TAILIEUCHUNG - The Accounting Dictionary - DIR

is designed to help people without an accounting background easily understand accounting concepts at no cost. By investing thousands of hours, we have created clear and concise accounting information for both business people and students of all ages. We understand how difficult accounting can be. Thats why we have ensured that each accounting topic includes a clear explanation, reinforcing drills, Q&A, puzzles, dictionary of terms, etc. | The Accounting Dictionary - DIR Accounting Dictionary – 27 ­ DIR A&E can mean either Appropriation & Expense or Analysis & Evaluation. : Có thể được hiểu là Riêng biệt và Chi phí hoặc Phân tích và Ước lượng A&G is Adminstrative & General. : Quản trị và Tổng quát A&M is Additions and Maintenance. :Thêm vào và Bảo trì A&P is an acronym for Administrative and Personnel. Dạng viết tắt của Quản trị và Cá nhân ABA (Accredited Business Accountant or Accredited Business Advisor), in the US, is a national credential conferred by Accreditation Council for Accountancy and Taxation to professionals who specialize in supporting the financial needs of individuals and small to medium sized businesses. ABA is the only nationally recognized alternative to the CPA. Most accredited individuals do not perform audits. Generally, they are small business owners themselves. In addition to general accounting work, CPAs are also heavily schooled in performing audits; however, only a small fraction of Americas businesses require an audit. In general, a CPA has majored in accounting, passed the CPA examination and is licensed to perform audits. An ABA has majored in accounting, passed the ABA comprehensive examination and in most states is not licensed to perform audits. ABATEMENT, in general, is the reduction or lessening. In law, it is the termination or suspension of a lawsuit. For example, an abatement of taxes is a tax decrease or rebate. : Hạ giá hoặc giảm giá: ABC see ACTIVITY BASED COSTING. : Xác định chi phí theo PP ABC ABM see ACTIVITY BASED MANAGEMENT. ABOVE THE LINE, in accounting, denotes revenue and expense items that enter fully and directly into the calculation of periodic net income, in contrast to below the line items that affect capital accounts directly and net income only indirectly. Được hiểu là Doanh thu và Chi phí được tính toán đầy đủ và chính xác trước thu nhập. Ngược lại có nghĩa là sẽ .

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