EditingTests
Accounting Glossary
Terms: 2162
· Filtered: 168
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This glossary defines accounting terminology used in bookkeeping, financial reporting, audit, tax, and internal control documentation.
Coverage includes core accounting concepts, chart-of-accounts language, financial statement items, audit and assurance terms, tax and payroll vocabulary, closing processes, controls, and common reporting metrics.
For accountants, auditors, bookkeepers, controllers, finance staff, students, and readers interpreting accounting reports and workpapers.
Term of the Day
Bond analysis
Accounting term: Bond analysis.
Category: General · Register:
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· Difficulty: intermediate
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Days inventory outstanding (DIO)
General ·
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· advanced
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D
Financial ratio/metric: Days inventory outstanding (DIO).
Related
Days payable outstanding (DPO)
Days sales outstanding (DSO)
Debit memo
Debt-to-equity ratio
Declining balance depreciation
Days payable outstanding (DPO)
General ·
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· advanced
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D
Financial ratio/metric: Days payable outstanding (DPO).
Related
Days inventory outstanding (DIO)
Days sales outstanding (DSO)
Debit memo
Debt-to-equity ratio
Declining balance depreciation
Days sales outstanding (DSO)
General ·
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· advanced
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D
Financial ratio/metric: Days sales outstanding (DSO).
Related
Days inventory outstanding (DIO)
Days payable outstanding (DPO)
Debit memo
Debt-to-equity ratio
Declining balance depreciation
Debit memo
General ·
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D
Accounting term: Debit memo.
Related
Days inventory outstanding (DIO)
Days payable outstanding (DPO)
Days sales outstanding (DSO)
Debt-to-equity ratio
Declining balance depreciation
Debt-to-equity ratio
General ·
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· advanced
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D
Financial ratio/metric: Debt-to-equity ratio.
Related
Days inventory outstanding (DIO)
Days payable outstanding (DPO)
Days sales outstanding (DSO)
Debit memo
Declining balance depreciation
Declining balance depreciation
General ·
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· advanced
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D
Accounting term: Declining balance depreciation.
Related
Days inventory outstanding (DIO)
Days payable outstanding (DPO)
Days sales outstanding (DSO)
Debit memo
Debt-to-equity ratio
Deferral
General ·
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· basic
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D
Accounting term: Deferral.
Related
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred revenue
Deferred revenue
Deferred Tax Asset/Liability
General ·
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· advanced
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D
Acronym: DTA/DTL
A balance sheet account representing the future tax consequences of temporary differences between the tax basis of assets/liabilities and their carrying amounts in financial statements.
Related
Deferral
Deferred revenue
Deferred revenue
Deferred revenue
Deferred revenue
Deferred Tax Asset/Liability
General ·
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D
Acronym: DTA/DTL
An asset or liability representing future tax savings or payments resulting from temporary differences between accounting and tax rules.
Related
Deferral
Deferred revenue
Deferred revenue
Deferred revenue
Deferred revenue
Deferred Tax Asset/Liability
General ·
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D
Acronym: DTA / DTL
A temporary difference between accounting profit and taxable profit that will result in future tax savings (asset) or future tax payments (liability).
Related
Deferral
Deferred revenue
Deferred revenue
Deferred revenue
Deferred revenue
Deferred revenue
General ·
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· advanced
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D
Accounting term: Deferred revenue.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred tax
Deferred revenue
General ·
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· advanced
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D
Acronym: N/A
Cash received by a company for goods or services that have not yet been delivered or performed.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred tax
Deferred revenue
General ·
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D
Acronym: N/A
Cash received from customers for goods or services that have not yet been delivered or performed, recorded as a liability.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred tax
Deferred revenue
General ·
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· advanced
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D
Cash received from customers for goods or services that have not yet been delivered or performed, recorded as a liability.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred tax
Deferred revenue
General ·
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· advanced
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D
Acronym: N/A
Cash received for goods or services that have not yet been delivered or performed; recorded as a liability until earned.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred tax
Deferred tax
General ·
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D
Accounting term: Deferred tax.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred revenue
Deferred tax asset
General ·
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· advanced
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D
Accounting term: Deferred tax asset.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred revenue
Deferred tax asset
General ·
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D
Acronym: DTA
An asset on a company's balance sheet that can be used to reduce future taxable income or tax payments.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred revenue
Deferred tax liability
General ·
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· advanced
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D
Accounting term: Deferred tax liability.
Related
Deferral
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred Tax Asset/Liability
Deferred revenue
Defined Benefit Obligation
General ·
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D
Acronym: DBO
The present value of expected future payments that a company is obligated to make under a defined benefit pension plan.
Related
Days inventory outstanding (DIO)
Days payable outstanding (DPO)
Days sales outstanding (DSO)
Debit memo
Debt-to-equity ratio
Depreciation
General ·
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D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Deferred revenue
Deferred revenue
Deferred revenue
Depreciation (tax)
Depreciation accrual
Depreciation
General ·
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· intermediate
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D
The systematic allocation of the cost of a tangible asset over its useful life, expensing a portion of its cost each accounting period.
Related
Depreciation (tax)
Depreciation accrual
Depreciation adjustment
Depreciation allocation
Depreciation analysis
Depreciation
General ·
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D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Deferred revenue
Deferred revenue
Deferred revenue
Depreciation (tax)
Depreciation accrual
Depreciation
General ·
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D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life, reflecting its wear, tear, or obsolescence.
Related
Deferred revenue
Deferred revenue
Deferred revenue
Depreciation (tax)
Depreciation accrual
Depreciation
General ·
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· intermediate
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D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Deferred revenue
Deferred revenue
Deferred revenue
Depreciation (tax)
Depreciation accrual
Depreciation
General ·
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D
Acronym: D/A (less common)
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Depreciation (tax)
Depreciation accrual
Depreciation adjustment
Depreciation allocation
Depreciation analysis
Depreciation
General ·
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D
The systematic allocation of the cost of a tangible asset over its useful economic life.
Related
Depreciation (tax)
Depreciation accrual
Depreciation adjustment
Depreciation allocation
Depreciation analysis
Depreciation
General ·
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D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Deferred revenue
Deferred revenue
Deferred revenue
Depreciation (tax)
Depreciation accrual
Depreciation
General ·
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· intermediate
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D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Deferred revenue
Deferred revenue
Deferred revenue
Depreciation (tax)
Depreciation accrual
Depreciation
General ·
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D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its estimated useful life to expense a portion of the asset's cost each period.
Related
Deferred revenue
Deferred revenue
Deferred revenue
Depreciation (tax)
Depreciation accrual
Depreciation
General ·
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D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Deferred revenue
Deferred revenue
Deferred revenue
Depreciation (tax)
Depreciation accrual
Depreciation
General ·
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D
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Depreciation (tax)
Depreciation accrual
Depreciation adjustment
Depreciation allocation
Depreciation analysis
Depreciation (tax)
General ·
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· advanced
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· advanced
D
Accounting term: Depreciation (tax).
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation accrual
General ·
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D
Accounting term: Depreciation accrual.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation adjustment
General ·
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D
Accounting term: Depreciation adjustment.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation allocation
General ·
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D
Accounting term: Depreciation allocation.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation analysis
General ·
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· advanced
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D
Accounting term: Depreciation analysis.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation approval
General ·
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D
Accounting term: Depreciation approval.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation assessment
General ·
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D
Accounting term: Depreciation assessment.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation assumption
General ·
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D
Accounting term: Depreciation assumption.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation calculation
General ·
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· advanced
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D
Accounting term: Depreciation calculation.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation concept
General ·
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· advanced
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D
Accounting standard or authoritative guidance: Depreciation concept.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation control
General ·
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· advanced
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D
Accounting term: Depreciation control.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation deferral
General ·
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D
Accounting term: Depreciation deferral.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation disclosure
General ·
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D
Accounting term: Depreciation disclosure.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation estimate
General ·
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· advanced
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D
Accounting term: Depreciation estimate.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation exception
General ·
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D
Accounting term: Depreciation exception.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation expense
General ·
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D
Accounting term: Depreciation expense.
Related
Depreciation
Depreciation
Depreciation
Depreciation
Depreciation
Commonly Confused / Near-Variant Terms
Computed from current result set
Deferred Tax Asset/Liability VS Deferred Tax Asset/Liability
Categories: General / General
Deferred Tax Asset/Liability VS Deferred Tax Asset/Liability
Categories: General / General
Deferred Tax Asset/Liability VS Deferred Tax Asset/Liability
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred revenue VS Deferred revenue
Categories: General / General
Deferred tax asset VS Deferred tax asset
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General
Depreciation VS Depreciation
Categories: General / General