accounting concept


accounting concept
accounting concept (AE) ACC Bilanzierungsgrundsatz m

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Big dictionary of business and management

  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • accounting system — ➔ system * * * accounting system UK US noun ACCOUNTING ► [C] a particular way in which a company or organization records and reports its financial information: »Your accounting system needs to be designed to track costs and monitor all company… …   Financial and business terms

  • accounting entity — entity; = business entity; = reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that …   Accounting dictionary

  • accounting entity — entity; business entity; reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that… …   Big dictionary of business and management

  • accounting profit — The amount of profit calculated by using generally accepted accounting principles instead of tax rules. At its simplest the profit is the revenue for an accounting period less the expenses incurred, using the concept of accrual accounting. There… …   Accounting dictionary

  • prudence concept — The accounting concept that insists on a realistic view of business activity and stresses that anticipated revenues and profits have no place in a profit and loss account until they have been realized in the form of cash or other assets for which …   Big dictionary of business and management

  • prudence concept — The accounting concept that insists on a realistic view of business activity and stresses that anticipated revenues and profits have no place in a profit and loss account until they have been realized in the form of cash or other assets for which …   Accounting dictionary

  • accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. The accruals concept is a basic accounting concept used in the preparation of the profit and loss account and balance sheet… …   Accounting dictionary