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Accounting Glossary

Terms: 2162 · Filtered: 168 · View: list

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.
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Term Definition
Days inventory outstanding (DIO) Financial ratio/metric: Days inventory outstanding (DIO).
Days payable outstanding (DPO) Financial ratio/metric: Days payable outstanding (DPO).
Days sales outstanding (DSO) Financial ratio/metric: Days sales outstanding (DSO).
Debit memo Accounting term: Debit memo.
Debt-to-equity ratio Financial ratio/metric: Debt-to-equity ratio.
Declining balance depreciation Accounting term: Declining balance depreciation.
Deferral Accounting term: Deferral.
Deferred Tax Asset/Liability (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.
Deferred Tax Asset/Liability (DTA/DTL) An asset or liability representing future tax savings or payments resulting from temporary differences between accounting and tax rules.
Deferred Tax Asset/Liability (DTA / DTL) A temporary difference between accounting profit and taxable profit that will result in future tax savings (asset) or future tax payments (liability).
Deferred revenue Accounting term: Deferred revenue.
Deferred revenue (N/A) Cash received by a company for goods or services that have not yet been delivered or performed.
Deferred revenue (N/A) Cash received from customers for goods or services that have not yet been delivered or performed, recorded as a liability.
Deferred revenue Cash received from customers for goods or services that have not yet been delivered or performed, recorded as a liability.
Deferred revenue (N/A) Cash received for goods or services that have not yet been delivered or performed; recorded as a liability until earned.
Deferred tax Accounting term: Deferred tax.
Deferred tax asset Accounting term: Deferred tax asset.
Deferred tax asset (DTA) An asset on a company's balance sheet that can be used to reduce future taxable income or tax payments.
Deferred tax liability Accounting term: Deferred tax liability.
Defined Benefit Obligation (DBO) The present value of expected future payments that a company is obligated to make under a defined benefit pension plan.
Depreciation (N/A) The systematic allocation of the cost of a tangible asset over its useful life.
Depreciation The systematic allocation of the cost of a tangible asset over its useful life, expensing a portion of its cost each accounting period.
Depreciation (N/A) The systematic allocation of the cost of a tangible asset over its useful life.
Depreciation (N/A) The systematic allocation of the cost of a tangible asset over its useful life, reflecting its wear, tear, or obsolescence.
Depreciation (N/A) The systematic allocation of the cost of a tangible asset over its useful life.
Depreciation (D/A (less common)) The systematic allocation of the cost of a tangible asset over its useful life.
Depreciation The systematic allocation of the cost of a tangible asset over its useful economic life.
Depreciation (N/A) The systematic allocation of the cost of a tangible asset over its useful life.
Depreciation (N/A) The systematic allocation of the cost of a tangible asset over its useful life.
Depreciation (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.
Depreciation (N/A) The systematic allocation of the cost of a tangible asset over its useful life.
Depreciation The systematic allocation of the cost of a tangible asset over its useful life.
Depreciation (tax) Accounting term: Depreciation (tax).
Depreciation accrual Accounting term: Depreciation accrual.
Depreciation adjustment Accounting term: Depreciation adjustment.
Depreciation allocation Accounting term: Depreciation allocation.
Depreciation analysis Accounting term: Depreciation analysis.
Depreciation approval Accounting term: Depreciation approval.
Depreciation assessment Accounting term: Depreciation assessment.
Depreciation assumption Accounting term: Depreciation assumption.
Depreciation calculation Accounting term: Depreciation calculation.
Depreciation concept Accounting standard or authoritative guidance: Depreciation concept.
Depreciation control Accounting term: Depreciation control.
Depreciation deferral Accounting term: Depreciation deferral.
Depreciation disclosure Accounting term: Depreciation disclosure.
Depreciation estimate Accounting term: Depreciation estimate.
Depreciation exception Accounting term: Depreciation exception.
Depreciation expense Accounting term: Depreciation expense.
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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