EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 2162 · 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
Deferred revenue
General ·
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Acronym: N/A
Cash received from customers for goods or services that have not yet been delivered or performed, recorded as a liability.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Deferred revenue
General ·
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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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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
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Deferred tax
General ·
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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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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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· advanced
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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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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Acronym: DBO
The present value of expected future payments that a company is obligated to make under a defined benefit pension plan.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
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
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Depreciation
General ·
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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
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Depreciation
General ·
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Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life, reflecting its wear, tear, or obsolescence.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
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
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
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
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Depreciation
General ·
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· intermediate
D
Acronym: N/A
The systematic allocation of the cost of a tangible asset over its useful life.
Related
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
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
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
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
Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting Accrual Basis Accounting
Depreciation
General ·
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· intermediate
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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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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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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D
Accounting term: Depreciation calculation.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation concept
General ·
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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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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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· advanced
D
Accounting term: Depreciation disclosure.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation estimate
General ·
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· advanced
D
Accounting term: Depreciation estimate.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation exception
General ·
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· advanced
D
Accounting term: Depreciation exception.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation expense
General ·
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· advanced
D
Accounting term: Depreciation expense.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation framework
General ·
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D
Accounting term: Depreciation framework.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation guidance
General ·
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D
Accounting term: Depreciation guidance.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation measurement
General ·
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· advanced
D
Accounting standard or authoritative guidance: Depreciation measurement.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation memo
General ·
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· advanced
D
Accounting term: Depreciation memo.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation model
General ·
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D
Accounting term: Depreciation model.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation policy
General ·
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D
Accounting term: Depreciation policy.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation principle
General ·
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D
Accounting term: Depreciation principle.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation procedure
General ·
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D
Accounting term: Depreciation procedure.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation recognition
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D
Accounting standard or authoritative guidance: Depreciation recognition.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation reconciliation
General ·
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D
Accounting term: Depreciation reconciliation.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation review
General ·
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D
Accounting term: Depreciation review.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
Depreciation rollforward
General ·
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D
Accounting term: Depreciation rollforward.
Related
Depreciation Depreciation Depreciation Depreciation Depreciation
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Commonly Confused / Near-Variant Terms
Computed from current result set
Absorption costing VS Absorption costing
Categories: General / General
Accrual VS Accrual
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General