EditingTests

Accounting Glossary

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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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Error

General ·
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· basic

Accounting term: Error.

E-invoicing EBIT EBITDA EBITDA EBITDA

Estimate cutoff error

General ·
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· advanced

Accounting term: Estimate cutoff error.

Estimate manipulation Estimate misclassification Estimate overstatement Estimate understatement E-invoicing

Estimate manipulation

General ·
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· advanced

Accounting term: Estimate manipulation.

Estimate cutoff error Estimate misclassification Estimate overstatement Estimate understatement E-invoicing

Estimate misclassification

General ·
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· advanced

Accounting term: Estimate misclassification.

Estimate cutoff error Estimate manipulation Estimate overstatement Estimate understatement E-invoicing

Estimate overstatement

General ·
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· advanced

Accounting term: Estimate overstatement.

Estimate cutoff error Estimate manipulation Estimate misclassification Estimate understatement E-invoicing

Estimate understatement

General ·
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· advanced

Accounting term: Estimate understatement.

Estimate cutoff error Estimate manipulation Estimate misclassification Estimate overstatement E-invoicing

Exception reporting

General ·
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· advanced

Internal control concept: Exception reporting.

E-invoicing EBIT EBITDA EBITDA EBITDA

Expected credit loss (ECL)

General ·
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· advanced

Accounting term: Expected credit loss (ECL).

E-invoicing EBIT EBITDA EBITDA EBITDA

Expense accrual

General ·
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· advanced

Accounting term: Expense accrual.

Expense adjustment Expense allocation Expense analysis Expense approval Expense assessment

Expense adjustment

General ·
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· advanced

Accounting term: Expense adjustment.

Expense accrual Expense allocation Expense analysis Expense approval Expense assessment

Expense allocation

General ·
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· advanced

Accounting term: Expense allocation.

Expense accrual Expense adjustment Expense analysis Expense approval Expense assessment

Expense analysis

General ·
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· advanced

Accounting term: Expense analysis.

Expense accrual Expense adjustment Expense allocation Expense approval Expense assessment

Expense approval

General ·
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· advanced

Accounting term: Expense approval.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense assessment

Expense assessment

General ·
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· advanced

Accounting term: Expense assessment.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense assumption

General ·
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· advanced

Accounting term: Expense assumption.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense calculation

General ·
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· advanced

Accounting term: Expense calculation.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense caption

General ·
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· advanced

Accounting term: Expense caption.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense classification

General ·
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· advanced

Accounting term: Expense classification.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense concept

General ·
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· advanced

Accounting term: Expense concept.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense control

General ·
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· advanced

Accounting term: Expense control.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense deferral

General ·
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· advanced

Accounting term: Expense deferral.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense disclosure

General ·
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· advanced

Accounting term: Expense disclosure.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense estimate

General ·
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· advanced

Accounting term: Expense estimate.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense exception

General ·
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· advanced

Accounting term: Expense exception.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense framework

General ·
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· advanced

Accounting term: Expense framework.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense guidance

General ·
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· advanced

Accounting term: Expense guidance.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense line item

General ·
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· advanced

Accounting term: Expense line item.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense manipulation

General ·
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· advanced

Accounting term: Expense manipulation.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense measurement

General ·
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· advanced

Accounting term: Expense measurement.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense memo

General ·
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· intermediate

Accounting term: Expense memo.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense model

General ·
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· intermediate

Accounting term: Expense model.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense policy

General ·
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· intermediate

Accounting term: Expense policy.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense presentation

General ·
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· advanced

Accounting term: Expense presentation.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense principle

General ·
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· advanced

Accounting term: Expense principle.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense procedure

General ·
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· advanced

Accounting term: Expense procedure.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense recognition

General ·
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· advanced

Accounting term: Expense recognition.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense reconciliation

General ·
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· advanced

Accounting term: Expense reconciliation.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense review

General ·
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· intermediate

Accounting term: Expense review.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense rollforward

General ·
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· advanced

Accounting term: Expense rollforward.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense schedule

General ·
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· advanced

Accounting term: Expense schedule.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense testing

General ·
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· advanced

Accounting term: Expense testing.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense treatment

General ·
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· advanced

Accounting standard or authoritative guidance: Expense treatment.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense variance

General ·
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· advanced

Accounting term: Expense variance.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense workpaper

General ·
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· advanced

Accounting term: Expense workpaper.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

Expense worksheet

General ·
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· advanced

Accounting term: Expense worksheet.

Expense accrual Expense adjustment Expense allocation Expense analysis Expense approval

External audit

General ·
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· intermediate

Accounting term: External audit.

External auditor E-invoicing EBIT EBITDA EBITDA

External auditor

General ·
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· advanced

Accounting/finance role: External auditor.

External audit E-invoicing EBIT EBITDA EBITDA

equity ratio

General ·
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· intermediate

Financial ratio/metric: equity ratio.

Equity Equity Equity Equity Method of Accounting Equity accrual

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EBITDA VS EBITDA

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Equity VS Equity

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Equity VS Equity

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Equity VS Equity

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EBIT VS EBITDA

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EBIT VS EBITDA

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