EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 168 · View: grid

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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Derivative variance
General ·
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Accounting term: Derivative variance.
Related
Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative workpaper
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Accounting term: Derivative workpaper.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Derivative worksheet
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Accounting term: Derivative worksheet.
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Derivative Derivative accrual Derivative adjustment Derivative allocation Derivative analysis
Detection risk
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Accounting term: Detection risk.
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Detective control Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO) Debit memo
Detective control
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Internal control concept: Detective control.
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Detection risk Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO) Debit memo
Diluted Earnings Per Share
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Acronym: DEPS
A measure of a company's profitability that accounts for the potential dilution of shares from convertible securities or options.
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Dilution Dilution (Share Dilution) Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO)
Dilution
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Acronym: N/A (sometimes EPS Dilution for earnings per share dilution)
A reduction in the ownership percentage and value per share of existing shareholders due to the issuance of new shares.
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Diluted Earnings Per Share Dilution (Share Dilution) Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO)
Dilution (Share Dilution)
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Acronym: N/A
A reduction in the ownership percentage of existing shareholders due to the issuance of new shares.
Related
Deferred revenue Deferred revenue Deferred revenue Depreciation Depreciation
Direct labor
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Accounting term: Direct labor.
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Direct materials Direct write-off method Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO)
Direct materials
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Accounting term: Direct materials.
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Direct labor Direct write-off method Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO)
Direct write-off method
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Accounting term: Direct write-off method.
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Direct labor Direct materials Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales outstanding (DSO)
Disclaimer of opinion
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Accounting term: Disclaimer of opinion.
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Disclosure Disclosure caption Disclosure classification Disclosure controls and procedures Disclosure disclosure
Disclosure
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Accounting term: Disclosure.
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Disclaimer of opinion Disclosure caption Disclosure classification Disclosure controls and procedures Disclosure disclosure
Disclosure caption
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Accounting term: Disclosure caption.
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Disclaimer of opinion Disclosure Disclosure classification Disclosure controls and procedures Disclosure disclosure
Disclosure classification
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Accounting term: Disclosure classification.
Related
Disclaimer of opinion Disclosure Disclosure caption Disclosure controls and procedures Disclosure disclosure
Disclosure controls and procedures
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Accounting term: Disclosure controls and procedures.
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Disclaimer of opinion Disclosure Disclosure caption Disclosure classification Disclosure disclosure
Disclosure disclosure
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Accounting term: Disclosure disclosure.
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Disclaimer of opinion Disclosure Disclosure caption Disclosure classification Disclosure controls and procedures
Disclosure line item
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Accounting term: Disclosure line item.
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Disclaimer of opinion Disclosure Disclosure caption Disclosure classification Disclosure controls and procedures
Disclosure manipulation
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Accounting term: Disclosure manipulation.
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Disclaimer of opinion Disclosure Disclosure caption Disclosure classification Disclosure controls and procedures
Disclosure misclassification
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Accounting term: Disclosure misclassification.
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Disclaimer of opinion Disclosure Disclosure caption Disclosure classification Disclosure controls and procedures
Disclosure overstatement
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Accounting term: Disclosure overstatement.
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Disclaimer of opinion Disclosure Disclosure caption Disclosure classification Disclosure controls and procedures
Disclosure presentation
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Accounting term: Disclosure presentation.
Related
Disclaimer of opinion Disclosure Disclosure caption Disclosure classification Disclosure controls and procedures
Discount rate
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Accounting term: Discount rate.
Related
Discounted cash flow (DCF) Discounting assumption Discounting elasticity Discounting premium Discounting shock
Discounted cash flow (DCF)
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Accounting term: Discounted cash flow (DCF).
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Discount rate Discounting assumption Discounting elasticity Discounting premium Discounting shock
Discounting assumption
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Accounting term: Discounting assumption.
Related
Discount rate Discounted cash flow (DCF) Discounting elasticity Discounting premium Discounting shock
Discounting elasticity
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Accounting term: Discounting elasticity.
Related
Discount rate Discounted cash flow (DCF) Discounting assumption Discounting premium Discounting shock
Discounting premium
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Accounting term: Discounting premium.
Related
Discount rate Discounted cash flow (DCF) Discounting assumption Discounting elasticity Discounting shock
Discounting shock
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Accounting term: Discounting shock.
Related
Discount rate Discounted cash flow (DCF) Discounting assumption Discounting elasticity Discounting premium
Dividend accrual
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Accounting term: Dividend accrual.
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Dividend adjustment Dividend allocation Dividend analysis Dividend approval Dividend assessment
Dividend adjustment
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Accounting term: Dividend adjustment.
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Dividend accrual Dividend allocation Dividend analysis Dividend approval Dividend assessment
Dividend allocation
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Accounting term: Dividend allocation.
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Dividend accrual Dividend adjustment Dividend analysis Dividend approval Dividend assessment
Dividend analysis
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Accounting term: Dividend analysis.
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Dividend accrual Dividend adjustment Dividend allocation Dividend approval Dividend assessment
Dividend approval
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Accounting term: Dividend approval.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend assessment
Dividend assessment
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Accounting term: Dividend assessment.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend assumption
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Accounting term: Dividend assumption.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend calculation
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Accounting term: Dividend calculation.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend concept
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Accounting standard or authoritative guidance: Dividend concept.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend control
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Accounting term: Dividend control.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend deferral
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Accounting term: Dividend deferral.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend disclosure
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Accounting term: Dividend disclosure.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend estimate
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Accounting term: Dividend estimate.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend exception
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Accounting term: Dividend exception.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend framework
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Accounting term: Dividend framework.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend guidance
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Accounting term: Dividend guidance.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend measurement
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Accounting term: Dividend measurement.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend memo
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Accounting term: Dividend memo.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend model
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Accounting term: Dividend model.
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Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
Dividend policy
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Accounting term: Dividend policy.
Related
Dividend accrual Dividend adjustment Dividend allocation Dividend analysis Dividend approval
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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