EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 134 · 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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Fixed Asset allocation
General ·
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Accounting term: Fixed Asset allocation.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset analysis Fixed Asset approval Fixed Asset assessment
Fixed Asset analysis
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Accounting term: Fixed Asset analysis.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset approval Fixed Asset assessment
Fixed Asset approval
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Accounting term: Fixed Asset approval.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset assessment
Fixed Asset assessment
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Accounting term: Fixed Asset assessment.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset assumption
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Accounting term: Fixed Asset assumption.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset calculation
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Accounting term: Fixed Asset calculation.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset concept
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Accounting standard or authoritative guidance: Fixed Asset concept.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset control
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Accounting term: Fixed Asset control.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset deferral
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Accounting term: Fixed Asset deferral.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset disclosure
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Accounting term: Fixed Asset disclosure.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset estimate
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Accounting term: Fixed Asset estimate.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset exception
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Accounting term: Fixed Asset exception.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset framework
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Accounting term: Fixed Asset framework.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset guidance
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Accounting term: Fixed Asset guidance.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset measurement
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Accounting standard or authoritative guidance: Fixed Asset measurement.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset memo
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Accounting term: Fixed Asset memo.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset model
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Accounting term: Fixed Asset model.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset policy
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Accounting term: Fixed Asset policy.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset principle
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Accounting term: Fixed Asset principle.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset procedure
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Accounting term: Fixed Asset procedure.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset recognition
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Accounting term: Fixed Asset recognition.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset reconciliation
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Accounting term: Fixed Asset reconciliation.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset review
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Accounting term: Fixed Asset review.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset rollforward
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Accounting term: Fixed Asset rollforward.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset schedule
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Accounting term: Fixed Asset schedule.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset testing
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Accounting term: Fixed Asset testing.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset treatment
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Accounting term: Fixed Asset treatment.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset variance
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Accounting term: Fixed Asset variance.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset workpaper
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Accounting term: Fixed Asset workpaper.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Fixed Asset worksheet
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Accounting term: Fixed Asset worksheet.
Related
Fixed Asset accrual Fixed Asset adjustment Fixed Asset allocation Fixed Asset analysis Fixed Asset approval
Flexible budget
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Accounting term: Flexible budget.
Related
FASB Fair Value Hierarchy Fair value Fair value Fair value hedge
Foreign Currency Translation Adjustment
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Acronym: FCTA (or CTA for Cumulative Translation Adjustment)
An unrealized gain or loss arising from consolidating the financial statements of a foreign subsidiary into the parent's reporting currency.
Related
Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis Foreign Exchange approval
Foreign Exchange accrual
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Accounting term: Foreign Exchange accrual.
Related
Foreign Currency Translation Adjustment Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis Foreign Exchange approval
Foreign Exchange adjustment
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Accounting term: Foreign Exchange adjustment.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange allocation Foreign Exchange analysis Foreign Exchange approval
Foreign Exchange allocation
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Accounting term: Foreign Exchange allocation.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange analysis Foreign Exchange approval
Foreign Exchange analysis
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Accounting term: Foreign Exchange analysis.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange approval
Foreign Exchange approval
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Accounting term: Foreign Exchange approval.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange assessment
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Accounting term: Foreign Exchange assessment.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange assumption
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Accounting term: Foreign Exchange assumption.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange calculation
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Accounting term: Foreign Exchange calculation.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange concept
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Accounting term: Foreign Exchange concept.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange control
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Accounting term: Foreign Exchange control.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange deferral
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Accounting term: Foreign Exchange deferral.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange disclosure
General ·
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Accounting term: Foreign Exchange disclosure.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange estimate
General ·
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Accounting term: Foreign Exchange estimate.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange exception
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Accounting term: Foreign Exchange exception.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange framework
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Accounting term: Foreign Exchange framework.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
Foreign Exchange guidance
General ·
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Accounting term: Foreign Exchange guidance.
Related
Foreign Currency Translation Adjustment Foreign Exchange accrual Foreign Exchange adjustment Foreign Exchange allocation Foreign Exchange analysis
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