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Category: Accounting

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English A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

57 terms

English
Accounting error
Accounting estimate
Accounting period
Accounting policy
Accrual basis
Accrued expense
Accrued income
Accumulated depreciation
Adjusting entry
Amortisation
Amortized cost
Carrying amount
Cash equivalent
Chart of accounts
Comparative information
Contingent asset
Contingent liability
Contractual cash flows
Cost of sales
Credit
Current asset
Current liability
Debit
Deferred revenue
Depreciation
Dividend
Double-entry bookkeeping
Equity
Equity instrument
Expense recognition
Fair value
Financial asset
General ledger
Going concern
Impairment
Impairment loss
Inventory
Journal entry
Matching principle
Materiality
Non-current asset
Non-current liability
Offsetting
Prepayment
Prior-period error
Provision
Reclassification
Recoverable amount
Residual value
Restatement
Retained earnings
Revenue recognition
Trade payable
Trade receivable
Trial balance
Useful life
Working capital