM B Ae
documentary draft
documentary evidence
EkL kTv
nk
documentary letter of credit
jBwA BnBLTA
kTv
kw U ,pBwkTv
double brokerage
RB nj pBMpjj ,Bj
double declining balance (DDB),
depreciation method
B q kB
TwA xn
double declining balance method
q B xn ,q kB xn
oj nAjoTj
double entry
double entry accounting
unit sampling
domestic market
Q keA o
iAj nApBM
domicile (domicil)
oj BMBve {
double-counting
B q xn
double-entry book-keeping
418
double-entry book-keeping
drafts drawee
draw (a check)
double-taxation relief
doubtful (account-debt)
A
z BJBve q
A
z kM
doubtful debt
doubtful debt provision, allowance for
RBLB oil
declaration
BnBA jo U
u\Rn jo U
o e SzoM ,To uQ
drawee
RAoM B Ae ko
drawer
kj RAoM ,yRAoM
drawing
(RAoM B Ae) kz
drawing account
S{AjoM JBve
drawback
drawings
drop shipment
downside risk
qU vn ,S yB vn
downstairs merger
BQ M n BjA
dry loss
dual aspect concept
BMBve jM oj
dual aspect entry, double entry
Bj nAmS eAn
draft budget
MnM no
SBQj o
Du Pont formula
downstream sale
draft book
S{AjoM e
BS{AjoM
k{TiBw B e
Aoe SLAo BA
k{U nAjBM AnA
dual-capacity system B U Tvw
dual-purpose test
Bj k BM pC
dual-rate method
ioj xn
duality nBBTvM nBkM ojB oMAoM A
nAkMBve nj B jAkn o
k{kwnow ,kwn k
due
due allowance
no jBA
due bill TiAjoQ RAoM ,SB BTA A
due date, maturity
k ,kwnow
dual security
due diligence
419
due diligence
,BwB{nB onBA
jn |Bi wnoM
BM pA K
due from bank
due process procedure
Bka kCo
B nAkMBve BjnAkBTwA kU
due professional care
(e Bp) e nj
nB B\A Rk
nAkMBve B
duties on buvers account
nA
(
o pA) B AA Rn
dwelling bulding
(MA) RnB
duty-free list
dwindling (asset)
dysfunctional behavior
Tn dU AnAj
Aoeo nBTn
Aoeo o~U
Ee
early exercise
k pA L B
kwnow pA L kM SiAjoQpBM
early retirement of bonds
jw MyQ
earning asset
(nCjw) k AnAj
earning dividend
Bw jw
earning per share (EPS)
w o jw
earning potential
kCnj Kv BM AU
earning power
kM k pA oUjp BMA .koipBM
nCjw Rnk ,j jw AU
earning process
earning yield
jnC SwkM jw
earn-out agreement (contingent
contract)
w o pA Be kCnj
earnings available for ordinary
shareholders
jB Bw BLeB M T }Bi jw
(ABIAT)
(EBIT)
income
earned capital
earned income
oM q M RBB oM pA L jw
earnings from operation
(s jw) jo pA Be kA
earnings on stockholders capital
AnAkBw Bow kA
kCnj Kv kAo
earnings process
earnings ratio
kCnj kA BTLv
earnings retained
T{BLA jw
421
economic department
earnings yield
economic earning
earnings variability
w B nApBM S M w o jw SLv
kCnj ,kA
earnings-to-price ratio S M jw SLv
ease of formation (uwFU) zU Sw
earnings, proceeds, incomes
jB~TA wU nAkMBve
(jB~TA B) jB~TA kB
economic enterprise, entity, economic
entity, economic unit, enterprise
economic entity
SB BTA Sw
JoB B
easy commodity
easy market
Svw nApBM
easy term, short term
RkBU
econimic risk
jB~TA vn
econometrics
\wjB~TA
economic
jB~TA ,oM ,jB~TA
economic exposure
jB~TA jw
economic activity
jB~TA SB
economic aid
jB~TA
economic analysis jB~TA dU q\U
economic and financial affairs
economic appraisal
AnAj jB~TA nA
jB~TA MBpnA
economic approaches
jB~TA B LU A
jB~TA B
economic good
economic growth rate
jB~TA k{n fo
economic income
,jB~TA jw
BBo] xpnA }Bi vB pA Be jw
nAkMBve nj BBQ pBC nj ,kC k
economic indicator
economic life
jB~TA B}iB{
jB~TA o ,k o
jB~TA yhM
o M xnBw nAk
jB~TA B
AnAj jB~TA o
economic life of leased property
economic loss
quantity
o M o kU nAk
economic community
(ECA)
economic costs
economic crisis
economic data
jB~TA nB nAjA
jB~TA Bq
jB~TA AodM
jB~TA RBA
economic planning
422
economic planning
jB~TA qnBoM
jB~TA kAo
economic process
kU nAk oUoBM
economic purchase quantity
economic self-sufficiency
jB~TA Bji
jB~TA RzU
jB~TA Tvw
jB~TA keA
jB~TA kB
economic substance
economic system
economic unit
economic usefulness
economic utility
tB M ]o
AjjB~TA
economizing costs
Bq jo jB~TA
economy jB~TA b o ,jB~TA
economist
oY oM fo oM TL xn
effective interest rate method
oY oM fo xn
effective interest rate, effective rate of
interest
oM A fo ,oM oY fo
effectiveness audit
economic downturn
jB~TA jn
economical rent
(jB~TA nB]A) BB oM
efficiency
efficiency
elasticity of demand
elasticity of income
jB~TA ]U CnB
CnB jkd
efficiency percentage
CnB knj
efficiency point
CnB ke
efficiency rate
CnB Ko
efficiency ratio
AnB SLv
efficiency variance
CnB AodA
efficiency, performance
(BkAn) CnB
efficiency frontier
oAo B B] woMBve
AnB ,kCnB
efficient
BBU yz
B BUn oB
elasticity of supply
BwnpBM q B JBhTA
electronic (internet) commerce
efficiency-effectiveness audit
eligible bond
423
efficient audit
] oTA BTA
electronic funds transfer at point of
sales (EFTPOS)
nAmBow \ oTM
eight-column general journal
Q BA MB Tvw
yz BM BBU
elastic demand
elasticity o yz B BBU yz ,yz
elasticity of cost
q (BA) yz
B BRn oB ,nAkMBve d
elements of working capital, working
capital components
eligible bond
424
employee benefits
elimination of non-value-added
{ BAq
eligible paper
operations
embargo
AknB oU
employee fraud
AknB KU
BnB wU Bw koi zU Beo
employee retirement income
BAn M woMBve xn
jo tTiA
embozzlement, misappropriation,
defalcation, peculation
,Q tTiA
jpj ,AjoL ,joLTwj ,tTiA
k tTiA
embozzler
emergency amortization
(ESOP)
emergency facilities
emergency fund
(no) n RvU
nAoA ]
BnB wU Bw k{ B
BnB M Bw koi nBTiA oM jAj
Bw nj BnB SB bo
employees contribution
knB w M
employees day work rate
(EITF)
nAoA Bv s T BBM
emerging markets
M knB w
employees pension contribution
knB TvzpBM w
knB xAjBQ
employees remuneration
|Bi (K) oM k FU kM
Mo\U kA{
empirical evidence
employed population
B{ S]
employee
knB
knB pAkAuQ w
employees benefit cost
BnB BAq q
employees benefits, salaried benefits
AknB BAq
employees compensation
425
employees compensation
employment office
AoMe xAjBQ
employees holiday provision
employment
employment
employment
encash
encashable
nB nAjA
opportunity
BT{A So
report
,AkhTwA xnAq
BnB M Mo xnAq
e RBB
taxes
a jo k
k Q M kLU MB
enclosed accounts
enclosed balance-sheet
encoding
encumbrance
BonB w M
BonB RAkB
employers earnings
encourage
encryption
(SwQ M) ] nj BpAoU
BQ jnCnj qn M
k{ zU
pBwnjow
employers liabilities
jkU BJBve
BonB RAkU
BonB Sv M
employers pension contribution
BonB TvzpBM w
employers saving contribution
BonB pAkAuQ w
employers social security contribution
BonB BT]A FU M w
B Bw oiC
B oiC
Bw oiC
Bw oiC
B ~d
B ~d MBq
end year discount (rebate)
employer-employee relationship
Bw oiC hU
employment costs
o AkhTwA M Mo Bq
employment market, job market,
efficient market
employment of capital
employment of labor
nB nApBM
Bow BT{A
nB M BT{A
nj BBQ j] ]jM
nj BBQ j] xpnA U
ending inventory, closing inventory
nj BBQ B j]
ending market price
nj BBQ nj nApBM S
endorse
426
endorse
jo vo
enolving budget
BT ]jM
enter, record
k{vo TiAjoQ kw
vo l
endorsee
endorsement
vo ,vSzQ
endorsement in full
B vSzQ
endorsement liability
uo pA {B kM
uo
endowment
endowment assurance
Th o M
endowment deed
B
endorser
enterprise cost
endowment found
jB~TA keA jo
] Tv JBve
AkA ]
endowment fund
endowment policy
( B) o BM
endowment property
AA
endownment fund
] Tv JBve
o~ roA q
enforce
,jo nL\
jnCnj Ao]A M ,jo BA
e Ao]A
enforcement of a judgment
enforcement order
Ao]A nTwj
enforcement procedure
Ao]A {
energy cost
nAkMBve j] o
entity equity superannuate,
superannuation
enforcement, completion
U ,AkA ,Ao]A
engagement letter (letter of
engagement)
woMBve jAjnAo
engagement planning
engagement risk
entity theory
nAkMBve j] xpnA
entity view
nB\U keA oM TL Bkj
entrepreneur
oCnB
entries
oUBj nj k{ SLY A
entropy
BBvMB ,M
entry
,o ,jnA , ,UnC ,SLY
oTj nj SLY
entry for warehousing
entry frontier
427
entry frontier
jn po
n o AnA
equipment depreciation
equipment financing
equipment-replacement expenditure
nAkMBve d
environmental constraints
d BTjkd
equal-annual-payment method
RAq\U
TwA
RAq\U B FU
nj
TwA q Bv SiAjoQ xn
AT BBw
equal-instalment depreciation
M
Tw A ,Tv i xn M
TwA
Bv BvA
equity
equal-weighted
equity accounting
equity
w o nj Bv nAmBow knj
equal-weighted market index
s xpnA oM TL nAkMBve
equity basis net income
Bv p BM nApBM }iB{
pBw oMAoM ]
equalization fund(s)
equalization provision
pBwoMAoM oil
equity capital
equalization rate
(pBwoMAoM) kU fo
jAj nAo oMAoM
equalizing dividend
Bw jw pBwoMAoM
equate
jo oMAoM ,jM oMAoM
equalize
equation of payments
s xpnA oM TL }Bi jw
Bow Bw ,s xpnA ,}Bi AnAj
Bw BLeB e M BkM SLv
equity capital to total debt ratio
jBU nBTA jn jpBM
S ,jBU S
equilibrium price
BBU o tBwAoM k{U
equity finance
equity financing
equilibrum price
equipment
(jBU) pA
(jBU) pA S
(RAq\U) Bw
o keA TBdU jw nj SB e
equity instruments
428
equity instruments
B nAqMA
Bow Bw nj nAmBow
k{ nAkBw pBTA
equity kickers
equity method
s xpnA oM TL xn
equity method for investments
BnAmBow s xpnA xn
equity method investment
s xpnA xn BL oM nAmBow
equity transaction
equivalent production
s xpnA nAkMBve
equity method of accounting for
long-term investment
equity ratio
k{ kU jBeC jB
kU jBeC jB k]
equivalent taxable yield
RBB z jpBM fo jB
equivalent units (effective units)
k{ U jBeC jB
jB jpBM
jBTA pA BLT{A
equivalent yield
error & omission
BLT{A () S BwB{
error cushion
BLT{A {Be
error or mistake
BLT{A B Bi
error term
Bi B
errors and omissions excepted =
E and OE (E&OE)
AnAkBw w Bow
equity theory
A BSLY nj BLT{A
errors of accounts
429
errors of accounts
BMBve RBBLT{A
SLY nj A BLT{A
errors of principle, principle errors
estimated accounts
A RBBLT{A
,jAjnAo nj oT S
xo jAjnAo B koi jAjnAo nj Znk S
JBT]A MB q
escapable cost
escape clause
estimated budget
escalation price
estimated
woMBve q jn RBA \
essentials of investments
establish a company
BnAmBow A
jo uwFU To{
establish a factory
estimated cost
hU BBw kCnj
hU BpAoU
hU ]jM
jnCoM k{ BU BM
BQ U AoM p Bq jnCoM
hU kM
estimated economic life jB~TA k o
jnCoM k o ,k{jnCoM
estimated debt (liability)
jnCoM jB~TA k o
hU q
estimated expense (cost)
estimated factory overhead
(k{jnCoM) hU BBw q
B nAkMBve BjnAkBTwA kU
M e
Bfo nAooM
establishment, foundation
jB BM ,uwFU
estate k oj
nk B SB kw e
AnAj hU o
hU no
estimated loss
jn nj An rA A KA ,AnAj nj SB
e
pB jn k ] jnCoM
ZnBh hU
hU (q) L o
Eurobond
430
estimation objective
(EPER)
estimation
estimated profit
estimation
estimation
hU JBvdUn
q hU JBvdUn
estimated statement of income
kCnj hU JBvdUn
estimated time of arrival
jn LoU Bp
Sq LoU Bp
hU L
estimated total amount
estimated total cost
hU q
estimated uncollectible accounts
A z RBLB
A
z oM
jnCoM k o
hU xpnA
j] hU xpnA
hU \e
Bw UC jw jnCoM
estimating cost system
hU MBq Tvw
estimating-cost accounting
hU MB q nAkMBve
q jnCoM Tvw
estimating-cost system
Ao xpnA hU
estimation of stock in hand
nBLA j] hU
jnCoM o
estimation sampling
estimation, estimate
(jnCoM) hU
estimator
kphU ,JBpnA ,kjnCoM
estopped
nAoA pA uQ nBA BA k
etablishment date
uwFU gnBU
ethical behavior
receivable
estimation
jnCoM k
of cash-flow ] xjo hU
of cost
q jnCoM
of loss
no hU
of profit
jw hU
nAkMBve iA
ethical duty of auditor
toMBve iA
iA A
ethical principles, ethics
ethics
iA A ,RBiA
ethics rulings
Eurocurrency
ex-dividend share
431
Eurocurrency
nz nj Q keA
/k{BM Bo] nj (EkL nz pA o) BQnA
BQnA jBdUA
European Union (EU)
European accounting association
(EAA)
BQnA nAkMBve \A
BQnA Q keA
European economic community (EEC)
events, incidents
eviction, dispossession, expropriation
k i
BM ,jAj RjB{ ,jo A
evidence
nk ,kA{ ,jo A RAkTv
kA{ KoU
evidence mix
evidence of conformity
SMB j
evidences required for auditing
BQnA jB~TA B]
woMBve q jn j
nAk
jz ,{n
evident
BQnA Q Tvw
]nBi joPw
eurodollar market
BQnA nj nApBM
european option BQnA B nBTiA oM
evaluate
wnoM ,MBpnA
evaluate the goods
B jo MBpnA
evaluated asset
k{ MBpnA AnAj
evaluated goods
k{ MBpnA B
evaluated, valued
k{ MBpnA
eurodollar deposit
ex ship
MBpnA BU
evening up
event
event of default
(
o pA k{ }ioU) wA n
Tz n dU
B
ex work (EXW)
ex work, ex factory
ex-bonus
BinB nj dU ,BinB nj
qB] kM
ex-capitalization (ex-cap)
jAjnAo jB Rn nj
events accounting BjAkn oM TL nAkMBve
events after the balance sheet date
oM kM nAmBow
oM kM RBLB
ex-distribution date Bw jw pU gnBU
ex-dividend
w jw kM
ex-dividend share
jw kM w
ex-claims
ex-drawing
excess return
432
ex-drawing
S{AjoM e kM
ex-factory
BinB nj dU BM
ex-interest, interest free
oM kM
ex-legal
e onBA kB o AnA
ex-new
kk] Bw koi e kB
ex-pit transaction
tnM pA ZnBi B
ex-post accounts
LwB BJBve
ex-quay
wA nj dU ,nkM nj dU
ex-repayment
oM kM SiAjoQpBM
ex-right, ex-scrip, ex-coupon,
ex-capitalization (ex-cap), ex-bonus
except opinion
B AoTA
exceptional cash flows
BXTwA k BBo]
BXTwA BjAkn
exceptional events
exceptional expense
BXTwA q
exceptional income
BXTwA kCnj
exceptional items, unusual items
ex-rights date
exceptions rate
exceptions report
ex-store
ex-warrants
oz o
excess
excess capacity
BXTwA A
BXTwA Ko
BXTwA jnA xnAq
jApB ,q ,BA
BA So
(A) e oM
excess liquidity
exaggerated value
examination standards
q oM kCnj jApB
jApB }iB{
excess present value index
BA xpnA }iB{ , xpnA
SBA ,BA S
excess price
excess profits tax
BA jw oM RBB
excess reserves
(kAp) BA oBil
excess return oi (L) xAjBQ ,BA jpBM
wnoM BjnAkBTwA
kwn ,oUBj wnoM
examine
examiner, investigator, inspector
tnpBM
examining and evaluating information
excapable cost
marginal balance
excess shares
excisable
433
excess shares
kAp Bw
excess stock
j] BA
excess tax payable
TiAjoQ BA RBB
excess tax, surtax
BA RBB
excess, extra, surplus, additional
BA
exchage rate (pnA ovU fo) pnA jBL fo
exchangetnM ,kLU ,ovU ,B ,jBL
exchange acquisition (distribution)
tnM nj Bw k o
ov M pnA
exchange at a discount
exchange at a premium
o M pnA
exchange check U a ,MBT a
B (UBo) jw ,jBL jw
kLU Bp ,ovU Bp
exchange of currency
pnA (ovU) kLU
exchange of goods
B jBL
exchange of shares
Bw jBL
exchange offer
B jBzQ
exchange privilege
B pBTA
exchange rate
ovU fo ,pnA fo
exchange loss
pnA fo (pBwoMAoM) kU
exchange rate fluctuations
pnA xpnA wn qU
ovU RBU
pnA fo RBBw
exchange rate risk
pnA fo oU pA {B vn
pnA fo Tvw
exchange rate, coversion rate ovU fo
exchange restrictions
pnA BTjkd
exchange risk
pnA vn ,ovU oi
exchange stabilization
pnA SLXU
exchange rate system
pnA SLXU k
tnM nj k B
xpnA ,jBL xpnA
exchange trade
exchange earnings
exchange value
Ao
services
exchequer bills
expand, broaden
434
executory cost
excise tax
Ao]A Bq
exciseman
exempt
excluded property
RBB pA B kCnj
nz ZnBi AnAj
exclusive dealing
exclusive
jAjnAo Ao]A
jnCnj M ,Ao]A
(o\) B RF
Ao]A ok
oB\A BoM
exemption period
j SiAjoQ pA SAoM
SB nj
U B BRn U pA B
nBTiA BA jke
exercise limit
exercise notice
nBTiA BA nBiA
exercise price (strike price) B S
exhausting resources
k{ o~ MB
eximbank
BoC RAjnA RAnjB BM
existance of asset
AnAj j]
existence
j] (woMBve)
existing facilities
j] RvU
existing use value
nApBM xpnA
exit interview
B o jBLU
(UB woMBve nj nBLeB BM)
exit value
({o ) jBA q
jBo UBB oPw
exotic shelter
expand, broaden jAj xoTv ,jo joTv
expandable packing
expenditures forecast
435
expandable packing
expanded testing
o~nBL kMTvM
joTv BpC
nBTA jn jpBM nAjoM
nBTA jn xo
expected standard
nBTA jn jnAkBTwA
expected value (EV)
nBTA jn xpnA
expected sale(s)
expansion investment
AwU nAmBow
expatriates
nBT ke pA yM jw nBTA ,ow
RAnBTA (B{) B
expected activity level
nBTA jn \e
nBTA jn SB cw ,SB
expectations gap
(B) pU nBTA jn xpnA
expected value of perfect information
(EVPI)
B RBA nBTA jn xpnA
expected variance
nBTA jn AodA
expected yield-to-maturity
expected capacity
nBTA jn A So
nBTA jn So
AnAj nBTA jn o
jo Zoi
joo~ ,o~ MB
expend
expendable
nBTA jn AodA Ko
nBTA jn Bi
expected error
expected exit value ,TBpBM }Bi xpnA
AnAj xo S
expendable funds
nBTA jn UC k{BU BM
expected inflation rate of interest
expended
nU jn fo
expected life
AnAj k o
expected misstatement nBTA jn odU
expenditure
nBTA jn Q xpnA
expected monetary value (EMV)
nBTA jn Q xpnA
expected opportunity loss (EOL)
expenditure accounting
UAw RAnBLTA d pA q
ZnBh ]jM
expenditure control
q oT
expenditure curve, cost curve q d
expenditure equation
q jB
expenditure budget
nAk B oU ZnBh
q fo
nBTAjn jpBM fo
expenditures forecast
nBMow q AodA
ZnBh MyQ
export of goods
436
expiry
expiry date
ABow Bq ,ZnBh
expense
(k)nB] q ,k{ q
q oT
Zoi JBve
Zoi JBve ,q JBve
analysis sheet
q\U BUnB
BinB nBMow Bq dU
nB] ]jM
budget
centre, cost center
q qo
control
Bq oT
expense account
expense
expense
expense
expense
k ,kwnow BA
kwnow ,BA gnBU
expense distribution
q vU ,q }~hU
odT
p B
q CnB woMBve
q hU
expense estimate
expense heading
q ~ow
expense ledger, cost ledger
q oTj
export bill
RAnjB }~hU B w
UAnjB RAoM
o~ jA
expense ratio
q SLv
expense recognition
q SiB{
experience rating
fo U
expert accountant (oLi) }~hT nAkMBve
expert auditor
(}~hT) oLi toMBve
expert reliance tB{nB ~~hU o oM BUA
expertise
odLU ,}~hU
expiration
UBi ,BA
expiration of period
Rk B~A
expire worthless
xpnAM BoM
expired T{m k ,k{ kwnow ,
export bounty
export
k{ jAjnAo
expired cost, sunk cost Tn Swj pA q
expired utility
T{BLA
TwA ,
TwA
export
RAnjB RAnBLTA M
UAnjB nBLTA
RAnjB U
UAnjB BnBA
export declaration
export
export
export packer
export packer
UAnjB B kMTvM vw
UAnjB w
export rate
UAnjB fo
export quota
export restraints
yBpC pAoU
joTv zBpC pAoU ,k{ jAj vM
xpnA TBxoTv o\p
export subsidies
437
RAjnA RAnjB BM
export-import bank RAjnA ,RAnjB BM
exporter
(UAnjB B ) knjB
exports, exportation
RAnjB
exposure
vn Aq
]nBi nB~
external audit fee
external auditing
exposure draft
jBzQ T ,B uyQ
exprected annual capacity
Bw nBTA jn So
jo k FU ,jo BM
express
|~h kM
SBA B j
express trust
express warranty
extendable bonds
external debt
extendable notes
extended audit scope
extended bond
joTv Aj BM woMBve
k{ kkU o kw
Tv toMBve
BpBwoM Bko~U
]nBi kw
external events
]nBi BjAkn
external document
external evidence
k{ U zBpC pAoU
BM RAoM
]nBi kM
external expansion
BpBw oM kA{
oM pA wU
]nBi B o{nAq
extrapolation
438
LoTo k BBo]
extraordinary depreciation
]nBi B FU
yBwo pA {B TwA
external investment
extraordinary events
LoTo BjAkn
LoTo q
extraordinary expense
external reports
extraordinary gain
BpBw nj oM kA{
ApoM
woMBve ~U Aj
extinguishment of debt, early kM vU
extra charges
BA Bq
extra cost
BA q
extra dividend
(BA) jBA Bw jw
extra ordinary depreciation
LoTo
TwA
extra ordinary loss
jBA \
extraordinary items, unusual items
(LoTo) jBo A
extraordinary performance
jBA jo
,LoTo RAoU
extraordinary repairs
U qTv B wBwA RAoU
/j{ AnAj jo qB] B A RB
jBA RBB
extraordinary tax
extrapolation
ff
fabrication
TiBw B ,SiBw
wA L ,wA xpnA
face value of bond
nBAe ,Ae
vBw ,SB
factoring
xnB Avw M RBLB Tio
/SwA RBLB
(oB) wA xpnA
nnjn oT
face-to face control
factors of production
RAq\U RBBA
facilities and limitations
BSjkd RvU
nBLTA ,RAq\U Bw
facility
facility fee
eqAe ,jqnB
factitious statement TiBw JBvdUn
factitious, artificial, forged
TiBw
factor
,Ko ,B ,nAqnB
RBLB nAkoi So{ B BpBw
j koi
factor (to)
factor analysis
factor beta
factor cost
BB dU q\U
B BTM Ko
B q
kU q ,BinB q
factory cost of goods
B ABinB BM
(MBnApBM nAjA Bq kM)
factory cost per unit
keA o BinB BM
factory cost summary BinB q i
factory costs (factory expenses)
kU Bq
factory departmentalization
factor loading
A Ko U BwB{
kU A
factor of production
factor risk
B vn
factor risk premium
B vn o
kU A
nB\U q Ao ,BinB
factory expense
oAj M BinB U
BinB q
BinB Bq ~ow
BinB o{BL
factory foreman
farther out
440
BinB q
factory indirect cost
BinB Tvo q
factory machinery depreciation
factory order
kU nBMow
()B~ nB\U S
fair-value accounting
fairly
factory supplies
fairness
facultative endorsement
fading
fail (to)
fail position
fail-back pay
nBTiA vo
k{ d
jo SA ,jo qU
kz dU AnA
nB U Bp jq
failure
SiAjoQ BAU k ,
nB nApBM ,BzB
fair
fair (price- value)
jB S
fair average quality (FAQ)
jnAkBTwA ke nj u] SMo
oz SMBn
fair competition
family allowance
family partnership
fair
fair
fair
fair
fair
fair
fair value
FU e ,jABi q
jABi BU So{
family supplement, benefits for family,
family allowance, dependents allowance
kB
fanout JBve ka B j M JBve q\U
fare (rent-hire) expense
Ao q
farm out
Sv nAmA
farther in
oUjp BA gnBU
farther out
oUoj BA gnBU
FAS price
FAS price
w dU S
EkL nkM BU e q M S
(k) pn MB BB
fashion goods
fashionable goods
AkT B
fastest estimated budget
fictitious account
441
jA fo kBv AodA
favorable material usage variance
favorable opinion
feasibility study
BkkU jBdUA
k{SBnj q
eqAe SiAjoQ
eqAe Sv
eqAe ,Ro]A
feedback
S kBv AodA
favorable rate variance fo kBv AodA
nB\U kBv pA
favorable usage variance
management (FICM)
\e kBv AodA
fiat
o So{
nTwj ,Bo ,e
fictitious asset
final settlement
442
fictitious asset
AnAj
fictitious cash (A) k j]
fictitious credit
jBTwA MB o nBLTA
fictitious employee (TiBw) n knB
fictitious liability
(TiBw) A kM
fictitious profit
A jw
fictitious transaction
] RB
figure(s)
fictitious voucher
jqTwj Sv nj n onB
,tTiA MB nj SB
U SBnj ,BnB nBTwnj U M
BnB pA
jpj M ,Sow M
fidelity insurance
fiduciary
joPw ,SBA ,kT ,A ,
fidelity bond
BA SiAjoQyQ
TBA AnAj
fiduciary bond
file integrity
file maintenance
]jM B K~U
B woMBve
final audit
final audit report
woMBve B xnAq
final balance
B kB
final balance sheet
B BpAoU
final budget
B ]jM
final certificate
, A
dU ,(u\Un) A
final certificate of completion
BA ] Tv JBve
(SB kM) nBLTA A
field allowance
final consumer
final destination
final expense
field work
final handover
final installment
B vU jw
B q
jAj dU
TiAjoQ v oiC
nB BUA A
B ko~
B k~
(BnA ] nj) n
koQ SBA
final settlement
B xo \e AodA
B ~U ,BnA jAjnAo
final statement
final statement
financial index
443
S Rn
financial appraisal
B MBpnA
B woMBve
B nBTiA KeB
B oUBj
financial audit
dU , S Rn
B ,jo B (
nAkU) FU
finance
finance company
B FU So{
finance department, treasnry
nAjAqi
financial authority
finance lease
financial budget
financial capability
finance manager
financial books
financial claim
B MB
B ow M ow
B ]jM
B AU
B BjA
SBn B woMBve
B (iAj) BoT
B AodM
financial controls
financial crisis
(ABow) B nB]A
B nAkMBve
financial accountant
financial accounting
B nAkMBve
B RBA xpAjoQ
financial decision making
B o{nAq nAkMBve
financial accounting concepts
B nAkMBve B
financial accounting data
B o~U
B Apn B
financial diary
B Rz
B nAkMBve RBA \
financial accounting foundation (FAF)
B nAkMBve jBM
B ok xnAq
B BzoQ
B kw
financial distress
financial document
(cost)
B q
B RvU
financial facilities
financial facilities expense
B nAkMBve BjnAkBTwA S
B nAkMBve BjnAkBTwA RF
B RvU q
B omQBA
financial flexibility
B nAkMBve Tvw
B SB
B nBz
B nA
B dU q\U
B odU
B MyQ
financial found accounting
financial history
B MB nAkMBve
B `hnBU ,B zQ
financial implications
financial index
financial information
financial systems
444
financial information
B RBA
financial institution B jB ,B vw
financial records
financial instrument
financial report
B nAjBM n ,B nAqMA
B wA
financial intermediary
financial lease
B nB]A
financial ledger
B oTj
financial reporting
financial regulation
B o{nAq An{
financial reporting standard (FRS)
B oA Ko
financial liability (obligation)
B kM ,B kU
B k
financial management
B Sok
financial liquidity
B nA ok
B KoU
financial mixture
B (jo) RB
B jo
financial performance
financial period, fiscal period
B nj
financial plan
B BoM
financial planning
B qnBoM
financial policy
financial position (condition)
B S
financial ratio
xo B
nAk
B Awn
financial scandal
financial services
B RBki
financial societies
B Bd
financial source, resource
B L
financial statement
B JBvdUn
financial statement assertions
B BRn woMBve
financial statement cycles
financial statement disclosure checklist
financial projection
B o{nAq BjnAkBTwA
financial reporting standard for
B z i ,B (n ,SwBw)
financial problem
B BSLY .koQ
B RAno
B xnAq
B o{nAq
ko A B
B z
B }Bi MyQ
B SLv
B BTLv dU
financial systems
B RB{nAq
B
B Rnk
B (M) nBTiBw
B S
B SBe
B BTvw
financial transaction
financial transaction
financial unit
financial weakness
financial wealth
first cost
445
finished goods ready for sale
B (RB) jAkn
B (keA) BTwj
B
B BRoY
k{ TiBw B j] JBve
B Bn ,B Sw
(nAkMBve Bw) B Bw
financial year
financing
B MB FU
financing activity
B FU SB
financing affairs
B FU nA
financing agent
B (nAqnB ) B
financing agreement
B FU jAjnAo
k{ U B ,k{ TiBw B
k{ TiBw ~d
finished product
fire insurance
pwyUC M
fire loss
pwyUC pA {B Bp
fire policy
pwyUC BM
firm
nB\U keA ,So{
firm name
BhUnB\U wA
firm offer
(nATwA) nCAqA jBzQ
firm order
xnBw
firm policy BpBw SwBw ,BpBw zi
nAmBow B FU RB~U
financing and obligation
k{ TiBw B j]
(kM) kU B FU
B FU q
financing cost
financing cycle
B FU ioa
financing decision
B FU ~U
financing internal control
B iAj oT
financing lease
nB]A n o pA B FU
financing strategy
B FU sUAoTwA
finder
j ,wA
finder fee
j e ,v
finding
TB
k{nBLA B M
finished goods stocks budget
k{ TiBw B ]jM
finished goods store
k{ TiBw B j] nBLA
finished goods, completed gooods
firm size
firms capital structure
woMBve k RB oMnB
fine bank bill
oLT BM RAoM
fine bill
, ]nj BA AnAj RAoM
pBT RAoM
fo oT ,(B) pBT fo
fine rate
fine, penalty
UBB o] ,o]
finish stock (good)
k{ TiBw B j]
k{ TiBw B nBLA
koi kU
S
So{ pAkA
firm quote
firms earnings
firm, enterprise
first (initial) audit
first board
B Bw A
A Swj Mo\U
446
jnA A pA njB A
first in, first out (FIFO)
jnA A pA njB A
k o kw
A Swj n
fixed assets
A SA BM pBT Bw
A S
first price, orginal price
first quater
A ~ A B w
first rate
( ]nj) B
first shift
A nB SM
first year operation
Bw A jo
fiscal control
B oT
fiscal discount rate
B qU fo
fiscal entity
B keA ,B S~h{
fiscal period
B nj
SMBY ABow q
SMBY ABow B
fixed capital goods
fixed cost
k{ BU BM SMBY A
fixed cost (fixed expense)
SMBY q
(Q) B SwBw
B xqA
fiscal year
B Bw
fix
S SLXU U
fixed
() SMBY
fixed amount, constant amount SMBY L
fixed annuity
SMBY oTv
fixed asset
SMBY AnAj
fiscal stimulation
SMBY q (}~hU) vU
SMBY q jB
fixed cost per period
nj o SMBY q
fixed cost per unit
keA o SMBY q
fixed credit
SMBY nBLTA
fixed cost equation
fixed deposit
(RkpAnj) SMBY kM
U joPw ,SMBY joPw
fixed income
(RkkM) SMBY kM
SMBY oM BM A
k{ BU S M SMBY AnAj
fixed asset coverage
fixed obligation
fixed overhead
SiBw SMBY q
SMBY kU
SMBY nBMow
flow capital
447
flexible price
flexible rate
flexitime
flier
float
SMBY nBMow q
fixed overhead standard
float time
floater
floating
floating (debt-liability)
BTiBw jAjnAo
omQBA S
omQBA fo
omQBA nB BoM
pBMTw ,Tw oB
, Bo] nj Ba
toTwj nj B MB
pAkAAn Bp
Y AnA
nB{ ,oT
(Bo] nj) nB{ kM
oT pnA fo
fixed-assets turnover
fixed-sum credit
fixture
floating bond
xjo nj Bow
floating charge
nB{ Y ,oT q
floating credit nB] nBLTA ,Bo] nj nBLTA
floating debt (RkBU ) nB] BkM
floating debt
oT kM
floating exchange rate
oT pnA fo
floating policy
oT BM
floating prices
BT (SLXU) U
floating rate
odT
fo ,(jw) nB{ fo
oT oM fo BM joPw
oT oM fo BM A
floats (BU kwnow) Bo] nj jBwA
floor price
S
floor value
BQ xpnA
floating-rate loan
k omQBA
S omQBA
flexibility of price
flexibility of rates
Bfo omQBA
flexible
(omQoU) BA MB
flotation
pnA oT fo
BA MB ]jM
kU omQBA Tvw
nB] AnAj
RkBU o kw
flow chart
448
flow chart
foot(ing)
flow-of-funds analysis
forbearance
] Bo] dU q\U
oAo xn
flow-through method
flowchart ,nB Bo] oj ,nB xjo nAj
RB xjo nAj
S oU ,Bw
fluctuation
fluctuation limits
S oU pB\ ke
fluctuations
RBBw
fluid asset
k{k AnAj
FOB airport
Bjo J
FOB destination
k~ J
force majeure
FOB price
forecasting prediction
flow lines
JBve Tw
, Tw
(jBwA oUBj nj) d nB{
oQ
follow-up
follow-up file
wnoM SdU koQ
follow-up reviews
oQ BwnoM
following the crowd
B pA SLU
food subsidy
nBMnAi
folio reference
j ]
BpAoU op BT{AjjB
j jp ]
footing
footing test
A ] pC
footing up (JBve) j B Tw ]
footnote
SwQ BS{AjjB
for account of
(JBveM) o pA
for payment of
ApA nj
for the year ending (ended)
///M T B Bw AoM
BTA BBpBw
nAjji
for-profit organizations
MyQ
n jo L .U
foreclosed assets k{L ,U BAnAj
foreclosure
AA L ,AA U
foreign bill
]nBi RAoM ,pnA RAoM
foreign bill of exchange
]nBi RAoM
foreign branch (nz pA ZnBi) ]nBi L{
foreign corporation
]nBi So{
foreclose
foreign currency
]nBi Q kLU
foreign currency exchange
pnA ovU pA Be Bp
pnA A
]nBi Q oBil
pnA kLU
]nBi nB\U keA
pnA kLU
foreign entity
foreign exchange
forward contract
449
o{BL
forensic accounting
M Mo nAkMBve
(BjAj Bv) BjAj nA
BjAj jnA woMBve
forensic audit
forensic auditors
BjAj nA BwoMBve
foreseeable loss
MyQ MB Bp
foreseen user
k{ MyQ k jBTwA
foresseeable users
pnA oBil
pnA ovU oi
foreign exchange rules
pnA ovU A
foreign exchanges
pnA RjBL
foreign investor
]nBi nAmBow
foreign exchange risk
forge
forged check
forged paper
e k~T kwn
jo ]
] a
] kw
(TiBw) ]
pBwkw
forgery
KU ,] ,pBwkw ,jBwA ]
forgery insurance
(kw) ] M
forgivable loan
yzhM MB A
form over substance ATd oM { Bd]n
formal
nk ,B ,n ,wn
formal acceptance
wn xomQ
forger, forger of document
wn dU
wn S{AjjB
ATd {
]nBi (RjBL)RB
]nBi RnB\U B FU
Ao
foreign-exchange dealer
formal notice
format and content
kC Bw BJBve
UC Bio
forward combination
forward contract
ji pA kM So{ BM BjA
w jAjnAo ,UC BQ
forward cover
450
forward cover
pnA koiyQ
fractional share
w nBQ
fragmentation
franchise fee
kC B BRn
forward integration
Bw pA zhM
TwA
MBT B
qzAo e
franchise tax
joi Q
KU ,nAjoL
fraud
forward rate
UC fo ,(nAjk) w pnA fo
forward selling, selling in advance
xoyQ
UC e
forward shipment
forward-liiking information
okC RBA
forward-rate agreement
kC A fo jAjnAo
k{ e ,k{ jBTwo yQ pA
forwarder, carrier
. e k~T
Be , e vw .ke
e
forwarding
forwarding agency
e kB
forwarding agent
e kB
forwarding charges
BwnA Bq
forwarding country
kTwo nz
forwarded
fraud conveyance
(jBTwAw) tTiA
fraud risk factors
KU vn B}iB{
fraudulent bankruptcy
fraudulent, manipulation
instructions
promoter
founders share
e RAnTwj
nAmBM ,uw
So{ Bvw Bw
BQA iAj nj dU
free alongside ship (FAS)
free and open market
Tz nB nj dU
jApC nApBM
free box
free box
B\ k
jApC Bow
free capital
free carrier
ke M no d nj B dU
free carrier (...named place)
k e M no d nj B dU
(no d B///)
jApC k Bo]
free cash flow
free ceonomy
jApC jB~TA
free currency
,jApC Q
oj BpnA M ovU MB Q
onBM ZnBh
free in and out (FIO)
Tz k nB]A k oM hU
free list
nB\U jApC
free trade, open trade
jApC RnB\U
freehold
k{BL Y n nj
freehold share
BTiBw o Bz w
freight Bnj e ,Ao ,e q
freight (expense-charge-cost) e q
freight all kinds
e q AA
freight allowance
e Ao oil
freight audit agency
B e wnpBM uArC
B (BwnA) e JBvdUn
freight bill
freight carriage
e q ,Ao ,oMnBM
freight charge, shipping expense
d ,e ZnBh
freight outward
451
free of charge
o e pA B
free of error and bias
ow Bi o pA nB
kCnj oM RBB pA B
free of tax
RBB pA B ,RBB kM
free on board
(FOB) {o n dU
free on charge (FOC) B\ ,q kM
free of income tax
free on rail
freight collect
j{ SBnj k~ nj e q
e jqnB
freight contracting
e jAjnAo k
freight cost
e q
freight declaration
(o)nBM BnBA
freight commission
freight forward
j{ SiAjoQ k~ nj e q
freight forwarder, forwarding
e nAqnB , e wA
freight in (charge)
jnA e q
freight in expense
iAj M e q
freight in, carriage inward(s)
CAn nj dU ,oU nj B dU
free on rail road (FOR)
free on truck
nB A n B dU
B nj B dU
free overside
k{ nAkoi B e q
iAj M e
dU q ,jn e Ao
freight manifest
freight
freight
freight
freight
freight
freight paid
452
freight paid
k{ SiAjoQ e q
(of a contract)
j{ SiAjoQ k~ nj e q
freight prepaid k{SiAjoQyQ e q
freight rate
nBM Ao fo
B Mm] Bq
B kU xn
full accrual method
full capacity
B yB\ ,B So
full capacity output B So ~d
full consolidation
B U
freight rebate
freight tax
(jAjnAo) Ao]A
oTBoQ So
oMnBM , e ,e
BTwj BjA
friendly overture
BTwj tBU
friendly takeover
BTwj KeB~U
fright
e Ao
fright charge
nBM Ao
fringe benefits
,BnB xAjBQ B jBA
LB] BAq
full employment
{ BAq
To yQ Swj
front running
front-end fee
A jqnB
frontier
keow ,po
frontier customs
(keow) po
o
frontier traffic
po kTw jAj
frozen account
k{jkv JBve
frozen asset
(jkv) M AnAj
frozen funds (o~ MBo) M nBLTA
frustration (jAjnAo) jni oM B jp oM
frustration of contract
jAjnAo gv
friendly merge
B MBq xn
full coupon bond
full load
full paid debt
full reliance
nB pA {B jBTAnB pA
full-cost data
q \ KveoM RBA
B kM
full-fledged liability
full-paid capital stock
w M Bj owAow nj B Bw }iB{
j{ AnA B qBU
Tiw jA j]
fuel inventory
q tBwAoM nAmS
k{ SiAjoQ BU oM
ful-paid interest
fulfill
jnCoM ,TiBw jnCoM
(FDEPS)
wo TB U jw
k{ SiAjoQ BU w Bow
function costing
function costing
funded
funded loan
funding decision
funding excess
q A pU
functional expense classification
functional fixation
B Kve oM Bq
jo RBLY
funding loan
funds account
funds acquisition
funds application
funds asset
TvzpBM MB jApB
] FU A
RAnBLTA JBve
] ~dU
] o~
nBLTA M T AnAj
funds flow
] Bo] dU ,q\U
RkkM BkM M k Bo] SLv
funds flow to total debt ratio
TBnj ]
funds provided by operations
fund types
B FU AoM o~U
functional statement
453
nAkMBve jBM B
fundamental accounting equation
nAkMBve wBwA jB
funds remitted
RB pA Be ]
BwnA ]
] MB
] Bo] Rn
RBM~ YBYA
B
AoT{A
UC B
nAkMBve wBwA A
SABM BLT{A
fundamental error
wBwA BLT{A
AojBM
fundamentals of management
accounting
UC BM RBki
454
futurology
Bn kC xpnA k]
future value of a deferred annuity
Bn jB BvA kC xpnA k]
futures (futures contract) w BjAjnAo
futures market UC BBQ RB nApBM
futures option
futurology
Gg
GAAS guide
gantt chart
BTeA Bp B jw
gain (loss) of purchasing power
gain contingency
k{ U oM
gearing (capital gearing; equity gearing;
financial gearing leverage)
gearing adjustment
gearing proportion
A To
B RAoU
\wA SLv
galloping inflation
jBe n U ,kMBT{ n U
gambler komQvn ,koi ,pBM tnM
game
pBM ,MBv
game theory (theory of games)
gearing, leverage
gemstones
BpBM o
game theory models
BpBM nU Bk
gaming jw AoM <pBM> kA nj nBSwj
oow B joM
general acceptance
general accident
() koi
L
nB pA {Bo YjBe
general account
general accountant
456
general accountant
RBLwBd Aj
general accounting department
trade (GATT)
nAkMBve nAjA
general accounting office auditor
RBLwBd Aj toMBve
general control
q
general expenses budget
trade (GATT)
nAjA Bq
woMBve
Bq ]jM
BinB ok
woMBve Bk
toMBve
general auditor
RnBvi (A B) Rn
general average, gross average
general cash
() oT nBM e fo
j] k ]
k ] JBve
general circulation
BzhM
nBL]A BT]A M
Ao{
general conditions
(jAjnAo) BQ Ao{
Bw BLeB \
457
general reserve
B n BM o AnA
nBAw
general obligation bond Tj o AnA
general revenue
TikA
BkCnj
general negligence
q ,xo nAjA Bq
RB
nBMow
general overhead
general partner
,BU So{
B o{ ,jkdB Sv BM o{
general partnership, company limited by
B xo oM RBB
RBki
general shortage
jL
So{
general pirice index BT }iB{
general services
services
manpower
BinB RBki
general price index BS }iB{
general price level
S cw
general price level accounting
BT cw nAkMBve
nB jL
general standard
jnAkBTwA
general supervisor
o{BL
general system
() Tvw
general system of preferences (GSP)
BT cw }iB{
general price-level accounting
RBd]oU Tvw
general tariff
BQ Ao{
general terms, general conditions
Ao{
general treasurer, treasury general
RAno , oil
general purchasing power
nAjAqi
general warehouses
koi Rnk
general purchasing power of money
BnBLA
generality approach
Q koi Rnk
general purpose financial statements
generalizability
FU An Bk B BRn
/k
generalization
general records
o jon
U SMB
jAj U
woMBve BoM
generalized audit software
woMBve nAqAo
458
global custody
principles (GAAP)
global economy
nAkMBve k{TomQ A
generally accepted accounting
(auditing) standards (GAAS)
nAkMBve AkT A
generally accepted accounting practices
,nAkMBve L MB Bn
k{ TomQ A
generally accepted auditing principles
nAkMBve k{ TomQ A
generate, establish
nB\U RBd]oU B] B
k{ B]
glut supply of goods
B AAo o
go ahead
jAj c]oU An ji B
go public
k{ kLU B Bw So{ M
globalization
go through an account
goal difficulty
SwA z C M MBTwj k
goal output indicator
generic expense
k U AoM qnBoM
nAjBM AnA k koi
R~d pA L M T Bq
oLT nBvM o AnA
gift-edged
going away
C B pA k{ koM o{ BM k
gilt edged securities
going concern
oLT U BM o kw
SB AkU
going concern or continuity assumption
going-concern assumption
going-concern assumption
going-concern concept
goods
459
SB AkU o
SB AkU A
going-concern value
Aoj M T B
o nA z B
goods clearing agreement
pnA oBil
y{
BQ oM TikA
nAko
( 11.3) y{
gold bar
gold base reserve
gold bug
gold bullion
B BQBBQ jAjnAo
kkMC B
B BnBA
o nBTiA nj BB
goods in free circulation, authorized
goods
vo BQ , y{ BQ
w
gold coin
gold crisis
AodM
gold market
nApBM
gold standard Q keA Tvw , BQ
golden hello
Jm] AoM jBzQ
golden shares
Bw
good afloat
An nj B
goods in transit
An M B An nj BB, An nj RB{nBw
goods insurance
B M
good money
pB\ BB
(nAqnB B) kB jq B
Aoj Swj nj B
SiBw Bo] nj B
qo BM jq pn BjoPw
K kM ~d
good output
~d Bw BkeA
BY A BU oLT
BAnAj AA
RBki BB
o d nj j] BB
B SvB
goods of inferior quality, Junk
\M
goods manifest
BA BB
goods on sale
government pension
460
goods on sale
xo jBC B
goods out on return TzoM BwnA B
goods out on sale xo AoM BwnA B
goods out ward
BwnA B
kB M BwnA B
goods outward book
goodwill
LoU ow
k{ BU S M ow
goodwill on consolidation
B n jw knj
goods purchased account
k{ nAkoi B JBve
goverments accounts
govern
qo pA TBnj B
goods received note
Tj So{
Tj BJBve
BA B ,B kwn kw
goods received note
B kwn (oM) A
Tj nAkMBve BjnAkBTwA S
government aid items Sj B A
government assistance, government aid
B dU L ,B kwn
goods received number
Sj
government bond calender
B kwn oM nB{
goods received, goods inward kwn B
BoTz pA TzoM B
goods returned to sellers
government controller
(Tj) Sj ooT
Bk{o M TzoM B
goods sent to branch at cost price
government expenditure
(Tj) Sj q
k{ BU S M L{ M BwnA B
goods sent to branch at selling price
government grant
xo S M L{ M BwnA B
nB\U B nBLA
goods shed
government insetment
k{Tio B JBve
M ,Tj
(Tj) Sj nAmBow
government obligations
Sj RAkU
government pension
e
government property
grey market
461
government property
Sj B
Tj o AnA
Sj RBki
Sj Aqi
government services
government treasury
kCnj M Mo M
granting of long-term credits
RkkM nBLTA BA
granting of short-term credits
government(al) accounting
Tj nAkMBve
governmental accounting standards
Tj nAkMBve BjnAkBTwA
Tj BjB
grantor
RBBA B
nAj
governmental agencies
graphic analysis
BnAjo{ Tj nAkMBve
Tj woMBve
governmental auditing
governmental funds
RkBU RAnBLTA BA
B nBTiA knAmA
vdAo A
gratuitous transfer tax
M BTA oM RBB
AnAqnB o M k
gratuity, bonus, tip
BA
graveyard market
nM k An nApBM
Sj M B
Tj AA
governmental property
governmental purchasing
Tj koi
gratuity fund
Ao{ pA hU jnA n S] Bp S
S ,A SiAjoQpBM o{ S ,jAjnAo
green mail
gradual tax
nBTA jn ke pA oTzM
koi pA o] AoM JBve e SiAjoQ
green reporting (environmental
accounting)
green shoe
kB~U RBB fo
y\w keA oUa
grain
grand father clause L A nBLTA e
greenbury report
kzhM ,jo BA ,M
BA gnBU
grant date
oz M
AnAj M Mo M
qLw xnAq
gross (income-earnings)
462
gross (income-earnings)
}BiB kCnj
}BiB jw
}BiB jw xn
gross (profit-margin) variance
(AodA) RoB sB jw
gross amount approach
koi L }BiB xn
}BiB AnAj
gross asset
gross estate
Tj jB kM
}BiB oTj xpnA
gross lease
gross loss
}BiB k xjo
}BiB xo {Be
}BiB jw knj
margin)
gross dividend
gross debt
s xpnA }BiB xn
AnAj }BiB xpnA
}BiB jw knj
gross margin ratio (gross profit
percentage)
}BiB jw BwB{
gross margin, gross profit ratio
}BiB jw SLv
gross margine analysis, gross profit
analysis
sB jw dU q\U
iAj }BiB kU
gross domestic product at factor
A S M iAj }BiB kU
}BiB kU
gross national product (GNP)
}BiB kU , }BiB ~d
gross national product at factor
A S M }BiB kU
gross national product at market
nApBM S M }BiB kU
gross negligence
gross negligence
B oU
kU ,yeB S
}BiB jw dU q\U
gross profit margin
}BiB jw {Be
gross profit method
}BiB jw xn
gross profit on sales
xo }BiB jw
statement)
sB jw knj
growth fund
463
group depreciation
group insurance
group
yield to maturity)
group
group
group
qB] }BiB BM
B BwA xpnA
AnBL o M
o
TwA
group
group
group
o M ,]Twj M
o kp M
life insurance
net
nApBM S M koi xnBw
of accounts
BMBve o
of seven
S o
relief
o UBB SB
undertaking
o nB\U keA
value
o xpnA
groupage (=consolidation)
groupage agent
gross revenue
gross spread
growth policies
growth policies
k{n BTwBw
k{n M n Bw
|Bi ~d
U joPw
growth stock
growths
guarantee fund
SB
BU So{
guarantee society
guranteed wages
464
BkCnj BAn i
guidelines on prices
BS BAn i
guidelines on statements
BJBvdUn BAn i
guranteed wages
k{ U jqTwj
guild
k{U Bw e
k{ U oTv
bond
k{U o AnA
deposit
k{ U joPw
dividend
k{U jw
funds
k{ U ]
guaranteed annuity
guaranteed
guaranteed
guaranteed
guaranteed
k{ U nAmBow A
BSB
guaranteed letter
guaranteed loan
k{U A
guaranteed minimum pension
(B) kU jB
guaranteeing chain
guarantor
guaranty
Hh
haircut
half-secret trust
harbour
BnkM
v k Q
hard cash
kB S
hammering the market
hand money
hand over of site
S dU
S dU
hard currency
dU
hand-written accounting system,
harmonic mean
handicraft economy
Twj B oM TL jB~TA
B\MB] q
handling cost
B] M B] q
handling of goods
B B\MB]
handout
pU AnA
handover
jAj dU ,jo U
hang seng index tnM }iB{
handling charge
B Rn M JBhTA
K~U kM JBhTA
haphazard selection
nAqAShw BoT
Bv B
k{ B Tvw
nAkMBve un
head of auditing department
woMBve nAjA un
head of bookkeeping section
nAjoTj oAj un
high-tech companies
466
]jM nAjA un
heir, inheritor
held to maturity
VnA
kwnow BU k{ nAk
h AnAj
hidden asset
T nAkMBve nAjA un
nAjA un
head of department
head of financial affairs
B nA un
B RBki nAjA un
head of financial planning department
B qnBoM nAjA un
head of general accounting department
nAkMBve un
head office current account
qo nAjA q
head office, central office, headquarter
head tally clerk
head teller
qo oTj
nB{nBM k~T
nAkdUow
oB B BQ TikA
hidden tax
hierarchical structure
BM bw AknB
high margin product
w o jw jn nj |Bi xnAq
headmaster, manager, boss, chief,
president
high powered
BM jw BM (kU) ~d
jwoQ
ok ,BonB ,un
high
affairs
high
high
high
nAmBow BM jpBM
high sale production
xooQ kU
high value selection
nqM A JBhTA
high-grade bond
oLT nBvM o AnA
high-low method
q oUBQ oUBM oM TL xn
BM S BM woMBve
high-quality audit
high-tech companies Rnk AnAj BTo{
BM nB BM BTo{ ,BM rU
high-tech stocks
high-tech stocks
high-value test
467
historical cost accounting
BM nB BM BSo{ Bw
nqM A pC
oM nAkMBve
hnBU (k{BU BM) q BL
high-yield bonds
hnBU k{BU BM BL
hnBU B{pnA M
Bj] hnBU k{ BU BM
historical cost system
hnBU k{ BU BM Tvw
historical cost versus current fair value
koi nB]A oM
(nB]A) Ao
hire, rent
hire-purchase agreement
`hnBU ,hnBU zQ
historical convention rule, cost
convention
hnBU BM kB
historical cost
hnBU k{ BU BM ,hnBU BM
nB] k{ BU S
hnBU B{pnA
historical data
hnBU RBA BnA
historical exchange rate
pnA hnBU fo
historical costs
hnBU jpBM fo
historical summary RAw JBve i
hnBU JBve i ,T{m
historical trading range
Bw S hnBU RAoU Aj
hnBU KAo
historical weights
historical yield
hnBU jpBM
historical-cost convention
hnBU B{pnA
hoarder
house rules
468
hoarder
oTd
hold-harmless agreement
holder of check
holder of the record
oBh kM jAjnAo
a knAj
w KeB
iAj RnB\U
homogeneous assets
BAnAj
homogeneous costs
, Bq
(uB\T) Bq
BjAkn
homogeneous events
homoscedasticity
jM k AoQ kM B
T{ L RAoM
honoured draft (bill)
parent undertaking)
horizontal (merger-intergration-
j] nAk pA {B (Bp) jw
holding gain net of inflation
combination)
horizontal form
holding period
hostile merger
j] nAk Bp B jw
holding, maintenance, retention
B~i BjA
To oT SdU koi
B~i xn M So{
hot issue
Aj nAjBM AnA
hotchpot ka B j BAnAj Thn n
BC M Bv w jAj n M o
hostile takeover
j e S] nBiA
Bow FU vw
v nB]A q
nAqnB RAno
house-keeping
469
house-keeping
jo KUo
kB e
nABi ]jM
v q
S L
Tz kM M
household allowance
household budget
housing allowance
huge amount
hull insurance
human asset accounting
human capital
nBTn nAkMBve
BvA MB nAkMBve
BvA MB
human resources
hurdle rate
JB~ ke fo
hybrid
B Th B BnAqMA
(B nAqMA ka B j pA LoU)
Th BvA
hybrid annuity
hybrid reserve
,nka oil
(kC nj) k ka FU AoM TikA
hyperinflation kk{ nU ,ThvB nU
hypothecate
T{Am n M
hypothecated asset = pledged asset
k{ T{Am o AnAj
hypothecation
hypothecator, mortgager
Ii
I owe you (IOU)
identify
idle balance
j] (S)S U
k An kB
idle capacity
wA So ,J So
J CnB
ideal efficiency
capacity
variance)
CkA So
idle cash balance
ideal standard
J jnAkBTwA q
identifiable assets
k An ] ,jBTwAM ]
oYo q
idle cost
idle deposit
k An joPw
idle equipment (jBTwAM) nBM RAq\U
idle facilities
k An RvU
idle facilities cost
k An RvU q
idle facitlity expense
jBTwAM RvU q
idle plant
idle plant
jBTwAM RvU
idle time
B BvA o k{U Bp
jBTwAM Bp ,RC{B
nBM S jqTwj
idle time pay
idle times card
nBM RBA RnB
idle times variance analysis
toMBve o j
k Ao jw ,kLo jw
illusory promise
jAjnAo M Mo B
imbalance account
pATB JBve
imbalance of orders RB{nBw jBU k
imbalanced statement pATB JBvdUn
immaterial
SAM ,q] ,qaB
immaterial items
SAM A
immediate annuity
n oTv
immediate heir
~M VnA
immediate holding company
impairment of assets
illusory profit
471
omQB AnAj
o AnAj
imperfect market
imperfect markets school
imperishable stock
}B BnApBM KT
k{ kwB B j]
oTj
Ao]A nAoTwA
B Ao]A
dU jAjnAo oM TL nU
implicit cost = opportunity cost
q
implicit guarantee
U
implicit interest rate
oM fo
implied contract JTo B jAjnAo
implied return
jpBM
import and export
RAnjB RAjnA
]oi jn nA e
UAjnA A
bill
UAjnA RAoM
customs duty
o RBB
declaration
jn BnBA
deposit
UAjnA joPw
in restraint of trade
472
imprest cash (fund)
imprest payroll account
import barriers
import
import
import
import
AjoAhU Tvw
improper interference of auditor
improved asset
improved goods
jn nA e
import duty
import
import
import
import
import
import
import
import
import surcharge
imported goods
imports
imposed budget
improvement = betterment
BTiBw pA o BA
kU jLM
improvements in production
improvements other than builing
importer
AjoAhU
UAjnA B j]
kjnA
RAjnA
dU ]jM
(~~hU) dU oM , oM
imputed interest rate
~~hU oM fo
imputed payment
MBvTA SiAjoQ
imputed value
dU xpnA
in bond
o nj ,
o nBLA nj
in depth auditing
( woMBve) woMBve
in progress inventory, inventory in
progress
SiBw SozQ nj j]
U Swj nj
<B q jBeC> M Mo RBB
in progress of completion
impound
in rem
in restraint of trade
in the pipeline
473
in the pipeline
An nj ]
in transit goods, goods in transit
An nj B
An nj B j]
in transit stock
in-and-out trader
pBM tnM
in-charge auditor
kwn o SwoQow
v toMBve ,woMBve
Bz ()
in-common
in-depth analysis, vertical analysis
in-depth testing
in-lieu tax
j dU q\U
Azn pC , pC
RBB
Bw Bji RB
jAkn
incidence
Bo nAmBow
Bo JBve
inactive account
inactive asset
jpBMM BAnAj
inactive audit file
woMBve k An koQ
inactive balance
(nBM) k An kB
inactive bond
Bo o AnA
inactive share (stock) (k An) Bo w
inactive stock
k An (B ) j]
inactivity
(SB k) U
inadequacy
xpnA yB ,SB k
inadequancyloss
AjnB k no
q A U
incidence of tax RBB A (dU) U
incidental authority
(o) q] q
BUA ZnBh
inadequate auditing
B] q
inadequate stock-taking
income account
inadmitted asset
xAjBQ ,qA
fee,
bonus,
compensation,
income
income adjusted
B] kM
jw ,kCnj
kCnj JBve
k{ kU kCnj
Zoi kCnj
income and expense summary
jB Bw M T jw
474
MyQ nAqMA AM jw
kCnj owT
BMC pA Be kCnj
income fund
LoTo A pA L jw
income bond
jw U ,jw opAkA
jw ~dU qA
income multiplier
kCnj yAqA Ko
income motive
k{ Kv kCnj
kCnj jB
pA Be kCnj
income equation
income from
k Ao] pA Be kCnj
income from continuing operation
nB] RB pA Be kCnj
income from contribution
M e pA Be kCnj
income from discontinued operations
k{T RB pA Be kCnj
income from discount, discount earning
hU pA Be kC nj
income from investment
nAmBow pA Be kCnj
income from members
BA pA Be kCnj
income from sales, revenue from sales
xo pA Be kCnj
kCnj dU
jw BkSBnj
income recognition
kCnj BwB{
income share
ApkCnj Bw
income sheet
kCnj Rn
income smoothing
jw pBwnA
income standard
,jnAkBTwA MBq nj
nj) k{ U yQ pA nBTA jn kCnj Aq
/(Sn kAi xo M A jn
income recipients
Bp jw Rn BJBve
income statement budget
Bp jw Rn ]jM
income statement identity
q kCnj LU Rn
income statement summary
Bp jw JBvdUn i
incorporate
475
income-production asset
kCnj k AnAj
Bp jw Rn
income-tax allocation
RBB z jw
income summary account
Bp jw JBve i
income summary, profit and (or) loss
summary
Bp (B) jw i
kCnj oM Tv RBB
kCnj oM RBB A
income tax
income tax acts
acceptance
kCnj oM RBB
income tax disputes kCnj oM RBB Bj
income tax equalization provision
kCnjoM RBB fo
income tax rate schedule
kCnj oM RBB fo k]
income tax regulations
income tax return
BUB BQ (S) q
}B RBA
}B s xpnA xn
incomplete goods 2 kB) Bo B
(k{ B Tvw A
incomplete records
}B
nAk
incomplete transaction
BUB B
incomplete units
kz U jBeC
incomplete work
BUB nB
inconsistent
RBLYM
incontestable clause
inconvertible currency
inconvertible securities
incorporate
incorporated company
indefeasible, irrevocable
476
jkd Sv BM So{
So{ uwFU
B q
zAqA ,B ,BU
incremental
incremental (revenue-income)
zAqA kCnj
pB\ jke BA
incorporation process
incremental allawance
incoterms
dU q\U ,B q dU q\U
BU
,BA xn
incremental approach
B A oM TL xn
jw nj oU
incremental benefit
incremental budget
incovertible currency
incremental budgeting
increase endorsement
L Bw BL oM kM]jM
yAqA kFU B k~U
AnAj nj yAqA
increase in asset
BA k Bo]
increase in price
method
increase on investment
B }Bi nj oU
incremental revenue
BU kCnj
incremental sample size BA pAkA
incumbrance(s)
,(RAkU ] nj) kU
q kU ,nBLTA FU
incur
TB dU ,k{ q dT
incurred cost
kwn o~ M q
nAmBow yAqA
increase reduction, rise (in price)
yAqA ,oU
kn BM q
kAq SLv
j jpBM
increasing trend
j kn ,kAq kn
increasing volume of production
incredible expense
increment of income
kU kAqU \e
jonBM q
kCnj
jo nBkM
indebtedness
indemnifier
index-linked gilt
477
indemnifier
pAjoQRnBvi
indemnify ,RnBvi AoL] ,SAo SiAjoQ
jAj (ABU) SAo
RnBvi ,SAo ,ABU
indemnity
indent
,(Tv) wn SwAinj
UAjnA xnBw ,ZnBi pA kwn xnBw
AnAj S U
indentify asset
indenture
,o AnA nBzTA (jAjnAo) kw
MBT AU
independence Tv , TvMAB ,TwA
independent broker
Tv nAqnB
Tv nBBQ
independent contractor
Tv B nBz
Tv kCnj
AM B Tv }~hT
Tv dU
independent investigation
independence of access
independent registar
independence of position
independent variable
oB TwA
A TwA
independence-in-fact
independent
AM Tv toMBve
TvMAo ,Tv
Tv MBpnA
indeterminate appropriation
L }~hU
index
BLA B ArA Swo ,}iB{
index bond
~iB{ o kw
index fund
accountant
Tv nAkMBve o
independent accountants society
Tv AnAkMBve B]
Tv woMBve
independent auditor
index-linked insurance
478
indirect debt (liability)
index-linked insurance
j{ kU }iB{ RAoU BM AM
BTeA kM ,Tvo kM
indirect departmental charges
indexation
oAj Tv o Bq
indirect division of medical care
indirect evidence
Tvo B B
indirect holding
indications of source
(EkL) SiBw d
oB ,B ,}iB{
indicator
indirect
Tvo
indirect (labour-wages) Tvo jqTwj
indirect access
Tvo woTwj
indirect liability
Tvo jA fo RoB
indirect material usage variance
indirect approach
Tvo (jon) xn
indirect assessment method
Tv o y\w xn
expense Tvo
Tvo ZnBh
indirect consequences
nBMow q ,Tvo Bq
indirect method
indirect obligation
indirect overhead
indirect parity
indirect product
Tvo jA q
Tvo xn
Tvo kU
Tvo nBMow
Tvo oMAoM
Tvo kU
Tvo Bq pA A\
Tvo MBq
indirect costing
A jA ,Tvo jA
Tvo Bq
Tvo RnBvi
indirect-cost pool
inefficient
479
indirect-cost pool
industerial partnership
Tvo Bq \
indirect-effect illegal acts
industrial
industrial aid bond
Bo{ ] jo Sv
T wU BM
industrial development bond
S wU o AnA
]Twj jo Sv
jo kCnj oM RBB
individual proprietorship
jAoA SB
industrial estate
UnB\U eB ,T
o{ ,T
T M
industrial insurance
industrial organizations T RBvw
T jnAkBTwA BTLv
T jBdUA
T SnBz
T
industrialists
T TozQ So{
S dU q\U
industry averages
S B~iB{
industry characteristics
S RB~Th
industry peculiarities
T RB~i
industry analysis
B]nA e kM vo
indorser, drawer
Bd oRAoM
induced charge (expense)
BA q
induced investment
BA nAmBow
induced reserve
BA TikA
inductive approach
industry standard
AoTwA (jon) xn
AoTwA kTwA
inductive reasoning
industerial management
T Sok
ineffectiveness
industry ratios
S RB~i
S BSLv
inefficiency
inefficient
T BTv
S jnAkBTwA
U k ,BwnB
CnB k ,CnB Ak
U k
inefficient protfolio
480
inefficient protfolio
inefficient use
inelastic
inelastic demand
informal procedures
Te q
nU
infation
informal records
ko Bxn
wno jBwA
nAk
information
B C ,BSA pA A\ ,RBA
information and communication
o{nAq RBA
information asymmetry ,RBA nBU k
RBA M Bv woTwj k
balance
hypothsis
nB\U kBvB pA
inference
\T ,ZBTTwA ,BLTwA
inferior goods
JoB tB]A
inflated profit
jojBM jw
inflated stock
nU j]
inflation
n U
inflation accounting
nU nAkMBve
RBA jM jB~TA nU
information economics
inflation rate
B oT S] RBA
information hypothesis
]nBi BBow jn
]oi jn
jo l
oY ,lBM
inflow-outflow
influence
influential
influential organizations
oLT
kz k
BBC o nBA
RBA (o) o
RBA U
information induction
RBA AoTwA
information inductance
information intermediaries
information needs
UBA BwA
UBA BpB
information overload
information technology
inland duty
481
initial audit
RBA rU sUAoTwA
UBA nU
informed authority
BC B
informed opinion
BBC o nBA
capital
information theory
nBTiBwop
oTvo A
noo
infrequent items
infrequent occurence
infringe legal powers
A Bow ,A Bow
A Zoi
initial charge
infringement
Tvh toMBve
A e ZnBh
A Tv Bq
kCnj A pU
initial distribution of wealth
ingot
initial investment
RoY A pU
A qzAo e
A nAmBow
A Bs kjzU oB
UAl BLT{A
inherent error
initial provision
inherent goodwill
jB~TA BM nj j] ow
UAl Sjkd
inherent limitation
inherent risk UAl vn ,UAl oi BTeA
inherent risk (IR)
UAl vn
inherent tax
VnA oM RBB
inherent vice (of goods)
(B ) UAl } K
joM VnA M
(VAo) VnA
inherit
inheritance
pB jn A nBLTA
A oil
nAjBM AnA A o
A koi S
initial purchase price
initial recognition
A SiB{
initial reserve
A TikA
initial sales
kk] ~d A xo
initial sample size
A \e ,A jAkU
A xpnA
initial wealth
A RoY
initial value
T VnA oM RBB
inheritance tax waiver
initial yield
inheritor, devise
initial
VnA oM RBB
VnA
jo AnBQ
initial adoption
A q
inland duty
iAj RAoM
(nz iAj) iAj
o
iAj nA
inland feright
inspection section
482
inland feright
iAj e q
nz iAj koi
inland purchase
iAj kCnj
inland waterway bill of lading
] nB~ MB JBvdUn
input-oriented principles
BjAj oM qoT A
input-output analysis
insider trading
inspect
input-output statement
B jo wnpBM
jo wnpBM
inspect, examine
inspection
woMBve RBvw pA wnpBM
inspection certificate
wnpBM A
inputs-outputs
wnpBM nAjA
wnpBM B
inspection duties
inspection of employers
inside information
inspection of goods
BBonB wnpBM
B wnpBM
k{ TiBw B wnpBM
BpBw nj B
k{ nAkoi B wnpBM
inspection of purchased material
k{ nAkoi jA wnpBM
inspection report
wnpBM xnAq
inspection section
wnpBM yhM
inspection time
483
inspection time
oT . wnpBM Bp
installment, annuity
installments receivable
RAnBLTA Aok \A
institute of certified public accountants
wn AnAkMBve \A
institute of accountants
jw UBLYM }iB{
installation controls, general controls
BoT
K~ Bq
AnAkMBve vw
institute of administrative accountants
nAjA AnAkMBve \A
BwoMBve vw
institute of auditors
institute of chartered accountants
in England and Wales (ICAEW)
installment credit
installment funds
installment loan
v
TBnj BvA
BvA B RBki
BvA ]
BvA A
oLi AnAkMBve vw
accountants (ICMA)
Sok q AnAkMBve \A
institute of cost and management
accountants
BvA xn M BwB{
installment notes
BvA jBwA
Sok q AnAkMBve \A
institute of credit management
RAnBLTA Aok \A
institute of external auditors
BvA SiAjoQ
TBnj BvA
BvA xo
BvA xo xn
BvA RB
installment transactions
]nBi BwoMBve vw
institute of internal auditors (IIA)
iAj BwoMBve \A
institute of management accountants
(IMA)
Sok AnAkMBve \A
Aoe AnAkMBve vw
insured, assured
484
insurance cover note
entity, institute
M oi y{Q S{AjjB
AM y{Q
insurance expense
M q
insurance fund
AM MB
institutional buyer
(wn) AnAkMBve vw
nB pBC M nTwj
institution to commence
insurance coverage
insurance hypothsis
instruction to commence
nk ,kw ,B nAqMA
nAmA kw
instrument of assignment
instrument of commerce
nB\U kw
insurance prepaid
instrumentequity
insurance rating
insufficient capacity
M ] nAmBow
M o ,o
Bo nAmBow
k{ M
(jo ) k{ M AnAj
insurable interest
M j ,M wA
insurance certificate
M
nk ,M A
M RnBvi
insurance claim
insurance company
M So{
insurance contract
M jAjnAo
insurance rate
M v ,M e
k{ SiAjoQyQ M
M fo
M kMfo
M SLY oTj
insurance regulations
M RAno
insurance reserve
M oil
insurance reserve funds M TikA ]
insurance type charges
M AA ZnBh
insurance, assurance
M
insurancedemand for auditing
k{ M B j]
k{ M xpnA
k{ M ,nAmM
insurers representative
insurers representative
oM kB
k M ,oM
intagible property (or assets)
u MB o AnAj
tvdB B jzB AnAj
intangible
intangible measures
intangible output
(jBo)o ~d
intangible value
(o) oB xpnA
cd jk
nBTA jn jBTwA ,o jn jBTwA
k odU
intentional wrongdoing
k Bi
intentional distortion
BTo{ M me A
(BTo{ M) iAj jw
inter company purchase
BTo{ MB koi
BTo{ M xo
integrated approach
intended use
integer
inter-company accounts
485
ok jq BBM joPw
BBM MB A
BBM MB jBzQ fo
inter-company accounts
intelligent terminal
SB e
k{ BBQ
inter-company bonds
interest bond
486
inter-company bonds
interagroup transactions
o BSo{ M BB
/j{ B\A (T\ )
interbank funds
inter-company debt
BTo{ o MB kM
BBM MB ]
BM M nApBM
interbank market
interchangeable exhange
BTo{ M j] BTA
inter-company profit
iAj jw
(nB\U keA Th BTv M)
interchangeable part
BTo{ M Bp B jw
inter-company transactions
BTo{ MB RB
inter-company transfer pricing
oAj MB jw
inter-department transfers
iAj nAmS
intercompany profit
So{ o nj SB pA Be jw
o BSo{ M jw B
intercompany receivables and payables
inter-fund transfer
RAnBLTA M ] BTA
inter-locking ownership
BSo{ M B
interdepartmental profit
BpBw BkeA M jw
interecpt parameter
EkL pA o ,SMBY B
interest
,BMn ,BM jw ,cMn ,oM
A To M Mo q
oM JBve
interest account
interest accrued to principal
A M T oM
nAjoM kM
interest bearing liability
interest bearing note
nAjoM jBwA
interest bond
nAjoM o kw
interest capitalization
interest capitalization
interest payable
interest period
interest coupon
oM y{Q
oM y{Q SLv
(TiAjoQ oM) oM
SiBw .VAkeA nj oM
(oUBj nj) oM SLY
interest entry
interest expense
oM q
interest for delay
jooj oM
interest formulas
interest income
interest method
TiAjoQ oM
oM z nj
Rk kM nB]A jAjnAo nj oM fo
jw fo {Be
interest rate per annual
BBw oM fo
interest rate, rate of interest
oM fo
interest receivable
TBnj oM
interest rate margin
TBnj oM JBve
k{ SBnj oM
interest received
interest revenue
interest guarenteed
,oM fo oM TL BA xn
TwA oM xn
interest number
nB{ oM
interest on borrowing(s)
o oM
interim
487
interest on call(s)
nAkj oM ,LBAk oM
interest on capital
Bow (oM) k{ U jw
interest on deposit
,joPw oM
BnAmjoPw k{ U jw
interest on inventory loan
B j] A oM
interest on investment
nAmBow pA Be jpBM
n oM
interest on mortgage
interest paid
k{SiAjoQ oM
(BMn) oM kM nAkBM
interest-free loan
vdAo ,oM kM A
interest-in-possession trust
SMBY oM BM nAmBow
<BvA oM> A
interest-only loan
interest-rate guarantee
oM fo U
interest-rate parity
oM fo Bj
interest-rate risk
oM fo Bw pA {B vn
interest-sensitive stocks
B ,e
So{ ka vB
interfund accounts
interim accounts
internal analysis
488
Anj B BJBve
interim audit (auditing) ,Bw woMBve
AnjB woMBve , toMBve
interlocking accounts
interlocking directorate
interim accounts
interim
interim
interim
interim
interim
kwn B{n
woMBve
audit work
balance sheet AnjB BpAoU
bond
S o kw
certificate
UBk A
closing
nj B nj oUBj TvM
B cw nAkMBve ,B nAkMBve
intermediate accounting controls
interim dividend
Bw Bw jw ,nj Bw jw
interim dividend paid
Bw TiAjoQ Bw jw
interim financial reporting
Anj B B xnAq
AnjB k BBo]
intermediate consignee
(wA nAkoi) wA ko
intermediate goods or product
AwA B
nj B B BRn
interim inventory Bw nAjoM j]
interim period
,kBBM nj
B nj , nj ,Bw nj
interim quality standards
Bw Anj B koi
interim statement
RkAwT nBLTA
RkAwT A
intermediate time debt RkAwT kM
intermediate term loan
nAqnB ,j ,wA
intermediate-term financing
RkB B FU
intermediate-term loans Rk B BA
intermediation
wA
intermodal transport
w ka BM e
internal accounting control system
,Anj M JBvdUn
Bw JBvdUn
iAj xo
iAj nB~
internal expansion
489
internal auditor
iAj toMBve
iAj ABow MB
iAj kwn
internal check
internal consistency
internal control
nj B .B\vA
iAj oT
iAj oT B
internal control procedures
iAj woMBve n
internal audit program
iAj woMBve MB
internal audit standards
internal documents
internal review
490
iAj B BoT
iAj B o{nAq
iAj wnoM
internal sources
iAj MB
internal traffic
iAj jjoU
internal transaction
iAj RjBL
internal usage
iAj o~
internal user
BpBwnj Bk jBTwA
internal financing
internal validity
RB SLY Sd kFU ,q
iAj kw
internal voucher
internal-external evidence
iAj nAmBow MB
internal investment, home investment
internal linkages
iAj nAmBow
iAj RBBLUnA .MAn
internal loan
iAj jpBM fo
internal rate of return = IRR
nAkMBve AM BjnAkBTwA
nAkMBve AM BjnAkBTwA T
international accounting standards
board
UB iAj BoT
AM nAkMBve
nAkMBve AM BjnAkBTwA RF
BjnAkBTwA RF
AM nAkMBve BjnAkBTwA
international arbitrage
AM rAoTMnC
international association of
AM AnAjoTj B]
book-keepers
iAj oil
iAj kCnj
committee (IAPC)
wU oU AM BM
491
and development
wU oU AM BM
international centre for settlement
~U AM qo
international chamber of commerce
(ICC)
AM BnpBM BUA
international liquidity
international loan
AM nApBM S
AM BQBBQ jBdUA
international commercial terms
(INCOTERMS)
nB AM BpBw
AM k
AM A
Q AM nApBM
AM BnpBM Ao{
nAkMBve nB AM T
Q AM k
international monetary market (IMM)
Q AM nApBM
B AM BTA
AM nAmBow oTz k
AnAkMBve AM o
international cooperation
administration
AM nB nAjA
v
nAjBM AnA AoM AM BBpBw
AM oBil
international reserves
international securities marketn
association
nAkMBve nB AM T
nAjBM AnA AM BnApBM BpBw
k o AM BnBA
nBLTA AM MB
wU AM k
international federation of accountants
(IFAC)
(ISA)
AM B So{
international finance expert
woMBve AM BjnAkBTwA
AM BjnAkBTwA BpBw
AM BjnAkBTwA BpBw
AM RnB\U
international trade
Q AM v
AM B }~hT
AM RnB\U BpBw
AM B MB
international financing AM B FU
AM RnB\U RBeA
inventory liquidation
492
w ,nBLA j]
inventory
interpretable statement
interpretation
B j A j] ,v] j]
j] kU
inventory allowance method
B nj A j]
inventory at end of the period
inventory classification
B RB{nAq ovU
interpretation of variances
BMBve M MAn
interrupt jo nBaj ,Thv ,jo
intersegment sales
BzhM M xo
intervene
jo iAk
intervenor
k iAk
interview
LeB~ ,T
intra vires B RAnBTiA iAj .jkd nj
intra-company transfer pricing
intra-group
B j] kML
inventory completion tests
B j] U BpC
inventory control (stock control)
B j] oM oT Tvw
inventory costing, inventory pricing
inventory count
j] nAmS
j] xnB{
AjonBLA BA (gnBU)
inventory equation
B j] jB
inventory financing
Bj] B FU
B j] nAk pA {B Bp B jw
introductory paragraph
inventoriable costs
B j] nAk pA Be jw
nBLA j] cw
inventory level
inventory liquidation BQ j] yB
inventorial cost
inventory loss
493
inventory loss
inventory turnover
B j] nAk pA {B Bp
B xjo
inventory management
B (j]) MBMB
inventory of real estate
B j] xjo wT
inventory umover rate
o AA j]
inventory olosolescence
j] xjo Sow
inventory valuation (stock valuation)
Bj] xpnA U
inventory valuation account
j] kU JBve
inventory valuation methods
B j] S BpC
inventory pricing
j] MBpnA B{n
inventory value variance
B j] nAmS
inventory pricing methods
B j] nAmS B{n
j] xpnA AodA
inventory, stock, stock in trade j]
inventory-sales ratio
inverted scale
inventory ratios
invest
inventory record
B j] BTLv
j]
nk
j] M xo SLv
B j] ov q
j] ov
inventory shrink
inventory stock
invested
invested capital
invested funds
j] MBpnA B{n
t KoU
jo nAmBow
k{ nAmBow
k{SiAjoQ Bow
k{nAmBow ]
k{ nAmBow xpnA
investee
investigate
investigation on accounts
j] M xo SLv
inventory to working capital ratio
nAmBow jBC ]
,jo kwn ,jo dU
Mo BS BwB{ AoM ]Sv]
BMBve M kwn
investing activities
494
investing activities
investment guidelines
nAmBow SLv
investment (company-trust)
nAmBow So{
investment (on) properties
A nj nAmBow
nAmBow Bjn
investment in bonds
nAmBow nBz
investment agreement
pnA nAmBow
investment in marketable securities
nAmBow BSA
investment allowance
nAmBow dU q\U
investment analyst
investment
investment
investment
investment
investment
nAmBow pA Be jw .kCnj
investment institutions
nAmBow RBvw
nAmBow RBAkA
investment of funds
] nAmBow
investment measures
] TikA nAmBow
investment opportunities schedule
(IOS)
nAmBow BTo k]
investment opportunity nAmBow BA
investment process
nAmBow kCo
investment properties
nAmBow k BBo]
nAmBow qo
investment certificate nAmBow A
investment center
nAmBow So{
nAmBow nBz
investment counsel
investment credit
,UBB SB
nAmBow hU ,nAmBow nBLTA
wA So{
investment exchanges
,nAmBow
nAmBow j
investment grade
nAmBow qn Rn
investment tax credit (ITC)
investment value
investment value
nAmBow xpnA
investments by owners
kwn B Bw
Bw S
invoice register (BnT B) BBw SLY oTj
invoice sale
xo JBvdUn
invoice price
involuntary reorganization
495
involuntary saving
nBL]A TvzpBM
jBo pAkAuQ
irrecoverable
( MB o) kz
SBpBM MBo q
irrecoverable cost
irredeemable bond
irrevocable agreement
involuntary unemployment
iAj nj jnC
S SiAjoQ kwn
islamic banking
inward processing
iou
(B ) jn BnBA
iredeemable bonds
Bv nBTA jn jpBM i
issuance of bonds
496
issuance of bonds
iump-sum purchase
issuance, issuing
issue a permit
issue cost
issue note
k{ njB Bw
issued date
nBzTA gnBU
issuer
k o ,kozT
issuing
knjB
issuing association
knjB jB
issuing authority
kjnBzTA BpBw
issuing bank
o{B BM
issuing house
nAjBM AnA o{B vw
item by item application M xn
itemize
T{ A M
items of asset
AnAj A
items of credit
nBBTvM A
iteraperiod tax allocation
nj nj RBB }~hU
iump-sum purchase
B\ nM BAnAj pA o koi
Jj
(just in time) plants = JIT
BBinB
nAjnBLA me xn pA k jBTwA
(nB ) RB oT
nB q RnB
job-lot costing
jqnB MBq xn
job cycle
nB ioa
job description
B bo{ ,{ bo{
job documentation
RB BAn
job evaluation
{ MB{pnA
job lot keA A M ,B BB
jumbo risks
498
bond)
joint variance
joint audit
joint
joint
joint
joint
joint
joint
joint
joint
(
oTz) Bz SB
oTz BTeA
oTz kCo
oTz ~d
joint probability
joint process
joint product
kM oMAoM nj
oTz Sv
jointly and severally
oTz SB BM A
jointly responsibility
(B oTz)
oTz Sv
Apn xnAq oTj
journal book
journal entry
Bpn oTj SLY
journal ledger
Bpn oTj
journal sale form
xoBpn oTj o
journal voucher
Bpn kw B nAkMBve oM
journal voucher summary
Bpn jBwA i
journal, day book, daily book,
journal book
oTz ~d k{ BU BM
joint product costing
oTz ~d MBq
joint product method of cost accounting
Bpn oTj
Bpn oTj nj SLY
journalization
journalizing
judgement sampling
oj B Ao B xo
joint production
oTz kU
joint rate
oTz fo
judgemental opinion
RB oM TL o nBA
judgemental risk evaluation
judgy
judicial arbitrator
Bw Th So{
oTz oU
joint tariff
joint tenancy
oTz nB]A ,Bz SB
joint tenant
oTz o]FTv ,
oTz RBB
junior accountant
499
junior accountant
M kU kCo
just-in-time (JIT) purchasing M koi
just-in-time techniques (JIT techniques)
justify
Kk
kaizen
keen (adj)
keep house
killer bees
kind = in kind
AjA B U M ~U
key business ratio
(k ) A S ,njB S
k A
key items
key job
k {
key man
oMnB }h{
key management
k{nA Sok
key number
BAn jk
key operations
(k ) wBwA RB
key profitability factor
key rate
key ratio
key variable
key worker
key-man insurance
nCjw k B
BQ fo
k SLv
k oT
(oY) BQ onB
Aok M
keyston pricing
kickback
kicker
jp Ba tBwA oM nAmS
{n
pBTA jAj
]B
ko Rn M AnAj
B
kite-flying Aq ,pBMTw ,pAoQkM
kiting
pBMa o pA KU
(] jo JBve M JBve)
(ApnA nBvM) qaB S
knock out price
knocked down (KD) Rn M RC{B
K~ kM xo ,k{ jBQ
Ll
London inter bank mean rate
k BM M oM fo B
London inter bank offered rate
(LIBOR)
k BM M RkBU oM fo
labor = labour
jqTwj fo AodA
labour (wages) efficiency variance
jqTwj JBve
nB jAjnAo
labour agreement (contract)
labour cost card
nB q RnB
labour cost summary
labour intensive
labour rate
jqTwj q i Rn
jqTwj q ,jqTwj
onB q
labour related benefits
labour surplus
502
landed terms
landing
labour-cost ratio
landlord
landmark
landscaping
language of business
nBM BA jq SiAjoQ
labour-saving innovation
jqTwj q nj ]o nj nC
BMBve TMoUM
dU ,nAk ,hU
p B ,o]
BAn ,po Bz
pBwd
BQ BnAm Bow
jBTAK ,Bp B
v (xo) koi nT B
lapse
properties
landed cost
A ,p
B dU q
landed price
q B{ B k{A S
,onBM
/j{ hU e
lashing
late tape
leaseholder
503
late tape
RB S xnAq nj oiFU
lateness
jooj
latent defect
BQ } ,AkQB K
later year investment
kM Bw nAmBow
(LB] oT ) jn oT
lateral
latest allowable time
pB\ S oiC
latest purchase price method
leader merchandising
koi S oiC xn
,{Q ,Q oU
ozB kCnj pBwoz
e q
law expense
law merchant RnB\U e ,BnpBM e
lease
laundering
BTo{ B
law of diminishing return
law of probability
lease
lease
lease
lease
lease
q jpBM B
RBTeA B
lease
nB]A jAjnAo
nB\TwA AnAj
asset
financing
nB]A o pA B FU
inception date
nB]A o{ gnBU
liability
nB]A kM
obligations
nB]A RAkU
option agreement koi e BM nB]A
prepayment
nB]A SiAjoQyQ
law of succession
BBU o B
(oz)B q
lawful heir, heir at law
B VnA
lawless, unlawful, illegal
Bo
laws and regulations
RAno A
lawyers letter
lease, rent
lawful expense
TBnj nB]A
lease selling accounts
lease term
lay days
leased asset
leased property
leasehold
leasehold improvements
nB\U AA pBvM
n jn nB]A
leasehold mortgage
leasehold property
AnB]A B
leaseholder
k nB]A ,o]FTv ,nAjnB]A
leaseholding, tenancy
504
leaseholding, tenancy
nAjnB]A
leasing
nBLTA nB]A
leasing company
q So{
leasing revenue
nB]A kCnj
leasing versus buying koi MB nj nB]A
least cost
q oT
legal considerations
legal documents
q Ake BM kU xn
legal cost
legal counsel
e RBe
wnjAj q ,B q
e An{
nz ([An) wn Q
B joPw
(B) e jBwA
B BTBA
legal deposit
legal domicile
least-cost combination
q oT KoU
q oT S
least-cost position
least-cost production q oT ~d
leave buy out
kz jBTwA ~io koi
legal entity
legal form
legal formality
~io RoBv q
oTj ,nAkMBve oTj
oUBj ({B) BUnB
oTj SLY knB
oTj oT
ledger
ledger cards
ledger clerk
ledger control
ledger sheet
ledgerless book-keeping
legal fee
legal format
checklist
B tnpBM Sv a
B tnpBM eqAe
B oM
legal interest
legal letter
e kFU
legal liability B kM ,B Sv
legal maximum reserve
oTj kM nAjoTj
left-over capacity
B TikA Ake
legal note(s) (H.S.)
leg
() B kM
B BL xn
B BjB
wA Bow ,B Bow
legal obligation
legal bodies
letter
legal capital
legal competency
B TikA JBve
letter
505
B TikA ]
legal reserve insurance B TikA M
lessee, tenant
reserve
lessen
k{ R o{ e S
legal status of new partner
kk] o{ e S
B KU ,B SwAijAj
legal suit
legal title
B SB
legal transfer nAjBM AnA wn BTA
legal validity
B nBLTA
legal validity of shares Bw B nBLTA
legalize
jo B ,jo pB\
legend
y ,kw nB{ ,SLY bo{
legibility of documents jBwA BAi SMB
legislate
kAnm B
lessor
lessor accounting
BSA
letter of allotment
BkU
lender
MBq (oz) xn
kj A ,kj o
lending at a premium
BSB nk q
RnBvi U n
letter of indemnity
letter of inquiry
representation by management
Aok kFU
letter of representation, representation
letter
letter of understanding
506
letter of understanding
letter of violation
letter received book
letter stock
letter-post items
BU S{AjjB
BhU
kwn BB oTj
B MB o Bw
TvQ BB A
kzSiAjoQ ToU kM
kM (Rn) n
o BTo{ M kM
liability to parent company
letters patent
A ,njB So{ M kM
liability to subsidiaries
o BTo{ M kM
j ,AqA ,kU ,kM
liability, debt, due
liable for damages
RAnBvi v
liable for payment
SiAjoQ v
liable for payment of debts
nApBM CnB bw
(jo ) oA ,oA
leverage
leverage lease
nB]A n M koi
leverage ratio, gearing ratio oA SLv
BkM SiAjoQ v
liable to pay duty, dutiable
o e SiAjoQ z
liable to tax, taxable, retable
librarian
leveraged stock
license, royalty
leveraged company
A o pA k{ nAkoi Bw
RBB ,RBB jnCoM
levy
levy assessment ,(nAjo{) Tj nA
RBB MBpnA ,nA
liability (scrip) dividends payable
TiAjoQ Bw jw kM
liability certificate, certificate of debt
kM (kFU) A
liability coverage, liability payable
kM SiAjoQ MB L
liability for endorsement
BTeA kM ,vo pA Be kM
(BkM) RAkU oTj
liability method
kM xn
liability ledger
BkM kFU
librarian system
licence, permit
RBB z
nAkMBT ,BBM
BBM Tvw
AoQ ,pA]
vAv oTv
o M
life assurance
life cycle
o ioa ,RBe nj
life income funds oAAjB kCnj k
life insurance
o M
life insurance policy
o BM
life interest
line responsibility
507
oAAjB B uLe , o
e
life long annuity
oAAjB Bw no
life of machine
{B o
limited discretion
life-cycle budgeting
company
life interest
limited audit
life tenant
~d o ioa BL oM kM]jM
life-cycle costing
RnAoe B{n q
Lw kMRBB
jkd Sv BM So{
jkd Sv BM o{
limited partnership ,Th BU So{
jkd SnBz ,Th SnBz
limited partnership with shares
Bw Th So{
limited power of attoreny (LPOA)
lighterage
jkd SB
limited recourse financing
|Bi U BM A
jkd MB
limited sources
Tvw jkd pC
limited trading authority
limit order
line
line
line
Bp no
line
kwn Aj nj Sjkd
Sjkd nj
limitation period
limited (ltd)
o~d ,jkd
line
limitation on scope
kjkd B
L{ ,T{n
and staff relations jBTw MAn
item
]jM A pA
of credit
,nBLTA (Aq) ke
(nBLTA i BA) nBLTA AnA A
BB] .SvQ
position
line responsibility
() Ao]A Sv
line-by-line consolidation
list of prices
508
line-by-line consolidation
liquidation value
ow M ow U
i q MBU
i
TwA
,vU xpnA
(kaoM xpnA) dA xpnA
linear programming
i vBoM .qnBoM
i won
linear regression
linear relation
i MAn
linear statistics
i nBC
linear trend
i kn
linear-cut approach
i yB xn
linearity
i MAn
equity receiver
liner shipping
liner terms
liner trade
liquid
AoTz i wU e
AoTz i Ao{
nB\U AoTz
,(k{ Q) k
k ,k Rnk AnAj
liquid asset
~U ok
liquidity
(nB] k) k
liquidity crisis
k AodM
liquidity index
k }iB{
liquidity management k oM Sok
liquidity of a bank
BM k
liquidity of accounts
liquidity of papers
k S B
liquidity preferences k BSd]nA
liquidity premium
k o
liquidity ratio (acid-test ratio; quick
ratio)
liquidating a partnership
BU So{ dA
liquidation (winding-up)
list of creditors
list of debtors
vU jw
Tv{n j M dA
vU q
liquidation expense
liquidation of a company So{ ~U
liquidation proceedings
vU RBAkA
BMBve Swo
BAnAj Rn
AnBL Rn
AnBkM Rn
A
z BkM Rn
BnAmBow Rn
list of liabilities (debts)
BkM Rn
list of prices
BM Swo ,BT Rn
list of investments
loan receivable
509
TBnj nB]A Rn
S ,Sv nj Znk S
listed bond tnM nj B MB o AnA
listed company
L{ B j] TBdU jw
loading participation in profit
listed investment
loading space
listed option
Tz nj B onBM
A ,jAj SBA ,jAj A ,jAj o
loan
loan (at) with interest
nAjoM A
loan agreement
A jAjnAo
loan charges
loan at call
loan at notice
loan cap
financing activities
BTB Swo
ko B FU nAmBow
loan
A
TwA k]
LBAk A ,nAkj A
nAkjo A
A w
(A jBTwA miA) A Bq
A BY ,A U
collateral
commission
A v e
fee
A eqAe
from partners
Bo{ pA TBnj A
guarantee scheme
A U bo
holder
kjA
interest, interest on loan
A oM
on deeds LT kw BM A ,kU A
on deposit
joPw Y M A BA
listing particulars
loan
loan
listing requirements
loan
loan
litigation support
loan on notes
loan on overdraft
jw nj
oTz q
onBM MB B
load fund
jqnB q BM nAmBow k
nBM
load, burden
loadable, executable, feasible
Ao]A MB
loading charge
onBM q
loan
loan
loan
loan
A S Rn
TBnj A
510
A SiAjoQpBM nT B
A JBvdUn
loan statement
loan stock
Bow A Bw ,o Bw
Bow M A SLv
local currency
local purchase
lock up
RkpAnj k ]jM
RkkM RAkB
(BS) RkkM pA
,Rk kM AAo
long run frequency
RkkM nj Bw jw SiAjoQ SLv
nApBM RkkM fo
long run market rate
long run performance
RkkM Ao]A
long run profit maximization
nk d A MBU jBwA
lodgement
joPw ,jU
logical reasoning
kTwA
london inter bank bid rate (LIBID)
k BBM oM iAj fo
R kkM nj
long cycle
long dated bill
RkkM RAoM
long established policy
oj SwBw
long form auditing
Rk kM jjw SMB
RkkM fo
RkkM kM
511
long term recivables
RkkM nBLTA kU
A) RkkM kM
(k{BM Bw pA yM C kwnow
RkkM AnBkM
long term debtors
long term debt
s xpnA M Rk kM kM SLv
RkkM B FU
long term forecast
RkpAnj MyQ
long term financing
RkkM nAmBow
R kkM A
long term items
long term lease
RkkM nB]A
long term liabilities
RkpAnj BkM
long term loan
RkkM A
long term monetary assets
Q RkkM BAnAj
long term notes payable
lose
loss
jk\ U pA {B (jw) Bp
loss and gain = profit and loss
Bp jw
loss and gain account Bp jw JBve
loss area
Bp
loss assessment
RnBvi Aq MBpnA
loss carried forward, loss carryforward
UC Bnj M TBBTA Bp
UC Bnj M Bp BTA
loss carry over
loss carryback L Bnj M BTA Bp
loss contingency
BTeA Bp
loss discount
Tn Swj pA k hU
loss from abnormal spoilage
jBo RBB pA Be Bp
loss from discontinued operations
k{T RB pA Be Bp
Bp MBU
loss function
loss marking operation
nBLBp jo
loss of chaim
B Bp ,SAo Ak
loss of value (or fall in value) xpnA SA
Bq Rk kM SiAjoQ yQ
loss on contract
luxury trade
512
loss on contract
low-return capital
loss on manufacture
loss ratio
lowballing
oT BQ ke
lower of cost or market (LCM) rule
Aoj M M
w o Bp
Bp SLv
jpBM nAmBow
loss relief
nApBM S B k{ BU S Ake
lower of cost or market rule
L jn nAjoM
xnBw nAk
lot size
d nj JAoi B knj
low coupon bonds
k{BM BQ BC jw M S SLv Bw
pB BT ,(BQ) oT S
low price
low-load fund
kA Bow BM nAmBow k
q Ake BM jo
jwoQ Bow
lucrative capital
lucrative investment
jwoQ nAmBow
lucrative profit opportunities
B\ n M (koi) ~dU
SAo
lump sum compensation
lump sum contract
(B\) L SiAjoQ
(B\) koi
lump sum sales B\ . ]Twj xo
lump-sum, indexing
L
joM q JBve M eo nj
(u) \U B
luxury article
luxury trade
u B RnB\U
lump sum purchase
Mm
M.
{B jonB SBw
machine operation cost
{B RB q
oM{B
machine oriented
{B nB]A q
machine set-up
machine time sheet (record)
machine utilization
cw nj wBw vn
macro accounting = national income
accounting
nAkMBve
macroeconomics
jB~TA
mail order business ALUB nB Kv
mail order of payment LT SiAjoQ nTwj
mail order sale
ALUB xo
mail transfer
TvQ Ae ,LT Ae
main contract
,A BQ
A Swj jAjnAo ,A jAjnAo
main contractor, major contractor
machine times
{B nB RBA oM
{B nB RBA
{B joM nB
machine-hour rate
RAq\U RC{B
machinery depreciation
RC{B TwA
A jBwA nBLTA
A
main function
main insured person
A k{ M
main office
qo oTj
main population under coverage
A ~d k{ BU q
A ow
main row
maintain
jo nAk
maintenance
SLAo nAk
maintenance call
j ov nBiA
management by objective
514
maker of a note
S{Ak oU q
jApB Bow
maintenance excess
maintenance lease nAk oU BM nB]A
maintenance of capital Bow S{Ak
malpractice insurance
nAk oU nj
j Ake
kw knjB
mala fide (tnM bA) S w n pA
malfeasance
k{ BLT{A KUo
malinvestment
KwBB nAmBow
B UBAkA oMAoM nj Aoe RBki M
B S] ,BvA o
man-power
manage, administer
jo Ao]A ,jo nAjA
managed (band) exchange rates
maintenance requirement
maintenance reserve
nAk oU TikA
k Bow
major capital
pnA fo Bw jkd
managed costs (expenses)
management
management accountant
Sok nAkMBve
management accounting
Sok nAkMBve
management accounting data
(information)
k AwU roQ
major repair budget wBwA RAoU ]jM
major repair or extraordinary repair
jBA oU B wBwA oU
k xo
major work
A nB
major sale
SoX A Bw BLeB
majority interest
oTzM B knAj
majority shareholders
SoX A AnAkBw
majority shareholders vote
Bw BLeB SoX A En
o keA
make allowance on
k{ B hU
make provision, forecast
jo MyQ
majority-owned subsidiary
k{ qnBoM ZnBh
jo nAjA ,Sok
BXTwA BQ oM Sok A
management by objective
k BL oM Sok
515
Sok kke B o
Sok ZnBh
management fee
Sok eqAe
management expenses
management trail
Sok n
management underwriter
Bkw ok
managements authority
Aok nBTiA
managements discussion and analysis
Aok B i RBAkA
ok
manager = director
managers compensation ok eqAe
managers fee
ok eqAe
managerial accounting Sok nAkMBve
managerial compensation
management integrity
managerial control
Sok kBU
management letter, letter of
recommendation
management performance
Sok B
k ] nAjA
management of cash
Tok oT
Sok BTLv
management remuneration
Sok eqAe
management representation
Sok Sv
management review (or audit)
managment
B Sok
managerial function
Tok
managerial personnel
k nAjA woQ
managerial systems
Sok BTvw
managing director
Bok
managment committee
Sok T
mandate
B nTwj , nBTiA
mandated audit AqA . nBL]A woMBve
mandatory labour, forced labour,
compulsory labour
nBL]A nB
mandatory redemption
nBL]A koipBM
mandatory saving
nBL]A joPw
manifest
d bo{ ,nBM BnBA
manifest (cargo)
( w o) BnBM
manipulating the accounting records
pBwJBve
nBTwj ,onApBM jB\A
manipulation of accounts
pBwJBve
research
management style
manipulation
B KoU xn
manpower planning
manpower planning
manual
516
BvA o qnBoM
RAno BAnTwj \
manufacturing progresses
(MRP)
manufacturing statement
nAkMBve AnTwj
jo kU ,TiBw
manufacture
SiBw eAo
kU MB qnBoM
k{ TiBw B q Rn
kU Bp
manufacturing time
manuscript
A hv ,uSwj
manuscript signature
A BA
manufacturer
marcroeconomic factors
(nAjBinB ) k kU ,kpBw
SiBw ,kU
manufacturing
manufacturing accounting kU nAkMBve
manufacturing budget (B ) SiBw ]jM
manufacturing company
kU So{
(~d) kU q
k{TiBw B k{BU BM
manufacturing cost of goods produced
TiBw B kU q ,SiBw q
manufacturing cost variance
SiBw q RoB
SiBw CnB
manufacturing enterprice T vw
manufacturing efficiency
manufacturing measure
manufacturing mix
manufacturing order
(kU) SiBw nB
SiBw KoU
kU xnBw
margin
margin account
margin agreement
margin of profit ratio
manufacturing overhead
(SiBw) kU nBMow
manufacturing overhead allocated
B q jB
B q MBU
nBLTA JBve
nBLTA koi jAjnAo
Bow B q
marginal cost of production
kU B q
marginal cost price
SiBw noM
manufacturing profit (or loss)
kU (Bp B) jw
B q Kve oM S
marginal cost pricing
oT Bq BL oM nAmS
market failure
517
mark up pricing method
S yAqA U xn
mark-down
nAmBow B jpBM
B MBq jB
marginal equation
jnC BQ xo n M An B S
kpU jw
mark-up
nApBM (xpnA) S BM kU
enfaced check
marginal productivity
kU B Rnk ,B noM
n a
marked shares
n Bw
market
,jo xo koi
xo koi d ,BAo] pe ,nApBM
market ability opening balance
Bow B noM
market acceptance
market analysis
B noM nU
B jw
marginal profit (income)
marginal rate of tax
RBB B fo
marginal rate, final rate
B fo
Bow B jpBM
B keA k{BU BM
BA keA k{BU BM ,B
marginal utility
B kB
marginal weights
B KAo
marine
jnBnj M TvMA ,odM ,Bnj
marine bill of lading
(B ) Bnj BnBM
marine charge
Bnj e fo
marginal unit cost
Bnj M
AoTz ,jnBnj
maritime insurance
Bnj M
maritime law
Bnj e
maritime lien
Bnj pBTA ,Bnj oUoM
maritime survey
Bnj wnpBM
mark to the market JBve jnCnj pn M
mark up pricing
S yAqA U
mariner
market channels
market conditioning
nApBM oM nAmoYA
nApBM Ao{
market conditions
market demand potential
nApBM nj jBU
market expectation theory of the term
structure
518
market growth
market structure
market study
market tendency
market tendency is falling
Bw S nApBM }iB{
oM nApBM fo
market interest rate
market maker
pBwnApBM
market method
nApBM xn
market or sales value method
nApBM nj oM fo
market rate of investment Bow nApBM fo
market report
nApBM xnAq
nApBM w AodA
nApBM pAkA
nApBM pAkA AodA
nApBM nBTiBw
nApBM wnoM
nApBM BU
market tests
market timing
B nApBM xpnA
nApBM xpnA BTLv
nApBM xpnA KAo
Bw S p }iB{
nApBM BQ oM S
market-based price
market-based transfer pricing
nApBM wnoM q
market research, market review,
market survey
nApBM kMyhM nU
nApBM w
material omission
519
master control account
master
master
marketable investment
master
A oT JBve
(o oUBj AoM oTj nj)
A koQ
file
plan
BoM
requisition
nBLA pA SwAinj oM
schedule
Bp BoM
marketable loan
master
master-budget utilization
trading securities
matching
matching concept
nAjA MBnApBM q
B pU
marketing budget
MBnApBM ]jM
marketing channel (pU) MBnApBM Ao\
marketing consultant
MBnApBM nBz
marketing cost (expense)
MBnApBM q
B] ]jM pA jBTwA
jo LU ,jAj SMB
MBU ,MB
match
marketing area
MBnApBM q AodA
MBnApBM xn
marketing policy
marketplace
nApBM
marking
T{Am S ,kU
marking clerk
(tnM nj) nAmio
marking quotation
,nAmS
markup cancellation
yAqA me
marriage allowance
ZAjpA
martingale
mass customization
mass investment
mass market product
LA pBwxnBw
LA nAmBow
xooQ ~d
LA kU
master accountant, senior accountant
k{nA nAkMBve
B] ]jM bo
master budget plan
master budget volume ,nBTA jn So
keA nBTA jn So U
kCnj q U
matching of cost with revenue
kCnj BM q MBU
matching principle
BM nj o Bq MB A ,MBU A
nj B BkCnj
Tz BTQB kwn
mates receipt
material
k ,SABM ,A jA ,jB B
material damage
jB RnBvi
k oYFU ,SABM oYA
material error
SABM BLT{A
material goods jB B ,u] ,B ,jA
material handing
jA e
material impact
SABM .k oYFU
material in process
SiBw Bo] nj jA
material in transit
An nj jA
material information
RBA
material issued
njB jA
material effect
kU S] njB jA
jA RnB
material ledger card
material misstatement
,BSwnjB
SABM odU ,k odU
material omission
material on site
maturing (debt-liability)
520
nB BQ cB~ jA
material price
jA S
material price variance
jA fo AodA
material on site
Bi jA nBLA
jA nk
materials issued
A jA koi fo AodA
material quantity variance = material
usage variance
material related cost
jA o~ AodA
jA M Mo q
jA SwAinj oM
TzoM jA
jA koi ]jM
pB jn A jA qnBoM
k o M TzoM jA
jA RB~i
material spoilage
jA xBQ Shn
material transfer note
jA BTA kw
material usage
jA o~
material specifications
material variance
koi S pA yM T M njB jA
nBLA M TzoM jA
jA qn RB~hz oM
materials issued at an inflated price
jA o~ AodA
jA AodA
material weakness
k B ,SABM
materials requisition
jA o~ AodA
jA jpBM AodA
maternity nAjnBM SeAoTwA BA q
materials yield variance
maternity benefits
materially misstated
RBq Bi jA nBLA
jA oT
materials control
materials cost
A jA k{BU BM
mathematical accuracy
Bn .UBLwBd Sd
mathematical error
maturing (debt-liability)
kwnow Be nj kM
maturing loan
521
kwnow Be nj A
maturity
M kM hnBU ,kwnow
kwn kwnow
kwnow nj L
maturity amount
maturity basis
LwBd BL
maturity date
kwnow gnBU
maturity of debt
kM SiAjoQ k
maturity of loan
A SiAjoQ gnBU
maturity value
,kwnow B kM L
kwnow nj xpnA ,kwnow xpnA
mean-per-unit measurement
maturing loan
kM kwnow xpnA
,kwnow BU jpBM
maturity yield
wA xpnA ,kwnow nj xpnA ,kwnow xpnA
pBwzM
maximization
Am jBA
wT ,B
B AodA
B jnCoM
mean
mean deviation
mean estimation
mean per unit estimator
mean return
means
keA o nj B jnCoM
nBTA jn jpBM
means of clearing
vU qnA (jBwA) Bw
oT BnAqMA
means of control
means of entry
oTj nj SLY w
means of payment
SiAjoQ Bw
means of transportation e Bw
measurability
opAkA SMB
measure
To pAkA ,k\w
measure unit
opAkA keA
measured goods
k{ opAkA B
maximizing price
measurement attributes
maximum (Max)
opAkA BBi
opAkA
LwBd gnBU
measurement concept
measurement date
measurement of revenue
maximum pensions
Q KB nj opAkA
UB kCnj opAkA
opAkA kCo
measurement process
measurement, evaluation
measures of dispersion
(oX Ake) q B S
oX Ake nAmS
maximum pricing
maximum stock
oX Ake j]
measuring unit
opAkA B y\w
k AoQ BnB
opAkA keA
{B nAkMBve Tvw
mechanized accounts
522
qB BJBve
median
w jk ,pU B
median ratio
B SLv
medical insurance
Bnj M
medium ratio
B SLv
medium-size company
wT So{
medium-term
RkB
medium-term bond RkB o AnA
medium-term capital
RkB Bow
medium-term contract
RkB BQ
medium-term debt
RkkM kM
medium-term forecast Rk B MyQ
medium-term note
RkB kw
meet M jni oM ,jo jnCoM ,jo RB
meeting
\A ,v] ,\
melon
BA jw vU
member
knB ,
merit good
merit rate
mechanized accounts
turnover
o]BU ,BnpBM
xo MB ,B MB
merchantable
merge ,jo BjA nj ,k{ BjA nj
BjA
kBjA
merger
merger reserve
BjA oil
merging audit evidence
merit bad
message switching
method
method
method
method
Aqi Bw nAkMBve xn
of calculation
LwBd xn
of measurement opAkA xn
of neglect
BA xn
of pricing
nAmS xn
memorandum of association
memorandum of financing ] BU oM
BwnA ~d nAmS xn
method of valuation
MBpnA xn
method of valuing
xpnA U xn
method, policy, procedure, system xn
B ,nAqnB ,nB\U kB
B j] ,nB\U B
merchandise advance
B SiAjoQyQ
merchandise in transit
An M B
merchandise inventory
B j]
merchandise
meticulous calculation
minute book
523
meticulous calculation
paragraph
middleman, broker
milage (mileage)
(xnAq) dU kM
nAqnB ,wA
B M ow q
BTA S oT
oU Ake
minimum variation
jqTwj Ake B
jqTwj fo Ake
ministry of commerce
BnpBM RnAp
ministry of cooperative
BU RnAp
ministry of economic and finance
milliard (billion)
million
mine
mineral
mineral reserves
mineral resources
mineral rights
minimization of cost
k{ BU BM jo Ake
kBwn Ake M
minimum (min)
Ake
minority
minority holders
minimize
A nAmBow Ake
minimum level of cash
SA AnAkBw jw
minority of shareholders
k j] nAk cw Ake
minimum old age pension
Bw KeB SA
k j] cw Ake
minimum level of cash holding
SA B nAmBow
SA BLeB
SA Bw BLeB
BhMAo
mintage, seigniorage
JoAe
minus tick
S yB
minute book
RAo Am i oTj
mint(ing) house
ok RF RAo Am i oTj
minute book of general meeting
\ RAo Am i oTj
minutes of directors, minutes of board
of directors
model
524
ok RF RBv] Rn
mispriced securities
\ RBv] Rn
SwnjB onBM
misappropriation e ,SwnjB jBTwA
(Tj nAkMBve nj) SwnjB }~hU ,
misappropriation on wages
missing documents
misapplication
jqTwj tTiA
jo JBve BLT{A
LwBd
oT
oT AnAj
miscalculate
miscalculation
miscellaneous
miscellaneous asset
oT q
miscellaneous revenue
BM oT q
oT kCnj
misclassification
SwnjB kML
misconduct
nAjA w
miscount
(jo JBve kM) jo{ kM
misfeasance , e ,SwnjB jBTwA
(Tj nAkMBve nj) SwnjB }~hU
miscellanous income
misinterpretation
misleading
missed revenue
missing asset
Bq
,Th q
missing links
k Ao B BUn
mixed policy
mixed tariff
mixed variance
Th q o xn
k{BU BM Th A
Th BM
Th oU
LoU RoB
mode of transportation
model
e xn {
A ,k
moderate income
525
moderate income
wT kCnj
S BM B
modern accounting
k{bA kU xn
modified auditors report
monetary asset
monetary assumption
k{kU k nAkMBve
Q xAjBQ
monetary compensation
monetary current asset Q nB] AnAj
monetary current liabilities
Q nB] BkM
Q RBA
monetary data
monetary debt
Q kM
monetary errors
SLY nj BLT{A
monetary gain or loss
Q Bp jw
monetary gold
BM
monetary incentives
Q BqA
monetary item
Q
monetary measure allocation
toMBve k{ kU xnAq
modified books (ledgers)
Q AnAj
Q nB tBwA oM }~hU
monetary measurement convention
monetary order
monetary principle
k{ kU s xpnA xn
monetary policy
Q A LwBd A
BM Ae
Q SwBw
monetary reserve(s)
systemk{kU hnBU
Q (B)TikA
Q oBh
monetary risk
monetary stock
Q j]
monetary system
Q Tvw
monetary transactions
Q RjBL
monetary unit
Q keA
k{BU BM Tvw
k{bA S xn
modified treasury stock method
Aqi Bw k{kU xn
kU RnBL
module
keA ,Sv ,yhM
molding forces
Bkj {
momentum
JBT{
monetarist
Q o nAko
monetary
Q
monetary amount
Q (L) Aq
modifing language
Q keA (RBLY) o
monetary unit concept
Q keA tBwAoM o
monetary value
moral hazard
526
monetary value
Q xpnA
Q xjo nj Bow kU
monetary working capital adjustment
Q xjo nj Bow kU
monetary-nonmonetary method
Qo Q xn
Q M kLU
monetization
monetization of debts
j jo Q M kLU
k Q M kLU
monetizing
money
jBL w ,Q
money back
SiAjoQpBM U
money center banks B] nqM BBM
money changing
Q Ao
money charger
pnA }~hT ,Q Ao
money converted into foreign currency
money terms
Q xpnA
money wages
(Q) k jqTwj
money-off offer
hU BM xo
money-refund offer
jAj uQ MB xo
moneyed resources
k Q MB
moneyed, man of money
nAj Q
monitoring value
UnB xpnA
monopolies and mergers commission
BBjA BnB~dA v
onB~dA
monopolist
monopolistic
nB~dA
monopolistic competition nB~dA SMBn
monopolistic right, franchise, exclusive
right
nB~dA e
monopoly
money measurement
monthly posting
nAmA ] ,Ae .Q Ae
(oM k fo) oM Q fo
T B{
money spread
money stock
Q \e
money supply
Q o
SiA woMBve
BB no
BB oMjq onB
iA oT
iA oi
multiple relationships
527
iA oi kkQ
moratorium to pay tax
RBB SiAjoQ B S
moratorium, usance
motor vehicles
nU Bw
mould
To KB ,jo qnKB
movable property = movables AA
moving average
odT
B
odT B oM TL kAo
jooj oM
(omQB) kn M pA AnAj
mortal asset
mortality
AnAj omQ
TwA
mortality chart
omQ
TwA nAj
mortality curve
o o d
mortality of asset
AnAj omQB
mortality of stock
B j] omQB
mortgage
Y ,n ,o
mortgage bank, pawn bank
n BM
mortgage bond
n o AnA
mortgage certification
n BA
mortgage creditor
Y BM nBL
mortgage debt
n kM
mortgage deed
n kw
oT ]jM
B]MB] q
moving expense
ABoMka BTvw
multi-alternative decision
q ka M ~U
multi-column journal
multi-shift
multi-shift work
multi-stage consolidation
Aeoka U
multi-step income statement
Aeo ka Bp jw Rn
LB]ka RnB\U
multilateral trade
Y BM A ,n A
n nApBM
mortgage note payable n TiAjoQ kw
mortgage notes
Y jBwA
mortgage payable
n j
mortgage pool
n o AnA
mortgage, pledge T{Am n ,T{Am o
mortgaged
k{ T{Am n M
multilateral transport
mortgage market
nka e
BSo{ BjA koi
multinational company
Tka So{
multilevel affiliation
multinational corporation
mortgaged asset
owMow ka j]
multiple costing
pnA ioka B
pnA Bka fo
LoU fo
Bka MAn
multiple sampling
528
multiple sampling
Bka o
Bka RBki
multiple services
multiple solution rates
Aeo ka Bp jw Rn
multiple tariff system jkT oU Tvw
multiple taxation
LoU kMRBB
multiple-line underwriting
LB]ka vomQ
multiple-product pricing
~d ka nAmS
Aeoka {
multiple-step format
multiplied by number of insured years
M e
RAw nkMo
kCnj oYBU Ko
multiplier effect
multistage sampling
municipal bond
Aeoka o
BnAjo{ o AnA
MBT jAjnAo
mutual fund nAmBow
oTz k
mutual fund custodian
nAjSBA
mutual fund open-end fund
MBT nAmBow ]
mutual recognition directive
Nn
naked contract
name
name
name
name
national debt
woMBve BjnAkBTwA
BM
Bz
]jM
Bow
national economy
Sj kM , o
jB~TA
kCnj nAkMBve
national income, social income kCnj
national product
~d (kU)
national wealth
RoY
nationalized company
k{ So{
natural interest
oM ,jB oM
natural interest rate
L oM fo
natural person
e }h{
nature of inventories
Bj] SB
near cash
kL{
necessity, requirements
J] ,Rno
negate
jo nBA ,jo
negative assurance onBA , BA
nBKeB B BRn jn nj toMBve
negative balance / adverse balance
financial reporting
negative confirmation
negative
negative
accounting
negative
Tj nAkMBve T
Tj nAkMBve An{
negative
kB
k Bo]
negative opinion
530
negative opinion
o
net asset
net avails
xjo nj Bow
jpBM d
negligence, neglect
B MB o .B MB
negotiable assets
B MB BM joPw A
negotiable check
pB jn Bow }Bi
net carrying amount
negotiable papers
net funds
negotiatble error
jAjnAo koi kU
negotiating bank
net
net
nAqnB BM ,k B BM
n M T o Am
e
AU TiA
}Bi
(value-worth)
}Bi xpnA
= network
L{
advantages
}Bi BAq
net
net
net
] nB~ }Bi
negotiation
net
net
net
net
net
net
UB jw xn
nominal value
UB Bp }Bi
SiAjoQ }Bi
net payment
net payment of salary
establishment
531
wA xpnA
nomination of directors
Aok k{ AkkB
nomination of inspectors
}Bi M e
net present value (NPV)
B BwnpBM k{ AkkB
kB ,jqB
nominee
non cash asset
ko AnAj
non convertible preferred stock
xpnA }Bi
s xpnA
net working capital xjo nj Bow }Bi
net worth
s xpnA
oM kM A
non management fraud Toko KU
non par value
wA BM o M
non tariff barriers
AoUo A
net yield
non-adjusting event
unaudited statements
kU o B ,eAo jAkn
woMBveo RBki
non-audit services
non-audited financial statements,
kz woMBve B BUn
nBo pn
non-cash activities
ko BTB
non-business day
non-cash contribution,
k{A oM fo ,wA oM fo
nominal interest, stated interest wA oM
nominal ledger (general ledger)
nominal owner
nominal price
nominal quotation
oTj
wA B
wA xpnA
S To
contribution-in-kind
non-commercial establishment
k{A B wA oM fo
nominal share capital
k{SLY Bow
ko q
ko A
nB\Uo vw
BTA nB\U o vw
non-compete agreement
non-compete agreement
SMBn k AU
kz kBU nBLTA
non-confirmed credit
non-conformity
532
oTvo kCnj
nAoUo A
jAjoTwA MB o
non-recurring items
non-refundable
non-resident
nz nj jL Bw , Bwo
non-returnable containers
nB]o
nB]o AnAj
non-current asset
non-delinsilile L/C
non-taxable
noncallable
noncash assets
noncash compensation
non-delivery
uU nj BM nBLTA
RBB zo
koipBM MB o
non-depreciable assets
nonhomogenous events
items
Qo A
nonmonetary liability
Qo kM
nonmonetary transactions Qo B
nonmonetary transfer
Qo jBL
nonoperating
UBo
nonoperating gain and loss
UBo Bp jw
,dM a
nonsufficient fund check
j] ov S M k{SzoM a
nontariff measures (NTMs)
B B RBA
BTAo
non-profit
kjwo ,jB~TAo
oTvo
oTv o q
AoUo RBAkA
nontariff trade barriers
AoUo nB\U A
kB ,nB\
jB
norm
normal
jBo RBB
jB SB cw
normal conditions
normal conditions
jB Ao{
numerical value
533
notes receivable
TBnj jBwA
(nz j) LB]j RB A
nB jB RBBw
normal hours of work
normal idle times
jB nBM RBA
normal income
nBT kCnj
normal labor hours, idle hours
nBM RBBw
normal level of activity
k{ qU TBnj jBwA
jBwA SLY oTj
SB jB cw
normal shrinkage (spoilage)
normal waste
nAjBM AnA
notesunsecured
notice
notice of change
BTAo BpBw
kwo k kM
BTA MB o
kB JBve M
nBLTA ]nj kM
notify
B SzoM
jAj ]U ,TiBw ,jAj oLi
notifying bank
notional profit
oB jw
notional rent
o nB]AB
notorious-ill named partner BkM o{
null and void
oYAM , B
number of days of sickness
k{qU TBnj kw
ATzQ
RBv\Un
TiAjoQ jBwA
notification
TiAjoQ jBwA
Oo
object
(q)
S Rn
object classification of cost
q kML
objective (RkkM) k ,BMA ,
objective classification
objective measurability
opAkA SMB
objective professional judgement
objective value
k{ B\A RAkU
obligations outstanding
RAkU
obligations under capital lease
(Bq) kML
objective evidence SLX kw , kA{
objective function
k jn MBU
objective information
RBA
objective test
obligations incurred
B RB{nAq AkA
( oT) Tvo j]
obtain, to acquire
B BRn AkA
(jM ) S
objectivity
objectivity principle
S A
objects clause
,B BUn AkA
BpBw zU k M Mo kM
TiBw q ,jo kT
obligate
obligation
kM ,kU
obligations and duties
B RAkU
offer commercial
offer price
occupied capacity
offering
Bw o
offering circular
xo A
offering date
o gnBU
offering price
jBzQ S
office en route
An M o oTj
office equipment
nAjA YBYA B RAq\U
occupational safety
offset requirement
535
B j] B
offer wanted
(UnB\U) jBzQ
jBzQ S
koi S To
offer, propose
of contract
BpAoU pA ZnBi B FU vn
vn kM ,oi pA Bi
off risk
off-board
tnM pA ZnBi RB
off-line
~ ,Tvv
off-setting
BQBBQ ,oUBU
off-setting asset account
nAjA pA YBYA
nAjA RBBw
office of departure
EkL o oTj
office of destination
k~ o oTj
office of loading
onBM o oTj
office of paying master SiAjoQ un oTj
office of unloading
hU o oTj
office supplies
nAjA RBq
officer
vn RF ,ovA ,nF
officer, executive director
Ao]A ok
office hours
officers of a company
Tv{n nA nAjA nF B v
nAjA ,wn
official, administrative
officials, responsibilities
wn BB ,v
offsetjo Xi ,BQBBQ ,vU ,SvA B
oUBT JBve ,kB JBve
(oUBU) BQBBQ
offset clearing
offset debt, reciprocal debt
oncost
536
on board B/L
on
on
on
on
on
Tz n BnBM
both sides
o j o nj
call
Ski jBC
cash basis
Gk
consignment
BA
cost ,kU nBMow (q) kU nBMow q
kU Tvo Bq
,k Xi An ok BLT{A j
MBT RBBLT{A
pooM JBve
offshore account
offshore banking
po oM nAkBM
offshore company
eBwAo So{
offshore contract nz pA ZnBi nj jAjnAo
offshore fund
pooM k
on demand
S RnAp TvzpBM k
oQ BA kA
old age insurance
S M ,oQ M
on hand
on my account
TvzpBM M k
oQ pA {B TvzpBM
old age salary
jnhBw Anj e
old, aged
,(k)
oldness of asset, age of asset AnAj Sk
oligopoly ,Bka nB~dA ,LB]ka SMBn
k{o ka nB~dA nApBM
koi nB~dA
oligopsony
omicile, residence (nAjA BTBA) BTBA
omitted dividend
kz SiAjoQ jw
on account (O/A)
JBvdA nM
on account of
SMBM
on account prior years UAw JBvdA
on approval
v
on deck / under deck {o op .{o n
on hire
on margin
on offer
qAk
Swj nj ,j]
(AnB]A) AAo
nAjBM AnA nBLTA koi
ji JBve M
iAj }ioU jBC
on account-current year
Tvo nB
nB] JBvdA
o{ M
on behalf of
o pA
on board / afloat nB{ ,Soe nj .Tz nj
jB~U ,oi (o nj) .oi o nj
(nAjRk) nAkj ,Sn M
on sight
on site tour
Tvo q
on-line processing
oTv xpAjoQ
on-line, real-time
nkM ,TwQ
on-the-job training
Ski xpC
on-time performance
M jo
on-voting share
En kM w
oncost
Tvo q ,BA q
o So{
one shift work
TM nB
one shift worker
TM onB
one-line consolidation
owU U
one-price policy
keA S SwBw
one-shift operations
TM RB
one-side confidence interval
537
open-end mortgage
one-transaction method
B jAkn oM TL xn
AodAU xn
one-variance approach
onerous contracts
open contract
B
open discount market
jApC qU nApBM
onshore contract
open doors
opening inventory
nj AkTMA B j]
,(nj A) eBTTA j]
nj A B j]
,BMBve bBTTA
opening the books
kk] oUBj M BMBve kB
opening trial balance eBTTA zBpC pAoU
operable time
woTwj Bp ,jBC Bp
operate, practice
jo
operating
BpBw SB ,UB
operating (income-profit)
UB jw
opening stock
operations
open order
nAmBow
oTz k
open-end fund nAmBow
oTz k
(oT) jkdB Bow BM
activities
RB xjo nj
UB BTB
So{ UB B wnoM
operating asset
RB pA Be jn k ] BBo]
operating cycle
operating cycle
operating earnings
operating effectiveness
operating income
538
operation leverage
UB oA
RB dU
operation research
operation test run period
zBpC jo nj
nB M z Bp
operational
UB
operational accountability
hwBQ
Ao]A RBB Sv ,RB M SLv
operational asset
UB AnAj
operational audit(ing) UB woMBve
operation time
RB Rnk , So
operational control information system
UB oT
,UB q
nB\U keA jB RB q
operating performance
operational expense
(jo) UB BSLv
jo jw
operating ratio
UB SLv
operating report
UB xnAq
operating reserve
UB oBil
operating profit
Bow M nBTiBw
opulation of interest
order
order
order
optimal level
539
J }~hU xn
optimum output
(o jn) J ~d B \T
optimum performance
(RB) J Ao]A
J eAn
stock level j] J ke
tariff
M oU
trading range
J Aj
xo koi M ke ,kTw jAj
J jBTwA
use
optimum solution
optimum
optimum
optimum
optimum
nB nj J ke
option B nBTiA ,JBhTA nj jApC ,nBTiA
option dealing
order
order
o jn nBC B]
jo KUo ,jAj nTwj ,jAj xnBw
No
xnBw nB{
bill
jo Ae RAoM ,{nBw Ae
check
jo Ae a
confirmation
xnBw kFU
order cover
order ticket
order-getting costs
xnBw SBnj Bq
nAjji .RBLUoU
orders in transit
MBnApBM RBLUoU
An nj RB{nBw
jB \
ordinary income
out flow
540
ordinary income
jB kCnj
orginal capital
A Bow
A hv
orginal copy
orginal documents
orginal invoice
ordinary profit
record
A q
A
nAk
A JBvdUn
A nAkBw
origin
Fz ,EkL
origin of risk
oi Bz
original
A ,A
original capital
A Bow
original cost
A BM ,A S
original cost standard
A q nB
original documents A jBwA ,A jBwA
original entry
oTj M ,A SLY
original entry error
SLY Tvh BLT{A
original estimate
A jnCoM
original goods
L A B
original issue of shares
Bw A nBzTA
original markups xo S A yAqA
original maturity
A kwnow gnBU
original receipt
A kwn
original selling price
xo A S
original value
A xpnA
originate
pA To zaow ,To RFz
originator
kU ,kjKUoU
So{ BSB pA {B jw
jB oU
ordinary repair
ordinary share
jB w
ordinary shareholders equity
(ordinary shareholders funds)
jB Bw BLeB
BpBw
BpBw nAj
BpBw BoT
jB~TA wU nB BpBw
organization for european economic
cooperation (OEEC)
corporation
BpBw
BpBw BoT
organizational goal
BpBw k
organizational relationships BpBw MAn
organizational status
BpBw S
organizational structure
BpBw nBTiBw
organizational unit
BpBw keA
organizations, institutions
RBvw
organize
jo jBpBw ,jo uwFU
organizer
vw
organizing
kBpBw
organizational controls
other assets
B] jw A oBw
other information included in annual
reports
other liabilities
BkM oBw
Bow Zoi
kAq
oT pA ZnBi
541
output report
]oi xnAq
output scanning
output-oriented principles
BkBTw oM qoT A
jonB A
outputs
outright
ov
outright exportation .ov RAnjB
outside broker
(tnM) wno j
outside controls
]nBi BoT
outside director
BpBw pA ZnBi ok
outside shareholder
SA nAkBw
outside the power
nBTiA pA ZnBi
out-of-date check
out-of-pocket costs
~d cw nj nBMow AodA
outsider
outsourcing
(kz) Bow
outstanding check
a ,kz SBnj a
outstanding commitments
(kz) RAkU
outstanding debts
outstanding deposit
(kzSiAjoQ) j
An M BjoPw
outstanding orders
k{ Jm] BA
Jm] BA
over absorption of fixed cost
over alloting
542
over-absorbed overhead
over-and-short
over-applied overhead
k{Jm] q jApB
BA q
overcharge
S{AjoM BA
overdraftcash
nBMow q ,nBMow
Jm] BA
overhead absorb
nBMow kU JBve
overhead analysis sheet (overhead
distribution summary)
overhead appropriation
overall efficiency
overhead charge
overabsorption
B pC
wnoM
oi
oi jnCoM
overall feasibility
nBMow q RoB
543
overstocked goods
nBMow q
(owBM) w Yo]
k{ nBLA ke pA yM B
overtime allowance, overtime pay
overtime free
overtime hours
productivity variance)
overtime pay
overhead expenses
(owBM) nBMow Bq
overhead in process SiBw Bo] nj nBMow
overhead per unit
nBMow keA fo
overtime work
overtrading
overvaluation of stock
j] MBpnA BA
nBMow S RoB
overvalue (overvaluation)
nBMow o~
owBM Bq
overheads
overheated
nU SBe
overloading
onBM BA
overnight loan
L{ A
overnight money
L{ Q
overpaid
(e pA yM) ke pA yM SiAjoQ
overqualified
pAoeA Ao{ pA oUBM
overrate
jo MBpnA A xpnA pA yM
overrider (overriding commission)
overseas
overseas company
jBA j e
]nBi ,nBdM AnB
nBdM AnB So{
overseas-income taxation
overwork
owe
own
owner
owner of the goods
owner withdrawals
A pA yM MBpnA
ke pA jBp nB
jM k
jM B
B ,KeB
B KeB
B BT{AjoM
owners equity
SB e
Pp
Pacioli, Luca (1445-1514)
Bv M ]U kM) a k B
(B q]
kLk B kMTvM jq
package pay
packaged program
jBC BoM
packaging cost
kMTvM q
packet, small package
a TvM
packing and distribution
pU kMTvM
packing and loading expense
onBM kMTvM q
BwnA kMTvM
packing and shipping
packing expense (charge) kMTvM q
packing list
;kLk B kMTvM Rn
k{ kMTvM BB Rn
TvM RBTd S{AjjB
packing note
packing, packaging
kMTvM
padding expenses
Bq Bq
paging
pA RBA BjAj BTA kAo
(BAn) o BBe M A Be
k ,k{ SiAjoQ
paid
paid check
TiAjoQ a
paid in (up) capital, contributed capital
k{ SiAjoQ Bow
Aqi Bw o
paid in capital from retirement of
treasury stock
k{ SiAjoQ M
paid up policy
k{ SiAjoQ C M e ABM
k{ SiAjoQ Bw
paid up share (stock)
paid-in
k{ SiAjoQ
paid-in capital
k{SiAjoQ Bow
paid-in capital in excess of par
Bw o
Bw o
paid-in capital surplus
paid-in surplus
Bw o
paid-up capital
k{ SiAjoQ Bow
paid-up insurance
k{ SiAjoQ M
parallel simulation
tnM nj ~ n jB\A
pansion and saving department
paper assets
paper profit
paper rate
paper tiger
par
part paid
545
par bond
pA pBwL{
parallel testing
pA pC
parameter
,oTAnBQ ,SMBY B
parametric test \woTAnBQ ,oTAnBQ pC
parcel of bills
RAoM TvM
parcel post
TvQ TvM
parcel post receipt
TvQ RBBA L
parent
njB So{ ,A nB\U keA
parent company
,njB So{
o BkeA To{ B A nB\U keA
/k oT An
parent company auditor
(wA) A SiAjoQ
par exchange rate, exchange parity,
foreign exchange rate
pnA oMAoM fo
par of exchange
A So{ SB knj
pnA wn fo
wA xpnA xn
pnA wA fo
njB vw
parents percent of ownership
A So{ SB knj
parent-subsidiary relationship
o ,A MAn
nAjBM AnA wA S
par value of shares
Bw wA S
parenthesis-free notation
parenthetical information
Bw wA xpnA
wA xpnA nU
wA (SiAjoQ) qnA
par-clearing
qTAoQ kM S{AjjB
paradigm
parallel hedge
nj B{ oM T{ T S Be kB
BjAjnAo
k{ SiAjoQ Sv
part paid
AjAnBQ ,o A
paragraph kM ,o~LU B jB pA Sv
RBT BpnA koi o pA vn y{Q
part shipment
parties to bill
546
part shipment
B pA Tv e
participating dividend
k{ SiAjoQ B q] JBvdUn
Tv SiAjoQ
part-payment
participating insurance
partial relief
jw nj SnBz e BM pBT w
participating stock
Lv .}B BwB{
Lv jBTA
q] jzhM
partial reliance
(B nj) w M
jw nj k SnBz Bw
participation certificate
participation credit
instalment
participation funds
RBj M e
SnBz oM B n
TnBz nBLTA
TnBz ]
TnBz A
participation loan
particular average
k{ SiAjoQ RBj M Bw
q] SnBz
partially participating
partnership, cooperation
participation, partnership
SnBz
nB ,S Ao{
|Bi B
participating bonds
(RB) jo |Bi q
particular partnership |~h SnBz
jw jApB nj k{ w e BM pBT Bw
participating clause
particular(s)
parties to bill
Bp jw |Bi q
,}hz ,RB~hz
RAoM nj l |Bh{A
parties to contract
patent office
547
parties to contract
jAjnAo o
partnership liquidation
partly finished
parts list
goods
party
TiBw B
BU ApAkA BU B j]
partly finished store TiBw B nBLA
k{U nBLTA
U Tv BM A
partly secured loan
partner
nB ,jM nB ,jM o{
(l o) l
,qn ,K~U ,jBTA pA
pass
B jo K~U ,jo nL ,T{m
pass-book oTz BM nB] JBve oTj
passage
nL e
passage of title
SB BTA
passavant
nL AoQ
passavant declaration
nL BnBA
passbook
BM (pAkAuQ) JBve oTj
passed
k{jn
passed dividend
kzA Bw jw
passenger manifest
Bw o BTo{ dA
Bw o So{ jw
Aq]A Rn ,jA Rn
B o
partnership profit
SiAjoQ C wA L BU p Bw
kz
k{BM
SiAjoQ
partly paid, semi-paid
partly secured
k{ U ApAkA BU
partly secured credit
oTz JBve BM o{
o{
partners
Bo{
partners of the company
So{ Bo{
partner participant
passive bond
agreement
liquidation
BU So{ dA
patent
patent office
L RBki q
kwnow T{m kwnow
(k{ S) T{m
AoTiA e
AoTiA SLY nAjA
548
AoTiA e
patent, pervasiveSLY e ,k{SLY AoTiA
nAjoM oM e ,AoTiA
k{ SLY AoTiA KeB
patentee
patrimony
(oU) Yn AnAj
pattern
A
pay plan
pay up
q }~hU A
(n) o j
(An) nAm n
pawn broker
pawn setter
jo SiAjoQ
pay-as-you-earn
T{Am o ,(n) o
nAmo ,An
pawner
pay a draft at sight
nAkj RAoM SiAjoQ
pay-as-you-go
pay-through bonds
nAmBow SiAjoQ nj
pay bak
pay by check
pay clerk
pay day
pay in advance
pay in installments
pay interest
SiAjoQ kw
TiAjoQ a BM
SiAjoQ k~T
SiAjoQ pn
jAj yQ Q
TiAjoQ BvA M
TiAjoQ oM
SiAjoQ nF
(] SzoM) jpBM
pay off
pay office
SiAjoQ nAjA
pay officer, pay master
SiAjoQ k~T
pay on credit
TiAjoQ v Rn M
pay out rate
LB Rn nj SiAjoQ MB
payable at destination
Be ] nj RAoM
payable to order jo Ae M SiAjoQ MB
payables turnover period
AnBBTvM qnA nj
payment bill
Bow SBpBM nj xn
payback method
payment, disbursement
549
TiAjoQ RAoM
payment bond
SiAjoQyQ BTB
payment by instatments BvA M SiAjoQ
payment by results
k{ M wU SiAjoQyQ
SiAjoQ gnBU
payment date
payment in advance, payment on
payback period
account, disbursement
SBpBM nj oM TL xn
payback period reciprocal
SBpBM nj t
MBpBM nj
k{ ]o L
ko
payback reciprocal
paydown
payee
a ko
payment of wages
kw ko ,kw ] kSBnj
] kj ,k SiAjoQ
payer
paying agent
SiAjoQ kB
paying back
SiAjoQpBM ,jAjoTwA
kSiAjoQ BM
SiAjoQ Ae
paying credit
AiA pA uQ SiAjoQ
BSiAjoQ Tvw
payment system
SiAjoQ Ao{
payment under a guarantee
payment authorization
payment, disbursement
SiAjoQ kw
SiAjoQ
payoff = pay-off
550
payoff = pay-off
pecuniary dificulties
Bow MBpBM nj
RAkB k]
payoff table
Q Rz
pecuniary punishment
k RApB\
peer review
,AnB w M wnoM
BzP woMBve
pegged rates
Bw jw SiAjoQ SLv
payout time
nApBM S SLXU
pelf, unlawful (illigal) property
payroll computations
ozB B
Aq] RAno
penal provisions
penal records
o MAw
penal responsibility
Aq] Sv
penalty
o] ,RApB\ ,o
penalty agreed beforehand SAo
penalty rate
o] fo
pending accounts
BJBve
pending expenses, suspense cost,
deferred expense, accrued expense
q
o{ nj e Bj
pending lawsuits
Bo] nj e Bj ,bo
Bj
pending litigation
penetration pricing
Bop nAmS
penny shares
BM nAjBM AnA
penny stock
xpnA Bw
pension
TvzpBM
jqTwj e
ZA ,oX Ake ,]nj BT
peak
peak efficiency
CnB oX Ake
peak load
nBM oX Ake ,oX Ake nBM
peak sales
xo ZA
pecking order
SA KUoU M
peculator, embezzler (k jpj) uTh
pecuniary benefit
pA Be Q jB B k ] }Bi
Mo Bq jo pA uQ ,B
TvzpBM k
pension and saving fund
TvzpBM pAkAuQ k
pension and savings pAkAuQ TvzpBM
pension benefits
oTv
pension contribution
TvzpBM w
pension cost
M k M BonB Bw q
/k SiAjoQ TvzpBM
pension costs and retirement plans
TvzpBM Beo Bq
pension development
pension development
pension fund
oTv yAqA
TvzpBM k
xo knj xn
percentage
knj (SLv)
percentage bonds
TvzpBM ] nAmBow
oTv
liablity
TvzpBM kM
office
TvzpBM nAjA
payment
oTv SiAjoQ
plan
TvzpBM ] bo
plan fund TvzpBM bo k
pension lapse
pension
pension
pension
pension
pension
551
pension reserve
TvzpBM oil ]
k{ BU BM M yAqA knj
knj xn
percentage of completion
U knj
percentage method
nB U knj U xn
percentage of debtors to turnover
xo M sB jw knj
percentage of gross profit to turnover
Bw nj ,BBw
Aow
Aow kCnj
per capital tax, capitation tax
Aow RBB
per cent = percentage
knj
per contra
oj o pA ,uoM
per contra account balances
xo \e M sB jw knj
percentage of net sales
JBve oj o BM pA kB
pn nAo M ,nAo pA ,Apn ,pn nj
per mensem
B ,B nj
per pro
KB] pA ,B\M
percapita debt
Aow kM
percent
knj
percent of ownership
SB knj
percentile
v B{o knj
k , k
per diem
(hU B) qU pBT fo
peresentation for paymant
552
Bow B nApBM
perfect competition
B SMBn
perfect loss
}Bi Bp , Bp
perfect markets school B BnApBM KT
perfect monopoly
B nB~dA
perfect negative correlation
B TvL
perfection standard
(CkA) B jnAkBTwA
perfectly competitive market
B SMBn nApBM
perforated check (cheque)
perform
(k{ BM) k{ a
jo Ao]A ,jo
performance budgeting
(Tj) UB kM]jM
Ao]A RBA \
performance evaluation
jo MBpnA
performance gap
jo B{
performance goals
UB Bk
performance data
SB M
jo B~iB{
performance measures
jo y\w
performance indicators
performance withholding
evaluation
jo MBpnA
jo woMBve
performance audit
nB Ao]A U kw
performance bond guarantee (P.B.G)
UB ]jM ZnBh
performance budget funds
UB ]jM RAnBLTA
performance budget period
UB ]jM nj
UBLwBd nj q ,Anj Bq
nBLTA nj
period of credit
period of credit allowed
U nj
period of hire
investment
553
period of hire
nB]A nj
M Rk
period of insurance
pBMow Ski Rk
period of office, term of office
k~U nj
period of payment, grace period
period to date
SiAjoQ nj ,SiAjoQ S
gnBU A BU Rk
term
nj
nj M nj oU xn
period-to-period comparisons
nj M nj BvB
nAjA
periodic
Anj p wT
JBT Bjw
periodical profits
periodicity concept
,Anj
Bp }hz Bnj j] oM TL A
periodicity periodicity assumption
periodic cost
nj q
(nAjA) Anj kCnj
B nj o
peripheral or incidental transactions
jB~U B L] RB BjAkn
omQjBv
perishable
k{B ,k{kwB
perishability
k{kwB B
oTvo kA
perks
permanent account
Aj JBve
permanent annuity
Aj oTv
permanent asset
,ABow AnAj
(p) z AnAj
permanent audit file, permanent file of
auditing
woMBve Aj koQ
permanent capital
Aj Bow
permanent capital company
Aj Bow BM So{
permanent decline z Aj yB
permanent decline in value of
investment
permanent difference
personal interest
554
permanent difference
z RBU
xpnA Aj yB
(SMBY) oTv kCnj
permanent income
j] Aj MBpnA xn
perpetual inventory, permanent
inventory
nBLA pA Aj oj]
perpetual method
Aj xn
(PIBS)
perpetual warrant
permanent investment
Bw Aj koi nBTiA oM
z
perpetual, permanent
perpetual, permanent, constant
Aj
perpetuity
Aj no
,oAAjB BvA
perquisities
oU Aj T
permanent-total disability
Aj jBTAnB pA
permissible capital payment (PCP)
UBLwBd nj ,Anj
j B{
perpendicular spread
perpetual annuity
oAAjB v
perpetual audit
B j] M Ak kwn
perpetual bond
nBLA j] Aj oT
person
p
A{Be BAq ,k B BA
BpBw keA ,}h{
personal (check-cheque)
(BMo) ~h{ a
~h{ JBve
personal account
personal account of partner
o
,Ao oTv ,Aj no
wA ~h{ BJBve
personal chattel AA , AnAj
personal consumption
~h{ o~
personal credit
~h{ nBLTA
personal debt (liability)
B j] Aj SLY A koQ
perpetual inventory method
oj] Aj xn
perpetual inventory posting system,
perpetual inventory system
~h{ B qnBoM
personal financial statements
personal interest
personal investment
personal investment
~h{ nAmBow
~h{ kM
~h{ A
personal liability
personal loan
BnB BTA q
BnB
pB\ |Bh{A
persons authorized
philosophy of auditing
555
~h{ AA oM RBB
personal property, personal asset
~h{ AnAj
personal related benefits
personal relief
personal representative
J iAj oT xn
oAo L{
pervasive network
pervasive principles
oAo A
pessimist auditor
MkM toMBve
pessimistic
BMkM
pessimistic checking
o U A , o U ok
personal representative (PR)
kB , o U A ,~h{ kB
personal responsibility
(jo) ~h{ Sv
~h{ pAkAuQ
personal saving
pessimistic report
S ZAohTwA pA Be jw oM RBB
AjoAhU oTj
petty cash book (PCB)
petty charges (expenses)
q] ZnBh
petty disbursement
q] SiAjoQ
petty expense
q] q
petty landowner
B joi
phantom income
kz kCnj
phantom profit
S jw
phantom stock plan
MkM pA {B kwn
BMkM xnAq
phase
phase-out period
BnB AkhTwA q
personnel training
nm nj ,\nkU U nj
M ]jM Bw B B nj vU
phasing
oTM oT n M oTBU BUk
kkQ ,jAkn
phenomenon
philips curve
uP d
philosophy of auditing
woMBve v
jz AnAj
physical capacity, practical capacity
So
kwn
A B
() oT
physical checking
physical commodity
physical control
556
physical count(ing)
(Bj]) xnB{
physical deterioration
AoAj nAj
piece work costing
jqTwj jqnB fo
A ,(jk) AAj fo
piecemeal opinion
}B onBA
piecework
(AB nB ) nB anBQ
piece-rate
piecework order
physical distribution
physical evidence
physical examination
q kBz pC , wnoM
q BzBpC
physical flow
q xjo
physical exams
Bj] q xjo
physical flow schdule q xjo k]
physical inventory
,q j]
( ) q nAjoMRn
physical inventory count
q opAkA xn
physical measurement allocation
q opAkA BL oM }~hU
physical observation, physical check
kBz
physical stock ( ) B q j]
physical stock count, actual stock count
B j] (A) xnB{
physical stocktaking
( ,) q oj]
physical unit sampling
q keA o
q jBeC xn
dU onBM
(nBanBQ)jqnB xnBw
BQ jq
(kyQ) A o
pilot testing
UBk , jkd pC
place and date of issue nk gnBU d
place of delivery
dU d
pilot sampling
hU d
onBM d
place of loading
place of receipt
kwn d ,SBnj d
placed deal
AnA B nAjBM AnA o
BBM pA o B BM w M o
nAjBM AnA {ok
placement
placement decision
BinB wU TikA
bo
planned
k{ qnbo
planned budget
BoM MB ]jM
planned cost
(]jM B) BoM L q
planned detection risk
z k k{qnBoM vn
planned direct hours of work
557
planning horizon
qnBoM A
planning materiality
woMBve nj SA qnBoM
planning memorandum qnBoM oMnB
planning model
qnBoM A
planning principles
qnBoM A
planning risk
qnBoM oi BTeA
planning, programming
planned investment
system (PPBS)
planned maintenance
plant
qnbo ,qnBoM
RAq\U RC{B
plant asset
planned price
kU k{ qn BoM \e
ABoM [BT
planned results
BinB AA
plant capacity
BinB wU ]jM
RnB qnBoM
woMBve qnBoM
planning audit
planning audit work
BAnAj wU qB] ]
BinB nAqAShw xpnA
plant hard cost
plant layout
BinB nBTiBw
plant operation work
BinB nj nB
plant physical capacity
BinB So
plant protection cost
woMBve RB qnBoM
planning budgeting system
k{ qnBoM BSB Bp k]
planning department budget
BinB pA SBe q
RC{B B\MB]
plant rearragement
plant utilization budget
portfolio construction
558
political insurance
n Y ,o ,T{Am Y
k{ jnAm o AnAj
pledged share, pledged stock o nj w
pledged stock
o nj B j]
pledgee
Uo ,koo
pledger
nAmo ,kjY
pledging of receivables RBLB nAmo
pledging, pledge T{Am U ,nAmo
pledgor
An ,nAmo
plicy reserve funds
M oil ]
political risk
pledged asset
B T{BLA SwBw
jw jk\ nAmBow
B pBwU
point venture
pointer
pooled investments
qoT BnAmBow
B (
AoT{A) jBdUA
pooling of interest
approach
nAmBow S] nAk kA
plowback
wBw M
wBw vn
woMBve RB oMnB
policy depreciation
]nBi Sj nBLTA vn
portfolio
BnAmBow TiBw T
portfolio construction
portfolio entry
post dated
559
portfolio entry
positive carry
protection)
positive confirmation
portfolio investment
ABow BroQ pA A\
portfolio of securities
J B oA
SLX k BBo]
nAmBow \ jo MBpnA
portfolio return
portfolio revision
portfolio theory
nAmBow \ o ,UoQ nU
portfolio turnover rate
Rk kM BkM nB] ~e
ports and warehouses office
{ jBA
B nBLTBM o kw
position building
To
position trader
RkBU oB
position bond
(S)
positive accounting research
nAkMBve UBLYA nU
SLX xn
SLX pA ,SLX kB
BpAoU gnBU pA uQ B
post balance sheet disclosures
BpAoU gnBU pA kM nj
post balance-sheet review
power to refuse
560
postdate
post
post
post
post
nAjk a
dated document
oi gnBU BM kw
dating
oi nAmgnBU
entry
(B B\A pA uQ) oTj SLY
giro
B SvQ
TvQ Ae
L RBki kM
posted
posterior probabilities
BpAoU gnBU pA kM B
gnBU pA uQ BpAoU nj
post-balance-sheet events
post-book
BMBve SLY
postponement of inception nB o{
U
postulate
A ,e ,kM oA
kB ,
post-cessation receipts
post-retirement benefits
U SvQ q
postal
TvQ
postal cheque
TvQ a
postal code
TvQ k
postal items
TvQ A
postal order (PO)
TvQ Ae
postal parcel
TvQ BTvM
postal receipt
TvQ kwn
postaudit
B jAkn pA uQ woMBve
vQ RBTeA
posting
potential benefits
BM B jBU
BM U
potential future benefits
UC BM B
potential interest
BM B ,BM oM
potential investor
BM nAmBow
potential liability
BM kM
potential dilution
UAl oi ,BM oi
BM zB]
potential substitution
potentially exempt transfer
power to terminate
pre-operation earnings
561
power to terminate
gv nBTiA
ok RF B RAnBTiA
powers and duties of legal inspector
pre audit
koi pA yQ Bjw
pre-audit, pre-auditing
BwBwA BA RAnBTiA
RB pA L woMBve
pre-closing
B LB BpAoU
BSo{ nj BA RAnBTiA
jM
practicability
practical
(Ao]A MB)
practical activity level SB cw
available capacity
toTwj nj So
practical insolvency
practical pricing
pre-emption
pre-emption rights
practical standards
pre-incorporation expense
joMnB . BjnAkBTwA
practicality
jM joMnB SMB
practice
(Aoe SnBz) oe
practice bulletins
joMnB BBoLi
So{ zU pA L kCnj
pre-incorporation loss
So{ zU pA L Bp
pre-incorporation profit
practicular average
nAjoMoM pA L ZnBh
nAjoMoM pA L Bp
pre-operating loss
practice notices
joMnB nU ,Ao nU
pre-numbered
So{ zU pA L jw
k{ nAmnB{ L pA
pre-operating costs
pre-operation earnings
nAjoMoM pA L kA
pre-operation profit
preference
562
pre-operation profit
nAjoMoM pA L jw
pre-operational expenditure
nAjoMoM pA L Bq
pre-preferential debt
pBT kM ,pBT j
kU pA L ZnBh
pre-separation point cost
U pA L (k{ BU S) q
U pA L RBB
RBB ov pA L jw
pre-tax income
pre-test
L pC
pre-trading expenditures
nB pBC pA L Bq
preacquisition devidends
predeterminded cost
~dU pA L Bw jw
preacquisition earnings ~dU pA L jw
preaudit
woMBve pA yQ
precarious employment
nCBp nB
precaution, conservatism, prudence
BTeA Boil
kU e SBn
B n
L nj
precedence
precedent
preceding period
preceding year accounts
yQ Bw BJBve
preceding year basis (PYB)
preceding-year basis
k{U yQ pA q
predetermined overhead rate
k{ U yQ pA nBMow fo
predetermined profit k{ U L pA jw
predetermined rate k{ U yQ pA fo
predicive value
MyQ xpnA
predictability
MyQ SMB
predicted difference
MyQ TiA
prediction
preemptive right
precision
preference
pBT Bw BLeB B
,pBTA ,B B\A kU e
Bd]n ,oUoM
563
preferential tariff
shares
preferential timeseter
pBT Bw
B M BAnAj SBnj nj SA
So{ dA
preference as to dividends
preference bond
Bw jw SBnj nj SA
pBT o kw
preference dividend
pBT Bw knAj M T jw
pBT Bw
preferred (stock - shares)
preferred capital stock
pBT Bw
preferred creditor
(k) pBT AnBL
preference in liquidation
~U nj SA e
preference right, preemptive right
(SA) kU e
pBT w
preference share
preferring creditors
prefix notation
preformance guarantee
pBT Bw BA
preference shares dividend, preferred
dividends
pBT Bw jw
pBT e pA nAjnioM
preferential claim (k K) pBT K
preferential creditor
SA BM nBBTvM
preferential
(pBT) k kM
prejudice
nAkzQ
prejudicial
(p ) nCBp
preliminary
AkTMA
preliminary announcement jw MyQ
preliminary audit
A woMBve
preliminary balance sheet
preliminary budget
UBk BpAoU
UBk ]jM
preferential duty
d]oU o nA e
preferential exchange rate
preferential rate
pnA d]oU fo
(pBTA) d]oU fo
bo UBk Bq
prepayment-current year
564
(UBk) A q
kU UBk Bq
BA ,qB]
preoperation expense
SA cw nBMnj A RB
preliminary phase of review
nAjoMoM pA L q
preoperational expense (cost)
wnoM UBk eo
preliminary planning procedures
RB o{ pA L q
SiAjoQyQ
prepaid
preliminary prospectus
vomQ CyQ
preliminary statement
q SiAjoQyQ
q SiAjoQyQ
M SiAjoQyQ
prepaid expense
prepaid insurance
UBk JBvdUn
prepaid interest
prepaid items
SiAjoQyQ A ,BTiAjoQyQ
nB]A SiAjoQyQ
prepaid rent
prepaid tax
k{ SiAjoQyQ RBB
preparation
nAkU ,jBC ,pBwjBC
preparation time
Ao Bp ,jBC Bp
xnBw kU RB k jnC
jo U
prepare
prepare a declaration
Bow Bw o
premium on debenture account
BnBA jo U U
preparing and issuing report
prepay
on common stock
jB Bw o
xnAq nBzTA U
jo SiAjoQyQ ,jo SiAjoQ L pA
jo SiAjoQyQ
SiAjoQyQ
pBT Bw o
koipBM o
premium on redemption
premium rate
o fo
premium statement
premium stock
premium value
Bw xpnA BA Rn
nAjqB] w
o BM xpnA
RBB SiAjoQyQ
prepayment-current year
nB] Bw SiAjoQyQ
prepayment-prior years
prepayment-prior years
UAw SiAjoQyQ
oUoM
kpAjoQ yQ
preponderance
preprocessor
preproduction costs
(nAjoMoM) kU pA yQ Bq
preproduction expense (cost)
prerequisite
prerogative
prescribe
prescribed
565
xpnA }iB{
xpnA oM B
xpnA xn
present value method
present value of 1 BBQnj xpnA
kC Swj M kM Bnj pA o
present value of an ordinary annuity
kU pAkAAn pA L q
pByQ
(s e) s pBTA
jo no ,jo q\U
k{ oU yQ pA ,k{ no
nBTA jn k BBo] xpnA
(Bp Sjkd =) Bp no
prescription right
Bp no oYAoM SB e
prescription title
keA L xpnA
present value table
Bp no oYA nj M SLv e
q\U xn
prescriptive approach
xpnA M kLU k]
present value table of 1 Rial
Bn xpnA k]
woMBve
Bow Be xpnA
pn xpnA
Bn nj A BvA xpnA k]
present value teble of an annuity of
1 RialBn jB BvA xpnA k]
present worth = present value
xpnA
AnAj pn xpnA
present, render
B Bw
present of financial statement
B BUn AnA
present production capacity
kU nB] So
present value (discounted value)
xpnA
present value amortization
xpnA
TwA xn
xpnA nT B
B BMBvdUn AnA d
JBvdUn AnA
presentation of invoice
presentation of the budget
]jM AnA d
presentation report
price gap
566
presentation report
kU xnAq
presentation statement
accounts
kU JBvdUn
presents fairly kj Bz J d M
preshipment inspection
e pA L wnpBM
So{ un B Bok
president
prestigious goods nAjRo{ \U B
presumption income tax
RBB pA L pA Q jn Bo]
pretax rate of return
L Bw BJBve
L Bw woMBve
previous years books
L Bw oUBj
previous years expense
L Bw q
previous years inventory
L Bw oj]
jo nAmS
price
price (rate) variance
(fo) S AodA
price / earnings multiple approach
jw M S Ko xn
S kU
price ceiling
J S ,S w
price contract
}hz S M jAjnAo
price control
S oT
price current list, price list BS Rn
price cutting
{ S
price determination
S U
price difference
S RBU
price discrimination
S qBU
price earning ratio
kCnj M S SLv
price adjustment
jw M S SLv
jo BM TwA
price enquiry
price equalization
(S BvU) S jBU
S jBU
BinB dU S
price ex works
price fixing agreement
S SLXU BSA
L woMBve BoM
woMBve xnAq
previous audit report
(woMBve L xnAq) L
L toMBve
previous auditor
previous records
L MAw
nAk
price gauging
price gauging
pricing strategy
567
S hU ,S y\w
price impact
S oYA
price increase
S oU
price index
S }iB{
price index increase S }iB{ yAqA
price-earning ratio
accounting
w kCnj M S SLv
S SLXU SwBw
price-fixing policy
S cw RBBw
S jkd
price list BB S Sv ,S Swo
price making
kMS
price limit
price, value
S M jw SLv
BS }iB{
price-indifference point
S UBUM
price-level accounting
S cw nj oU BL oM nAkMBve
k{BU BM
BS cw BL oM k{ kU
level
BS cw oU
jqTwj (kU) nAk fo Tvw
price-sensitive information
Bw S p }iB{
price-weighted market index
AnA S p B oM TL }iB{
nAjBM
(nAj fo) nAjBM
priced
pricing and extension fraud
S ] BS nj KU
pricing based on return on capital
pricing decisions
pricing full cost
q tBwAoM nAmS
pricing methods
nAmS B{n
pricing on bargain
jp Ba tBwA oM nAmS
nAmS SwBw
pricing problems
nAmS Bv
pricing strategy
nAmS sUAoTwA
pricing policy
S AodA dU q\U
S \e AodA
BM
568
primary objective
A k
primary obligation
A A RAkU
primary offering
nAjBM AnA A o
primary production
A kU
primary relatives
A ]nj BTvM
primary reserve fund A TikA ]
primary reserves A (BTikA) oBil
prime bank bill
pBT BM RAoM
prime bill
(B nBLTA B) pBT RAoM
prime bill of exchange pBT jBwA RAoM
prime bond
A ]nj o kw
prime budget
A ]jM
prime cost percentage
A BM knj
prime cost principal
A Bq
uwFU Bq ,A Bq
(nAmS) S U Tvw
nAmS
Tvh , pA yQ ,k ,Svh
pricing, costing
prima
prima facie
A k woMBve (A)
primary auditor
(Tv) A Bq ,A BM
A kw
prime document
prime entry
A SLY
prime entry books
A SLY oUBj
prime interest rate
A oM fo
prime model, primal model
A k
prime rate
A fo ,(pBT) oTM fo
primitive
}hz oU B A
primitive books (k - AkTMA) A oUBj
primitive source (zQ L) k L
(jAjnAo SB , nj) kjnTwj
A
principal
principal amount, principal sum
A L
A toMBve
A oUBj
principal auditor
wBwA B BRn
A B
primary functions
primary issue
A Bw nBzTA
primary liability
A k ,A j
primary market
A nApBM
principal books
primary movement
A nApBM RjBL
A kk{ oU
]jM (A) k B
(k) A nBL
principal debtor
(k) A nBkM
principal creditor
SnBz A qo
principal products
A R~d
principal-agent relationship B MAn
kB MAn ,Sn JBMnA MAn ,ok
principal products
prior probabilities
kU e BM pBT Bw
zQ RBTeA
jnCoM RBTeA
principle of conservation
principle of consistency
statements
B RBLY A
principle of consistency for comparison
S] n RBLY A
private offering
569
A]jM RBAodA M ]U A
dU A
principle of realization
jo U A
k{ BU S nAkMBve A
principles of double entry accounting
oj nAkMBve A
nBTn C A
,tnM MBU nj S SLY
k{ NBa ,jo NBa
L B nj RBeA
private
private accounting
private bank
~h{ ,~i
~i nAkMBve
~i BM
~i jAjnAo
~i Bq
private debt
(~h{) ~i kM
private deed
~i kw
private financing
~i B FU
private costs
~i Bnj M
L nj BJBve
L nj
private offering
|Bi Bw So{
~i oTj
~i oUBj
|Bi Bw So{
~i o
~i SB
Bw ~i o
~i AA
~i yhM
probate value
570
pro-ration of costs
probabilistic forecasting
RBTeA oM TL MyQ
probabilistic sample selection
probability of loss
(income)
privity
BAq
(jAjnAo o M) e MAn
Tv{n BTeA
Bp no BTeA
A miA BTeA
probability proportionate to size (PPS)
privity of contract
jAjnAo o Sv
pro forma data
sampling
BTeA BjAkn o
<nqM B pAkA> BM KwBT
BTeA
probability sample
selection (PPS)
probable event
k{ MyQ B BRn
,BooQ ,nT ByQ
pro-forma invoice
S JBvdUn
pro-rata rate (SLv M vU fo) Lv fo
probability-proportion-to-size sample
RC{B BTeA o
BTeA xpnA
probate value
R B ,T AA xpnA
probe, review
571
probe, review
xB ,wnoM
v oU
problem definition
process control
process cost account
problem delineation
eo q JBve
(Fv) BM cozU
problem error cause, problems, errors,
mistakes
RBBLT{A
Ao]A BTB
eAo MB q nAkMBve
process cost accounting method
Aeo k{ BU S nAkMBve xn
process cost(ing) system
kAo oT
procedure library
Aeo MBq xn
Aeo MB q xn
process costing, process cost system
B o{nAq kCo
process payment, stage payment
Aeo SiAjoQ
kAo noM
process productivity
internal control
xo pA Be L
///pA Be RAkB
proceeds from...
proceeds of discounting
qU pA Be ]
processess, stages
xo pA Be ] ,xo kA
jo xpAjoQ , eo ,kCo
process
process audit
woMBve kCo
processing flow-chart
process benchmarking
xpAjoQ Be nj RBA
xnBw B\A
572
eAo M q vU
xpAjoQ Bp
kpAjoQ
processing time
processor
procuration fee
~d B FU jAjnAo
product flow, product turnover
~d xjo
(
o) A ~dU A
e
procuration subrogation
SB
kB ,
procurement
jo Ao ,
nAkU ,U
procurement fraud
UBnAkU KU
(B )
nAkU Bp R k
kU keA
prodiction department
produce
(B ) jo kU
kU nAmBow q
product launch nApBM nj ~d TiAkA B]
product liability
B BL nj Sv
procurator, agent
kU k{n yB d
product inventory stock
~d nBLA j]
B dU Ae AnA
producer advertising
kU Sv M
product life cycle
product line
{ok S }iB{
jnCo ,B ,~d
product
product (production) mix ~d KoU
product analysis
~d (SMB) |Ai
~d nBTA jn o
kU i
kU i nAmBow
product line margin kU i xo {Be
product master
A ~d
product mix
kU KoU
product price index
k{ U ~d
product complexity
~d xo {Be
kkU S }iB{
product pricing methods
~d MBq B{n
product cost
~d U
product warranty
(kU) jnCo U
~d k{BU BM ,~d q
product cost unit kU keA k{ BU S
~d pU B{
kU SB q
~d cw nAk BTB
product-line pricing
production trend
573
product-line pricing
production
production index
production investment
recognition
kU nAmBow
kU BL oM kCnj BwB{
production bonus
production loan
o M B AnA
production order (manufacturing
requisition)
,kU nTwj
(~d SwAinj) kU xnBw
kU q yB d
kU kjkd A
kU A
kU nBMow AodA
kU q AodA
kU d
production cycle
R~d nAmS xn
production process
kU eo
production quotas
kU SB cw
kU oAj
production department
production forecast
production report
kU kMw
kU xnAq
RAkU xo S
kU BoM
production schedule
production scheduling
production sources
production statement
A pA Ai ,kU S Rn
kU ~d kjzU
kU kn
production trend
professional judgement
574
productive processes
kU keA k{ BU S
k BkCo
nBMow vU nj kU keA xn
production unit method of depreciation
kU \e AodA
kU RBB
production wastage
production work flow
kU nB xjo
production, product, output, produce,
yield
~d
kU jBeC oM TL
TwA xn
production-volume ratio (PV ratio)
kU xpAjoQ Bp
k MB
productive resources
productive stock
kU pB jn jA ,k jA
k nB
productive work (labor)
productivity
kU nj noM
productivity measurement
productive capacity
kU So ,k So
k Bow
productive capital
productive cost
kU q
productive debt
(k) kjw kM
Aoe AnAkMBve \A
Aoe toMBve
professional auditor
professional checking
Aoe kwn
productive expenditure
productive investment
(kjw) k nAmBow
Tv jqTwj
productive material
kU pB jn jA ,k jA
productive opportunities
kU kjw BSo
kU jBeC
professional consitituencies
productive output
kU nBMow
kU Rnk
Aoe RnB
professional engagement woMBve jAjnAo
professional equipment
Aoe pA
professional ethics
Aoe AnAmBow
professional judgement
profit making
575
Aoe RAkU M
Aoe BLT{A
professional misconduct
Bw Bp jw JBve
profit and loss account format
Aoe
Aoe k
professional opinion
professional proficiency
Bp jw Rn ,Bp jw i JBve
professional reputation
professional responsibility
Bp jw Rn {
Aoe Sv
professional silence
professional standards
Bp jw vU JBve
Bp jw ]jM
profit and loss budget
profit and loss ratios Bp jw BTLv
profit and loss retained T{BLA Bp B jw
profit and loss statement, income
statement
Bp jw Rn ,kCnj JBvdUn
profit and loss summary Bp jw i
profit and loss summary account
Aoe BjnAkBTwA
professional, practitioner
Bp jw i JBve
profit and loss variance
}~hT ,Aoe
Aooe
professionalism
professionally qualified Aoe Se
proficiency }~hU ,RnB ,oU ,SozQ
Bp jw AodA
profit appropriation account,
appropriation account
jw vU JBve
profile measurement
}~hU MB jw
j] S y\w
joM oM , ,jw
profit & loss statement Bp jw Rn
distributable profits
profit
oM RBB pA uQ jw
profit (earning) before interest and tax
oM RBB pA L jw
(nCjw)jjw
profit (making-taking)
Bq ov pA uQ jw
profit and loss (p and l)
Bp jw
profit and loss account (P&L account)
Bp jw JBve
vU MB jw
profit available for distribution,
profit before tax
vU MB jw
RBB pA L jw
(RBB) ov pA L jw
ApnA hU nj AoA
profit directed activity
BTA SB
profit for the period (term)
nj jw
profit forecast
jw MyQ
profit goal
jw ke
profit incentive
(jw) jjw qA
profit making
jw ~dU ,jw Kv
profit cannibalism
profit margin
576
profit margin
S n jw knj
profit margin, profit on price
(UBo jw) RB pA L jw
jw A
profit sharing
jw vU
profit sharing bond jw nj w o kw
profit restraints
So{ B nj BnB jw
~d o B jw
jw pBwoX Ake
profit maximization
profit minus cost
q ov pA uQ jw
(BQ) B jw
BUB BQ jw
xo M jw SLv
jw AodA
profit variance
profit volume ratio
plan
AnAj U nj Bp B jw
profit organization
BTAo BpBw
profit oriented organization
jw vU bo
profit-sharing scheme
profitability accounting
Sv y\w nAkMBve
profitability analysis
profitability comparison
commission
So{ U pA L jw
profit prior to incorporation
uwFU pA L jw
jjw dU q\U
kjw vB
jw qo
kjw }iB{
nCjw }iB{
profitability of investment
prohibitive price
577
profitability of investment
program flowchart
profitability of production
~d nCjw
profitability of projects Bbo kjw
profitability ratios
nCjw BSLv
profitability restraints
jjw A
profitability standards jjw BnB
profitability yield
nCjw (jpBM) Be
(PPBS)
controls
profitless
k{MyQ BpAoU
uyQ ]jM
proforma budget
program trading
ov xn
roQ nj o kk\U MBpnA
k{ qnBoM BoT
programmed cost
] nB~ MB MyQ S Rn
k{ qnBoM SMBY q
jo Be jLM ,jo SozQ
progress
progress billing nB SozQ JBveRn
progress payment SozQ ApA nj SiAjoQ
S Rn SMBM SBnj ,nB
(wk B jk) kB~U
progression
progressive
kB~U
progressive average
kB~U k
proforma statement
(jnCoM) hU S Rn
program
BoM
q kB~U fo
progressive salary (B Q) kB~U e
program accounting
BoM nAkMBve
program analysis techniques
BoM dU q\U BU
BoM woMBve
kB~U RBB
progressive taxation
kB~U kMRBB
(knBM) kB~U jq
k ,
program audit(ing)
progressive wage
prohibited
techniques (PERT)
nj o kk\U MBpnA xn
AodM ov xn ,roQ
(k) B
kzM oi
prohibited risk
prohibition, boycott ,k ,odU
prohibitive price
knAjpBM S
prohibitive tarrif
promoters profit
578
prohibitive tarrif
k{ MyQ BpAoU
projected benefit obligation (PBO)
jpBw o An B
jo qnBoM ,jo MyQ
project account
roQ JBve
project
roQ nAjA q
roQ woMBve
project audit
project classification
k{MyQ BAq kM
jw q MyQ Bxn
projected error
k{ MyQ ] xjo
TB U Bi
BroQ kML
roQ RAkU
roQ q ]jM
project commitments
project cost budget
bo q oTj i
bo q xnAq
project cost report
projected misstatement
project costing
k{ MyQ B Rn
o ,MyQ
projects classification
BroQ kML
promise to pay
SiAjoQ M kU
projections
bo A q
bo nAmBow
project investment
promised yield-to-maturity
roQ L{ dU
project network technique (PNT)
roQ L{ U
project performance cost variance
bo jpBM fo
project schedule
TiAkA An M An To{
promoter
roQ S Rn
projected annual income
Bw k{jnCoM (kCnj) jw
Bq ,[oU q ,RBLU q
BpBw keA pAkAAn
(BUnA) oU bo
promotion layout
promotion right
oU e
promotion shareholders
uw Bw BLeB
579
proof of loss
M nj Bp B RnBvi j] j
SB j
proof verification
k~U ,kBU ,RBLYA
proof of ownership
proper audit
promotion shares
JBve A oUBj
KwB BzA
(A) Swnj S
proper disclosure
promotional shares
properity depreciation
ApnA Bw B uw Bw
zU nB
prompt
j TiAjoQ k B S
prompt delivery goods dAow B
promotional work
proper price
AA
TwA
properly executed assignment
dAow B j]
property
RAq\U AA
AA ,RTv
AA JBve
SB o AnA
Bow
property account
property bonds
SiAjoQ jBC
AiK kTv
proof
property capital
AA oT JBve
AnAj Rn M Bw jw SiAjoQ
property dividends payable
RBLYA AU
o (Rn) oM
ko TiAjoQ Bw jw
property gratuitous acquired
BAn ~dU AA
proof of accuracy
property ledger
proof of cash
k BTBnj RoB Rn
kM (j)
nk
proof of debt
proof of delivery
dU A
AnAj nj }h{ SB Aq A
AA oTj
property ownership
SB e
property register
AA SLY oTj
property reserved
T{BLA
TwA
property right
SB e
property tax, estate tax
protective liquidity
580
proprietary ratio
SB e xn
proportion of profit to expense
q M kCnj SLv
KwBT U
BB SLv
jAoA SB nU ,SB o
B
proprietor, landlord, owner
proprietorship
B U
proprietorship
proportional consolidation
proprietorship accounting
Lv So{
Lv xpnA xn
SB nAkMBve
SLv M vU
q jo vU
jo SLv M vU
prorata
prorate cost
proration
jonB SLv xn
KwBT SLv
proportional relationship
proportional taxbw M ) KwBT RBB
(jo U kCnj
prospect theory
proportional-performance method
prospective basis
kC Bnj M ovU xn
Lv jo xn
Lv U
proportionate consolidation
proposal
jBzQ bo ,jBzQ
jBzQ ]jM
proposed dividend
proposed investment
jBzQ nAmBow
jBzQ JBvdUn
, ,jBzQ
proprietary accounts
jnCoM B RBA
jnCoM B BRn
prospective financial statements,
(k{jBzQ) jBzQ Bw jw
proposed statement
kC Bnj M ovU
SMBY M e BM M
SB B
protective role
protective role
investment
protective tariff
581
RBhU oil
L pB Bi S jnCoM nAk
A oM oz ,k{ U ,jBC
provided
provided scheme
k{
nAkU BoM
BTeA k ,BTeA ]
provident reserve end money
BTeA TikA
provident reserve funds
koi yQ oil
provision for forward sales
BTeA TikA ]
nAkU nj
providing period
provision
jB ,kM ,o{ ,
nAkU ,oil
provision for accrued expense
xo yQ oil
provision for inventory decline
q oil
provision for bad debts (A provision for
(U)kk\U oil
provision for returns and allowances
accounts)
k RBhU oil
k RB]BTeA oil
provision for cash shorts
MBpnA kU oil
provision for tax, tax provision
k RAnv oil
provision for contingent debt
BTeA kM oil
provision for contingent losses
RBB oil
provision for unsecured liablities
kz U RBLB oil
provision for valuation of stock, stock
valuation provision
j] MBpnA oil
TwA oil ,B
BAq oil
582
public asset
adjustment
public auction
nBLA j] kU oil
AnAj
ZAoe
B
o kw
public bond
quantity allowed
S jBwA nBLTA
S e
provisional rights
ZnBh
B
Bw koi S BA
public finance
provisional statement
S S Rn
provisional take-over (acceptance)
S To dU
provisions (contract, law)
(B ,jAjnAo) jA
proviso, clause condition
proximate damage
proximo
proxy fight
proxy, proxy form
prudence concept
Sj B
nAkU , B FU
public fund
] Tv JBve
public good
M UBki B BB
/j{ AnA
public health insurance B Bnj M
public health insurance law
B Bnj M B
B Bw So{
prudence in accounting
public interest
psychological affiliation
jo , B
nAjBM B o AnA ,Bw o
jo M oj
Bw oz
public issue of shares
public issue
B Bw So{
AnA
public lands
public liability (national)
wn nAkMBve , nAkMBve
public accounting, general accounting
nAkMBve
() kM
public liability insuranc
RAkU M
jkd Sv BM B Bw So{
public limited partnership
public warehouse
nBLA
public welfare program Bn BoM
publication expense
oz L q
publishable accounts
M Bw o
public offering price
purchase discrepancy
583
publicity drive
nAjBM AnA o S
RnB RF
B BRn nBzTA
RBLU q
UBLU SB
publicity cost
corporation
corporation
publicly-held
B Bw So{
SB
AA
public ownership
public property (ies)
TBnBzTA B BRn
Sv`BQ
punitive damages Aq] B o RnBvi
pur autre vie Ao SB e ,o e
purchase jo ~dU ,jo nAkoi ,koi
purchase acquisition koi o pA KeB~U
purchase allowance
koi nj hU
punchist
MAn oAj
kCnj
xo
public sale
public sector (governmental)
(Tj) yhM
Tj yhM nAkMBve
koi ApAMB ,B Y
purchase cost, cost to buy
koi k{ BU BM
purchase cycle
koi Bp BA pC
koi ioa
RBki nAmS
koi hU
purchase discounts not taken
purchase discrepancy
purchase expenditures
purchasing power
584
purchase expenditures
koi ZnBh
koi B
nAk
purchase fund
purchase tax
koi RBB
purchase-money obligation
purchase method
dA Rn nj) kjA n A
jnAj kU e M M SLv (So{
purchase-order lead time
koi xnBw dU Bp
purchased goodwill k{nAkoi ow
purchased preacquisition earnings
koi Rnk
koi S
purchase price
purchase product for resale
koi fo
koi jBwA
nAk
koi SwAinj
~dU pA L jw koi
purchased product k{ nAkoi ~d
purchased services
nAkoi RBki
purchaser
nAkoi
purchases daybook
koi Bpn oTj
purchases invoice
koi pA SzoM
purchasing (purchase) voucher koi kw
purchasing agent
koi nAqnB
purchasing budget
koi ]jM
purchasing commission
C dU B xnBw M BpRk
(nAkoi M)
pAjoQnB
purchasing officer
purchasing patterns
koi BA
purchasing contracts
purchasing power
pyramiding
585
concept of income
put bonds
put down
koi Rnk pA {B Bp jw
put
put
put
BvA xn
}Bi oM
oM }Bi fo
~dU
pure play
pure premium
}Bi o ,}Bi M e
}Bi S
}Bi jw
pure-discount security
push-down accounting
put
put
put
put
T{Am BM nj Q
Ahj S M xo nBTiA
option
price
(tnM nj) SMBY S
to contract
jAj B M
to sale
T{Am xo o M
to the seller
xo nBTiA pA jBTwA
up sale price
xo S joM BM
put-call parity
koi Rnk pA {B vn
pure interest
Qq
(qualitative) quality control
qualifying clauses
qualifying language
(nAk) Sjkd
,R~dU ,Se
qualification
oz (woMBve nj) ,Ao{ k]A
qualifying loss
qualitative characteristics of
RB~hz
qualified
qualified acceptance
,Se k]A
o{ k BM ,oz ,Ao{ AnAj
qualified accountant Ao{ k]A nAkMBve
qualified audit opinion
oz xnAq
qualified stock option
nAmA jAjnAo
BnB M Bw koi nBTiA oM
Se
qualifying
qualifying asset
Ao{ k]A AnAj
qualifying certificate
Se A
eA jA
accounting information
nAkMBve RBA Bs
A
quality assurance
S pA BA
quality audit
S BM woMBve
quality control report S oT xnAq
qualitative factors
quantification
quantification
quoted securities
587
quasi-reorganization
query by auditor
oT
RBA
quantitative information
quantitative measurement BnB
quantitative method
nAk xn
quantitative model
nAk k
quantitative techniques nAk BU
quantitative terms
nAk Ao{
quantitative, quantive
nAk ,
quantitive quota
w
quantity allowed to buy koi pB\ nAk
quantity column
ojB Tw
quay duty
query
B ow dU q\U
AnAj ow SLv
quick asset ratio
quick assets, liquid assets
~ .Bw B BUn
quarterly report (statements)
BpBw kk\U L{
wA (nA)RBB
(nAkMBve) jAoA
(kLU) k M ow AnAj
quick rate, quick ratio, acid-test ratio
(ow) C SLv
quick return (B ow SzoM) ow jpBM
quorum ,
,B Y ,B ApAMB
v] Swn AoM Bp Ake ,JB~ ke
quota, portion, ration contribution
w ,w
kMw nAo
quota-share treaty
quotatin board
BS A MBU
quotation, marking nAmS ,S ,
quote
jAj S ,jo
quoted
,k{TwA BM ,
tnM nj k{TomQ BSo{ Bw
k{ BU S M jnCoM
quoted at cost
quoted at par value wA xpnA M jnCoM
quoted company
quoted list
(S ) jnCoM Rn
quasi reorganization
nApBM nj k{ A S
quoted market value nApBM k{ A xpnA
quoted price, posted price k{ A S
quoted securities k{ kMfo nAjBM AnA
Rr
Racketeer Influenced and Corrupt
Organization (RICO)
RTv
A nj nAmBow k
SwAinj
~B B kAq nj So{ AoM jBC A
wU dU
Retail Price Index (RPI)
{ojoi S }iB{
AnAj jpBM
Return On Assets (ROA)
Return On Equity (ROE)
railway receipt
CAn kwn
railway storage costs
CAn nBLA q
raise
jAj yAqA ,joM BM
rally
S yAqA
random check
M ,jB~U wnpBM
random error
jB~U BLT{A
random figures
jB~U BnA
random inspection (BUA) jB~U wnpBM
random sampling
jB~U o
random selection, sampling selection
BAnAj \ jpBM
Return on Owners Equity (ROE)
rate
rate
rate
(RO/RO vessel)
rate
n Tz
rack rent
w nB]AB ,Aq nB]A
railway bill of lading
CAn BnBM
railway consignment note
CAn BM B BwnA kw
rapporteur
rate
nB]A nj fo
nBMow vU fo
pnA ovU fo
of duty o e fo ,nA fo
of exchange
pnA fo
of hour
SBw o fo ,TBw fo
of inflation
nU fo
of interest
oM fo
of investment
nAmBow fo
of premium
qB] fo ,M e fo
rate of conversion
rate
ratio
rate
rate
rate
rate
rate
rate
B keA o jw fo
rate of profit per production
kU keA o jw fo
jw fo
rate of profit, profit rate
rate of return
jpBM fo
589
nAmBow jpBM fo
rate of return over cost
q Kve oM jpBM fo
xo M sB jw SLv
Bow M s jw SLv
ratio of net sales to assets
xo M jw SLv
Ko ,SLv
o] ,jAj o] ,jo kMw
ration
rational allocation
}~hU
rational economic behavior
rationing system
rationing, couponing
jnAkBTwA SBw o fo
keA o fo
rate schedule, rate card
fo k]
rate variance
q (AodA) RoB
rate, degree, amount (pAkA - ]nj) Aq
rate-fixing
fo SLXU
ratification
K~U ,k~U
rating agency
MB{pnA BSLv
raw and in process (RIP) inventory
account
kMfo Tvw
SLv
Bi jA TnJC
Bi jA j]
liabilities
Bi jA o~ RoB
re-charter
re-classify
re-consignment
re-entry
jk\ k{ SLY A
(pnA) jk\ ovU
re-exchange
re-export
,(jk\ RAnjB) jk\ nk
jo njB nBMj
jk\ n
re-hypothecation
re-insurance, co-insurance
BUA M
re-insure
jo BUA M
re-insured
BUA nAmM
re-insurer
BUA oM
re-issue
jk\ nBzTA
re-order
xnBw kk\U
reacquisition
koipBM
readjustment
jk\ kU
ready money, money at hand
k ,j] Q ,Swj j Q
(Aj) e JBve
real account
real asset
(e) A AnAj
real bill, original bill
A RAoM
real capital
(e) A Bow
real cost
A q
real estate (or property) RTv
A
realizable value
q jk\ (}~hU) vU
Tv ,o B
reciprocal transfers
590
reasonable assurance
reasonableness
() BA
jM
reasonableness test
RBLB nj
RBLB xjo
jo SBnj
receivable turnover
receive
receive versus payment
k ] SBnj oMAoM nj dU
k SBnj
receiver
receiver of payment payee
] ko
receivers certificate
~U BA
receiving note
ko Ae
receiving order
Tv{n A
receiving report SBnj xnAq ,nBLA kwn
recession
i jn ,jBv
recessionary period jB~TA jn Bnj
reciprocal account(s),
contra account
offset account,
reciprocal demurrage
Tz MBT Bp
MBT xn
reciprocal method
reciprocal of payback period, pay back
reciprocal
SBpBM nj t
nB\U BSA
LB]j RBTA
reciprocity principles
reciprocity principles
recourse
reckon
(nz j) LB]j RB A
(jo{) jo JBve
reclamation eA RBAkA ,KbA
reclassification
jk\ kML
,]Ao .]n e kM
Bp .SAo AoL] e kM
(Bow) SzoM ,SBpBM
recover
recoverability
SBpBM MB
recoverable
(AoL] MB) MB
reclassification entry
reduction
591
recognition (realization)
expense, recoveries
SzoM MB q
recovery (revival) upturn
jLM ,jLM
recovery advice
A
recovery years
reconciliation (reconcilement) of
accounts
recruitment
reconciliation method
rectification
BMBve LU
oRoB xn
reconstruction
nBTiBw kk\U ,pBwpBM
reconstruction project
BM kk\U roQ
record
jo oTj SLY ,
nk ,MBw ,SLY
record date
SLY gnBU
record evidence
(LT ) TLY kA{
record keeping
nAjoTj ,jBwA nAk
record keeping expense jBwA L q
record of service
Ski MBw
record of work done
k{ B\A nB MBw
recorded cost
k{ SLY q
recorder, registar, reliability
RBLY
recording device
k SLY w
records
oUBj ,LT
nAk
recoupment, reparation compensation,
indemnity
recource action
recourse
SAo
BjAj M ]n
]n e
MBpBM ,SBpBM
nB M Rj
(jBwA ,BLT{A ,oUBj) bA
rectification note
recur
(nAoU) oTv q
jk\ qU
rediscount rate
jk\ qU fo
rediscounting qU jBwA qU ,jk\ qU
qo BM jq k{
jk\ pU q
redistributed cost
redistribution
jk\ pU
rediscount
q kB xn
yB ,qU ,U ,ov
reference
reference
,SzpBM
oT xnAq
]o BM
]o (koQ) B
reference bank
reference file
referre, judgy, umpire
reflect
relevant evidence
592
regulations, rules
RAno ,kA
regulatory bodies
B b~l BjB
reimburse jAj uQ An v Q ,TiAjoQpBM
reimbursement
AoL] SiAjoQ
reimbursement of funds
reject note
related parties
inscribed shares
B BM Bw
registering of deeds
jBwA SLY
registration date
SLY gnBU
registration fee
xnBw e ,SLY q
registration for value added tax
registration of companies
B xomQ k xnAq
(TvMA) MBU So{
TvMA |Bh{A
related company
TvMA |Bh{A RB
B jo }ioU ,}ioU pB]A
release dates
nBzTA BhnBU
release note
}ioU oM
release
nBLTA nAmA
registry
release of mortgage
registretion office
(o nAmA) n
U n
release of seizure
released rate
}ioU fo
relevance
BLUnA ,nAmoYA ,
relevant
LUo ,Mo
relevant accounts nAmoYA B BJBve
relevant cost
nAmoYA B q
nB\U SLY
jBwA SLY nAjA
registry
(od) wn BioTj
regular contribution
oTv M e
regular salary
SMBY e
regulate
jo RAno ,jo U
regulated economy
regulation, by low
k{BU BM Mo A
Mo kA{
replacement cost
593
remove
nAmoYA B kCnj
Mo RBA
reliability
jBTA MB ,BUA MB
reliability of evidence kA{ jM BUA MB
remuneration committee
Aok eqAe
jq
remuneration, salary, wage, pay
remunerative
(nAjxAjBQ) xAjBQ T
rendering of service
Ski B\A
renegotiation
jk\ o Am
renewal asset (kk\U) pBwpBM MB AnAj
renewal fee
pBwpBM eqAe
renewal index
o kk\U MB }iB{
renewal of a lease
nB]A jAjnAo kkU
renovation cost (expense)
pBw q
rent
BMnB]A ,nB]A
rent and rate
nA nB]A
rent of an annuity
oAAjB v
relevant information
jn nA e pA SB
kB ,M
remainder
remaining obligation
j] kU
remaining service life
kBBM k o
remission, dispensation SB ,jzhM
remit
Q Ae ,] BwnA ,TiAjoQ
remittance
,Ae ,nAmA ]
SiAjoQ ,jFU
] kBwnA BM
remittance bank
remitter
] kBwnA
remitting bank
knAmA BM
remote event
BnB kaoM
o] BM Ao A SiAjoQpBM
U ,qB]
(pBw) pBvM U
(U)qB] q
replacement cost
594
repurchase transaction
qB]
replenish of petty cash
koipBM kU
request for quotation
BM TwA
request, requistion, petition
SwAi nj
required
SwA J ,AqA
required quorum
p JB~ ke
requirement
B BwnpBM xnAq
requisites
requisition
repossession of goods
represent
|Bi Ao{ U
representation, agency
representative of shareholder
w KeB kB
representative office
kB oTj
representative sample
,o
j{ JBhTA kBz BM jB~U
Bq oil
pBwpBM oil
reserve for renewal
representative, agent
B ,kB ,B B
jk\ kU
reproduction
repudiation
(j ,A) SiAjoQ pA BTA
repurchase
jk\ koi
repurchase agreement
koipBM jAjnAo
repurchase offer
koipBM jBzQ
TvzpBM oil
BTwA
resignation
resolution
B ,ok S ByhM
resource utilization
MB pA nAjoMoM
resource, asset
L
resources allocation
MB |B~TiA
resources management
MB Sok
k{koipBM Bw
(U)qB] oil
B BSv
responsibilities of inspectors
revaluation of assets
595
responsibilities of inspectors
BwnpBM Sv
responsibility
,TvzpBM e
TvzpBM e
retraining
pCpBM
retroactive approach ovU jon .xn
LwBM xn ,T{m Bnj M
retirement pay
Sv y\w nAkMBve
k An xnBw
resting order, idle order
restoration
oU ,jAjoTwA ,SBpBM
restore of maintain the economic
retroactive basis
L Bnj M ovU BL oM
retroactive payment
benefits
jB~TA B oU B e
restraint of trade
kTw jAj An TvM
restraints, difficulties
A
restricted stock
B MB o w
restriction
Sjkd
restriction of imports
RAjnA Sjkd
restrictive
knAjpBM ,k jkd
restrictive covenant
kjkd o{
results of operations
RB [BT
resurvey
MpBM ,jk\ wnoM
retail price index {ojoi BM }iB{
retain
jo e ,T{Ak
retained loss
return cargo
return freight
return of capital
accumulated earnings
retention
T{BLA jw
L ,nAk ,e
nAk nj
jo TvzpBM ,k{ TvzpBM
retired asset
koi SzoM
TzoM M e
return premium
return ratio
jpBM SLv
returnable containers SzoM MB o
returnable deposits SzoM MB BjoPw
revaluation
xpnA kk\U ,jk\ MBpnA
revaluation alternation
A xpnA kk\U xn
revaluation of assets
596
right to sue
rightful claimant
revenue expenditure
review engagement
revocable funds
rightful claims
rightful, party entitled
B e
RAnBTiA e
rights and powers
rise in price
S nj yAqA
risk
Bp BTeA ,vn ,oi
risk actually incurred
k{ d oi
risk analysis
oi dU q\U
risk and reward
jpBM vn
risk assessment oi jnCoM ,oBh MBpnA
risk avertor
qovn
risk coefficient
oi Ko
risk components
oi Aq]A
risk factors
oi A
risk focused approach vn oM TL xn
risk free
vn kM
risk free rate
no BTeA kM fo
risk increase
oi kkzU
risk index
,RAoBh }iB{
nAmBow vn y\w nB
risk indicators
vn BoBz ,oi B~iB{
oi opAkA
risk measurement
SwnjB jo jn oi
risk of over auditing
right
A pA yM BUA oi
SB oi
risk of ownership
BMBve M woTwj e
KU e
d k
e Bj
(dM) el
A pA oT BUA oi
right of way
right to intervene
(nLAe) nm e
iAk e
risk-based audit
risk-based audit
vn oM TL woMBve
risk-indifferent
vn M RBUM
risk-less
oBh kM
road bill
zi e BnBM
road haulage
nL e
road haulier zi o pA B ke
roll out
nApBM M nB\U B o
roll over loan
oT oM BM A
roll, till rolls
n ,(Q ,tBwA) TvM
rolling budget oT ]jM ,zioa ]jM
rollover
kM kkU B kk\U
rontier
keow
rotation
B U ,Anj ,B\MB]
rotation of directors
Aok yioa
rotation shift (TM ka) xjo nBSM
rotational delay
yioa Bp
rotational tests
Aioa BpC
round
jo SwAnow
round down yB o pA jo SwAnow
B n oTjq BU joi
round figure, even lot
SwAnow L
(nBzA kM) kAn L
rounded sum
rounding
(n) jo kAn jk
rounding off
jo kn
royalty
pBTA e
royalty agreement
pBTAe jAjnAo
rule
BzhM ,AnTwj ,nTwj ,kB
rule of thumb
TzAow JBve
rules of conduct
iA RAno
rules of origin
EkL kA
rumor
tBwA BQM RBA ,B{
run to run control
eo M eo oT
runs test
597
run up a stock
Ss
safe
,(kB) d C k
k ,A
pv k ,kB
safe deposit
safe investment yhMBA nAmBow
BBM nAk
TBe RBAkA
safeguard measures
safeguard(ing)
SBe
salary payable
safeguarding of assets
B j] nAk yhMBA cw
xo SMB
salability
salable
Tn xo
salable asset
Tio AnAj
salable product
xo MB ~d
salary
salary increase
salary paid
e SiAjoQ
TiAjoQ e
salary payroll
e SiAjoQ Sv
salary scale, salary base
e BQ
salary tax
e RBB
sale
B jBL ,xo
sale and leaseback C nB]A AnAj xo
sale and repurchase
jk\ koi xo
sale by sample
AnA BM xo
sale commission
xo jqnB
sale credit note
nBBTvM A
sale invoice
(xo nT B) xo Bw
sale on experiment
zBpC xo
sale on return
SzoM o{ M xo
sale option
xo nBTiA
sale price variance, selling price
salami slicing
variance
sale variance
e RAnv
e BA
TiAjoQ e
xo S RoB
xo RoB
koipBM e BM xo
SzoM e BM xo
xo BM
sale(s) value, selling price
sales turnover
xo xjo
Bxo
sales uncollectible
sales agent
xo hU
xo (yB) d
xo ioa
xo BnA
sales curve
sales cycle
sales figure
M A) xo S] B FU So{
(kj Bk{o
xo MyQ
sales forcast
U nj xo xpnA xn
U nj xo xpnA BL oM }~hU
xo AodA
sales variance
sales volume = volume of sales
sales volume varianc
xo \e
xo \e AodA
sales forecasting
sampling offer
599
kU M xo SLv xn
xo pA nB]A
salesmans commission k{o v
sales-type lease
salesmans compensation
xpnA kB B
B BAn
samples without value
sampling distribution
,o pU
nj A jAkU , nqM B pAkA
sampling error
o Bi ,o nj BLT{A
o JanBa
sampling frame
sampling interval
nAjoM B
sampling offer
zBpC o
sampling plan
scrapped asset
600
sampling plan
o bo
o oi BTeA
o keA
sampling risk
sampling unit
sandilands
BAnAj Swo
RBLB Swo
schedule of calls
JBhTA ,jBA kM o
J [BT
satisfactory results
components
saving
]o ,pAkAuQ
pAkAuQ JBve
joPw pAkAuQ
saving account
saving and deposit
Aq]A nj RAoU k]
xjo nj Bow kjzU
Bq Swo
schedule of costs
schedule of prices
BS k]
schedule of quotations
B k]
schedules of depreciation
TwA Ak]
scheme of composition
scope
nAmBow pAkAuQ
pAkAuQ BM
saving bank
saving bank book
BM pAkAuQ oTj
saving deposit
pAkAuQ joPw
saving fund
pAkAuQ k
saving of work
nB nj ] o
saving schedule
pAkA uQ k]
saving turnover
pAkAuQ xjo
scope limitation
saving-to-income ratio
scope of work
scarce resources
(njB) jkd MB
MB
scarcity value
MB xpnA
schedule
,BoM qn ,k]
T{Am (Swo nj) k] nj
scarcity
scrap production
scrap value
scrapped
scrapped asset
stock certificate
script
Bw A
kw hTwj A
j Bv\Q BoM
script certification
(K - Bw) S BA
j wnoM
sea borne Tz wM ,Bnj An pA k{ e
sea carriage
Bnj e
sea insurance cost
Bnj M q
seal
o ,jo o
,
o
sealed
k{o ,n
sealed bid
,k{ o
jBzQ
n (kAq) ~B S BQ
n RAoM
sealed draft, marked bill
sealed ledger
k{o oTj
search
]Sv] ,jo \Tv]
search warrant
wnpBM BpB]A
seasonal
RB{nBw ~ k
seasonal adjustment
~ kU
seasonal checking
~ kwn
seasonal fluctuations
~ RBBw
scrutinize
601
seasonal invetory
(BY) j ]nj n
second prescription, second copy
j hv
j ~ ,j B w
second quarter
j Swj j
second-rate security j Swj nAjBM AnA
secondary audit objective
woMBve BY k
secondary classification
BTeA kM ,BY kU
(BY) j Swj nApBM
secondary market
secondary obligations
BY RAkU
j] pA ~ nAjoMRn
~ S
seasonal price
seasonal provision
~ oil
seasonal sale
(w) ~ xo
seasonal tariff
~ oU
seasonal unemployment
~ nBM
seasonal variations
~ RAoU
seasonal work
(w) ~ nB
secondary offering
B Bw j
j Swj koi
j Swj xo
nAjBM AnA BY o
secondary powers
BY RAnBTiA
secondary product (o) BY ~d
secondary product cost
(o) BY ~d k{ BU S
secondary product separation point
BY ~d U
(o) BY ~d j]
BY e
secondary rights
beneficiary
(BY) j l
j ]nj B
j Y
second collateral (security)
second endorser
j uo
BY RAnBTiA e
Bod jAjnAo
secret agreement
secret commission
ow
v
secret provision, secret reserve =
secretariate office
self-insurance
602
secretariate office
BioMj
(yhM) Sv
sectional depreciation
security analysis
k{ U o AnA
n U
secured by mortgage
reporting)
full-fledged liability
k{ U kM
B BM nBkM
secured debtor
secured liability
Y BM A
Y BM AnA ,U Tw
secured promissory note k{ U Tw
securities
nAjBM AnA
secured note
securities as asset
securities as collateral
Y A M nAjBM AnA
securities broker
jkd ~B
selective control
MBhTA oT
selectivity
zq jnioM ,JBhTA SMB
self checking number
BpCji jAkA
self interest, personal interest ~h{
self suficiency
Bji
self-actualization
B{ji
self-balancing
pAT pAoU
self-balancing account
pAU ji JBve
self-balancing entries
pAoU ji BSLY
self-checking
BpCji
self-checking figure
oT ji n
self-employed
~h{ M ,BonB yi M
self-liquidating cycle
separate
603
self-liquidating cycle
] xjo ioa
k ] M nB] BAnAj kLU nj ,k
Ajoji ,Uji
self-regulation
self-regulatory organizations
Ajoji BpBw
self-retirement saving
k{BU BM oT A
Bw
semi-annual
semi-annual accounts Bw BJBve
semi-finished
BU
semi-finished stock(s)
self-sustaining fund
sell up a debtor
xo S U
selling price per unit, unit selling price
keA o xo S
xo S AodA
selling rate
xo fo
selling rate variance
xo fo RoB
selling price variance
semantic interpretation
B .ATd ovU
semi fixed cost
k{ BU BM SMBY A
wn knB
semi official employee
TiBw B j]
semi-fixed cost (stepped cost)
SMBY q
semi-fixed cost items
k{BU BM SMBY A
wn nM
semi-official
seminar
yB ,nBw ,Bjo
senior
SA AnAj ,k{nA B
senior accountant
k{nA nAkMBve
senior advisor
k{nA nBz
senior creditors
k AnBBTvM
senior debt
nAjSA o AnA
senior debtors
k AnBkM
senior interest
k oM
senior partner
(k{nA) A o{
senior security
pBT nAjBM AnA
senior shareholder
k nAkBw
seniority
Sk{nA
seniority right
Sk{nA e
seniority right pay
Sk{nA e jq
sensible error
tvd BLT{A
sensitive market
tBve nApBM
sensitivity
SwBve
sensitivity analysis SwBve dU q\U
separable assets
omQU AnAj
separable cost
U MB q
separable cost separable net assets
omQU Bq
separable net assets
oB onB
oT Bq
settlement of a dispute
604
nAkMBve SB U
BAk] BnBA
separate-entity concept
BB pA nB\U keA U A
{B Ski o
Th Bq U
Sv U ,pBwAk]
separation
(jo ,BAk]) ,Bzo
BMBve U
separation of accounts
service revenue
oT SB U
service period
service rendered
service yield
RAnBTiA e U
Ski pA B~A
separation of service
U
separation point cost of production
U nj ~d q
separation point sequestration
pBw jBC Bp
set-off, compensatory amount
U
sequential (of step) method
Aeo B AT xn
sequential allocation method
Aeo B AT }~hU xn
sequential analysis
AT dU q\U
sequential decisions
(Q nj Q) AT RB~U
server devaluation wn fo kk{ yB
service
(uow) Ski
service activity
UBki SB
service agreement
Ski jAjnAo
service benefits
Ski BAq
service business
UBki vw
service charge
Ski q
service company
UBki So{
service cost
<Ski> o k{BU BM
set-up time
RBLB pA jo oo \T nj vU
vU .~ e gnBU
settlement date
settlement day
dA B JBve ~U
settlement of bank account
settlement of budget (bill)
kwnow nj kM vU
vU qnA nBTiA e
settlement right
BM JBve BB
settlement of claim
605
~U JBvdUn
surplus
(vU) ~U
Bw o JBve
w S
k{ kMfo w
share price
share quoted
acquisition
So{ Bw B ,nAkBw
shareholders powers Bw BLeB RAnBTiA
severance pay
Bw ~dU
w n
share bonus, share premium
wA S M k{ kMfo w
share register, share ledger,
stockholders ledger
Bw oTj
Bw koipBM bo
share transfer (stock transfer) w BTA
share warrant
xo U
share(s) ownership
Bw SB
share repurchase plan
share-the-wealth agreement
share capital
sharers issued
k{ SiAjoQ w Bow
share capital reqistered
k{ SLY w Bow
share capital unpaid
kz SiAjoQ w Bow
Bw BLeB e xn
ozT Bw
wA BM pA oTzM Bw
wA xpnA M Bw
shares at par value
shares below par value
wA BM pA oT xpnA M Bw
606
hU M ozT Bw
shares issued at (a) premium
shares market
shares rating
o M ozT Bw
Bw nApBM
Bw kMjn
sharing of responsibility
Sv nj SnBz
sharing responsibility opinion, shared
opinion
shift allowance
oTz o nBA
nB SM jBA
shift differential
shift pay
shift premium
Tz jn BnBA
ships commercial manifest
Tz BnBA
ships stores declaration (inwards)
k{ BU BM M L{ M BwnA B e
shipment to branch in excess of cost
BM pA yM L{ M BwnA B e
k{BU
shipment to branch, goods sent to
branch
L{ M BwnA B
shipowner
Tz B
shipped B/L d e pA Be BnBM
shipping agent
AoTz kB
shipping and ports organization pension
fund njBM BpBw BnB TvzpBM
k
AoTz
shipping charge (Tz BM) e q
shipping company
AoTz So{
shipping document
e jBwA
shipping line / liner
AoTz i
shipping note
(Tz BM) onBM AoQ
shipping order
B BwnA nTwj
shipping point
Tz k~
shipping unit
e keA
shipping weight
Tz d p
shipping, navigation
oT nj zB B j]
ship, vessel
shrinkage
short interest
short
short
short
short
short
short
short
short
short
simple allocation
607
L RnBvi B Bp ,TnJC
\e B p o pA B jA nj
BinB U
shut down of factory
shut down pay
U BA jq
shut-down cost (expense) U BA q
shut-down, holiday, day off
U
sick leave
]TwA ~io
sickness benefit
nBM BA jqTwj
sight bill (of exchange) draft at sight
Sn RAoM
nAkj nBLTA
sight credit
sight deposit, demand deposit
RkBU A
RkBU Ao]A
Rk BU o
d pA B FU
RkBU B FU ,RkBU MB
short-term financing
nAkj joPw
sight documentary credit
nAj BnA
RkBU BA oM fo
RkBU nB]A
short-term lease
SABM n ,A jk
significant influence
jBp l BA
obligation
significant variance
Rk BU kU
signing officer
signiture
signiture card
silent partner
]U MB .k AodA
pB\ BA knAj
BA
(nAkBM) BA oM
Bo o{
similar assets
MBz BAnAj
simple allocation
jBw (}~hU) vU
608
TwA ] nAmBow
sinking fund method
TwA ] xn
simple entry
simple estimate
sinking-fund bond
jBw jB~U o
jBw fo
simple rate, single rate
simple sampling
jBw o
TwA ] oM L
TwA xn
sinking-fund reserve
site preparation
simplify, summarize
TwA ] TikA
BnB q\U ,BnB
nAkU
skilled employee
oB knB
skilled work, expert work
~~hU nB
skilled worker
nBjBTwA ,oB onB
skimming
k Bjn pA Tn y
slack market or slow market
jBv nApBM
simulation
,i qnBoM o pA v e
(uPw xn)
simplified financial statements
k{i B BRn
jo (jBw) i
pBwL{
q vU nj \ ka RjB xn
jk ,A jk
singificant figure
single column
Tw
single entry accounting system
B keA BnBA
jo kU
single liability
M e nBM SiAjoQ BM o M
single proprietorship, sole enterpise, sale
portnership
single-rate method
sinking
kp cw BM KwBT e BQ
xjo
slump
jBv ,kk{ jn
small business
a nB\U keA
small order
q] xnBw
small workshop
a BnB
smoothing
pBwnA
smuggle
jo BaB
smuggle out
jBTwo BaB
smuggled
k{ BaB
smuggled goods
BaB B
smuggler
`BaB
smuggling
(o ) BaB
snapshot
Ad .n o~U ,u
social
BT]A
social account
JBve
social accounting
BT]A nAkMBve
social benefits
BT]A BAq
social capital
BT]A Bow
social cost (expense)
BT]A q
slow moving
social credit
609
social credit
BT]A nBLTA
social insurance
BT]A M
social insurance fund BT]A M k
sole agency
BT]A BM BpBw
BT]A B q
social marginal cost
nB~dA pU jAjnAo
sole practitioner nB\U keA B
sole proprietary right
jo SB e
BT]A owBM q
sole agent
sole arbitrator
proprietorship
jo SB ,B U keA
nB~dA e
sole right
sole selling rights
nB~dA xo e
sole trade
jo RnB\U
solicitaion
oTz K] B{n ,qAn
solicitor
Bj
social security
solicitors fee
nB~dA kB
nB~dA kB
nB~dA nAj B e
BT]A FU BAq
social security fund BT]A FU k
social security law
BT]A FU B
social security organization
BT]A FU BpBw
social security premium
BT]A FU BpBw M e
FU Tvw
social wealth
BT]A RoY
social welfare
BT]A Bn
social-security tax
BT]A FU RBB
solution
solvability, solvency
solver, solvent
socio-economic factors
jB~TA BT]A A
AU pnA , pnA
soft currency
soft data
(o B) o RBA
soft dollars
jqnB kM xnBw
soft goods
o~ jp B
soft loan
oM A
soft market
( ) nApBM
soft option
oi eAn
soft spot
d nApBM
sole
jo ,nB~dA ,BU
(Bw) Ji B
sound financial institutions
Acd B RBvw
KwB B SwBw
sound money
(Bw) oLT Q
soundness
Sd ,Twnj
source
Fz ,L
source of funds
] MB
sound financial policy
xjo nj Bow MB
B RBA MB
nB~ MB
specification
610
special purpose balance sheet
|Bi n M BpAoU
special purpose checking
|Bi nM kwn
] nB~ MB
MB
sources, funds, resources
spare part
k
spare parts inventory k pA j]
spares stock
k RB j]
special agency
s kB
special agent
|Bi kB
special audit report woMBve s xnAq
special auditor
(|Bi) s toMBve
special bid
(|Bi) s o
special cargo
s d ,s B
special circumstances (s) |Bi Ao{
special report
specialist expert
BQ |Bi Ao{
ko B o l BM vo
special fund
(Tv JBve ) s k
|Bi ] TikA
|Bi A
s o
special offering
special reserve
|Bi TikA
Bj] pA s nAjoMRn
special-purpose financial statement
j{ U Bi k AoM B Rn
special-purpose funds
|Bi BkCnj k
}~hT ,tB{nB
s B nBLA
speciality store
specialized goods
B~TiA B
specialty goods
s B
specie
q Q
specific
|Bi jn ,}hz ,|Bi
specific audit
|Bi woMBve
specific authorization
|Bi K~U
specific bank guarantee
RAnjB U
specific commitments
|Bi RAkU
specific deposit
|Bi n M joPw
specific disclosure
|Bi jnA BzA
specific item sampling
}hz A o
specific order cost accounting system
|Bi nM woMBve
specification analysis
specification analysis
RB~hz dU q\U
B RB~hz
specification of goods
specify
jo co~U
specimen signature
BA
speculation
pBMTw ,MyQ ,tke
speculative
oioQ
speculative contracts pBMTw BjAjnAo
speculative-grade bonds
speculator
spend
split
split offering
split risks
split shift
split-up
coefficient
611
spoilage
spoilage rate
spoiled goods
BM vn BM o AnA
oAjw ,pBMTw
kAnm ,jo Zoi
Bw q\U
\nkU o
RAoi U
T j nB SM
Bw q\U
(kU) RBB
RBB fo
k{ B B
UBB B j]
spoiled material, wasted material
Bl
T{m Rk a
T{m Rk jBwA
oLU TiAjoQ nA
stale cheque
stale documents
stamp duty paid
stamp duty, stamp tax
Tv vn ,joMo~d vn
,nB ,jnAkBTwA
(UBB) k{ B jA
RBB j]
spoiled stock
spoillage cost
RBB BM
sponsor
T ,jo B SBe
spot (or cash) transaction
k B
spot cash
toTwj nj k Q
spot cash payment
d nj k SiAjoQ
spot check
A wnoM ,C oT
spot delivery
k B ,n dU
spot exchange rate
nApBM [An pnA fo
spot market
pn nApBM ,k RB nApBM
spot order
n xnBw
spot payment
(d nj) n SiAjoQ
spot rate, current rate
,nB] fo
C fo ,n dU fo
spot sale (n e) u\A k xo
BM kFU jnAkBTwA {
standard capacity
jnAkBTwA So
standard cost accounting
jnAkBTwA MB q nAkMBve
standard cost rate
q jnAkBTwA fo
standard cost sheet
jnAkBTwA q oM
standard direct labor cost per unit
Tv jA jnAkBTwA q
standard error of the estimated
coefficient
B nB BLT{A
jnAkBTwA jnCoM
standardized
612
standard of auditing
woMBve jnAkBTwA
standard estimation
BMBve M kwn nB
expenditure)
jnAkBTwA q
BinB jnAkBTwA BM
standard of reporting
vxnAq jnAkBTwA
standard operating profit
UB jnAkBTwA jw
nBMow jnAkBTwA q
nB jnAkBTwA RBBw
jnAkBTwA kU q
standard purchase price
jnAkBTwA koi S
jnAkBTwA nAk
standard quantity
jnAkBTwA BL oM B MBq
standard material price jA jnAkBTwA S
standard material quantity
standard method
standard mix
standard value
jnAkBTwA jA o~
jnAkBTwA xn
jnAkBTwA qC B KoU
keA o jnAkBTwA S
jnAkBTwA xpnA
standard-setting process
standardize
standardized
Bo nB AodA
jnAkBTwA xo S
jnAkBTwA (S) Bp
jA jnAkBTwA nAk
standard materials usage
keA o jnAkBTwA fo
jnAkBTwA BSLv
standard ratio
jnAkBTwA kU kCo
jnCnj jnAkBTwA
k{ jnAkBTwA
standardized goods
statement
613
standardized goods
k{ jnAkBTwA B
nAkMBve A BM
\wnBLTA BjnAkBTwA
BkM BnAj S Rn
oQ BjnAkBTwA
standards of performance
woMBve BjnAkBTwA BM
jo BjnAkBTwA
standards revision
Bow JBvdUn
charge)
position
SMBY q
nAkBQ BjAj
standing data
k ] Bo] Rn
B nj RAoU Rn
AA kBBM B
no nBvM B
pAkAAn q
staple goods
start-up cost
SB RBnAkU q
AA ,Sj AnAj
Tj TvzpBM oTv
Tj RnB\U
state-controlled companies
T{BLA jw nj RAoU Rn
starting-load cost
state property
BB e nj RAoU Rn
B BM
statement of cost
k{BU S JBvdUn
statement of earnings
jw .RAkB Rn
state-controlled corporations
B S Rn
Bp jw Rn
statement of income
standards (SIAS)
statement of liquidation
B S Rn
statement of internal auditing
(k{A) wA xpnA
JBvdUn ,SRn
}B nAk n pA k{ U B Rn
BpBw B RAoU Rn
statement of operations, operating
statement
RB JBvdUn
Bp B jw S Rn
statement of receipts and disbursement
BSiAjoQ BSBnj Rn
statutory law
614
statement on auditing
BSiAjoQ BSBnj S Rn
statement of recommended practice
(SORP)
woMBve BBM
BT Rn ,BMBve Rn
statements on standards of sttestation
engagements (SSAEs)
T{BLA (Bp) jw S Rn
statistical forecast
statement of shareholders
status report
(stockholders) equity
] nB~ MB Rn
j] S xnAq
statute of limitations B BSjkd
statute-barred
Bp no z
statutory accountant
practice (SSAP)
statutory apportionment
losses
k{BwB{ UBo Bp jw Rn
statement of transactions
Bp jw Rn ,RB Rn
statement of valuation
B RBk
statutory books of account
MBpnA S Rn
statement of valuation of stock,
B JBve oUBj
statutory books, books of original entry
B j] MBpnA S Rn
B oUBj
statutory examiner, legal inspector
AnAj MBpnA S Rn
statutory law
B tnpBM
B
statutory limitation
statutory limitation
Bp no
uw \
B BjA
B B
statutory merger
statutory obligations
stock in transit
B An nj j]
nAjnBLA
nAjnBLA nB]A
B j] oTj
j] cw
stock level
j] (Aq) cw Ake
B j] Rn
stock list
stock of wealth
T{BLA RoY
stock on hand
j] B
stock power
xo BTB
stock premium
Bw o
stock right
Bw koi kU e
stock service level
B BBU cw
stock shortage
j] jL
stock subscription
Bw koi kU
B TvzpBM oTv
statutory sick pay (SSP)
steady price
step rate
sterile asset
615
sterile reserve
]TwA ~io
SiA S
Aeo fo
(o~ M) oYM AnAj
(o~M) oYM TikA
o~M ATikA ]
sterling
stevedore
stevedoring charges
j] (Aq) cw wT ke
stock level minimum
Bw v omQ e
B xjo
stock turnover (ratio)
pAkAnBM onBM Bq
o{BL
stewardship
stick deal
k B
stipend
BBw (K]A) e
stipendiary
oM e
stipulated
k{co~U ,bo~
stipulation
k o{
stipulation of a contract
jAjnAo jB
stochastic
jB~U ,BTeA
jB~U kAo vn
stock (share) classification Bw kML
stock (share) dividend to be distributed
stock (share) list
stock in hand
pU MB w jw
Bw j] Sv
nBLA j] j]
B j] nAk q
stop limit order
RB ,RB
nBLA
storehouse, shed
stores issued to production
kU S] nBLA pA njB j]
stores order
616
stores order
stores requisition
stores records
stores requisition
B xnBw
nBLA pA SwAinj
nBLA
nAk jBwA
nBLA pA SwAinj oM
subnormal error
nAjnBLA
stowage nBM ka q ,nBM jAj B] ,nBM ka
stowage fee
B ka onBM e
stowage manifest
onBM BnBA
str letter of credit omQBgv jBwA nBLTA
subscriber, underwriter
TvMA o BTo{
oUBj
subsidiary ledgers
substance over form { oM ATd Bd]n
substantial doubt
wBwA kjoU
substantiate
jo RBLYA
substantive
SA qBe
Tv knj fo
kkU ,uomQ
v omQ S
subscription privilege Bw koi kU e
subscription price
substantive approach
substantive procedures
substantive evidence
substantive strategy
substantive test
sue, suing
B jB z
SwAijAj vU
submission of a claim
submission of the tender
~B jBzQ vU
woMBve B BpC
ATd Bi .BLT{A
suerty
sufferance, consent
sufficiency
ATd B{n
ATd joLAn
ATd pC
jo SB{
B
SBn
jM B ,SB
systems-based audit
617
k{i B BUn
summarizing entry
surplus capacity
jApB So
jApB k kB
(k{i) }h SLY
summary of significant accounting
policies
nAkMBve Bn A i
BjA pA Be jApB
surplus value of shares
oT jBwA
oT AnBBTvM
oT AnBkM
oT Bq
Tn nk q
(RnB) nB RF
TwoQow RnB
Ro{BL eqAe
oB ,SwoQow
UnB oT
surrender
surrender
surrender
surrender
Bw koipBM xpnA
BM gv
(of document) (jBwA) nAmA
a debt
jo oo kM pA
charge
BjA Ti q
jAjnAo Ti xpnA
surrender value of policy
BM gv xpnA
kLU ,B ,pnA w RB
swap agreement (pnA) RjBL BTA
swap
(RnB) oB RF
RnB BTwj
RnB BoM
TwoQow e
kB ov e
supplemental appropriation request
synergy
suppliers statement
system theory
Bk U JBvdUn
RBq ,o~ jA
supplies
supply and demand
BBU o
system-based audit
Tvw pC BU
systematic uncertainty
UBTvw vn , S k ,BMA
systems-based audit
BTB
j] jApB
Tvw oM TL woMBve
Tt
T account
T {
M nAkMBve
(AjB] AM e jBdUA =) oU
tactical cost analysis
tactical decision making
tactical planning, strategic planning
T BU qnBoM
tagging and tracing
target
target
target
J BM ,jnAkBTwA q
market
k nApBM ,o jn nApBM
price, optimum price J S
program
B BoM ,k~ BoM
rate k Kve oM fo ,J fo
o jn fo jpBM BL oM nAmS
RB MBjn nAmS
take over, acquisition
AjonBLA
U
target
T BU o~U
tally
q T BU dU q\U
taking possession
nB{nBM
tally sheet
nAkMBve oMnB
tangible asset
(jz) tvd AnAj
tangible cost
jz q
tangible fixed assets jz SMBY BAnAj
tangible propertyt AA ,jz AA
tangible value
jz BAnAj xpnA
tanker
yT Tz
d]oU oU
(o ) oU fo
kMoU RAno
tariff schedule
619
tariff schedule
oU k]
o oU k]
tariff union o jBdUA ,AoU jBdUA
tariffication
kMoU
task master, employer
BonB
tax
RBB
tax (taxation) schedules, schedules of
tax
UBB Ak]
UBB hU
UBB nAkMBve
RBB B
UBB Sq
tax abatement
tax accounting
tax act
tax advantage
tax allocation
tax audit
tax auditor
tax authorities
tax avoidance
tax deferred
,UBB joPw A
,RBB SiAjoQyQ A
UBB oYA
tax effect
tax effect accounting UBB nBYC nAkMBve
tax evasion
tax collector
L nj nv RBB
UBB nv
tax deductions
tax period
kMRBB ,UBB j
UBB nj
UBB SwBw
tax court
tax policy
UBB oil
RBB fo
RBB fo RAoU
tax ratio
tax ratio
tax rebate
tender
620
kCnj oM RBB SLv
RBB jAjoTwA
UBB BnBA
tax return guide
technical insolvency
U
technical obsolescence
MBMB
technical offer
(~B nj) jBzQ
technical specifications
RB~hz
technological risk
nB vn
teeming and lading
jo M
teller
nAkdU
tellers cage
nAkdU z
tellers stamp
nAkdU o
temporal method nj pnA kLU oM TL xn
j{ B\A B Bp
temporal principle
B pn fo M ovU A
temporal write down of asset
RkBU A
Ajo U e
temporary share certificate
Bw S BA
temporary storage of goods / shed
B S nBLA
nB\TwA
tenant
oTz SB e T{Aj /o{
tenant in common
oTz RBB
tenant in sufferance
Ak o]FTv
tenant, lessee
o]FTv o]
tenancy
tender
testimonial evidence
621
terms of delivery
tender conditions
terms of discount
terms of issue of bonds
tender guarantee
term funds
term lease
term life insurance
o M jAjnAo
RkkM A
BwnpBM k~U nj
omQgv
BBQ
nj BBQ xAjBQ
B k Bo]
BBQ MBq
terminable
terminal
terminal bonus
terminal cash flow
terminal costing
B xpnA
B RoY
terminal wealth
terminal year, final year
(bo -nB ) B Bw
terminated contracts
k{gv BjAjnAo
BA
termination
termination benefits
Ao{ MA
B dU Ao{
hU Ao{
terms of loan
terms of payment
zBpC kwn
test data approach ,RBA pC xn
oTA
nAk kFU MpBM
BoT pC
test of controls
test of details of balances
RBq] pC pA {B z k oi
kwn jn nj
test priod
B jo yBpC
nBC pC
test-check
M kwn ,zBpC kwn
nAjoM xn
BS L
testamentary
testator
testcheck
A RBLYA wnoM
Sd jn nj onBA n M \
wnoM jn \
A ,RjB{
testimonial
testimonial evidence
k~U kA{
test statistic
tests of controls
622
tests of controls
three-column ledger
Tw w oTj
ke ,BTwC
threshold
nCjw BpC
tests of solvency
through rate
kM SiAjoQ AU BpC
the activity approach to income
measurement
dU k ,jpjj ,Sow
wA So
theoretical capacity
theoretical structure
o nBTiBw
theoretical value of right
WBY |Bh{A RB
owAow BnBM
B fo ,owAow e fo
B RAnBTiA o pA
ov nL
through traffic
through transport
ov e
throughput scam xpAjoQ So nj KU
throwaway offer
S AnA
ticker-card
BAn RnB
tied loan
oz A
tier nAjBM AnA kML B (]nj) LUn U
till float
joi Q j] ,jo i Q
time and motion study Soe Bp B
time assumption
Bp o
time bar
Bp Sjkd
time bill
nAjRk Tw ,nAjRk Ae
time budget
Bp ]jM
time budget pressure
Bp ]jM nBz
time card (clock card)
SBw RnB
time clock
pSBw {B
time constraints
Bp BSjkd
time covered
k{ Bp ,p Bp
time credit
nAjRk nBLTA
time deposit, term deposit nAjRk joPw
time draft, draft at tenor
nAjRk RAoM
time interest earned
oM qnA RBj
time keeping
nB RBA L
time keeping department
Tww k oTj
three-column journal
Tw w Bpn oTj
kU Bp jBTA K
time line
623
time line
time of supply
time policy
Bp ow i ,Bp i
oTz M B dU Bp
nAjRk BM
tip
tithe
time sharing
UBLwBd nj ,Anj
time-period principle
UBLwBd nj lBhUA A
Bp oM TL jpBM
time-weighted return
timeliness
jM M
timeliness (timely)
(jM) M
timely disclosure
M BzA
timely information
M RBA
timely, just-in-time (JIT)
M
times interest covered
oM y{Q SLv
times interest covered, time value of
money time-value (time permium)
title by purchase
title deed
title of accounts
title retention
title, deed
token
token charge
token rent
o~U
j M SB
o~U j M SB
SB kw ,BL
BMBve A
SB e e
SB kw ,B`M
S ,Bz ,Ur
qaB q
pB nB]A
tolerable error
BQ M BM cw pA MyQ
BQ M BM Tvw
S ZA M kwn
Bp no ,KwC ,k
o]L{ A
top-down system
topping out
tort
tort law
xo AodA
,BAnAj xjo
total assets turnover
AnAj xjo RBj
]jM AodA
total budget variance
total capital
Bow
total capital employed
transaction cycle
624
xo {Be
q
total utility
SM
total variance
RoB , AodA
totaling
kM ]
town clearing
BJBve jo BQBBQ
trace
jo MBjn ,jo AkQ ,jo BLj
total cost
RnB\U RAno A
nB\U BSjkd
UnB\U odU
BnpBM jApB
trade titles
nB\U B
trade union
BA jBdUA
trade volume RB xjo ,kTw jAj \e
trade, commerce
BnpBM ,RnB\U
trade-in-value
AB xpnA
trade-ins valuation
B xpnA U
trade surplus
nB\U Bz B ,nB\U
trade barrier
trading certificate
nB\U kM
BnpBM ov
(UB - B) SB qn
transaction committee RB v
transaction cost
B q
transaction cycle
RB ioa
transaction data
transaction data
transaction entry
transaction flow
transaction risk
SB RBA
nB] SB
B ,jBL Bo]
(B) jBL vn
transaction stream
transire
nL AoQ ,TQ
SqAoU ,nL
transit
transit bill = passavant
pC ,RjBL , RB Bnj pC
RjBL SiB{
transfer (money), transfer (goods)
625
SB BTA pC
transfer payments
translation adjustment
pnA ovU pA {B kU
translation of foreign currency
pnA fo ovU
translation, foreign exchange, foreign
currency coversion, conversion of
foreign currency
transportation cost
transfer pricing
B B]MB] e q
transportation-in
k{nAkoi B e q
transportation-out
e q
jAkA T{ B\MB]
transposition
transshipment ///pA B BTA :SPzvAoU
transferable securities
k{Tio B e q
transporting expense, freight
Tz An k{ jkv M
transferee
transhipment
e w pA B BTA ,OzAoU
UoBv BnBLTA
treasurer
two-tier board
626
treasurer
nAjAqi
nAjAqi ,Aqi
treasury
Aqi jBwA
Aqi o AnA
Aqi joPw
Aqi ]
nAjAqi
treasury bond
treasury deposit
treasury funds
treasury general
true interest
true reserve
truncation
kB BA k
A vw
trust fund
joPw ] ,BA joPw
trust instrument
SU BwBwA
trust receipt
(B ) BA kwn
trustee
A ,T
trustee securities
BA ] nAjBM AnA
trust company
kT ,T ,j ,oSBA ,A
RBe kk\U
turn-key
Swj nj k
turnover
BAnAj xjo
turn around
s xpnA kn
trend of financial condition
trial and error
B kn
no yBpC ,Bi pC
Bi (yBpC) pC xn
zBpC kB ,zBpC pAoU
(}Bi) A oM
TB}~hU T{BLA jw
nAkBM RB jo jBw
nBLA nj xjo nj
turnover, flows
Aeoj vU kCo
balance
two-tier board
trial board
Aok o j ,dwj Sok xn
nj Sok xn A /k nAjA An So{
/SwA AkT BC s M BQnA BSo{
ioM nj ok RF BA RF L{ {n
AoA BSo{
Uu
ultimate risk
B oi
B RAnBTiA pA ZnBi
kzJm] q
ultra vires
unabsorbed cost
kz Jm] nBMow
L MBo
kz L RAoM
unacceptable
unaccepted bill
unaccrued interest
unamortized cost
kzTv q
kzTv kM
AnC BUA
unamortized debt
unanimity
unanimity principle
kz MyQ q
kz Be oM ,kB SwkM oM
kz bA ,kz kU
unadjusted
TB }~hU B
unappropriated income
TB}~hU kCnj
unappropriated lands
xpnAM AnAj
TvMAo |Bh{A
unaffiliated parties
unalienable
kzpU Bw ,TBnBzTA Bw
unalloted appropriation
TB}~hU J~ RAnBLTA
unallotted shares (unissued shares)
TB nBzTA Bw
unamortized bonds
kz Tv o AnA
unavoidable loss
JBT]A MBo q
JBT]A MBo no
unbalanced
628
unbalanced
jBTB ,pATB
unbalanced balance sheet pATB BpAoU
unbalanced budget
jBTB ]jM
unbankable
BM o pA jjo
unbanked
kz jU BM JBve M
uncomitted cost
kz kU q
unconditional acceptance
o{ k kM L
unconditional guarantee
o{ k kM U
uncalled
kz LB jqTwj e
unclassified balance sheet
kz kML BpAoU
uncleard goods
unconsolidated subsidiary
uncover
TiBw nB{C ,TiBw oM
uncovered cost
kz SBpBM q
uncreditability
nBLTAM
uncrossed check
k{k a ,pBM a
undated
gnBU kM
undated bonds
gnBU kM o AnA
undepreciable asset
omQB
TwA AnAj
uncleared effects
under applied
kz Tv oTj xpnA
Jm] ov
under bond k op BB ,
o o nj
under capacity
So op
under capitalization
Bow jL
under consideration
kz RBLB
under
under
under
under
uncollectable checks
MBo Ba
uncollectable debt
MBo kM
uncollected funds
kzSBnj ] , ]
629
nBLTA SdU
SBA SdU
under trustee
under-absorbed overhead
nBTA ke pA oT ,oUSA
underwriting
undeveloped land
undischarged bankrupt
under-applied overhead
under-paid
o~U M Tv{n
undistributed investee earnings
omQBow keA kz k{ pU jw
kz vU jw
undistributed profit
overhead)
undistributed reserves
kz Jm] nBMow
underabsorption
Jm] ov ,kz Jm]
underapplied burden
nBMow Jm] ov
underlying bonds
A o AnA
underlying mortgage
BY SB ,n
underlying records
wBwA
nAk
underpay
jAj oT e
undersigned
op kBA
understaffing
BnB jL
understandability
understated
understatement
understatement of costs
,jo vSzQ
koi kU miA
oBM p
undervalued securities
TBdU .kz~dU A
jB~TAo
uneconomic
unefficiency
AnB k
unemployed insured person nBM k{ M
unemployed, idle
nBM
unemployment benefit
nBM
unemployment compensation
nBM BA e
unemployment contribution
nBM M e
unemployment fund nBM FU k
unemployment insurance nBM BA M
unemployment pay
630
uniformity of allocation
oTo ~ jw
unexpected, unforeseen, extraordinary
LoT o
unilateral
unilateral contract
unilateral relief
unexpended appropriation
unimodal
unincorporated business
q kBvB AodA
JB BjAkn
unfavorable events
S kBvB AodA
vU nj TiA
o ,LB]
o jAjnAo
LB] jzhM
BU
unissued capital
k{njB Bow Bw
unissued shares
kz ozT Bw
~d keA k{ BU BM
unit cost
keA k{ BU ~d S
unit costing ,(kU keA) keA MBq
A MBq
unforeseeable events
BnpBM Bv RBB fo
uniform classification of accounts
keA o kU jnAkBTwA q
unit standard selling price
unit tax
keA
RnB\U (jnAkBTwA) Bv B
,Bn Bv ,zAkdT
o B RAno SBn
unitholder
unrecoverable
631
unitholder
BU So{ nj w KeB
uniting of interests
B k{
unitization
keA U
unitized cargo
dU
units completed
k{ U jBeC
units manufactured
k{ TiBw jBeC
unloading of aircraft
unnecessary check
units of cost
/kAkz U p jBeC
q keA
unloading of ship
unloading risk
unloading temporary store
unmarketable
kU jBeC TwA xn
inventory)
Q TBBpBw nApBM
kz SiAjoQ
unpaid
units to be sold
kzSiAjoQ A vU jw
unpaid voucher
unproductive
ko AnAj
unproductive wages (labor)
universe, population
unlawful
unlevered firm
kUo jqTwj
dU jn nBC B]
o{ o
kM kM So{
kzSiAjoQ q kw
SiAjoQ MBo
SM
kUo
unproductive asset
U Be nj BkeA
jBdUA ,B
unity
unpayable
unpriced, pricless
K]A M RBki
TzoM a
unpaid dividend
units to be produced
j{ kU TvBM jBeC
nBLA kAp j]
S nBLA nj hU
ow xo MBo
p o kwn
BQA hU
Tz hU
hU oi
jkdB Sv
jkdB o
unlisted company
unrecovered cost
upper precision
632
unrecovered cost
unsystematic uncertainty
unrecovered income
vn ,B
UBTvwo ,S k ,BMA
oYAj
untraceable
unredeemable securities
unusable asset
unregisterted company
unused capacity
unuseful life
unrestricted access
unusual (revenues-credits)
unusual
jBo BkCnj
charge (expense) jBo q
credit
jBo kCnj
event
jBo jAkn
items
jBo A
nature
jBo SB
unusual
k o jB~U o
kz U
unsecured
unsecured advance
Y kM kBv
unusual
unusual
unusual
noo B jBo A
unusually high revenue (income)
SB kM kM
(SB) Y kM A
kzU o Bw
kz vU
kz vU JBve
kz vU kM
kz vU A
oBo onB
unsettled loan
unskilled worker
unstamped securities
(oTB pA B hU) hU
unsystematic risk
UBTvwo vn
unsystematic risk non-market risk,
unsystematic risk, idiosyncratic risk
unvalued policy
up time
up to date account
kCpn SRn
kCpn RBA
jo kCpn ,jo pn M
SB k M
odU BM ke
BM Sj
upside
upside
n M n ,yAqA M n
upside potential
BM yAqA
upstream loan, primary loan
A A
uptick
oUBM S
upturn
j ,SozQ ,n
upward error
yeB BLT{A
urgent
no ,n
urgent consignment
no n d
usage method
o~
used merchandise
j Swj B
used stock
Tv B j]
useful
kjw ,Sq AnAj ,k
useful economic life
jB~TA k o
useful evidence
k kA{
useful information
k RBA
utilize
633
nAjoMoM nj ,k o
AnAj k o
(e So =) k So
kjw ,jM k
user
oMnB ,ko~ ,k jBTwA
user department
k jBTwA keA
usefulness
utility program
utility theory
SM BoM
SM nU
Vv
vacation pay, leave pay
(U) ~io BA jqTwj
pB\ ,oLT ,BUA MB
valid
oLT kw
T{Aj nBLTA ,Sd ,Twnj
U nj o ~d MBpnA
valuation of by-products
o R~d MBpnA
B MBpnA
valuation of goods
valuation of goodwill
ow MBpnA
valuation of incompleted work
oTz ~d MBpnA
valuation of stock above cost, valuation
of stock bellow cost
MBpnA oil
assessment
MBpnA
pBTA ,BM ,S ,xpnA ,T{Am xpnA
value added
jqA xpnA
value
MB{pnA dU
valuation day
(MBpnA ,MB{pnA) pn
valuation in exchange A ,B nBLTA
jBwA Sd
oM wn ]Ao
valuation methodology
value
MBpnA xn ,S U xn
valuation of by-product at joint point
oTz ~d nj o ~d MBpnA
value as security
value
value
value
U xpnA
chain
xpnA o\p
change
S kU
date
Ao]A gnBU ,xpnA gnBU
for money audit
CnB woMBve
]o woMBve ,zhMoYA
value in exchange
value in exchange
635
B .jBL xpnA
value in use
B ~d xpnA
SiBw oT q
oT nBMow
variable overhead
Bw xpnA p B oM TL }iB{
jqA xpnA SB
value-added activity
variable rate
value-added standard
variable yield
variable-income securities
nAjA oT q
RBT B oT BvA
variable test
RB~i o
variablility of returns
variance accounting
variance analysis
RBAodA dU q\U
variance control account
RoB ,AodA
jB~U oT
variate (random variable)
variety of accounts
variety of accounts
ve-ecapitalization
velocity of money
vend, vendition
vendor
volume efficiency
636
BMBve U
Bow M jk\ kLU
Q xjo Sow
M ,xo
k{o
k{o JBvdUn
SB nAkMBve
venture capital
vnoQ Bow
venture, incorporation
k~U ,SnBz
venue
Aj BA AoM o jn d
venture accounting
wU ,j BjA
Tz ,MC Bw
vested
,k{BA
vicarious liability
LU Sv
vice chairman
ok RF unKB
vice president, assistant
B
violate
jo hU
violation
hU
violation of agreement
jAjnAo
vessel
virement = allocation
verifiable data
SA BM i woMBve
vital processes of production
SnF BM ,So{ nz
nz ,yM ,nAkQ
jo RB ,pA jo nAkj
Bv dU q\U ,kwn
MpBM
verifier
verify (SA BM
L U
o pA) RBLYA MpBM
vertical analysis
knj dU q\U
vertical combination
j KoU
vertical flowchar
j oj
vertical form
j {
void
kU wBwA eAo
jo Bw nBLTA ]nj pA ,oYAM ,BM
void a voucher
\e CnB AodA
volume of shares traded
k{kTw jAj Bw \e
volume variance
voluminous data (information)
(jBp) \e RBA
voluntary arrangement
BkM ow oM AU
voluntary bankruptcy k Tv{n
voluntary decrease of capital
nBTiA vU
voluntary retirement nBTiA TvzpBM
voluntary unemployment nBTiA nBM
voluntary winding up, voluntary
vote
voting bond
voting by proxy
Bw BLeB En nBTiA
En e
voting shares (stock)
En e BM Bw
voting trust
En e BTA
vouch, vouching jo wnkw ,wnkw
voucher check
oz a ,wnkw
voting right
voucher trading
liquidation
voyage policies
637
oz a ,nAjkw a
jBwA BLA Swo
k BTiAjoQ wnkw
wnkw nAjA
vouching department
vouching journal
Bpn oTj wnkw
vouching purchase journal
Ww
wage
waiting time
jBTwAM Bp
waiver
BA ,oo ,{Qza
waiver clause
e BwA o{
jqTwj SAo
wage control
jqTwj oT
wage determination
jqTwj U
wage earner, wage worker
oMjq
wage index
jqTwj }iB{
wage interruption
jqTwj
wage level
jqTwj cw
wage rate Bp keA Kve oM jqTwj fo
wage rate basis
jqTwj fo
wage rate standard
jq fo jnAkBTwA
wage scale (base)
jq BQ
waiver of compliance
warehouse
warehouse
wages outstanding
(kzSiAjoQ) jqTwj
wages payable
TiAjoQ jqTwj
wages payroll
AonB jqTwj Sv
wages sheet
(jq n) jqTwj n
nBLA pA B SwAinj oM
warehouse stock
nBLA j]
waiting delay
warehousing
warehouse expenditures
warehouse
warehouse
() nBLA Bq
insurance
nBLA M
order
nBLA Ae
rate
nAjnBLA fo
receipt
nBLA kwn
(B B o l BM) nBLA L
nAjnBLA ,nBLA nj nAk
nAjnBLA q
warehousing levies
warehousing levies
nAjnBLA nA
warfage (dues)
pAkAnBM (nA)e
warrant for payment SiAjoQ (nTwj) kU
warrant to bearer
Be jo AdM
warrantee, guarantee
kT
wealth, property
,RoY ,AnAj
wealth-producing activities
weighted average
~d U q oil
warranty deed
BkU
warranty expense
B U q
warranty period
U nj
wash transaction
k{ U S
RBB
wastes
wasting asset
p B ,p B
weighted average cost method
k{BU BM p B xn
welfare services
639
weak market
weak point
(jkd o BM)
MC An BnBM
o
BnBM ,e kw
An ow nkM
CnB
nApBM
B FU nj
weak-form market efficiency
nApBM AnB {
wealth maximization RoY pBw oX Ake
wealth tax
RoY oM RBB
p B xn
weighted average pricing
p k KveoM nAmS
weighted average rate
p wT fo
weighted index
p }iB{
weighted mean
p B
weighted-average process costing
method
Aeo MBq p B xn
weighting
jAj Ko ,jo p
weighting factor
SA Ko
welfare expenditure
Bn q
welfare services
Bn RBki
well paid
WIP)
640
well paid
well-constructed
well-equiped stock
wet goods
whistle-blowers
white-collar crime
(Bkw) knB o]
whole life insurance, straight line
insurance
wholesale business
wholesale cost
wholesale dealer
wholesale market
oAAjB M
xo k RnB\U
k koi q
xok
{ok nApBM
winding-up order
So{ dA S] BjAj e
winding-up petition
|Bi RnBvi z
e BM ,]Ao .]n e BM
Bp .SAo AoL]
with-divided date Bw jw z gnBU
with recourse
xo k nApBM S
wholesale merchant
xok o]BU
wholesale price
{ok S
withdrawal of a partner
withdrawal, drawing
price index)
wholesaler
wholly owned
{ok S }iB{
{ok
SB BU
o{ (onB ) Zoi
S{AjoM p\
withdrawal warrant
Bw jw kM
without recourse (sans-recours)
witness
jnCjBM
winding-up
B]nA e kM
kB{ ,A ,RjB{
jqnB xAjBQ
nBSo
k{A nB
TBBUA nB
nB k{ BU BM
nB jLM B{n
SiBw Bo] nj B
641
xjo nj Bow kn
working life
k o ,nB o
working week average
nB T wT
workmans compensation insurance
nBM BA e M
workplace
nB d
works distribution nB pU oTj ,rBU oTj
works oncost
kU nBMow Bq
worksheet
oMnB
work program
organization (WIPO)
accident
o B] BpBw
nB pA {B YjBe
(P) SB B] BpBw
world trade organization (WTO)
work sampling
k{B\A BnB pA o
work turnover, labor turnover, job flow
nB xjo
y\w nB
work unit
AonB B FU M
working asset, current asset
nB] AnAj
xjo nj Bow
working capital
working capital changes
written law
B] RnB\U BpBw
AnAj
(jwo) BwA xpnA
nB xpnA
642
wrongshipped
Tvw T{ bo{
written off goodwill, goodwill written off
written permission
written promise
k{ Tv ow
LT BpB]A
(A jAjnAo) B
M o\ ko SwnjB B
/j{ So{ Tv{n
wrongshipped
k{ BwnA (BLT{A) Ad
Yy
year to date (YTD)
BU Bw A pA
yard
kC Bw
year of assessment
UBB Bw
year of insurance M e SiAjoQ RAw
year of services, service life Ski RAw
year subsequent to acquisition
AnAj ~dU pA kM Bw
year to date account
U gnBU BU A pA JBve
kwn jn Bw
year under audit
year under review
kwn jn Bw
year-end
Bw BBQ
year-end accounts
Bw oiC BJBve
year-end adjustments
yield
Bow jpBM fo
yield rate, rate of return
jpBM fo
yield structure
jpBM nBTiBw
yield tax
jpBM oM RBB
yield to cal (YTC) yield to redemption
BBw TiAjoQ oM
yearly payment, annual payment
years of record
BBw SiAjoQ
nB MBw Rk
yo-yo stock
young company
Zz
zero cost
BAn ,BM kM
} K joM M pA oM L SwBw
zero-one programming
,o qnBoM
A BJBve
zone costing
AeB MBq
zone freight rate
A e Ao fo
zone of acceptability
L MB So
zone pricing
A nAmS
zone rate
(AeB) A fo
zone, region
pe ,eB ,
zoning
kM
zone accounts
:w yhM
nAkMBve nB~TiA RBeA
A
AAA
AAA
AAA-CPA
AACSB
AACSB
AAFI
AAHCPA
ABA
ABV
ACA
ACC
ACMS
AcSEC
ADAPSO
AECC
AFA
AGA
AGFM
AGI
AICPA
AMA
APB
APS
AR
Advance Reading
ARA
ARAF
ARIA
ARSC
ASAE
ASB
ASEC
ASP
ASWA
AT
Attestation Standards
ATA
ATB
ATRA
AWSCPA
B
BAP
BIEC
BOE
Board of Examiners
BV
Business Valuation
C
CA
Chartered Accountants
CAE
CAI
CAPA
CART
648
649
CASB
CAT
CATS
CBO
CBT
CCH
CD
Certificate of Deposit
CFP
CGFM
CIA
CIAS
CICA
CISA
CISM
CITP
CMA
CPA
CPA / SEA
CPA2BIZ
CPCAF
CPE
CRS
CSI
D
D&T
DCAA
DLG
DM
Discussion Memorandum
E
E&Y
EA
Enrolled Agent
EBP AQC
EBR
EC
Examination Committee
ECAS
ECSAFA
ED
Exposure Draft
EDMAX
EDPAA
EDPAF
EITF
ERB
ERISA
ESCORP
ETF
F
FAE
FAF
FAS
FASAB
FASAC
FASB
FDIC
Fed
FEE
FEI
FERF
650
651
FGAA
FICA
FOF
FPA
FR
Federal Register
FSA
FTC
G
GAAFR
GAAP
GAAS
GAGAS
GAO
GAS
GASB
GASBOO
GAQB
GFOA
GPAC
GSTT
H
HFMA
I
IA
IAA
IAASB
IICA
IAA
IAFP
IAG
IAHA
IAI
IAPC
IASB
ICFP
ID
Instructor Dependent
IDEA
IDI
In - depth Interview
IFAC
IFAD
IGAF
IIA
IICA
IMA
INCFO
IOSCO
IQAB
IQEX
IRB
IRS
ISAs
ISACA
ISB
ISC
ISC
ITEC
652
653
J
JEEP
JTB
K
KPMG
KPMG
KM
Knowledge Management
KNET
Knowledge Net
L
LLC
LLP
LOC
Letters of Comment
LOR
Letters of Response
LPR
LS
Litigation Services
M
MAP
MCS
MSP
N
NAAACPA
NAAI
NAARS
NABA
NAC
NASAA
NASBA
NCCPAP
NCUA
NSA
NSAC
NYSSCPA
O
OCBOA
OCC
OECD
OMB
OTS
P
PA
Public Accountant
PAC
PAIB
PAR
PCAOB
PcEEC
PCPS
PEEC
PFP
PFS
PIP
PM
Participants Manual
POB
654
655
PPC - CPE
PPI
PRB
PRP
PRC
PWC
Pricewaterhouse Coopers
Q
QC
Quality Control
QCIC
R
RAB
PAP
RFP
RIA
RICO
S
S
Seminar
SAS
SBA
SEC
SECPS
SFFAS
SIA
SOP
Statements of Position
SRM
SS
State Society
SSAE
SSARS
SSLLC
SSMAS
SSTS
656
T
TB
Technical Bulletin
TC
Team Captain
TIC
TIPS
TM
Team Member
TRPs
U
UEC
UMI
USTC
V
VAI
VGP
VTPR
W
WLWIEC
X
XBRL
:nBa yhM
BnpBM nB~TiA RBeA
Aa
(ad val)
A & B = Admitting and Discharge
A/Arb = Associate of the Institute of arbitrators
A/C
= Account
A/D
= After date
A/M
A/P
= Account Purchase
A/P
= Additional Premium
A/S
= Account Sales
Account Current
After Sight
AAR (a.a.r)
Chambers of commerce
ABLA = American Business law association
660
= Advice Note
AR
= All Risks
k{kwB Am jA
e jn nj BQnA BT
A
xpnA n pA
AV
= Ad Valorem
AVE = Ad Valorem equivalent
{pnA oU jB
AWB = Airway Bill
e BnBM A e BnBM
Bb
BAF = Banker adjustment factor
Siw kU Ko
k{ q RAoM B Tw BM Ae ;BM RAoM
bd = Bond Bundle
Twj ;`
M ;TvM kM ;Ao ;po ;ke B kU ;o AnA ;o kw
BE = Bank of England
BTvA BM
Bill of Exchange
pnA RAoM ;Tw ;RAoM
bg = Bag
v ;
BH= Bill of Health
S{AkM A ;S{AkM oM
661
bk. = Bank
B/L
= Bill of Lading
blk.
= Bulk
= Bill Payable
b.p.d
Cc
C = Captain
Centigrade
Central
Collis
Currency
CA= Chartered Accountant
Chief Accountant
Commercial agent
Consular agent
C/A
= Capital account
Credit account
Current account
662
Jo jB~TA B] An{
e M q ;B BM
Currency adjustment factor
Q fo kU Ko
CAFTA = (kafta) Central American Free Trade Association qo jApC RnB\U jBdUA
C & F = Cost and Freight
e Ao B xpnA
C & I = Cost and Insurance
M BA M B xpnA
CAN = Customs Assigned Number
o k{U nB{
CARICOM = community Coribbean
KAnB pe B]
CBD = Cash Before Delivery
KAnB pe B]
CBT = Commercial Benefit Tax
BnpBM jw
CC = Charges Collect
j{ SBnj ;k
q
CCC = Commodity Credit Corporation
B nBLTA vw
Customs Co-operation Council
o nB An{
CAF = Cost, Assurance, Freight
o nB An{ nUB
jBwA MB
nj k
(xo) SiAjoQ
joPw A
o BnBA
k
SiAjoQ hU ;k
koi hU
Mo B
oA jB~TA B]
BQnA jB~TA nB An{
CIF & E = Cost, Insurance, Freight and Exchange variation / or bankers charges
pnA fo RAoU e q ;M ;S
CIFCI = Cost, Insurance, Freight, Commission, Interest
CII = Chartered Insurance Institute
CIM
663
Y oM ;kw
Credit note
nBBTvM A ;nBBTvM oM
CO= Compagnie
So{
Cash order
k
(SiAjoQ nTwj)Ae
C/O = Care of
wU
Certificate of Origin
k
(SiAjoQ nTwj)Ae
COD = Cash On Delivery
B dU jo\ M k
SiAjoQ
c.o.h. = Cash on hand
k
] j] ;k
;j]
COL = Certificate of Loss or damage
Bp RnBvi A
Com. = Commission
Ae ;v
COS = Cash On Shipment
e e ]
C/P = Carriage Paid
k{SiAjoQ Ao
Charter Party
TvMnj Tz jAjnAo
Collis Postal
TvQ TvM
CP = Contracting Party
jAjnAo o
CPT = Captain
Tz BTQB
CR = Current rate
nB] fo
Carriers risk
Bke o i BTeA
Compound risk
Ko o i BTeA
Cable reply
AoU gwBQ
Cr. = Credit(or)
nBBTvM ;nBL ;nBLTA
CRN. = Customs Registered Number
o k{ SLY nB{
C/S= Cases(s)
(B)]
CSC = Convention for Safe Container
BoTB A vA
CT = Combined Transport
LoU
e
CTA = Commercial Travellers Association
nB\U AoBv B]
CTD = Combined Transport Document
LoU
e kw
CTO = Combined Transport Operator
LoU
e B
CTT = Capital Transfer Tax
Bow B
TA RBB
C/V = Certificate of Value
xpnA A
CVD = Contervailing Duties
AoL] o
e
C/VO = Certificate of Value and Origin
EkL xpnA A
CWE = Cleared Without Examination
wnpBM kM }ioU
c.w.o. = Cash With Order
B xnBw B ] SiAjoQ ;xnBw BM k
Cy. = Capacity
yB\ ;So
Currency
[An Q ;k
;Q
664
Dd
DA
= Deposti Account
D/A
= Drawback
D/B
= Documentary bill
D/C
= Deviation clause
DD
= Demand draft
D/D
= Documentary draft
dd.
= Dated
Delivered
= Delivered ex ship
DF
= Dead freight
dft
= Draft
disc.
= Discount
D/L
= Demand loan
DM
= Deutsche Mark
D/N
= Debit note
D/O
= Delivery order
DOI
= Department of industry
= debtor
drawer
= Dead weight
joPw JBve
(k{ TomQ RAoM) xomQ pA kM pn
joPw JBve
vL MB
nj jBwA dU
k{SwQ jBwA
(DAF) po nj dU
MAnj
jBwA RAoM
(M) ov oU o{
LT RAoM ;nAkj RAoM
jBwA RAoM
in ;gnBU M
k{dU
o nA
e SiAjoQ pA uQ dU
nB\U B vU B dU
(DEQ) wA nj dU
(DES) Tz pA dU
kz jBTwA So SMBM e (Ao )q
woU ;bo ;uyQ ;RAoM ;Ae
hU
kwnow kM A ;nAkj A
(BC Q BQ keA) BC nB
q kw ;nBkM oM
~ioU oM ;B dU Ae
B BUA
RnB\U RnAp
SiAjoQ ApA nj jBwA dU
joPw kwn oM
nBkM o ;o
;nBkM
kjAe ;yRAoM
BB
U o
Sn pA kM pn
hU
onBM So
665
Ee
EAC = East African Community
o{ B
oA B]
nBi B
oA wU BM
BQnA B]
jB~TA BnB nAjA
= European Community
Mo B
oA Bnz jB~TA B]
BQnA j Bl B]
BQnA Q keA
(kdT )
e RnB\U ,nAjA nA AoM
BQnA jB~TA
EEC = European Economic Community
BQnA jB~TA B]
EFTA = European Free Trade Association
(BTA) BQnA jApC RnB\U \A
EIB = European Investment Bank
BQnA nAm Bow BM
EIP = Export incentive Program
RAnjB zU BoM
EMA = European Monetary Agreement
BQnA Q (BQ)BT
A
EMS = European Monetary System
BQnA Q B
EOM = End of Month
B BBQ
EOY = End of Year
Bw BBQ
E & P = Errors and Omissions Excepted
k{ XTv jBTA pA BLT{A
EEA
ESCAP = Economic and Social Commission for Asia and the Pacific
666
Ff
FAA = Federal Aviation Administron
fac. (FAX) = Facsimile
FAK = Freight All Kind
FCL
FCR
e k~T kwn A
Tz oiFU q Ao L
pnA oM RnB RF
AM nU wAnk
jnA A pA njB A
(B nAm{pnA AoM {n)
(
e w k nB]A k oM hU onBM ZnBh)onBM hU q kM
B ka onBM hU q kM
FIO & Trimmed = Free in and out & Trimmed B B\MB] onBM hU q kM
FOA = Free On Aircraft
BQA M dU BU B S
FOB = Free on Board
(FOB) {o n dU
FIO & Stowed = Free in and out & Stowed
= Fire Policy
Floating Policy
Fully Paid
FPA
= Fiscal Year
667
Gg
GA
= General Agent
C/A
= General Average
(kB) nAqnB
RnBvi ;oTz RnBvi
oTz RnBvi B RnBvi
RnBvi A
Gross Average
GAC = General Average Certificate
CATT = General Agreement on Tariffs and Trade
[i Jo Bnz nB An{
() oT nBM e fo
iAj }BiB kU
}BiB kU
SvQ nAjA
k{SLY }Bi rBU
RBd]oU Tvw
CR WT = Gross Weight
GV
Hh
HW
= High Water
HP
= Horse Power
HS
Ii
IAPH = International Association of Ports and Harbours
BBo njBM AM \A
IATA = International Air Transport Association (BUB)A
e AM \A
IB
= In Bond
o o nj ;o k op
IBCC = International Breau of Chambers of Commerce
RnB\U BUA AM oTj
IBRD = International Bank for Reconstruction and Development
wU oU AM BM
668
AM nB jBdUA
B AM BT
A
Civil Airport Association
AM BBjo AM \A
Civil Aviation Organization
nz BQA AM BpBw
Container Bureau
oTB AM oTj
Chamber of Commerce
AM BnpBM BUA
Civil Airport Association
nz Bjo AM \A
Court of Justice
AM nAj BjAj
= International
ICC
= International
ICCA = International
ICJ
= International
(QoTA) B] uQ AM BpBw
AoTz AM BUA
o oU AM oTj
AM BQBBQ jBdUA
jn nA
e
AM wU \A
jn nA
e B
ID
= Import duty
IDA
o AnBAe AM wAnk
IFPI
= Import Licence
= Interest
= Irrespective Of Percentage
IOU
= I Owe You
(QoTA) B] uQ AM BpBw
oM
nj ;H ;oj B{A B nj
qzAo kM
nBkM B{ M ;kwn
669
IPA
e BU BM
B e BM
iAj CAn nBLA
AjB]
e AM jBdUA
AoTz AM wAnk
IRU
ISF
= International Shipping
ISO
jnAkBTwA AM BpBw
n
e
joB] AM jBdUA
IT
= Immediate Transport
ITA
ITC
ITF
ITO
ITU
e BnB AM wAnk
AM RnB\U BpBw
nj An pA RBBLUnA AM jBdUA
B] T AonB
Jj
JA
= Joint Account
oTz JBve
(M) Tz TiBw Lw Thn Bnj M
Kk
KD
= Knocked Down
Ll
LA
= LLoyds Agent
LAFTA
pk kB
jApC RnB\U \A
U BoA anBP \A
oMZnBM BTz
= Pound
L/C
= Letter of Credit
LCL
670
CAn AM R~d A
BTB
LI
= Letter of Indemnity
SB n
(<M jAjnAo> jomQ An oj o M SiAjoQpBM , BUA pA {B Bp AoM jAjnAo)
jnA oiC pA njB A
LIFO = Last First Out
LG
= Letter of Guarantee
Mm
M/A
= My Account
Max
= Maximum
MC
= Marginal Cost
M/D
= Minimum
JBve
oX Ake
B q
() gnBU pA kM BB
jAjAB Sj
Ake
M/L
= More / Less
MN
= Merchant Navy
M/O
= Money Order
MR
= Mates Receipt
= Mail Transfer
p Ake
Bnj BM
oT B oTzM
nB\U BB
Q Ae
nBLA S kwn
nU B
Sn pA kM BB
jnBnj A T
TvQ B
TA
LB]ka nB\U RAo Am
ka
e B
671
Nn
N/A (n/a) = No Account
Oo
O
= Order
O/A
= On Account of
= Over Charge
OD
= On Deck
O/D
= on Demand
over draft
over drawn
xnBw
JBve M
BoA RBA BpBw
B
oA Rke BpBw
nBM BA ;q BA
{o n
LB Ak ;BB
U d M
joPw pA yQ Ae
(BM) j] kM ;dM
wU jB~TA nB BpBw
672
= All Correct
O/O
= Order of
OP
= Open Policy
Pp
PA
= Particular Average
Power of Attorney
P/A
= Private Account
P.a.
= Pro anno
Per aval
Per annum
Pat.
= Patent / Patented
= Post Card
PL
= Partial Loss
kznAw BTv
(M) q] RnBvi
673
S no
BA ;qB] ;M e
P/M (PM) = Post Meridiem
opAkM
P/N = Promissory note
kM oM ;Tw
PO
= Postal order
TvQ xnBw
Post Office
SvQ nAjA
POD = Payable (Paid) on Delivery
dU SiAjoQ MB
PPd. = Prepaid
k{SiAjoQyQ
PPI
= Policy Proof of Interest
AM b A
SBnj An M RnBvi kATM nAm M BU C RBLYA AoM B j jL Swj nj B Tn M pA)
(/k
TvM kwn
PR
= Parcel Receipt
PSD = Pre-Shipment Document
d e pA yQ AnA jBwA
Pt.
= Payment
SiAjoQ
PM (pm) = Premium
PTA
(B
oA J] o{ Bnz )d]oU RnB\U
(Tv) jkd RnBvi
PTL
PV
PROX = Proximo
kC B
Qq
qn.
= Quotation
Qty
= Quantity
S Rn ;S ;
jAkU
Rr
RCD = Regional Cooperation for Development
A
Ao nB BpBw
rcd
= Received
pA kwn ;k{SBnj
RD
= Refer to Drawer
j{ ]n a kz M
R & D = Research and Development
wU
dU
ref.
= Reference
nB{A ; ;SzpBM
REGD = Registered
k{SLY
RI
= Reinsurance
BUA M
RO - RO = Roll on / Roll of
(hU onBM) n n
(/jo B\A Sw M C onBM hU ;zi M B~UA BM Tz )
674
Ss
SACU = Southern African Customs Union
M] B
oA o jBdUA
SAD Single Administrative Document of EC
BQnA B] keA nAjA jBwA
SDR = Special Drawing Rights
|~h S{AjoM e
SGD = Single Goods Declaration
B keA BnBA
S/HE = Sundays and Holidays Excepted
BLz U Bpn BXTwA M
SITC = Standard International Trade Classification AM RnB\U jnAkBTwA kM
L
S/N = Shipping Note
Tz onBM AoQ
SO
= Sellers Option
k{o JBhTA e ;k{o nBTiA
SOB = Shipped on Board
{o n k{onBM
SOLAS = Safety of Life at Sea
Bnj nj |Bh{A B] A
SRCC = Strike, Riots & Civil Commotions
iAj BM{C xn{ ;JB~TA
SS
= Steamer (Ship)
Tz
Short sight
BU nAkj
SWL = Safe Working
onBM
Tt
T/A
= Trade Acceptance
TC
= Time Charter
nB\U L
Bp Rk AoM SvMnj nB]A
pU Bq
pU Bq
675
Uu
UC
= Usual Condition
U/D
= Under Deck
Ao{
{o op
qo B
oA o jB~TA jBdUA
CAn AM jBdUA
(oTB ;SBQ X)keA onBM w
T{m B nj
kdT .
e RnB\U ;nAjA nA AoM RBA oTA jBLU
kdT wU BoM
UNDP = United Nations Development Programme
UN/EDIFACT = data elements
UBA oB BAn
directory
kdT SjA
UNEP = United Nations Environment Programme
kdT Svp d BoM
UNESCO = United Nations Educational, Scientific and Cultural Organization
kdT T wU BpBw
kdT BpBw
= Usual Terms
Vv
VAT = Value Added Tax
V/V
= Vorte Ville
676
Ww
WA
= With Average
A MAj M
W/B = Waybill
CAn BnBM ;nBM Rn
WB Warehouse Book
nBLA oTj
WD (w/d) = Warranted
k{U
WG = Weight Guaranteed
k{SB p
Wgt = Weight
p
WIPO = World Intellectual Property Organization
B] SB BpBw
W/M = Weight and (or) Measurement
(Bnj
e)jBMA p
WP = Without Prejudice
no Bp kM
WPA = With Particular Average
(|Bi RnBvi SBnj z) A Q MAj M
WR = War Risk
] o i M
Warehouse Receipt
nBLA L ;nBLA kwn
WRO = War Risk Only
] o i MB
nj M
WT (Wt) = Weight
p
WTO = World Trade Organization
B] RnB\U BpBw
W/W = Warehouse Warrant
nBLA Ae
:\Q yhM
B BUn BkM jApC ]oU
woMBve xnAq
679
1- Diary of activities:
Group consists of Iran Investment Company (Public Joint Stock)-parent
company and subsidiary companies. Iran Investment Company was registered on
March 17, 1992under No. 1072at Tehran Registration Office.The company is listed at
the Tehran Stock Exchange since May 29, 1995.
SB `hnBU
RB-1-1
/SwA C o BSo{ (A So{) B Bw AoA nAm Bow So{ B{ o
k{ uwFU B Bw So{ Rn M 1370.12.27 gnBU nj AnAkMBve nAm Bow So{
/SwA kwn SLY M AoU T SB BSo{ SLY nAjA nj 1072 nB{ SdU
Aj BMBi nj So{ A qo SwAk{ TomQ AoU tnM nj 1374.3.8 gnBU So{
/k{BM 6 nB{
1/2-Main activities:
The main activities of the company, according to article of association, is
investing, generally in manufacturing and industrial companies and projects especially
in petrochemical industries, as well as establishing and developing such units. Most of
subsidiary companies activities are concentrated in oil and related industries (note 19
to the financial statements).
A BSB -1-2
pA SvUnBL BwBwA L (B Bw) AoA nAm Bow So{ SB
B H ,T kU BkeA Bbo BT\ BSo{ nj nAm Bow
/k{BM BkeA A wU B pAkAAn ,jB\A n M H~i ,{oTQ
S{AjjB bo{M CM TvMA B S BT{n nj HUk o BTo{ SB
/SwA 19
1/3-Employment status:
Group
Parent company
21/6/2003
21/6/2002
Person
Person
62
53
Permanent employees
21/6/2003
Person
1500
21/6/2002
Person
1600
Temporary employees
1700
1400
71
60
3200
3000
133
133
680
BT{A S -1-3
:SwA jM op bo{ M Bw S Aj BnB jAkU wT
A So{
1381.3.31
1382.3.1
o
o
1381.3.31
o
1382.3.31
o
62
53
1600
1500
Aj BnB
71
60
1400
1700
S BnB
133
133
3000
3200
2- Basis of preparation:
Financial statements of the group (consolidated) and parent company are
prepared under historical cost basis and in some cases current values are used.
B BRn U BL 2
nj U hnBU k{BU BM BL oM HwBwA A So{ o
U B BRn
/SwA k{ jBTwA q nB] BxpnA pA T
jnA
3- Basis of consolidation:
3-1- Consolidated financial statement incorporate the financial statements of
Iran Investment Company (Public Joint Stock) and its subsidiaries. All intra-group
transactions, balances, income and expenses are eliminated in full on consolidation.
U BL 3
AoA nAm Bow So{ B BRn A \U Be
U B BRn 31
jw o nj BkB RB me pA uQ C U z o BSo{ (B Bw)
/SwA MB RB pA {B TB
dU Bp
3-2- The results of subsidiaries acquired or disposed of during the year ae
included in the consolidated statement of comprehensive income from the effective
date of disposal, as appropriate.
681
Method
Raw materials
Work in process
Finished goods
Weighted average
Spare parts
Weighted average
nAkMBve Bn A i4
BjA j] 41
MB{pnA MBz A UU xo xpnA }Bi k{BU BM A M B jA j]
oil A M RBTAMB ,xo xpnA }Bi M SLv k{BU BM q Rn nj /j{
U op Bxn onBM BM Bj] k{BU BM /j{ BwB{ j] xpnA yB
:j{
jBTwAjnxn
jnA A pA njB A .B
jnA A pA njB A .B
p B
p B
k{TiBwBAjA
kMTvM A jA
SiBw Bo] nj B
k{ TiBw B
k pA RB
682
4-2- Investments
Consolidation (group)
Parent company
Consolidation
Equity
Cost
A: Evaluation method:
Long-term investments:
losses)
losses)
Other long-term investment
losses)
Current investment:
Marketable investment
realizable value om
portfolio basis
Lower of cost or net
realizable
Consolidation
Equity
Other
long-term
and
current
investments
approved
by
general
companies not
subject to consolidation
approved
by
general
683
BnAm Bow 42
ASo{
o
MBpnA d:A
:RkkMnAm Bow
U z
s xpnA
ov M) k{BU BM
nj Aj yB oil
(nAm Bow xpnA
k{BU BM A
xo xpnA }Bi
BnAm Bow \
k{BU BM A
xo xpnA }Bi
BnAm Bow UU
\ wU jw K~U Bp nj
omQBow So{ Bw BLeB
(B BRn K~U gnBU BU)
\ wU jw K~U Bp nj
omQBow So{ Bw BLeB
(B BRn K~U gnBU BU)
\ wU jw K~U Bp nj
omQBow So{ Bw BLeB
(BpAoU gnBU BU)
\ wU jw K~U Bp nj
omQBow So{ Bw BLeB
(B BRn gnBU BU)
:nB]BnAm Bow
BAow BnAm Bow
:kCnjSiB{d:J
U z
s xpnA xn
jw K~U Bp nj
\ wU
So{ Bw BLeB
gnBU BU) omQBow
(BpAoU
jw K~U Bp nj
\ wU
So{ Bw BLeB
gnBU BU) omQBow
B BRn
684
jz SMBY BAnAj 43
pBvM ZnBh /j{ SLY BJBve nj k{BU BM BL oM jz SMBY BAnAj 431
nj wBwA jLM B SMBY BAnAj k o B So nj e MB yAqA WBM wBwA RAoU
BAnAj kBBM k o Jvd ABow ZnBh A M ,jjo BC jpBM S
jB~TA B oU B e n M q] RAoU nAk q /j{ Tv Mo
B ,j{ B\A AnAj A k{ MBpnA jo jnAkBTwA pA nB\U keA nBTA jn
/j{ n nj Bp jw JBve M
U nB] Bq A M
4-3-2- Depreciation on tangible fixed assets is charged based on their estimated
useful life and according to the provisions of article 151 of the Direct Tax law,
approved on Feb 17, 2002.
Rates
Depreciation method
Buildings
Reducing balance
Installations
Machinery
Office equipment
10 years
Straight line
4 years
Straight line
Vehicles
Reducing balance
TwAxn
TwAfo
jzSMBYBAnAj
knj 10 8 ,7
BBTiBw
Tv i q
Bw 15 %7 ,%12 ,%10
RBvwFU
Tv i q
Bw 10 %7 ,%25
RC{B
Tv i
Bw 10
RBM~ YBYA
Tv i
Bw 4
RCnAqMA
Bw
685
the month is calculated and recorded as of the beginning of the month following the
acquisition. In case that the depreciable assets are not used for a while because of
suspension of work or other reasons, the amount of depreciation is computed based on
30% of the rates reflected in the above table.
B FUZnBh 44
MB H
Tv ]nBhBXTwA M j{ BwB{ q A M nj nj B FU ZnBh
/SwA <Ao{ k]A BAnAj> ~dU M JBvTA
4-5- Foreign currencies
Foreign transaction - monetary foreign currencies are translated at the exchange
deposit certificate rate at the balance sheet date and non-monetary items are recorded
under historical cost and converted into Iranian Rials at the exchange deposit
certificate rate at the date of transaction. The difference resulting from settlement or
translations of monetary foreign currencies, are recognized in profit or loss in the
period in which they arise.
pnA ovU4 5
M Qo A BpAoU gnBU nj qo BM wn fo BM pnA Q A pnA RB
,B B\A gnBU nj pnA joPw A fo BM SwA k{ SLY pnA Kve oM hnBU k{BU BM
nj q B kCnj A M pnA Q A ovU B vU pA {B BRBU /j{ ovU
/j{ BwB{
4-6- Provision for employees termination benefits
Provision for the termination benefits of the employees of subsidiary companies is
calculated on the basis of one month and for parent companys employees on the basis
of 45 days of latest salary for each year of services.
686
ow 47
/j{ B\A koi xn tBwA oM ~dU pA nB\U BkeA KoU nAkMBve
pA o w oM U z o BSo{ nj nAm Bow ~dU k{BU BM jApB
j Tv /j{ BwB{ ow ow A M ~dU Bp nj BC s xpnA
BnAm Bow xpnA jB~TA |Bi Ao{ j M
U B BRn nj ow
/k{BM So{
BSo{ nj RkkM nAm Bow oTj L q] TvMA BSo{ ~dU pA {B ow
/j{ u
U BpAoU nj TvMA
4-8
The consolidated financial statements incorporate the financial statements of the
company and entities controlled by the company (its subsidiaries) made up to March
21st each year. Control is achieved where the company has the power to govern the
financial and operating policies of an investee entity so as to obtain benefits form its
activities.
On acquisition, the assets and liabilities of a subsidiary are measured at their fair
values at the date of acquisition. Any excess of the cost of acquisition over the fair
value of the identifiable net assets acquired is recognized as goodwill.Any deficiency of
the cost of acquisition below the fair value of the identifiable net assets acquired (i.e.
discount on acquisition) is credited to profit and loss in the period of acquisition. The
interest of minority shareholders is stated proportionately from the fair value of the
687
assets and liabilities recognized. Subsequently, any losses attributable to the interest of
minority shareholders in excess of minority interest are allocated to the interest of the
parent.
The results of subsidiaries acquired or disposed of during the year are included in
the consolidated income statement from the effective date of acquisition or up to the
effective date of disposal, as appropriate.
Where necessary, adjustments are made to the financial statements of subsidiaries
to bring the accounting policies used into line with those used by the group.
All intra-group transactions, balances, income and expenses are eliminated on
consolidation.
8 4
oT SdU jB~TA BkeA So{ B BRn ko oM nj
U B BRn
oT /kj y{Q An Bw o BkwA 29 BU B nj SwA (xAo B MBU BkeA) So{
(B BSwBw) Bzi oM vU S Be Rnk AnAj So{ jjo pod Un nj
/j{ T C BSB pA Bw C k{BM omQBow jB~TA keA UB
nj B~ BxpnA M o jB~TA keA BkM BAnAj ,U B M
BxpnA M SLv ~dU k{BU BM jApB o /j{ o pAkA ~dU gnBU
o /j{ BwB{ ow A M U MB k{~dU }Bi BAnAj B~
k{~dU }Bi BAnAj B~ BxpnA M SLv ~dU k{BU BM jL
w /j{ nBBTvM ~dU nj Bp jw JBve M (~dU ov ) U MB
nBA k{ BwB{ BkM BAnAj B~ BxpnA pA SA
e KwBU M SA AnAkBw
njB So{ w M k{BM SA w oM jApB SA w M JBvTA MB Bp o uPw /jjo
/kMB }~hU
gnBU pA Bp jw Rn nj Bw nj k{ nAm A B k{ ~dU (o) MBU BkeA [BT
/j{ n jn Kve oM ,nAm A oY gnBU BU B ~dU oY
pBwBv AoM MBU BkeA B BRn nj q RkU ,Rno Rn nj
/kC M o Bz i BM BC jBTwA jn nAkMBve Bz i
/jjo me o B BBp Bjw ,BkB ,RB BU ,U B M
688
1. We have audited the accompanying balance sheet of Ronak Co. (Private Joint
Stock) as of March 20, 2008 and the related statements of Income and cash flows
for the year then ended, together with explanatory notes 1 to 19. These financial
statements are the responsibility of the companys management. Our responsibility
is to express an opinion on these financial statements based on our audits and also
report on any non-compliance with the legal requirements, according to the
Commercial Code of Iran as amended, and the provisions of the companys articles
of association.
689
690
6. We have reviewed the accompanying balance sheet of Ronak Co. (Private Joint
Stock) as of September 21, 2008 and the related statement of Income, and cash
flows for the sixth months then ended together with the explanatory notes 1 to 20
as approved by the Board of Directors. These financial statements are the
responsibility of the companys management. Our responsibility is to report on
these financial statements based on our review.
691
jw BRn 1382 BoU 9 gnBU nj AoU kB oTj BQnA AoA UnB\U BM BpAoU
BU dU BS{AjjB BM Ao ,nMq gnBU M T B Bw AoM C k
] Bo] Bp
/SwA To nAo vw A woMBve jn ,k{ kFU U kB Aok wU SwQ jqBQ
M SLv o nBA ,
Tv toMBve Sv kB Aok BM B BRn Sv
B RBAqA SBn k jnA xnAq q k{ B\A woMBve tBwA oM nMq B BRn
/k{BM kB oTj S] no
9. Based on our review, we are not aware of any material modifications that should be
made to the accompanying financial statements in order for them to be in
conformity with accounting standards.
692
Furthermore, the amortization expense for goodwill has not been recorded in the
accounts.
693
14. In order to comply with the accounting standards, Davan Investment Company
(Private Joint Stock) should have prepared and presented consolidated financial
statements as the parent company for the year ended September 22, 2008.
Non-prepartion and non-presentation of such statements would prevent the users
from being able to make judgments and take decisions over the financial position,
results of operations and cash flowsof the parent company and its subsidiaries as a
single entity in an appropriate way.
694
17. Except for the matters discussed in paragraphs 4 to 9 below, we conducted our
audits in accordance with auditing standards. Those standards require the audit to
be planned and performed in such a way to obtain reasonable assurance that the
financial statements are free from material misstatements. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as overall financial
statements presentation. We believe that our audit provides a reasonable basis for
our opinion.
So{ MB k
jAjnAo tBwA oM ,B BRn Ao (11)S{AjjB M ]U BM
xo BM BLUnA nj 1386 BjAjo 23 fn Aj Bw So{ (B Bw)AoA nAm Bow
o
,AoA RAoMBh So{ S] Bn jnB 13.2 jke LM H] oTA Bw
A nj kjo nAm A AoA RAoMBh So{ M njB Bn jnB 1.3 jke L M BM BTB
nAo BTB knjB BM nBTiA nj Bn jnB 1.5 jke L M U BTw |~i
pA knj 40 jke Ho ,dU Bw xo M Mo ] SBnj nj oiFU j M /SwA To
l wU BTB L BTeA ,jAjnAo jB Ao]A k Rn nj SwA kjo Ao]A nm nAo
/jnAj j]
695
19. Up the date of this report, confirmations requested from Tejarat Bank, Paris and
London branches, Saderat Bank, Sepehr Tower branch, Mellat Bank, Hejrat
branch, and Export Development Bank, and also Rls. 655.2 million of trade
accounts and notes receivable, Rls 12,502million of amounts due from subsidiary
and associated companies, Rls 41,476 million of other accounts receivable, Rls.
3,011 million of consignment goods with others, Rls 180,2 million of capital
expenditure prepayments, Rls. 6,589.6 million of amounts due to subsidiary and
associated companies, Rls 26,589.6million of trade accounts and notes payable,
and Rls. 15,228.7 million of other accounts and notes payable have not been
received. Furthermore, according to confirmation received from Ardak Company
(Public Joint Stock), a discrepancy of Rls. 782.4 million exists in relation to the
goods on consignment with that company, which has not yet been clarified and
adjusted.
Any possible
adjustments
resulting
from obtaining
replies
to
696
697
23. As disclosed in note 8 to the financial statements, receivables from subsidiary and
associated companies of A, B, C and D companies amounting to Rls. 1.5 billion is
transferred from previous years. According to the financial statements of those
companies, they have had accumulated losses at the end of the year under report,
and part of their required working capitals have been financed by the parent
company. The collectability of above amount is not certain. Due to the absence of
necessary documents and records, we are unable to determine the amount of
provision required in this respect.
SMBY BAnAj TwA ,BnB Ski BBQ BAq oil SMBM k{B\A Bkwn K] M
joPw BU BBQ kCnj M
T M fo RBU (B BRn 8 dU S{AjjB roQ AA)
,nAkMBve BjnAkBTwA SBn nj /SwA kz To o nj oil ,BBonB wU nv M
/jnAj Rno jnA SMBM oil JBvTeA
25. Trade accounts and notes receivable as set out in note 5 to the financial statements
includes Rls. 5,340million trade bills receivable. The amount of Rls. 620 million of
the above notes are overdue, the collectability of which is uncertain.
698
26. In respect of duties vested with the companys board of directors as a result of
decisions taken in the shareholders general meeting dated January 18, 2008
(corresponding to audit report for the year ended September 22, 2008) the
following matters relate to those for which no action has been taken, or actions
taken have not led to final conclusion:
a) Preparing and approving the regulations for purchasing shares, investments and
fixed assets.
b) Handing over or execution of profitable projects and finally determining the
courses of action to be taken regarding loss-making companies.
c) Removing companys commitments regarding sale of electronic equipment to
Telecommunication Company.
699
31. The minutes of the board directors meetings have not been presented to us.
700
37. One of the board members had not attended the board meetings during the year
under report.
of
financial
regulations
(including
cost
accounting)
and
701
43. Provisions of the Commercial Code of Iran with regard to (issue of provisional share
certificates - article 27), (keeping share register-article 40), (determining the scope of
duties and responsibilities of the managing director article 128), (obtaining directors
qualificationshares article- 114), (providinglegal reserve-article 238)and (distributinga
minimumof 10% of net profit as dividendsarticle 95) have not been observed.
M k{v
U jw SiAjoQ |~i nj BwBwA 74 jB RnB\U B eA 240 jB jB
/SwA kz SBn \ ~U pA uQ B 8 Rk o oX Ake Bw BLeB
46. No proper system is established to control the activities of investees (note 9 to the
financial statements), including obtaining the share certificates, recording dividends
receivable and keeping their financial statements.
702
48. As set out in notes 24 to the financial statements, the notes issued as guarantees in
favor of customers are 500 times more than the share capital of the company. (note
15 to the financial statements).
703
54. The provisionsof article 90 of the CommercialCode of Iran, as amended, regarding the
distributionof ten percent of annual profit to the shareholders has not been observed.
jw j] Rn nj jw pA knj j v
U jM AqA oM L RnB\U B eA 90 jBjB
/SwA kjo SBn k{ AnA B BRn nj ,v
U MB
55. Quorum limit of article 241 of the Commercial Code has not been observed.
BRn 13 cU S{AjjB)Aj kkQ ,oA BSo{ nj nAm Bow jB~TA SBpBM
/SwA kjo e BnAm Bow A pA ioM Bw AnA ` ,jL }hz (B
58. The provisions of article 20 of the companys articles of association with regard to
holding Extraordinary General Meeting of Shareholders, in the second six months
of the year under report to approve the budget for the year 2008 has not been
observed. Meanwhile, the budget for the year 2005 has not been approved by the
companys Annual General Meeting of Shareholders.
704
60. In spite of the registration of the company in Chabahar Free Zone, all the activities
of the company, during the year under report were carried out in a rented
workshop out of the Free Zone. The situation regarding the registration of the
workshop in the Free Zone has not been clarified. The possible effects of the above
matter on the financial statements, especially with respect to the tax exemption, is
subject to the examination and final review of the tax authorities.
705
\ M k
U n M So{ SB nBMnj ok RF xnAq
BM /SwA To nAo vw A wnoM jn kjo U Bw BLeB Bw jB
RoB pA Be TABM jnA M vw A o ,k{B\A Bkwn M ]U
K] ,k{BM ok RF KB] pA k{AnA nAk jBwA BM nm xnAq nj Znk RBA
/SwA kz
67. The Board of Directors report relating to the activities and general affairs of the
company, subject of article 232 of the Commercial Code of Iran, has not been
presented.
706
nj Bj] AjonBLA ` kz o
Tv q jn BBC oM Tz oT RBB
/SwA To Rn B nj BBQ
70. The companys taxation status is disclosed in note 16 to the financial statements. The
company has paid all taxes up to and includingthe year 2007.Tax provisionfor the group
for the year ended March 20, 2008 has been made on the basis of declared profit, the
adequacy of which is subject to the review by the tax authorities.
707
708
77. Tax provision for the year under report in amount of Rls. 22.9 billion is calculated
on the basis of declared profit. With due consolidation to the regulations governing
disallowable expenses and considering the companys previous tax records,
additional tax provision is deemed necessary in this respect, the amount of which is
subject to the final review by the tax authorities.
78. No provisions have been made in the accounts for the employees termination
benefits, depreciation of fixed assets (projects equipment-note 8 to the financial
statements) and the difference between social security contributions on contracts
and deposits withheld by the employers. According to the accounting standards,
making provisions for the above items are necessary.
SMBY BAnAj TwA ,BnB Ski BBQ BAq oil SMBM k{B\A Bkwn K] M
joPw BU BBQ kCnj M
T M fo RBU (B BRn 8 dU S{AjjB roQ AA)
,nAkMBve BjnAkBTwA SBn nj /SwA kz To o nj oil ,BBonB wU nv M
/jnAj Rn jnA SMBM oil JBvTeA
79. Major issues regarding fixed assets, as per note 7 to the financial statements are as
follows:
709
82. The companys accounts have not been examined by the related authoritiesin relation to
social security contributionsand withholdingtaxes payable,since the start of the company.
Furthermore, based on the assessment issued for the year ended March 20, 2007, the
amount of Rls. 572.8 million withholding taxes has been claimed, against which the
company has made a protest. No provisionhas been made in the accounts in this respect.
jM pn 42 C }
n S k{ S dU 1386.9.25 gnBU nj BinB SiBw roQ
k{BU BM A M nAjA Bq ,VAkeA Anj MBz A o /SwA
BjnAkBTwA MB d ,(dU 9-3 nB{ S{AjjB) SwA kjo Jvd BAnAj
no Bp jw Rn nj C tBA nm Bq pA zhM SzoM Am jL nAkMBve
/SwA kz omPBA p kU U ,|~i A nj pB jn RBA Ak
j M k{BM
85. In contradiction to the accounting standards, all general, administrative and financial
expenses have been charged to the cost of services rendered. In addition, prepayments in
foreign currencies (non-monetaryitems) have been translated into Rialsat the end of the
year. Accordingto the accountingstandards, part of the above expensesshouldhave been
charged to the profit and loss for the year and prepayments in foreign currencies should
not have been translated into Rials at the rates ruling at the balance sheet date.
710
86. Other accounts payable as set out, in note 12 to the financial statements includes
Rls. 28,339 million provisions made for the difference between the social security
contribution calculated on income earned and the contributions deducted by the
employers. Determining the exact liability in this respect is subject to the
examinations by the authorities of the social security organization.
ApA kLU k]
/o 28.3495 = Ounce :uA
/o 31.1 = Fine Ounce B Troy Ounce : uA
/o 27.2155 = kQ 60 = Bushel :(Bw k ) {M
/kQ 48 AjBB BoA ,kQ 50 BAoTwA vA = Bushel ] {M
/kQ 40 BAoTwA ,kQ 34 AjBB ,kQ 32 BoA = Bushel(owj ]) {M
/o 25.4012 = kQ 65 = Bushel (Rnl) {M
/kQ 60 BAoTwA ,kQ 56 BoA = Bushel (A{i Rnl) {M
/o 453.59237 = Pound kQ
/o 1016.0469 = kQ 2240 = Long Ton nqM U
/o 907.1847 = kQ 2000 = Short Ton a U
/o 1000 = kQ 2204.62 = Metric Ton oT U
/nBT 0.4044686 = Acre Ko]
/kQ 337 BTv BQ ,kQ 400 QAr ,kQ 500 BoA = Bale (LQ) k
/o 50.8 vA ,o 100 oT Quintal T
712
oTopAkA B BkzQ
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Accountants International
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IT Audit Forum
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714
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716
auditing standards,
matters