საბაზრო ღირებულება

საბაზრო ღირებულებები

საბაზრო ღირებულება • (sabazro ɣirebuleba) (usually uncountable, plural საბაზრო ღირებულებები)

sabazro ɣirebuleba (romanization)
საბაზრო ღირებულებები (plural)
საბაზრო ღირებულება (nominative singular)
საბაზრო ღირებულებები (nominative plural)
საბაზრო ღირებულებანი (archaic nominative plural)
საბაზრო ღირებულებამ (ergative singular)
საბაზრო ღირებულებებმა (ergative plural)
საბაზრო ღირებულებათ (archaic ergative plural)
საბაზრო ღირებულებათ (archaic ergative plural)
საბაზრო ღირებულებათაt) (archaic ergative plural)
საბაზრო ღირებულებათაta) (archaic ergative plural)
საბაზრო ღირებულებას (dative singular)
საბაზრო ღირებულებას (dative singular)
საბაზრო ღირებულებასაs) (dative singular)
საბაზრო ღირებულებასაsa) (dative singular)
საბაზრო ღირებულებებს (dative plural)
საბაზრო ღირებულებებს (dative plural)
საბაზრო ღირებულებებსაs) (dative plural)
საბაზრო ღირებულებებსაsa) (dative plural)
საბაზრო ღირებულებათ (archaic dative plural)
საბაზრო ღირებულებათ (archaic dative plural)
საბაზრო ღირებულებათაt) (archaic dative plural)
საბაზრო ღირებულებათაta) (archaic dative plural)
საბაზრო ღირებულების (genitive singular)
საბაზრო ღირებულების (genitive singular)
საბაზრო ღირებულებისაs) (genitive singular)
საბაზრო ღირებულებისაsa) (genitive singular)
საბაზრო ღირებულებების (genitive plural)
საბაზრო ღირებულებების (genitive plural)
საბაზრო ღირებულებებისაs) (genitive plural)
საბაზრო ღირებულებებისაsa) (genitive plural)
საბაზრო ღირებულებათ (archaic genitive plural)
საბაზრო ღირებულებათ (archaic genitive plural)
საბაზრო ღირებულებათაt) (archaic genitive plural)
საბაზრო ღირებულებათაta) (archaic genitive plural)
საბაზრო ღირებულებით (instrumental singular)
საბაზრო ღირებულებით (instrumental singular)
საბაზრო ღირებულებითაt) (instrumental singular)
საბაზრო ღირებულებითაta) (instrumental singular)
საბაზრო ღირებულებებით (instrumental plural)
საბაზრო ღირებულებებით (instrumental plural)
საბაზრო ღირებულებებითაt) (instrumental plural)
საბაზრო ღირებულებებითაta) (instrumental plural)
საბაზრო ღირებულებად (adverbial singular)
საბაზრო ღირებულებად (adverbial singular)
საბაზრო ღირებულებადაd) (adverbial singular)
საბაზრო ღირებულებადაda) (adverbial singular)
საბაზრო ღირებულებებად (adverbial plural)
საბაზრო ღირებულებებად (adverbial plural)
საბაზრო ღირებულებებადაd) (adverbial plural)
საბაზრო ღირებულებებადაda) (adverbial plural)
საბაზრო ღირებულებავ (singular vocative)
საბაზრო ღირებულებებო (plural vocative)
საბაზრო ღირებულებანო (archaic plural vocative)
-ზე (postpositional with-dative)
საბაზრო ღირებულებაზე (singular)
საბაზრო ღირებულებებზე (plural)
-თან (postpositional with-dative)
საბაზრო ღირებულებასთან (singular)
საბაზრო ღირებულებებთან (plural)
-ში (postpositional with-dative)
საბაზრო ღირებულებაში (singular)
საბაზრო ღირებულებებში (plural)
-ვით (postpositional with-dative)
საბაზრო ღირებულებასავით (singular)
საბაზრო ღირებულებებივით (plural)
-თვის (postpositional with-genitive)
საბაზრო ღირებულებისთვის (singular)
საბაზრო ღირებულებებისთვის (plural)
-ებრ (postpositional with-genitive)
საბაზრო ღირებულებისებრ (singular)
საბაზრო ღირებულებებისებრ (plural)
-კენ (postpositional with-genitive)
საბაზრო ღირებულებისკენ (singular)
საბაზრო ღირებულებებისკენ (plural)
-გან (postpositional with-genitive)
საბაზრო ღირებულებისგან (singular)
საბაზრო ღირებულებებისგან (plural)
-დან (postpositional with-instrumental)
საბაზრო ღირებულებიდან (singular)
საბაზრო ღირებულებებიდან (plural)
-ურთ (postpositional with-instrumental)
საბაზრო ღირებულებითურთ (singular)
საბაზრო ღირებულებებითურთ (plural)
-მდე (postpositional with-adverb)
საბაზრო ღირებულებამდე (singular)
საბაზრო ღირებულებებამდე (plural)


créance douteuse

fr-noun

créance douteuse f (plural créances douteuses)

(accounting) bad debt; non-performing loan


comptabilité analytique

Coordinate term: comptabilité financière

management accounting
management accounting


comptabilité générale

Coordinate term: comptabilité de gestion

financial accounting
financial accounting

(accounting) financial accounting (field of accounting concerned with the summary, analysis and reporting of financial transactions related to a business)


debit account

If the entries on the left hand exceed in amount the entries on the right hand, the account is a debit account or an asset, and its value is the excess.

1891 May, Joseph Hardcastle, “Talks on Accounts”, in Business, volume 10:

(accounting) An account in which credits (money owed to the business) exceed debits (expenses).

For two months past the Director has had personally to meet deficiencies in the working expenses of the Institute and so our semi-annual account stands with a few dollars to the debit account.

1916, Semi-annual Report of the International Institute of China, page 2:

(accounting) An account in which debits exceed credits.


transfer pricing

(accounting) The rules and methods for pricing transactions within and between enterprises under common ownership or control.


charge directe

charge directe f (plural charges directes)

Coordinate term: charge indirecte


unité de production

unité de production f (plural unités de production)

(management, accounting) production cost centre


charge indirecte

charge indirecte f (plural charges indirectes)

Coordinate term: charge directe


libro de-kuwenta

tl-noun

libro de-kuwenta (Baybayin spelling ᜎᜒᜊ᜔ᜇᜓ ᜇᜒᜃᜓᜏᜒᜈ᜔ᜆ)

ᜎᜒᜊ᜔ᜇᜓ ᜇᜒᜃᜓᜏᜒᜈ᜔ᜆ (Baybayin)

Borrowed from Spanish libro de cuenta (“book of account”). Compare Ilocano kuwenta de libro.


זיכה

he-verb

זיכה / זִכָּה • (ziká) (pi'el construction)

זִכָּה (canonical)
ziká (romanization)
זיכיתי (feminine first-person masculine past singular)
זִכִּיתִי (feminine first-person masculine past singular)
זיכינו (feminine first-person masculine past plural)
זִכִּינוּ (feminine first-person masculine past plural)
זיכית (masculine past second-person singular)
זִכִּיתָ (masculine past second-person singular)
זיכית (feminine past second-person singular)
זִכִּית (feminine past second-person singular)
זיכיתם (masculine past plural second-person)
זִכִּיתֶם (masculine past plural second-person)
זיכיתן (feminine past plural second-person)
זִכִּיתֶן (feminine past plural second-person)
זיכה (masculine past singular third-person)
זִכָּה (masculine past singular third-person)
זיכתה (feminine past singular third-person)
זִכְּתָה (feminine past singular third-person)
זיכו (feminine masculine past plural third-person)
זִכּוּ (feminine masculine past plural third-person)
מְזַכֶּה (masculine present singular)
מְזַכָּה (feminine present singular)
מְזַכִּים (masculine plural present)
מְזַכּוֹת (feminine plural present)
אֲזַכֶּה (feminine first-person future masculine singular)
נְזַכֶּה (feminine first-person future masculine plural)
תְּזַכֶּה (future masculine second-person singular)
תְּזַכִּי (feminine future second-person singular)
תְּזַכּוּ (future masculine plural second-person)
תְּזַכֶּינָה (feminine future plural second-person)
יְזַכֶּה (future masculine singular third-person)
תְּזַכֶּה (feminine future singular third-person)
יְזַכּוּ (future masculine plural third-person)
תְּזַכֶּינָה (feminine future plural third-person)
זַכֵּה (imperative masculine singular)
זַכִּי (feminine imperative singular)
זַכּוּ (imperative masculine plural)
זַכֶּינָה (feminine imperative plural)


frais généraux

(accounting, management) overhead (expense of a business not directly assigned to goods or services provided)


personal ledger

en-noun

personal ledger (plural personal ledgers)

Coordinate term: real ledger

(accounting, business) A book or a computer document containing personal accounts, chiefly those of creditors and debtors.


real ledger

Coordinate term: personal ledger

(accounting, business) A book or a computer document containing amounts relating to property and equipment.


tržba

tržba (nominative singular)
tržby (nominative plural)
tržby (genitive singular)
tržeb (genitive plural)
tržbě (dative singular)
tržbám (dative plural)
tržbu (accusative singular)
tržby (accusative plural)
tržbo (singular vocative)
tržby (plural vocative)
tržbě (locative singular)
tržbách (locative plural)
tržbou (instrumental singular)
tržbami (instrumental plural)

hrubé tržby


useful life

(accounting) The time during which something is productive.


aklat-tuosan

tl-noun

aklát-tuosan (Baybayin spelling ᜀᜃ᜔ᜎᜆ᜔ᜆᜓᜂᜐᜈ᜔)

aklát-tuosan (canonical)
ᜀᜃ᜔ᜎᜆ᜔ᜆᜓᜂᜐᜈ᜔ (Baybayin)

[ʔɐkˌlat̪ t̪ʊˈʔoː.sɐn̪]


kontador publikong sertipikado

kontadór públikóng sertipikado (Baybayin spelling ᜃᜓᜈ᜔ᜆᜇᜓᜇ᜔ ᜉᜓᜊ᜔ᜎᜒᜃᜓᜅ᜔ ᜐᜒᜇ᜔ᜆᜒᜉᜒᜃᜇᜓ)

kontadór públikóng sertipikado (canonical)
ᜃᜓᜈ᜔ᜆᜇᜓᜇ᜔ ᜉᜓᜊ᜔ᜎᜒᜃᜓᜅ᜔ ᜐᜒᜇ᜔ᜆᜒᜉᜒᜃᜇᜓ (Baybayin)

Partial calque of Spanish contador público certificado.

partial calque

certified public accountant
certified public accountant


revenue recognition

(accounting) The point at which revenue is recognized or recorded, which, depending on the system, may be when the money is received (cash basis), or may be when goods are transferred to the customer (accrual basis).


décaissement

Coordinate term: encaissement

(finance, accounting) disbursement, cash outflow, cash outlay, withdrawal


project accounting

(business, accounting) A type of managerial accounting oriented toward the goals of project management and delivery.


WCR

Coordinate term: WC

working capital requirement
working capital requirement#English

(business, accounting) Initialism of working capital requirement.


BFR

Coordinate term: FR

besoin en fonds de roulement
besoin en fonds de roulement#French

(accounting) Initialism of besoin en fonds de roulement: WCR


besoin en fonds de roulement

fr-noun

besoin en fonds de roulement m (plural besoins en fonds de roulement)

Coordinate term: fonds de roulement

working capital requirement
working capital requirement

(accounting) working capital requirement


working capital requirement

en-noun

working capital requirement (uncountable)

(business, accounting) The minimum amount of working capital that a business needs to run its operations smoothly.


årsredovisning

årsredovisning (indefinite nominative singular)


margin of safety

margin of safety (plural margins of safety)

(accounting) The strength of a business measured by the amount of income earned above the break-even point.


marge commerciale

fr-noun

marge commerciale f (plural marges commerciales)

(business, accounting) the difference between sale price and purchase price


excédent brut d'exploitation

excédent brut d’exploitation m (plural excédents bruts d’exploitation)

excédent brut d’ exploitation (canonical masculine)
excédents bruts d’exploitation (plural)

gross operating surplus
gross operating surplus

(business, accounting) gross operating surplus, GOS


cost base

(finance, accounting, UK, Australia, New Zealand) The fixed costs, and sometimes all other costs as well, involved in running a company or producing a product.


résultat courant

Coordinate term: résultat exceptionnel

résultat courant avant impôt

(finance, accounting) the sum of operating income and financial income


bilantiel

fr-adj

bilantiel (feminine bilantielle, masculine plural bilantiels, feminine plural bilantielles)

bilantielle (feminine)
bilantiels (masculine plural)
bilantielles (feminine plural)

(accounting, relational) pertaining to the balance sheet


fuílleach

head

fuílleach m (genitive singular fuílligh, nominative plural fuílligh)

fuílligh (genitive singular)
fuílligh (nominative plural)
nominative (indefinite)
fuílleach (indefinite singular)
fuílligh (indefinite plural)
vocative (indefinite)
a fhuílligh (indefinite singular)
a fhuílleacha (indefinite plural)
genitive (indefinite)
fuílligh (indefinite singular)
fuílleach (indefinite plural)
dative (indefinite)
nominative (definite)
an fuílleach (definite singular)
na fuílligh (definite plural)
genitive (definite)
an fhuílligh (definite singular)
na bhfuílleach (definite plural)
dative (definite)
leis an bhfuílleach (definite singular)
don fhuílleach (definite singular)
leis na fuílligh (definite plural)
fuílleach
fhuílleach
bhfuílleach

From Middle Irish fuidlech. By surface analysis, fuíoll + -ach.

(accounting) balance (difference between credit and debit)


compte fournisseur

fr-noun

compte fournisseur m (plural comptes fournisseur or comptes fournisseurs)

comptes fournisseur (plural)
comptes fournisseurs (plural)

Coordinate term: compte client


compte de tiers

compte de tiers m (countable and uncountable, plural comptes de tiers)

pour compte de tiers


balance clients

Coordinate term: balance fournisseurs

(accounting) the outstanding balance of accounts receivable at a point in time


days sales outstanding

(accounting) The ratio of the number of accounts receivable to the average number of sales per day, used as an estimate of the number of days needed to collect all accounts receivable.


compte de pertes et profits

compte de pertes et profits m (plural comptes de pertes et profits)

Coordinate term: bilan


pertes et profits

pertes et profits m (plural pertes et profits)

Ellipsis of compte de pertes et profits.

Coordinate term: bilan


penyusutan

(accounting) depreciation (the measurement of the decline in value of assets. Not to be confused with impairment, which is the measurement of the unplanned, extraordinary decline in value of assets)


état financier

état financier m (plural états financiers)

(accounting, chiefly in the plural) annual account


bukkiping

tl-noun

bukkiping (Baybayin spelling ᜊᜓᜃ᜔ᜃᜒᜉᜒᜅ᜔)

ᜊᜓᜃ᜔ᜃᜒᜉᜒᜅ᜔ (Baybayin)


bukkiper

ᜊᜓᜃ᜔ᜃᜒᜉᜒᜇ᜔ (Baybayin)


rörelsevinst

rörelsevinst (indefinite nominative singular)
rörelsevinsts (genitive indefinite singular)
rörelsevinsten (definite nominative singular)
rörelsevinstens (definite genitive singular)
rörelsevinster (indefinite nominative plural)
rörelsevinsters (genitive indefinite plural)
rörelsevinsterna (definite nominative plural)
rörelsevinsternas (definite genitive plural)


zadłużenie

zadłużenie (nominative singular)
zadłużenia (nominative plural)
zadłużenia (genitive singular)
zadłużeń (genitive plural)
zadłużeniu (dative singular)
zadłużeniom (dative plural)
zadłużenie (accusative singular)
zadłużenia (accusative plural)
zadłużeniem (instrumental singular)
zadłużeniami (instrumental plural)
zadłużeniu (locative singular)
zadłużeniach (locative plural)
zadłużenie (singular vocative)
zadłużenia (plural vocative)

(countable, accounting, finance) indebtedness, debt burden (debt of a country or subdivision, when large enough that servicing it has become difficult)


rörelseförlust

rörelseförlust (indefinite nominative singular)
rörelseförlusts (genitive indefinite singular)
rörelseförlusten (definite nominative singular)
rörelseförlustens (definite genitive singular)
rörelseförluster (indefinite nominative plural)
rörelseförlusters (genitive indefinite plural)
rörelseförlusterna (definite nominative plural)
rörelseförlusternas (definite genitive plural)


rörelsemarginal

rörelsemarginal (indefinite nominative singular)
rörelsemarginals (genitive indefinite singular)
rörelsemarginalen (definite nominative singular)
rörelsemarginalens (definite genitive singular)
rörelsemarginaler (indefinite nominative plural)
rörelsemarginalers (genitive indefinite plural)
rörelsemarginalerna (definite nominative plural)
rörelsemarginalernas (definite genitive plural)


delårsrapport

delårsrapport (indefinite nominative singular)
delårsrapports (genitive indefinite singular)
delårsrapporten (definite nominative singular)
delårsrapportens (definite genitive singular)
delårsrapporter (indefinite nominative plural)
delårsrapporters (genitive indefinite plural)
delårsrapporterna (definite nominative plural)
delårsrapporternas (definite genitive plural)


FIFU

först in först ut
först in först ut#Swedish

(accounting, logistics) Abbreviation of först in först ut (“first in first out”).


först in först ut

Compound of först (“first”) + in (“in”) + först (“first”) + ut (“out”).


財季

/t͡sʰaɪ̯³⁵ t͡ɕi⁵¹/

/t͡sʰaɪ̯³⁵ t͡ɕi⁵¹/

(accounting) fiscal quarter; financial quarter


訂簿記數

/taŋ²⁴⁻¹¹ pʰu²⁴⁻¹¹ ki⁵⁵ sɨ⁵⁵/

/taŋ²⁴⁻¹¹ pʰu²⁴⁻¹¹ ki⁵⁵ sɨ⁵⁵/


netong halaga

tl-noun

netong halagá (Baybayin spelling ᜈᜒᜆᜓᜅ᜔ ᜑᜎᜄ)

netong halagá (canonical)
ᜈᜒᜆᜓᜅ᜔ ᜑᜎᜄ (Baybayin)

[ˌn̪ɛː.t̪oŋ hɐ.lɐˈɣa]


bokförare

bokförare (indefinite nominative singular)
bokförares (genitive indefinite singular)
bokföraren (definite nominative singular)
bokförarens (definite genitive singular)
bokförare (indefinite nominative plural)
bokförares (genitive indefinite plural)
bokförarna (definite nominative plural)
bokförarnas (definite genitive plural)


對賬

/tu̯eɪ̯⁵¹⁻⁵³ ʈ͡ʂɑŋ⁵¹/

/tɵy̯³³ t͡sœːŋ³³/

/tu̯eɪ̯⁵¹⁻⁵³ ʈ͡ʂɑŋ⁵¹/

/tɵy̯³³ t͡sœːŋ³³/


comptabilité fournisseurs

fr-noun

comptabilité fournisseurs f (uncountable)

Coordinate term: comptabilité clients


comptabilité clients

Coordinate term: comptabilité fournisseurs


metode penyusutan

id-noun

metode penyusutan (first-person possessive metode penyusutanku, second-person possessive metode penyusutanmu, third-person possessive metode penyusutannya)

metode penyusutan ku (first-person possessive)
metode penyusutan mu (possessive second-person)
metode penyusutan nya (possessive third-person)

Compound of metode (“method”) + penyusutan (“depreciation”).

compound

(accounting) depreciation method: a method used to allocate the cost of a fixed asset over its useful life. Common methods include straight-line depreciation and declining balance depreciation


鑒證

/t͡ɕi̯ɛn⁵¹⁻⁵³ ʈ͡ʂɤŋ⁵¹/

/kaːm³³ t͡sɪŋ³³/

/t͡ɕi̯ɛn⁵¹⁻⁵³ ʈ͡ʂɤŋ⁵¹/

/kaːm³³ t͡sɪŋ³³/


日記賬

/ʐ̩⁵¹⁻⁵³ t͡ɕi⁵¹⁻⁵³ ʈ͡ʂɑŋ⁵¹/

/ʐ̩⁵¹⁻⁵³ t͡ɕi⁵¹⁻⁵³ ʈ͡ʂɑŋ⁵¹/

日記賬分錄

日记账分录


遞延

遞延稅項

递延税项


抵免

/ti²¹⁴⁻³⁵ mi̯ɛn²¹⁴⁻²¹⁽⁴⁾/

/ti²¹⁴⁻³⁵ mi̯ɛn²¹⁴⁻²¹⁽⁴⁾/

紅利抵免

红利抵免


減記

/t͡ɕi̯ɛn²¹⁴⁻²¹ t͡ɕi⁵¹/

/t͡ɕi̯ɛn²¹⁴⁻²¹ t͡ɕi⁵¹/

(accounting, finance) to make a downward adjustment in value; to impair; to write down


歸集

/ku̯eɪ̯⁵⁵ t͡ɕi³⁵/

/ku̯eɪ̯⁵⁵ t͡ɕi³⁵/

資金歸集

资金归集

股息歸集

股息归集

成本歸集

成本归集

(finance, business, accounting) to pool; to impute; to aggregate


變動表

ㄅㄧㄢˋ ㄉㄨㄥˋ ㄅㄧㄠˇ

/pi̯ɛn⁵¹⁻⁵³ tʊŋ⁵¹ pi̯ɑʊ̯²¹⁴⁻²¹⁽⁴⁾/

/pi̯ɛn⁵¹⁻⁵³ tʊŋ⁵¹ pi̯ɑʊ̯²¹⁴⁻²¹⁽⁴⁾/

權益變動表

权益变动表


流動負債

ㄌㄧㄡˊ ㄉㄨㄥˋ ㄈㄨˋ ㄓㄞˋ

людун фучжай

/li̯oʊ̯³⁵ tʊŋ⁵¹⁻⁵³ fu⁵¹⁻⁵³ ʈ͡ʂaɪ̯⁵¹/

/lɐu̯²¹ tʊŋ²² fuː²² t͡saːi̯³³/

/li̯oʊ̯³⁵ tʊŋ⁵¹⁻⁵³ fu⁵¹⁻⁵³ ʈ͡ʂaɪ̯⁵¹/

/lɐu̯²¹ tʊŋ²² fuː²² t͡saːi̯³³/


分錄

/fɐn⁵⁵ lʊk̚²/

/fɐn⁵⁵ lʊk̚²/

日記賬分錄

日记账分录


減值

/t͡ɕi̯ɛn²¹⁴⁻²¹ ʈ͡ʂʐ̩³⁵/

/t͡ɕi̯ɛn²¹⁴⁻²¹ ʈ͡ʂʐ̩³⁵/


工資單

/kʊŋ⁵⁵ t͡sz̩⁵⁵ tän⁵⁵/

/kʊŋ⁵⁵ t͡sz̩⁵⁵ tän⁵⁵/


結轉

/t͡ɕi̯ɛ³⁵ ʈ͡ʂu̯än²¹⁴⁻²¹⁽⁴⁾/

/t͡ɕi̯ɛ³⁵ ʈ͡ʂu̯än²¹⁴⁻²¹⁽⁴⁾/


或有

/xu̯ɔ⁵¹ joʊ̯²¹⁴⁻²¹⁽⁴⁾/

/xu̯ɔ⁵¹ joʊ̯²¹⁴⁻²¹⁽⁴⁾/

或有負債

或有负债


應計

/iŋ⁵⁵ t͡ɕi⁵¹/

/jɪŋ³³ kɐi̯³³/

/iŋ⁵⁵ t͡ɕi⁵¹/

/jɪŋ³³ kɐi̯³³/


供款

/kʊŋ⁵¹ kʰu̯än²¹⁴⁻²¹⁽⁴⁾/

/kʊŋ⁵⁵ kʰu̯än²¹⁴⁻²¹⁽⁴⁾/

/kʊŋ⁵⁵ fuːn³⁵/

/kʊŋ⁵¹ kʰu̯än²¹⁴⁻²¹⁽⁴⁾/

/kʊŋ⁵⁵ kʰu̯än²¹⁴⁻²¹⁽⁴⁾/

/kʊŋ⁵⁵ fuːn³⁵/

(finance, taxation, accounting) contribution; installment (of funds)


ปีงบประมาณ

th-noun

ปีงบประมาณ • (bpii-ngóp-bprà-maan) (classifier ปี)

bpii-ngóp-bprà-maan (romanization)
ปี (classifier)

(law, finance, accounting) fiscal year; budget year; tax year. (For Thailand, it counts from October 1 to September 30 and names for next year.)


green accounting

(accounting, ecology) A type of accounting that attempts to factor environmental costs into the financial results of operations.


accountant's letter

en-noun

accountant's letter (plural accountant's letters)

(accounting, finance) A written statement by an independent auditor that precedes a company's financial report.


faa'idooyin

Plural of faa'ido f. From Arabic فَائِدَة (fāʔida).