abatement

en-noun

abatement (countable and uncountable, plural abatements)

From Middle English abatement, from Anglo-Norman abatre (“to abate”) (from Old French abatre), + -ment; equivalent to abate + -ment.

(accounting) The deduction of minor revenues incidental to an operation in calculating the cost of the operation.


EBITA

(accounting) Acronym of earnings before interest, taxes and amortization.


accrual

(accounting) from the creditor's viewpoint, a charge incurred in one accounting period that has not been, but is to be, paid by the end of it.


EBITDA

(accounting) Acronym of earnings before interest, taxes, depreciation and amortization: revenue after the subtraction of dividends but before the deduction of interest, taxes, depreciation, and amortization.


ROI

return on investment
return on investment#English

(accounting) Initialism of return on investment.

ROI

return on investment — see also return on investment


accountancy

accountancy (countable and uncountable, plural accountancies)

(uncountable, British, New Zealand, often Philippines, accounting) The function of compiling and providing financial information primarily by reports referred to as financial statements, including bookkeeping, systems design, analysis and interpretation of accounting information.

(countable, accounting) A company or organisation that performs such a function.


accumulation

accumulation (countable and uncountable, plural accumulations)

From Middle English acumulacyon, from Middle French accumulation and its etymon, Latin accumulātiō, accumulātiōnis. By surface analysis, accumulate + -ion. First attested in the late 15th century. Doublet of accumulatio.

натрупване

act of accumulating, the state of being accumulated

(accounting) The continuous growth of capital by retention of interest or savings.


accrue

en-verb

accrue (third-person singular simple present accrues, present participle accruing, simple past and past participle accrued)

accrues (present singular third-person)
accruing (participle present)
accrued (participle past)
accrued (past)

First attested in mid 15th century. From Middle English acrewen, borrowed from Old French acreüe, past participle of accreistre (“to increase”), from Latin accrēsco (“increase”), from ad (“in addition”) + crēscō (“to grow”).

The monthly financial statements show all the actual but only some of the accrued expenses.

(intransitive, accounting) To be incurred as a result of the passage of time.

accumuleren

to be incurred as a result of the passage of time


accountant

desctree

→ Dutch: accountant
→ Indonesian: akuntan

[əˈkæʊn.ʔn̩ʔ]

From Middle English, from Middle French acuntant. Equivalent to account + -ant. First attested in the mid 15th century.

(accounting) One who is skilled in, keeps, or adjusts, accounts; an officer in a public office, who has charge of the accounts.

مُحَاسِب

one who is skilled in, keeps, or adjusts, accounts

Super Nintendo, Sega Genesis
When I was dead broke, man, I couldn't picture this
50-inch screen, money-green leather sofa
Got two rides, a limousine with a chauffeur
Phone bill about two G's flat
No need to worry, my accountant handles that
And my whole crew is loungin'
Celebratin' every day, no more public housin'

1994, 2:40 from the start, in Juicy (Hip Hop), spoken by The Notorious B.I.G.:

(accounting) One whose profession includes organizing, maintaining and auditing the records of another. The records are usually, but not always, financial records.

llogaritar

one whose profession includes organizing, maintaining and auditing the records of another


age

en-verb

age (third-person singular simple present ages, present participle ageing or (US) aging, simple past and past participle aged)

ages (present singular third-person)
ageing (participle present)
aging (US participle present)
aged (participle past)
aged (past)

From Middle English age, Old French aage, eage, edage, from an assumed Vulgar Latin *aetāticum, derived from Latin aetātem, itself derived from aevum (“lifetime”), ultimately from Proto-Indo-European *h₂eyu- (“vital force”). Compare French âge.
Displaced native Old English ieldu.

der

One his first assignments was to age the accounts receivable.

(transitive, accounting) To categorize by age.


AP

en-noun

AP (countable and uncountable, plural APs)

accounts payable
accounts payable#English

(uncountable, accounting) Initialism of accounts payable.


BS

BS (countable and uncountable, plural BSs)

(accounting) Abbreviation of balance sheet.


AR

AR (countable and uncountable, plural ARs)

accounts receivable
accounts receivable#English

(uncountable or plural only, accounting) Initialism of accounts receivable.


SI

SI (countable and uncountable, plural SIs)

S.I.

statutory instrument, chiefly in citation

(Philippines, accounting, business) Initialism of sales invoice.


CA

CA (countable and uncountable, plural CAs)

chartered accountant
chartered accountant#English

(Scotland, Canada, Australia, New Zealand, South Africa, accounting) Initialism of chartered accountant.


CA

(Canada, accounting) Initialism of comptable agréé (“chartered accountant”): CA


OR

OR (countable and uncountable, plural ORs)

(Philippines, accounting, business, countable) Initialism of official receipt.


an

Borrowed from Middle Low German an and German an, and less commonly from English on, from Proto-Germanic *ana (“on, at”), cognate with English on and doublet of Swedish å, Swedish på.


industrial output

industrial output (countable and uncountable, plural industrial outputs)

(economics, accounting) What an industry produces, as a national total.


account

→ Bulgarian: ака́унт (akáunt)

→ Japanese: アカウント (akaunto)

→ Malay: akaun

→ Pohnpeian: akaund

→ Russian: аккаунт (akkaunt)

→ Swahili: akaunti

From Middle English acounte, from Anglo-Norman acunte (“account”), from Old French aconte, from aconter (“to reckon”), from Latin computō (“to sum up”).

a writ of account:: a writ which the plaintiff brings demanding that the defendant shall render his just account

or take into account: to take into consideration

in a relation requiring an account to be kept

The firm failed to file its accounts on time.

(accounting) A registry of pecuniary transactions; a written or printed statement of business dealings or debts and credits, and also of other things subjected to a reckoning or review.


basis

basis (plural bases or (rare) baseis or (nonstandard) basises)

bases (plural)
baseis (plural rare)
basises (nonstandard plural)

From Latin basis, from Ancient Greek βάσις (básis), from Proto-Indo-European *gʷémtis, derived from Proto-Indo-European *gʷem- (whence also come). Doublet of base.

(accounting) Amount paid for an investment, including commissions and other expenses.

hankintameno

accounting: amount paid for an investment


balance

balance (countable and uncountable, plural balances)

bias

antonym(s) of “support for both viewpoints”

PIE word
 *dwóh₁
From Middle English balaunce, from Old French balance, from Late Latin *bilancia, from (accusative form of) Latin bilanx (“two-scaled”), from bi- + lanx (“plate, scale”).

(accounting) A list accounting for the debits on one side, and for the credits on the other.

I just need to nip to a bank and check my balance.

(accounting) The result of such a procedure; the difference between credit and debit of an account.


balance

Borrowed from French balance, from Late Latin *bilancia.


pos

id-noun

pos (plural pos-pos, first-person possessive posku, second-person possessive posmu, third-person possessive posnya)

pos-pos (plural)
posku (first-person possessive)
posmu (possessive second-person)
posnya (possessive third-person)

From Dutch post (“post”), from Middle French poste, from Italian posta, posto, from Latin postus, from positus. Cognate to Malay pos.


asset

Back-formation from assets, from Anglo-Norman asetz, from Old French assez (“enough”). Compare Middle English asseth.

Coordinate term: liability

A thing or quality that has value, especially one that generates cash flows.

(accounting) Any item recorded on the left-hand side of a balance sheet.

actif

(accounting) any item recorded on the left-hand side of a balance sheet — see also liability


revenue

en-noun

revenue (countable and uncountable, plural revenues)

Early Modern English
Shakespeare
revenue

Recorded in English from 1433, "income from property or possessions", from Middle French revenue, from Old French [Term?] (“a return”) (modern French revenu), the prop. feminine past participle of revenir (“come back”) (=modern French), from Latin revenire (“to return, come back”), from re- (“back”) + venire (“to come”).

(accounting) The net income from normal business operations; net sales.


借

Originally the 連用形 (ren'yōkei, “continuative or stem form”) of classical verb 借る (karu, “to borrow”), now also the 連用形 (ren'yōkei) of modern verb 借りる (kariru, “to borrow”).

(accounting, abbreviation) borrower, debtor: short for 借り方 (karikata)


Buch

de-noun

Buch n (strong, genitive Buches or Buchs, plural Bücher, diminutive Büchlein n or Büchelchen n)

Buches (genitive)
Buchs (genitive)
Bücher (plural)
Büchlein (diminutive neuter)
Büchelchen (diminutive neuter)
Buch (nominative singular)
Bücher (definite nominative plural)
Buches (genitive singular)
Buchs (genitive singular)
Bücher (definite genitive plural)
Buch (dative singular)
Buche (dative singular)
Büchern (dative definite plural)
Buch (accusative singular)
Bücher (accusative definite plural)

From Middle High German buoch, from Old High German buoh, from Proto-West Germanic *bōk, from Proto-Germanic *bōks. Cognate with English book.

(accounting, usually in the plural) books (accounting records)


libro

Borrowed from Spanish libro with a shift of stress, from Latin librum (“book”). Words with a closed penultimate syllable tend to have ultimate stress on earlier stages of the language.


account book

When a woman loves you she's not satisfied until she possesses your soul. [...] The soul of man wanders through the uttermost regions of the universe, and she seeks to imprison it in the circle of her account-book.

1919, W[illiam] Somerset Maugham, “chapter 41”, in The Moon and Sixpence, [New York, N.Y.]: Grosset & Dunlap Publishers […], →OCLC:

(accounting) A book in which accounts are kept; ledger.


profit

en-noun

profit (countable and uncountable, plural profits)

From Middle English profit, from Old French profit (Modern French profit), from Latin prōfectus (“advance, progress, growth, increase, profit”), from proficiō (“to go forward, advance, make progress, be profitable or useful”). Doublet of profect.

der

Let no man anticipate uncertain profits.

1750 Oct. 2, Samuel Johnson, The Rambler

War is a racket. It always has been. It is possibly the oldest, easily the most profitable, surely the most vicious. It is the only one international in scope. It is the only one in which the profits are reckoned in dollars and the losses in lives... Of course, it isn't put that crudely in war time. It is dressed into speeches about patriotism, love of country, and "we must all put our shoulders to the wheel," but the profits jump and leap and skyrocket—and are safely pocketed.

1935, Smedley Butler, War Is a Racket, page 1 & 7:

The ability to shift profits to low-tax countries by locating intellectual property in them, which is then licensed to related businesses in high-tax countries, is often assumed to be the preserve of high-tech companies. […] current tax rules make it easy for all sorts of firms to generate […] “stateless income”: profit subject to tax in a jurisdiction that is neither the location of the factors of production that generate the income nor where the parent firm is domiciled.

2013 June 22, “T time”, in The Economist, volume 407, number 8841, page 68:

(accounting, economics) Total income or cash flow minus expenditures. The money or other benefit a non-governmental organization or individual receives in exchange for products and services sold at an advertised price.

mənfəət

total income or cash flow minus expenditures


profit

profit (nominative singular)
profity (nominative plural)
profitu (genitive singular)
profitów (genitive plural)
profitowi (dative singular)
profitom (dative plural)
profit (accusative singular)
profity (accusative plural)
profitem (instrumental singular)
profitami (instrumental plural)
proficie (locative singular)
profitach (locative plural)
proficie (singular vocative)
profity (plural vocative)

(literary, accounting, economics) profit (money acquired)


payroll

(accounting) The calculation of salaries and wages and the deduction of taxes etc.; the department in a company responsible for this.

счетоводство

calculation of salaries and wages, department that does this


focus

en-verb

focus (third-person singular simple present focuses or focusses, present participle focusing or focussing, simple past and past participle focused or focussed)

focuses (present singular third-person)
focusses (present singular third-person)
focusing (participle present)
focussing (participle present)
focused (participle past)
focused (past)
focussed (participle past)
focussed (past)

Borrowed from Latin focus (“hearth, fireplace”); see there for more. Doublet of fuel.
Kepler introduced the term into mathematics and the sciences in describing elliptical orbits of planets (quote from Nicholas Mee) :
"One of the interesting properties of an ellipse is that if there were a light bulb at one focus, then all the light that it emits would reflect off the ellipse and converge at the other focus. This is why Kepler originally used the name focus for these points."

bor+

Whole pages of it are filled with masses of figures, generally single numbers added up in batches, and then the totals added in batches again, as though he were "focusing" some account, as the auditors put it.

1897, Bram Stoker, Dracula, published 1993, page 67:

(accounting, formerly) To aggregate figures of accounts.


per

Laskumme 1 000 e per 15.6.

Our invoice for Eur 1,000 due on 15 June

Tilin saldo per 31.12.

(business, accounting) per (indicating date, due date, date of maturity, etc.)


credit

en-verb

credit (third-person singular simple present credits, present participle crediting, simple past and past participle credited)

credits (present singular third-person)
crediting (participle present)
credited (participle past)
credited (past)
credit (infinitive)

Borrowed from Middle French crédit (“belief, trust”), from Latin crēditum (“a loan, credit”), neuter of crēditus, past participle of crēdere (“to believe”). The verb is from the noun. Doublet of shraddha, creed.

Credit accounts receivable with the amount of the invoice.

For the payroll period credit employees' tips to their wages paid account and debit their minimum wage payable account.

The full amount of the purchase has been credited to your account.

(transitive, accounting) To add to an account.


credit

en-noun

credit (countable and uncountable, plural credits)

(accounting) An addition to certain accounts; the side of an account on which payments received are entered.


in the red

From the standard accounting practice of using red ink to denote negative values, especially a net loss. The first known written use of the phrase is from the "Wise-crack dictionary" (1926) by George H. Maines and Bruce Grant.http://www.phrases.org.uk/meanings/202000.html

The figures are going to be in the red this year.

(idiomatic, accounting) Having net losses; in debt.


eliminate

en-verb

eliminate (third-person singular simple present eliminates, present participle eliminating, simple past and past participle eliminated)

eliminates (present singular third-person)
eliminating (participle present)
eliminated (participle past)
eliminated (past)

From Latin ēlīminātus, past participle of ēlīmināre (“to turn out of doors, banish”), from ē (“out”) + līmen (“a threshold”), akin to līmes (“a boundary”); see English limit and limen.

(accounting) To record amounts in a consolidation statement to remove the effects of inter-company transactions.

eliminoida

eliminate the effects of intercompany transactions in a consolidation statement


equity

en-noun

equity (countable and uncountable, plural equities)

From Middle English equitee, equytee, from Old French equité, from Latin aequitās (“uniformity; impartiality; fairness”).

bonds

(in various financial and economic subsenses): debt; as stock in a company

(finance) Various senses related to net value

(accounting) Ownership interest in a company as determined by subtracting liabilities from assets.


year-to-date

(management, accounting) Relating to the period from the beginning of a fiscal year to the end of a reporting period.


tubo

Inherited from Proto-Philippine *tubuq, from Proto-Malayo-Polynesian *tubuq, from Proto-Austronesian *Cubuq.


material

en-adj

material (comparative more material, superlative most material)

more material (comparative)
most material (superlative)

From Middle English material, from Late Latin māteriālis, from Latin māteria (“wood, material, substance”), from māter (“mother”). Displaced native Middle English andweorc, andwork (“material, matter”) (from Old English andweorc (“matter, substance, material”)). Doublet of materiel.

ncog

You've made several material contributions to this project.

This is the most material fact in this lawsuit.

discourse, which was always material, not trifling

1685 March 20 (Gregorian calendar), John Evelyn, “[Diary entry for 10 March 1685]”, in William Bray, editor, Memoirs, Illustrative of the Life and Writings of John Evelyn, […], 2nd edition, volume I, London: Henry Colburn, […]; and sold by John and Arthur Arch, […], published 1819, →OCLC:

I shall, in the account of simple ideas, set down only such as are most material to our present purpose.

1689 (indicated as 1690), [John Locke], chapter 2, in An Essay Concerning Humane Understanding. […], London: […] Eliz[abeth] Holt, for Thomas Basset, […], →OCLC, book I, page 3:


defter

dȅfter (canonical masculine)
де̏фтер (Cyrillic)

Borrowed from Ottoman Turkish دفتر (defter), from Arabic دَفْتَر (daftar), from Aramaic דהפתּיר (defter), from Ancient Greek διφθέρα (diphthéra).

bor+

(accounting) books, accounting records, register


depreciation

en-noun

depreciation (countable and uncountable, plural depreciations)

/dɪˌpɹiːʃɪˈeɪʃən/

(accounting) 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.

обезценка

the measurement of the decline in value of assets


elimination

elimination (countable and uncountable, plural eliminations)

(accounting) The act of recording amounts in a consolidation statement to remove the effects of inter-company transactions.

eliminointi

act of recording amounts in a consolidation statement to remove the effects of intercompany transactions


incur

en-verb

incur (third-person singular simple present incurs, present participle incurring, simple past and past participle incurred)

incurs (present singular third-person)
incurring (participle present)
incurred (participle past)
incurred (past)

From Middle English incurren, from Anglo-Norman encurir, Middle French encourir, from Old French encorre, from Latin incurrere.

كَبَّدَ

to expose oneself to something inconvenient

Near-synonyms: entail, invoke

The least neglect of duty will incur[...] the penalty of thirty-nine well laid on in the morning.

1861, Francis Colburn Adams, “Chapter VII”, in An Outcast:

Lest you incur me much more damage in my fame than you have done me pleasure in preserving my life.

1605 August (first performance), Geo[rge] Chapman, Ben Ionson, Ioh[n] Marston, Eastward Hoe. […], London: […] [George Eld] for William Aspley, published September 1605, →OCLC, (please specify the page):

(transitive) To bring upon oneself or expose oneself to, especially something inconvenient, harmful, or onerous; to become liable or subject to.

(chiefly law, accounting) To render (somebody, or oneself) liable or subject to.

كَبَّدَ

to render liable or subject to; to occasion


journal

From Middle English journal, from Anglo-Norman jurnal (“daily”), from Old French jornel (“day”) (French journal), from Latin diurnālis, from diurnus (“of the day”). Doublet of diurnal and the journal from French.

(accounting) A chronological record of payments or receipts.

päiväkirja

accounting: chronological record of payments


capitalize

capitalize (third-person singular simple present capitalizes, present participle capitalizing, simple past and past participle capitalized)

capitalizes (present singular third-person)
capitalizing (participle present)
capitalized (participle past)
capitalized (past)

From capital + -ize, the first element ultimately from Latin capitālis (“of the head”).

(transitive, accounting, taxation) To treat as capital, not as an expense.


post

post (third-person singular simple present posts, present participle posting, simple past and past participle posted)

posts (present singular third-person)
posting (participle present)
posted (participle past)
posted (past)

Chinese: po

Inherited from Old English post (“pillar, door-post”) and Latin postis (“a post, a door-post”) through Old French. .

inh+

You have not poſted your Books theſe Ten years; hovv is it poſſible for a Man of Buſineſs to keep his Affairs even in the VVorld at this rate?

1712, Humphry Polesworth [pseudonym; John Arbuthnot], “Of John Bull’s Second Wife, and the Good Advice that She Gave Him”, in Law is a Bottomless-Pit. […], London: […] John Morphew, […], →OCLC, page 18:

(accounting) To carry (an account) from the journal to the ledger.


accounting profit

en-noun

accounting profit (plural accounting profits)

(accounting) The total revenue minus costs properly chargeable against goods sold.

tubo sa tuusan

the total revenue minus costs properly chargeable against goods sold


capital surplus

capital surplus (plural capital surpluses)

(accounting) A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for.


falsify

en-verb

falsify (third-person singular simple present falsifies, present participle falsifying, simple past and past participle falsified)

falsifies (present singular third-person)
falsifying (participle present)
falsified (participle past)
falsified (past)

From French falsifier, from Late Latin falsificāre, present active infinitive of falsificō (“make false, corrupt, counterfeit, falsify”), from Latin falsificus, from falsus (“false”), corresponding to false + -ify.

It will allow the account to stand, with liberty to the plaintiff to surcharge and falsify it

1833, Joseph Story, Commentaries on the Constitution of the United States:

The chancery rules governing proceedings to surcharge and falsify accounts are applicable only where an account has been stated between the parties, or where something equivalent thereto has been done.

1912, Peyton Boyle, The Federal Reporter: Cases Argued and Determined in the Circuit District Courts of the United States:

(accounting) To show (an item of charge inserted in an account) to be wrong.


deferred

en-adj

deferred (comparative more deferred, superlative most deferred)

more deferred (comparative)
most deferred (superlative)

(accounting) Whose value is not realized until a future date: e.g. annuities, charges, taxes, and income, either as an asset or liability.


reconcile

en-verb

reconcile (third-person singular simple present reconciles, present participle reconciling, simple past and past participle reconciled)

reconciles (present singular third-person)
reconciling (participle present)
reconciled (participle past)
reconciled (past)

(accounting, transitive) To make the net difference in credits and debits of a financial account agree with the balance.

изравнявам

to make the net difference in credits and debits of a financial account agree with the balance


cost centre

(UK, accounting, management) Alternative form of cost center


aktiva

id-noun

aktiva (first-person possessive aktivaku, second-person possessive aktivamu, third-person possessive aktivanya)

aktivaku (first-person possessive)
aktivamu (possessive second-person)
aktivanya (possessive third-person)

From Dutch activa (“asset”), from Latin activa. Doublet of aktif.

(accounting) the left side of a balance sheet.

assets:
the left side of a balance sheet.


write-off

(accounting) The cancellation of an item; the amount cancelled or lost.


write down

en-verb

write down (third-person singular simple present writes down, present participle writing down, simple past wrote down, past participle written down)

writes down (present singular third-person)
writing down (participle present)
wrote down (past)
written down (participle past)

(transitive, accounting) To make a downward adjustment in the value of an asset.

afskrive

to make a downward adjustment in the value of an asset


unbalanced

en-adj

unbalanced (comparative more unbalanced, superlative most unbalanced)

more unbalanced (comparative)
most unbalanced (superlative)

(accounting) not adjusted such that debit and credit correspond


provision

en-noun

provision (countable and uncountable, plural provisions)

/pɹəˈvɪʒ.ən/

From Middle English provisioun, from Old French provisïon, from Latin prōvīsiō (“preparation, foresight”), from prōvidēre (“provide”).

der

We increased our provision for bad debts on credit sales going into the recession.

(accounting) A liability or contra account to recognise likely future adverse events associated with current transactions.


year to date

(management, accounting) The period from the beginning of a fiscal year to the end of a reporting period.


in the black

From the standard accounting practice of using black ink, as opposed to red ink, to denote positive values, especially a net income.

(accounting, idiomatic) Having positive net income; having greater income than expenses; making a profit.

(accounting, idiomatic) Having positive net worth.


poistaa

poistan (first-person indicative present singular)
en poista (first-person indicative negative present singular)
olen poistanut (first-person indicative perfect singular)
en ole poistanut (first-person indicative negative perfect singular)
poistat (indicative present second-person singular)
et poista (indicative negative present second-person singular)
olet poistanut (indicative perfect second-person singular)
et ole poistanut (indicative negative perfect second-person singular)
poistaa (indicative present singular third-person)
ei poista (indicative negative present singular third-person)
on poistanut (indicative perfect singular third-person)
ei ole poistanut (indicative negative perfect singular third-person)
poistamme (first-person indicative plural present)
emme poista (first-person indicative negative plural present)
olemme poistaneet (first-person indicative perfect plural)
emme ole poistaneet (first-person indicative negative perfect plural)
poistatte (indicative plural present second-person)
ette poista (indicative negative plural present second-person)
olette poistaneet (indicative perfect plural second-person)
ette ole poistaneet (indicative negative perfect plural second-person)
poistavat (indicative plural present third-person)
eivät poista (indicative negative plural present third-person)
ovat poistaneet (indicative perfect plural third-person)
eivät ole poistaneet (indicative negative perfect plural third-person)
poistetaan (indicative passive present)
ei poisteta (indicative negative passive present)
on poistettu (indicative passive perfect)
ei ole poistettu (indicative negative passive perfect)
poistin (first-person indicative past singular)
en poistanut (first-person indicative negative past singular)
olin poistanut (first-person indicative pluperfect singular)
en ollut poistanut (first-person indicative negative pluperfect singular)
poistit (indicative past second-person singular)
et poistanut (indicative negative past second-person singular)
olit poistanut (indicative pluperfect second-person singular)
et ollut poistanut (indicative negative pluperfect second-person singular)
poisti (indicative past singular third-person)
ei poistanut (indicative negative past singular third-person)
oli poistanut (indicative pluperfect singular third-person)
ei ollut poistanut (indicative negative pluperfect singular third-person)
poistimme (first-person indicative past plural)
emme poistaneet (first-person indicative negative past plural)
olimme poistaneet (first-person indicative pluperfect plural)
emme olleet poistaneet (first-person indicative negative pluperfect plural)
poistitte (indicative past plural second-person)
ette poistaneet (indicative negative past plural second-person)
olitte poistaneet (indicative pluperfect plural second-person)
ette olleet poistaneet (indicative negative pluperfect plural second-person)
poistivat (indicative past plural third-person)
eivät poistaneet (indicative negative past plural third-person)
olivat poistaneet (indicative pluperfect plural third-person)
eivät olleet poistaneet (indicative negative pluperfect plural third-person)
poistettiin (indicative passive past)
ei poistettu (indicative negative passive past)
oli poistettu (indicative passive pluperfect)
ei ollut poistettu (indicative negative passive pluperfect)
poistaisin (conditional first-person present singular)
en poistaisi (conditional first-person negative present singular)
olisin poistanut (conditional first-person perfect singular)
en olisi poistanut (conditional first-person negative perfect singular)
poistaisit (conditional present second-person singular)
et poistaisi (conditional negative present second-person singular)
olisit poistanut (conditional perfect second-person singular)
et olisi poistanut (conditional negative perfect second-person singular)
poistaisi (conditional present singular third-person)
ei poistaisi (conditional negative present singular third-person)
olisi poistanut (conditional perfect singular third-person)
ei olisi poistanut (conditional negative perfect singular third-person)
poistaisimme (conditional first-person plural present)
emme poistaisi (conditional first-person negative plural present)
olisimme poistaneet (conditional first-person perfect plural)
emme olisi poistaneet (conditional first-person negative perfect plural)
poistaisitte (conditional plural present second-person)
ette poistaisi (conditional negative plural present second-person)
olisitte poistaneet (conditional perfect plural second-person)
ette olisi poistaneet (conditional negative perfect plural second-person)
poistaisivat (conditional plural present third-person)
eivät poistaisi (conditional negative plural present third-person)
olisivat poistaneet (conditional perfect plural third-person)
eivät olisi poistaneet (conditional negative perfect plural third-person)
poistettaisiin (conditional passive present)
ei poistettaisi (conditional negative passive present)
olisi poistettu (conditional passive perfect)
ei olisi poistettu (conditional negative passive perfect)
poista (imperative present second-person singular)
älä poista (imperative negative present second-person singular)
poistakoon (imperative present singular third-person)
älköön poistako (imperative negative present singular third-person)
olkoon poistanut (imperative perfect singular third-person)
älköön olko poistanut (imperative negative perfect singular third-person)
poistakaamme (first-person imperative plural present)
älkäämme poistako (first-person imperative negative plural present)
poistakaa (imperative plural present second-person)
älkää poistako (imperative negative plural present second-person)
poistakoot (imperative plural present third-person)
älkööt poistako (imperative negative plural present third-person)
olkoot poistaneet (imperative perfect plural third-person)
älkööt olko poistaneet (imperative negative perfect plural third-person)
poistettakoon (imperative passive present)
älköön poistettako (imperative negative passive present)
olkoon poistettu (imperative passive perfect)
älköön olko poistettu (imperative negative passive perfect)
poistanen (first-person potential present singular)
en poistane (first-person negative potential present singular)
lienen poistanut (first-person perfect potential singular)
en liene poistanut (first-person negative perfect potential singular)
poistanet (potential present second-person singular)
et poistane (negative potential present second-person singular)
lienet poistanut (perfect potential second-person singular)
et liene poistanut (negative perfect potential second-person singular)
poistanee (potential present singular third-person)
ei poistane (negative potential present singular third-person)
lienee poistanut (perfect potential singular third-person)
ei liene poistanut (negative perfect potential singular third-person)
poistanemme (first-person plural potential present)
emme poistane (first-person negative plural potential present)
lienemme poistaneet (first-person perfect plural potential)
emme liene poistaneet (first-person negative perfect plural potential)
poistanette (plural potential present second-person)
ette poistane (negative plural potential present second-person)
lienette poistaneet (perfect plural potential second-person)
ette liene poistaneet (negative perfect plural potential second-person)
poistanevat (plural potential present third-person)
eivät poistane (negative plural potential present third-person)
lienevät poistaneet (perfect plural potential third-person)
eivät liene poistaneet (negative perfect plural potential third-person)
poistettaneen (passive potential present)
ei poistettane (negative passive potential present)
lienee poistettu (passive perfect potential)
ei liene poistettu (negative passive perfect potential)
poistaa (infinitive infinitive-i)
poistava (active participle present)
poistettava (participle passive present)
poistaakseni (first-person possessive singular)
poistaaksemme (first-person plural possessive)
poistaaksesi (possessive second-person singular)
poistaaksenne (plural possessive second-person)
poistaakseen (possessive third-person)
poistaaksensa (possessive third-person)
poistanut (infinitive-i-long past)
poistettu (infinitive-i-long past)
poistaessa (inessive second-person)
poistettaessa (inessive second-person)
poistama (agent)
poistaessani (first-person possessive singular)
poistaessamme (first-person plural possessive)
poistaessasi (possessive second-person singular)
poistaessanne (plural possessive second-person)
poistaessaan (possessive third-person)
poistaessansa (possessive third-person)
poistamaton (inessive negative second-person)
poistaen (instructive second-person)
poistamassa (inessive third-person)
poistamasta (elative third-person)
poistamaan (illative third-person)
poistamalla (adessive third-person)
poistamatta (abessive third-person)
poistaman (instructive third-person)
poistettaman (instructive third-person)
poistaminen (fourth-person noun-from-verb)
poistamaisillani (first-person possessive singular)
poistamaisillamme (first-person plural possessive)
poistamaisillasi (possessive second-person singular)
poistamaisillanne (plural possessive second-person)
poistamaisillaan (possessive third-person)
poistamaisillansa (possessive third-person)


SOA

en-noun

SOA (countable and uncountable, plural SOAs)

statement of account
w:statement of account

(business, accounting, banking) Initialism of statement of account.


ROE

(accounting) Initialism of return on equity. — A measure of how well a company used reinvested earnings to generate additional earnings.


articulation

articulation (countable and uncountable, plural articulations)

From Middle English articulacioun, from Old French articulacion, from Medieval Latin articulatio. Equivalent to articulate + -ion.

At the time the outstanding distinction that could be seen between Copeland-Fed on the one hand and Goldsmith-Friend on the other was that the flow-of-funds system explicitly included nonfinancial transactions in the statistical structure in direct articulation with financial flows and stocks.

1991, Stephen P. Taylor, “From Moneyflows Accounts to Flow-of-Funds Accounts”, printed in John C. Dawson (editor), Flow-of-Funds Analysis: A Handbook for Practitioners, M.E. Sharpe (1996), page 103

Particular income statement accounts (revenues and expenses) are linked to particular balance sheet accounts (assets and liabilities); that is, there is articulation between the income statement and the balance sheet.

2005, David T. Collins, “Accounting and Financial Reporting Issues”, Chapter 6 of Robert L. Brown and Alan S. Gutterman (editors), Emerging Companies Guide: A Resource for Professionals and Entrepreneurs, American Bar Association, page 169

The emphasis on articulated information about environmental liabilities in the management accounts is not stressed. Articulation between stock and flow information in physical environment terms receives less attention.

2005, Roger L. Burritt, “Challenges for Environmental Management Accounting”, Chapter 2 of Pall M. Rikhardsson et al. (editors), Implementing Environmental Management Accounting: Status and Challenges, Springer, page 28

(accounting) The interrelation and congruence of the flow of data between financial statements of an entity, especially between the income statement and balance sheet.

yhteys

accounting: interrelation of financial statements


collections

We have sent your account to collections.

(accounting, of an account) A state being beyond merely past due.

Sorry, but you'll have to talk with collections.

(accounting) A department that attempts to collect on accounts that are beyond merely past due.


red ink

GCN has gleefully swum against the political mainstream. Less comfortable has been the financial torrent that now washes the paper in red ink. Being out of step politically has meant not having access to lucrative advertisers.

1991 December 1, Gordon Gottlieb, “The Struggle Continues”, in Gay Community News, volume 19, number 20, page 11:

(idiomatic, business, management, accounting, euphemistic) Financial loss.


overhead

overhead (countable and uncountable, plural overheads)

From Middle English owerheved, over-hed, over hede (adverb), from Old English oferhēafod (adverb), equivalent to over- + head. Compare German Low German overhoopt, överhoopt, German überhaupt.

computational overhead| digital overhead

(uncountable, business, accounting) The expense of a business not directly assigned to goods or services provided.

間接費用

(countable, business, accounting) The items or classes of expense not directly assigned to goods or services provided.


capital stock

capital stock (usually uncountable, plural capital stocks)

(law, accounting, US) The total amount of common and preferred stock (shares) that a company can issue.


cost center

Coordinate term: profit center

(accounting, management) A division or project of an organization to which costs can be specifically allocated.


CPA

CPA (countable and uncountable, plural CPAs)

certified public accountant
certified public accountant#English

(US, Philippines, accounting) Initialism of certified public accountant.

(Canada, accounting) Initialism of chartered professional accountant.

(accounting) Abbreviation of collaboration protocol agreement in ebXML.


CPA

comptable professionnel agréé
comptable professionnel agréé#French

chartered professional accountant
chartered professional accountant

(Canada, accounting) CPA; Initialism of comptable professionnel agréé (“chartered professional accountant”).


CR

Probably from Latin crēdēre; compare DR.


EBIT

(accounting, finance) Acronym of earnings before interest and taxes.


FIFO

FIFO (countable and uncountable, plural FIFOs)

first in first out
first in first out#English

(accounting, operations, computing) Acronym of first in first out.


LIFO

last in first out
last in first out#English

(computing, accounting, business) Acronym of last in first out.


reconciliation

reconciliation (countable and uncountable, plural reconciliations)

From Middle English reconciliacioun (“act of reconciling; state of accord or harmony;”) [and other forms], from Anglo-Norman reconciliaciun, reconsiliacion, reconsiliaciun, and Middle French reconciliation, reconsiliacion, reconsiliation (“act of reconciling; result of this act; act of bringing about agreement or harmony; reconsecration of a desecrated place”) (modern French réconciliation), and from their Latin etymon reconciliātiō (“reinstatement, renewal, restoration; reconciliation”), from reconciliāre + -tiō.

nb...

reconcyliacyoun, reconsiliation, reconsiliacion, reconsiliacioun, reconsyliacion, reconsylyacion,

(accounting) The process of comparing and resolving apparent differences between sets of accounting records, or between accounting records and bank statements, receipts, etc.

täsmäyttäminen

process of comparing and resolving apparent differences between accounting records


contra

a contra position; a contra entry

The sum for each contra account is shown in the last column.

(accounting, often attributive) An entry (or account) that cancels another entry (or account).

contrarekening

(accounting) an entry (or account) that cancels another entry


contra

en-verb

contra (third-person singular simple present contras, no present participle, no simple past or past participle)

to contra a position (an entry)


abschreiben

de-verb

abschreiben (class 1 strong, third-person singular present schreibt ab, past tense schrieb ab, past participle abgeschrieben, auxiliary haben)

schreibt ab (present singular third-person)
schrieb ab (past)
abgeschrieben (participle past)
haben (auxiliary)
haben (auxiliary)
abschreiben (infinitive)
abschreibend (participle present)
abgeschrieben (participle past)
abzuschreiben (infinitive infinitive-zu)
schreibe ab (first-person indicative present singular)
schreiben ab (first-person indicative plural present)
schreibe ab (first-person singular subjunctive subjunctive-i)
schreiben ab (first-person plural subjunctive subjunctive-i)
schreibst ab (indicative present second-person singular)
schreibt ab (indicative plural present second-person)
schreibest ab (second-person singular subjunctive subjunctive-i)
schreibet ab (plural second-person subjunctive subjunctive-i)
schreibt ab (indicative present singular third-person)
schreiben ab (indicative plural present third-person)
schreibe ab (singular subjunctive subjunctive-i third-person)
schreiben ab (plural subjunctive subjunctive-i third-person)
schrieb ab (first-person indicative preterite singular)
schrieben ab (first-person indicative plural preterite)
schriebe ab (first-person formal rare singular subjunctive subjunctive-ii)
schrieben ab (first-person formal plural rare subjunctive subjunctive-ii)
schriebst ab (indicative preterite second-person singular)
schriebt ab (indicative plural preterite second-person)
schriebest ab (formal rare second-person singular subjunctive subjunctive-ii)
schriebst ab (formal rare second-person singular subjunctive subjunctive-ii)
schriebet ab (formal plural rare second-person subjunctive subjunctive-ii)
schriebt ab (formal plural rare second-person subjunctive subjunctive-ii)
schrieb ab (indicative preterite singular third-person)
schrieben ab (indicative plural preterite third-person)
schriebe ab (formal rare singular subjunctive subjunctive-ii third-person)
schrieben ab (formal plural rare subjunctive subjunctive-ii third-person)
schreib ab (imperative second-person singular)
schreibe ab (imperative second-person singular)
schreibt ab (imperative plural second-person)
haben (auxiliary)
abschreibe (first-person indicative present singular subordinate-clause)
abschreiben (first-person indicative plural present subordinate-clause)
abschreibe (first-person singular subjunctive subjunctive-i subordinate-clause)
abschreiben (first-person plural subjunctive subjunctive-i subordinate-clause)
abschreibst (indicative present second-person singular subordinate-clause)
abschreibt (indicative plural present second-person subordinate-clause)
abschreibest (second-person singular subjunctive subjunctive-i subordinate-clause)
abschreibet (plural second-person subjunctive subjunctive-i subordinate-clause)
abschreibt (indicative present singular subordinate-clause third-person)
abschreiben (indicative plural present subordinate-clause third-person)
abschreibe (singular subjunctive subjunctive-i subordinate-clause third-person)
abschreiben (plural subjunctive subjunctive-i subordinate-clause third-person)
abschrieb (first-person indicative preterite singular subordinate-clause)
abschrieben (first-person indicative plural preterite subordinate-clause)
abschriebe (first-person formal rare singular subjunctive subjunctive-ii subordinate-clause)
abschrieben (first-person formal plural rare subjunctive subjunctive-ii subordinate-clause)
abschriebst (indicative preterite second-person singular subordinate-clause)
abschriebt (indicative plural preterite second-person subordinate-clause)
abschriebest (formal rare second-person singular subjunctive subjunctive-ii subordinate-clause)
abschriebst (formal rare second-person singular subjunctive subjunctive-ii subordinate-clause)
abschriebet (formal plural rare second-person subjunctive subjunctive-ii subordinate-clause)
abschriebt (formal plural rare second-person subjunctive subjunctive-ii subordinate-clause)
abschrieb (indicative preterite singular subordinate-clause third-person)
abschrieben (indicative plural preterite subordinate-clause third-person)
abschriebe (formal rare singular subjunctive subjunctive-ii subordinate-clause third-person)
abschrieben (formal plural rare subjunctive subjunctive-ii subordinate-clause third-person)
haben (auxiliary)
habe abgeschrieben (first-person indicative multiword-construction perfect singular)
haben abgeschrieben (first-person indicative multiword-construction perfect plural)
habe abgeschrieben (first-person multiword-construction perfect singular subjunctive)
haben abgeschrieben (first-person multiword-construction perfect plural subjunctive)
hast abgeschrieben (indicative multiword-construction perfect second-person singular)
habt abgeschrieben (indicative multiword-construction perfect plural second-person)
habest abgeschrieben (multiword-construction perfect second-person singular subjunctive)
habet abgeschrieben (multiword-construction perfect plural second-person subjunctive)
hat abgeschrieben (indicative multiword-construction perfect singular third-person)
haben abgeschrieben (indicative multiword-construction perfect plural third-person)
habe abgeschrieben (multiword-construction perfect singular subjunctive third-person)
haben abgeschrieben (multiword-construction perfect plural subjunctive third-person)
hatte abgeschrieben (first-person indicative multiword-construction pluperfect singular)
hatten abgeschrieben (first-person indicative multiword-construction pluperfect plural)
hätte abgeschrieben (first-person multiword-construction pluperfect singular subjunctive)
hätten abgeschrieben (first-person multiword-construction pluperfect plural subjunctive)
hattest abgeschrieben (indicative multiword-construction pluperfect second-person singular)
hattet abgeschrieben (indicative multiword-construction pluperfect plural second-person)
hättest abgeschrieben (multiword-construction pluperfect second-person singular subjunctive)
hättet abgeschrieben (multiword-construction pluperfect plural second-person subjunctive)
hatte abgeschrieben (indicative multiword-construction pluperfect singular third-person)
hatten abgeschrieben (indicative multiword-construction pluperfect plural third-person)
hätte abgeschrieben (multiword-construction pluperfect singular subjunctive third-person)
hätten abgeschrieben (multiword-construction pluperfect plural subjunctive third-person)
abschreiben werden (future future-i infinitive multiword-construction)
werde abschreiben (first-person future future-i multiword-construction singular subjunctive subjunctive-i)
werden abschreiben (first-person future future-i multiword-construction plural subjunctive subjunctive-i)
werdest abschreiben (future future-i multiword-construction second-person singular subjunctive subjunctive-i)
werdet abschreiben (future future-i multiword-construction plural second-person subjunctive subjunctive-i)
werde abschreiben (future future-i multiword-construction singular subjunctive subjunctive-i third-person)
werden abschreiben (future future-i multiword-construction plural subjunctive subjunctive-i third-person)
werde abschreiben (first-person future future-i indicative multiword-construction singular)
werden abschreiben (first-person future future-i indicative multiword-construction plural)
würde abschreiben (first-person future future-i multiword-construction singular subjunctive subjunctive-ii)
würden abschreiben (first-person future future-i multiword-construction plural subjunctive subjunctive-ii)
wirst abschreiben (future future-i indicative multiword-construction second-person singular)
werdet abschreiben (future future-i indicative multiword-construction plural second-person)
würdest abschreiben (future future-i multiword-construction second-person singular subjunctive subjunctive-ii)
würdet abschreiben (future future-i multiword-construction plural second-person subjunctive subjunctive-ii)
wird abschreiben (future future-i indicative multiword-construction singular third-person)
werden abschreiben (future future-i indicative multiword-construction plural third-person)
würde abschreiben (future future-i multiword-construction singular subjunctive subjunctive-ii third-person)
würden abschreiben (future future-i multiword-construction plural subjunctive subjunctive-ii third-person)
abgeschrieben haben werden (future future-ii infinitive multiword-construction)
werde abgeschrieben haben (first-person future future-ii multiword-construction singular subjunctive subjunctive-i)
werden abgeschrieben haben (first-person future future-ii multiword-construction plural subjunctive subjunctive-i)
werdest abgeschrieben haben (future future-ii multiword-construction second-person singular subjunctive subjunctive-i)
werdet abgeschrieben haben (future future-ii multiword-construction plural second-person subjunctive subjunctive-i)
werde abgeschrieben haben (future future-ii multiword-construction singular subjunctive subjunctive-i third-person)
werden abgeschrieben haben (future future-ii multiword-construction plural subjunctive subjunctive-i third-person)
werde abgeschrieben haben (first-person future future-ii indicative multiword-construction singular)
werden abgeschrieben haben (first-person future future-ii indicative multiword-construction plural)
würde abgeschrieben haben (first-person future future-ii multiword-construction singular subjunctive subjunctive-ii)
würden abgeschrieben haben (first-person future future-ii multiword-construction plural subjunctive subjunctive-ii)
wirst abgeschrieben haben (future future-ii indicative multiword-construction second-person singular)
werdet abgeschrieben haben (future future-ii indicative multiword-construction plural second-person)
würdest abgeschrieben haben (future future-ii multiword-construction second-person singular subjunctive subjunctive-ii)
würdet abgeschrieben haben (future future-ii multiword-construction plural second-person subjunctive subjunctive-ii)
wird abgeschrieben haben (future future-ii indicative multiword-construction singular third-person)
werden abgeschrieben haben (future future-ii indicative multiword-construction plural third-person)
würde abgeschrieben haben (future future-ii multiword-construction singular subjunctive subjunctive-ii third-person)
würden abgeschrieben haben (future future-ii multiword-construction plural subjunctive subjunctive-ii third-person)

/ˈʔapʃʁaɪ̯bm̩/

/ˈʔapʃʁaɪ̯bən/

Er kann die gesamten Unkosten von der Steuer abschreiben.

He can write off the entire expense of the tax.


liability

en-noun

liability (countable and uncountable, plural liabilities)

задължение

responsibility, obligation — see also responsibility, obligation

taakka

handicap, drawback, or burden — see also burden, drawback

An obligation, debt or responsibility owed to someone.

(accounting) Any item recorded on the right-hand side of a balance sheet.

velka

(accounting) any item recorded on the right-hand side of a balance sheet


TCA

TCA (countable and uncountable, plural TCAs)

true cost accounting
w:true cost accounting

(accounting) Initialism of true cost accounting.


Cr.

(accounting, banking) Abbreviation of credit.


impairment

impairment (countable and uncountable, plural impairments)

(accounting) A downward revaluation, a write-down.


footing

footing (countable and uncountable, plural footings)

From Middle English fotyng; equivalent to foot + -ing.

(accounting) A double-check of the numbers vertically.


run rate

(accounting) Alternative form of runrate


oleellinen

fi-adj

oleellinen (comparative oleellisempi, superlative oleellisin)

oleellisempi (comparative)
oleellisin (superlative)
oleellinen (nominative singular)
oleelliset (nominative plural)
oleellinen (accusative nominative singular)
oleelliset (accusative nominative plural)
oleellisen (accusative genitive singular)
oleelliset (accusative genitive plural)
oleellisen (genitive singular)
oleellisten (genitive plural)
oleellisien (genitive plural)
oleellista (partitive singular)
oleellisia (partitive plural)
oleellisessa (inessive singular)
oleellisissa (inessive plural)
oleellisesta (elative singular)
oleellisista (elative plural)
oleelliseen (illative singular)
oleellisiin (illative plural)
oleellisella (adessive singular)
oleellisilla (adessive plural)
oleelliselta (ablative singular)
oleellisilta (ablative plural)
oleelliselle (allative singular)
oleellisille (allative plural)
oleellisena (essive singular)
oleellisina (essive plural)
oleelliseksi (singular translative)
oleellisiksi (plural translative)
oleellisetta (abessive singular)
oleellisitta (abessive plural)
oleellisin (instructive plural)
oleellisine (comitative plural)
oleelliseni (nominative singular)
oleelliseni (nominative plural)
oleelliseni (accusative nominative singular)
oleelliseni (accusative nominative plural)
oleelliseni (accusative genitive singular)
oleelliseni (accusative genitive plural)
oleelliseni (genitive singular)
oleellisteni (genitive plural)
oleellisieni (genitive plural)
oleellistani (partitive singular)
oleellisiani (partitive plural)
oleellisessani (inessive singular)
oleellisissani (inessive plural)
oleellisestani (elative singular)
oleellisistani (elative plural)
oleelliseeni (illative singular)
oleellisiini (illative plural)
oleellisellani (adessive singular)
oleellisillani (adessive plural)
oleelliseltani (ablative singular)
oleellisiltani (ablative plural)
oleelliselleni (allative singular)
oleellisilleni (allative plural)
oleellisenani (essive singular)
oleellisinani (essive plural)
oleellisekseni (singular translative)
oleellisikseni (plural translative)
oleellisettani (abessive singular)
oleellisittani (abessive plural)
oleellisineni (comitative plural)
oleellisesi (nominative singular)
oleellisesi (nominative plural)
oleellisesi (accusative nominative singular)
oleellisesi (accusative nominative plural)
oleellisesi (accusative genitive singular)
oleellisesi (accusative genitive plural)
oleellisesi (genitive singular)
oleellistesi (genitive plural)
oleellisiesi (genitive plural)
oleellistasi (partitive singular)
oleellisiasi (partitive plural)
oleellisessasi (inessive singular)
oleellisissasi (inessive plural)
oleellisestasi (elative singular)
oleellisistasi (elative plural)
oleelliseesi (illative singular)
oleellisiisi (illative plural)
oleellisellasi (adessive singular)
oleellisillasi (adessive plural)
oleelliseltasi (ablative singular)
oleellisiltasi (ablative plural)
oleellisellesi (allative singular)
oleellisillesi (allative plural)
oleellisenasi (essive singular)
oleellisinasi (essive plural)
oleelliseksesi (singular translative)
oleellisiksesi (plural translative)
oleellisettasi (abessive singular)
oleellisittasi (abessive plural)
oleellisinesi (comitative plural)
oleellisemme (nominative singular)
oleellisemme (nominative plural)
oleellisemme (accusative nominative singular)
oleellisemme (accusative nominative plural)
oleellisemme (accusative genitive singular)
oleellisemme (accusative genitive plural)
oleellisemme (genitive singular)
oleellistemme (genitive plural)
oleellisiemme (genitive plural)
oleellistamme (partitive singular)
oleellisiamme (partitive plural)
oleellisessamme (inessive singular)
oleellisissamme (inessive plural)
oleellisestamme (elative singular)
oleellisistamme (elative plural)
oleelliseemme (illative singular)
oleellisiimme (illative plural)
oleellisellamme (adessive singular)
oleellisillamme (adessive plural)
oleelliseltamme (ablative singular)
oleellisiltamme (ablative plural)
oleellisellemme (allative singular)
oleellisillemme (allative plural)
oleellisenamme (essive singular)
oleellisinamme (essive plural)
oleelliseksemme (singular translative)
oleellisiksemme (plural translative)
oleellisettamme (abessive singular)
oleellisittamme (abessive plural)
oleellisinemme (comitative plural)
oleellisenne (nominative singular)
oleellisenne (nominative plural)
oleellisenne (accusative nominative singular)
oleellisenne (accusative nominative plural)
oleellisenne (accusative genitive singular)
oleellisenne (accusative genitive plural)
oleellisenne (genitive singular)
oleellistenne (genitive plural)
oleellisienne (genitive plural)
oleellistanne (partitive singular)
oleellisianne (partitive plural)
oleellisessanne (inessive singular)
oleellisissanne (inessive plural)
oleellisestanne (elative singular)
oleellisistanne (elative plural)
oleelliseenne (illative singular)
oleellisiinne (illative plural)
oleellisellanne (adessive singular)
oleellisillanne (adessive plural)
oleelliseltanne (ablative singular)
oleellisiltanne (ablative plural)
oleellisellenne (allative singular)
oleellisillenne (allative plural)
oleellisenanne (essive singular)
oleellisinanne (essive plural)
oleelliseksenne (singular translative)
oleellisiksenne (plural translative)
oleellisettanne (abessive singular)
oleellisittanne (abessive plural)
oleellisinenne (comitative plural)
oleellisensa (nominative singular)
oleellisensa (nominative plural)
oleellisensa (accusative nominative singular)
oleellisensa (accusative nominative plural)
oleellisensa (accusative genitive singular)
oleellisensa (accusative genitive plural)
oleellisensa (genitive singular)
oleellistensa (genitive plural)
oleellisiensa (genitive plural)
oleellistaan (partitive singular)
oleellistansa (partitive singular)
oleellisiaan (partitive plural)
oleellisiansa (partitive plural)
oleellisessaan (inessive singular)
oleellisessansa (inessive singular)
oleellisissaan (inessive plural)
oleellisissansa (inessive plural)
oleellisestaan (elative singular)
oleellisestansa (elative singular)
oleellisistaan (elative plural)
oleellisistansa (elative plural)
oleelliseensa (illative singular)
oleellisiinsa (illative plural)
oleellisellaan (adessive singular)
oleellisellansa (adessive singular)
oleellisillaan (adessive plural)
oleellisillansa (adessive plural)
oleelliseltaan (ablative singular)
oleelliseltansa (ablative singular)
oleellisiltaan (ablative plural)
oleellisiltansa (ablative plural)
oleelliselleen (allative singular)
oleellisellensa (allative singular)
oleellisilleen (allative plural)
oleellisillensa (allative plural)
oleellisenaan (essive singular)
oleellisenansa (essive singular)
oleellisinaan (essive plural)
oleellisinansa (essive plural)
oleellisekseen (singular translative)
oleelliseksensa (singular translative)
oleellisikseen (plural translative)
oleellisiksensa (plural translative)
oleellisettaan (abessive singular)
oleellisettansa (abessive singular)
oleellisittaan (abessive plural)
oleellisittansa (abessive plural)
oleellisineen (comitative plural)
oleellisinensa (comitative plural)

ole- + -llinen. The long -ee- is irregular, having been inspired by derivatives such as hyveellinen, kiireellinen, oikeellinen and tarpeellinen.


bookkeeper

(accounting) A person responsible for keeping records or documents, such as of a business.


artikkel

head

artikkel (genitive artikli, partitive artiklit)

artikli (genitive)
artiklit (partitive)
artikkel (nominative singular)
artiklid (nominative plural)
artikkel (accusative nominative singular)
artiklid (accusative nominative plural)
artikli (accusative genitive singular)
artiklid (accusative genitive plural)
artikli (genitive singular)
artiklite (genitive plural)
artiklit (partitive singular)
artikleid (partitive plural)
artiklisse (illative singular)
artiklitesse (illative plural)
artikleisse (illative plural)
artiklis (inessive singular)
artiklites (inessive plural)
artikleis (inessive plural)
artiklist (elative singular)
artiklitest (elative plural)
artikleist (elative plural)
artiklile (allative singular)
artiklitele (allative plural)
artikleile (allative plural)
artiklil (adessive singular)
artiklitel (adessive plural)
artikleil (adessive plural)
artiklilt (ablative singular)
artiklitelt (ablative plural)
artikleilt (ablative plural)
artikliks (singular translative)
artikliteks (plural translative)
artikleiks (plural translative)
artiklini (singular terminative)
artikliteni (plural terminative)
artiklina (essive singular)
artiklitena (essive plural)
artiklita (abessive singular)
artikliteta (abessive plural)
artikliga (comitative singular)
artiklitega (comitative plural)

(accounting) item, entry (expense in a ledger, etc.)


POC

en-noun

POC (countable and uncountable, plural POCs)

percentage of completion
w:percentage-of-completion method

(accounting) Initialism of percentage of completion.


underfoot

en-verb

underfoot (third-person singular simple present underfoots, present participle underfooting, simple past and past participle underfooted)

underfoots (present singular third-person)
underfooting (participle present)
underfooted (participle past)
underfooted (past)

From Middle English underfoote, underfote, equivalent to under- + foot. Cognate with Middle Dutch ondervoet (“underfoot”). Compare also Middle Low German undervôt (“pedestal, base”).

cog

Another device is to underfoot the accounts receivable column and the net cash column in the record of cash receipts and to underfoot the debit or overfoot the credit side of one or more accounts in the customer's ledger by equal amounts.

1932, Frank Hatch Streightoff, Advanced Accounting, page 140:

Stay away from the client or taxpayer who conceals, pads, overstates or understates, alters, duplicates, overfoots or underfoots, diverts, manipulates, omits, falsifies and flagrantly disregards the IRS regulations.

In manually balancing the cash receipts journal prior to posting to the ledgers, it is quite possible to underfoot or overfoot columns deliberately in order to manipulate the account records to cover cash shortages.

1983, Accounting and information systems: instructor's manual, →ISBN, page 258:

(accounting) To assign a column summary that is less than the sum of all the entries in that column.


saldo

eo-noun

saldo (accusative singular saldon, plural saldoj, accusative plural saldojn)

saldon (accusative singular)
saldoj (plural)
saldojn (accusative plural)

From Russian са́льдо (sálʹdo) and Polish saldo, both borrowed from Italian saldo. Compare French solde, Czech saldo, Spanish saldo, Swedish saldo.

saldo debeta, kredita; favora saldo.

(accounting) balance (difference between credit and debit of an account)


saldo

(accounting) balance: the difference between credit and debit of an account.


saldo

saldo (nominative singular)
salda (nominative plural)
salda (genitive singular)
saled (genitive plural)
saldu (dative singular)
saldom (dative plural)
saldo (accusative singular)
salda (accusative plural)
saldem (instrumental singular)
saldami (instrumental plural)
saldzie (locative singular)
saldach (locative plural)
saldo (singular vocative)
salda (plural vocative)


SOC

System and Organization Controls
w:System and Organization Controls

(accounting) Initialism of System and Organization Controls.


immobilisation

fr-noun

immobilisation f (countable and uncountable, plural immobilisations)


folio

From Middle English folio (“leaf of a book”), borrowed from Medieval Latin foliō, Late Latin foliō, Latin foliō, the ablative singular form of Late Latin folium (“leaf or sheet of paper”), Latin folium (“leaf of a plant”), ultimately from Proto-Indo-European *bʰleh₃- (“bloom, flower”). Doublet of foil and folium, and distantly related to phyllo and phyllon.
Senses 1, 2, 3.1, 5, and 6 relating to a leaf or page are derived from Medieval Latin foliō in references; sense 5 (“page in an account book”) may be derived from Italian foglio (“rectangular sheet of paper”), from Latin folium. Senses 3.2 and 3.3 relating to a paper size are from Italian in foglio or its etymon Latin in foliō.

der

In the leger,^([sic]) articles of the ſame kind are collected together; and, for that purpoſe, it is divided into many accounts, under which the different branches of buſineſs are arranged. Each account is introduced by a proper title, to explain the nature of the articles it contains; and articles of oppoſite kinds, which belong to the ſame account, are placed on the oppoſite pages of the ſame folio: for inſtance, money received on the one ſide, and money paid on the other; or goods bought on the one ſide, and goods ſold on the other.

1806, “Book-keeping”, in The New and Complete American Encyclopædia: or, Universal Dictionary of Arts and Sciences; … In Seven Volumes, volume II, New York, N.Y.: Printed and published by John Low, No. 33, Chatham-Street, →OCLC, page 152:

(accounting) A page in an account book; sometimes, two opposite pages bearing the same serial number.


top line

From the usual presentation of this information as a line at the top of an income statement.


dr

en-noun

dr (countable and uncountable, plural drs)

(accounting) Abbreviation of debtor, debit


prepayment

(accounting) An asset recognized in respect an expense incurred in a period for which the benefit will be received in a future period.


DSO

days sales outstanding
days sales outstanding#English

(accounting) Initialism of days sales outstanding.


sundries

1905, William Mott Steuart (United States Bureau of the Census), Special Reports: Mines and quarries 1902, page 476,
Miscellaheous expenses,—This item includes rent and royalties of all descriptions, “taxes, insurance, interest, advertising, office supplies, law expenses, injuries and damages, telegraph and telephone service, gas, and all other sundries not reported elsewhere.”

1910, William Mott Steuart, Thomas Commerford Martin (United States Bureau of the Census), Street and Electric Railways 1907, page 181,
In 1902 franchise values were largely carried as sundries, but it is a very common practice to charge these values to cost of construction and equipment.

Any payment listed in the Sundries column must be posted individually to the appropriate ledger account.

2009, Neville Box, VCE Accounting Units 3 & 4, 4th edition, unnumbered page:

The petty cash book classifies payments as petrol and oils, postage, office, sundries and GST paid.

2011, Robert Rodgers, Peter Lucas, Bookkeeping and Accounting Essentials, page 105:

(accounting) A category in accounting records for irregular or miscellaneous items not otherwise classified.


くろ

⟨kuro₁⟩ → /kuro/
From Old Japanese (see 黒い (kuroi) for more); in turn, from Proto-Japonic *kuro.
Via root morpheme *kur, cognates include:
* 涅 (kuri, “black mud from the bed of a body of water”)
* 暗 (kura, “darkness; deception”), 蔵, 倉, 庫 (kura, “[dark] storehouse”), and 暗い (kurai, “dark”)
* classical verb 暮る (kuru), modern 暮れる (kureru, “to become dark; to near the end [of a day, of a year, of a life”), and 暗れる, 眩れる (kureru, “to become depressed, to become dreary of mood”)
Possibly also cognate with Ainu kur (“shadow”) and Korean 구름 (gureum, “cloud”); compare also Japanese 雲 (kumo, “cloud”), Korean 검— (geom-, “black”), and Ainu kunne (“black; dark”).

align

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<templatestyles src="Module:interproject/style.css" />

particularly grain that has rotted on the stalk

白黒

this and that, so-and-so, such-and-such: unspecified items brought up for criticism

白黒

black and white; monochrome; panic or startled state; confusion; sex show

暮れる

to become dark; to near the end (of a day, of a year, of a life)

晦ます

to conceal oneself, to abscond; to deceive, to fool

暮れ六つ

Edo-period term for a time of day, roughly 6 pm

(accounting) short for 黒字 (kuroji): black as an accounting term, indicating a profit


throwback

en-noun

throwback (countable and uncountable, plural throwbacks)

Under the throwback rule, sales into a state where the taxpayer is not taxable are “thrown back” from the destination state to the origin state by adding the nontaxable sales to the numerator in the apportionment factor.

2005, LeAnn Luna, “Throwback rules, multistate corporations”, in Joseph J. Cordes, Robert D. Ebel, Jane G. Gravelle, editors, The Encyclopedia of Taxation & Tax Policy (Second Edition), The Urban Institute Press, →ISBN, →LCCN, page 436:

The effect of the throwback rule is to distribute income according to sales in the origin state. The effect of the throwout rule is to distribute income according to the taxpayer’s overall activities as measured by the other apportionment factors.

2006, Joann Martens-Weiner, chapter 4, in Company Tax Reform in the European Union: Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU, Springer Science+Business Media, Inc., →ISBN, →LCCN, page 53:

Attributing the gross receipts to the Member State of origin (i.e. applying a throwback rule) constitutes a benefit for that state that is not justified by the rationale of the gross receipts factor.

2009, Stefan Mayer, chapter 4, in Formulary Apportionment for the Internal Market (Doctoral Series; 17), IBFD, →ISBN, →ISSN, page 220:

(US, accounting) A practice to avoid untaxed nowhere income by instead taxing such income in the originating state for a given transaction.


debit

id-noun

débit (first-person possessive debitku, second-person possessive debitmu, third-person possessive debitnya)

débit (canonical)
debitku (first-person possessive)
debitmu (possessive second-person)
debitnya (possessive third-person)

Comparison of Standard Malay and Indonesian

A semantic loan from English debit, from Middle French debet (Modern French débit), from Latin dēbitum (“what is owed, a debt”).
* Displaced earlier debet, which was loanword from Dutch debet.

In bookkeeping, an entry in the left hand column of an account.

A sum of money taken out of a bank account. Thus called, because in bank's bookkeeping a cash withdrawal diminishes the amount of money held on the account, i.e. bank's debt to the customer.

(accounting) receivable: a debt owed, usually to a business, from the perspective of that business.


assets

en-noun

assets pl (normally plural, singular asset)

From Anglo-Norman asetz, from Old French assez (“enough”). Originally singular, with the meaning "enough to meet liabilities"; later reanalyzed as a plural form.

The assets must equal liabilities, otherwise there is an error in your balance sheet.

(accounting) The left side of a balance sheet.


liabilities

(accounting) The right side of a balance sheet.


ledger

From Middle English liggere, ligger, leger (“large breviary; beam, plank; dweller, inhabitant”), from liggen, leggen, variants of līen (“to lie down; to bow, kneel, prostrate; to die; to be located (somewhere); to remain in place, stay”), from Old English liċġan (“to lie down; to be situated”), ultimately from Proto-Indo-European *legʰ- (“to lie down”). The word is cognate with Dutch legger (“daybook; layer”) (from leggen (“to lay”), liggen (“to lie down”)), and is related to English ledge, lie (“to be prostrate”).
The verb is derived from the noun.

refn

From the collection of the Museum der Alltagskultur (Museum of Everyday Culture) in Waldenbuch, Baden-Württemberg, Germany.

tilikirja

book or other scheme for keeping accounting records

Coordinate term: journal

The Leger exhibits at one view the accounts with an individual, as it contains on the Dr. [debit] side whatever he has received, and on the Cr. [credit] side whatever he has paid. […] Let each account be posted from the Day Book in its proper place in the Leger. If a mistake be made, let it be corrected by an account in the Day Book, clearly stating the correction, and then let this account be posted in its proper place in the Leger, that no blot or erasure may disfigure its pages.

1822, Nicolas Pike, Chester Dewey, “Book Keeping”, in A New and Complete System of Arithmetick. Composed for the Use of Citizens of the United States, 4th edition, Troy, N.Y.: Printed and published by W[illia]m S. Parker, […], →OCLC, page 490:

He keeps a ledger or a debtor-and-creditor account between the Government and the Country, posts so much actual crime, corruption, and injustice against so much contingent advantage or sluggish prejudice, and at the bottom of the page brings in the balance of indignation and contempt, where it is due.

1825, William Hazlitt, “Mr. Brougham-Sir F. Burdett”, in The Spirit of the Age […] , London: Printed for Henry Colburn, […], →OCLC, pages 330–331:

(accounting) A collection of accounting entries consisting of credits and debits.


kas

id-noun

kas (first-person possessive kasku, second-person possessive kasmu, third-person possessive kasnya)

kasku (first-person possessive)
kasmu (possessive second-person)
kasnya (possessive third-person)

From Dutch kas,Old French casse, from Italian cassa from Old Italian cassa, from Latin capsa (“box, case”), from capiō (“I take, I seize, I receive”), from Proto-Indo-European *keh₂p- (“to grasp”).

der

(Standard Malay)

(accounting) liquid assets, money that can be traded quickly, as distinct from assets that are invested and cannot be easily exchanged.


reimbursement

en-noun

reimbursement (countable and uncountable, plural reimbursements)

(business, management, accounting) The act of compensating someone for an expense.


partita

partita doppia

una partita a credito


goodwill

goodwill (usually uncountable, plural goodwills)

From Middle English *goodwille, good wille (“goodwill”), perhaps from Old English *gōdwille (“goodwill”); compare Old English gōdwillende (“well-pleased”); also Scots guidwilly, guidwillie (“displaying goodwill”), equivalent to good + will. Cognate with Scots guidwill (“goodwill”), Middle Low German gūtwille (“goodwill”), Old High German guotwilligi (“goodwill”), Old Danish godvilje (“goodwill”), Icelandic góðvilji, góðvili (“goodwill”), Icelandic góðvild (“goodness”). The sense "thrift shop" is a genericized trademark of a US chain of such shops.

cog

(accounting) The value of a business entity not directly attributable to its tangible assets and liabilities, deriving from factors such as consumer loyalty to the brand.

商譽

accounting: the value of a business entity not directly attributable to its tangible assets and liabilities


operating expense

en-noun

operating expense (plural operating expenses)

(business, accounting) Any expense incurred in running a business, such as sales and administration, as opposed to production.

(business, accounting) The money an entity spends in order to turn inventory into throughput.


depletion

depletion (countable and uncountable, plural depletions)

Borrowed from Latin depletio, depletionem, from depleō.

stimulated emission depletion microscope

stimulated emission depletion microscopy

(accounting, mining, timber, petroleum) gradual expense or use of natural resources over time.


recoverable

From Middle English recoverabille, recoverable, recovererabyll (error), equivalent to recover + -able.

(accounting) Amounts of reinsurance coverage that are due from a reinsurer.


RL

(accounting) Initialism of risalah lelang (“auction report”).


balance sheet

Private-equity nabobs bristle at being dubbed mere financiers. Piling debt onto companies’ balance-sheets is only a small part of what leveraged buy-outs are about, they insist. Improving the workings of the businesses they take over is just as core to their calling, if not more so. Much of their pleading is public-relations bluster.

2013 June 22, “Engineers of a different kind”, in The Economist, volume 407, number 8841, page 70:

(accounting) A summary of a person's or organization's assets, liabilities and equity as of a specific date.

հաշվեկշիռ

summary of assets, liabilities and equity


net operating income

net operating income (usually uncountable, plural net operating incomes)

(accounting) Income after deducting operating expenses but before deducting for income taxes, interest, and depreciation and amortization.


میزان

head

میزان • (mizan) (plural موازین (mevazin))

Turkish: mizan

Borrowed from Arabic مِيزَان (mīzān, “balance, scales”).

bor+

(accounting) balance sheet, a summary of assets, liabilities and equity


assiette

→ English: assiette, ashet

→ German: Assiette

→ Norwegian Nynorsk: asjett

→ Piedmontese: assieta

→ Romanian: asietă

→ Swedish: assiett

→ Finnish: asetti

Inherited from Vulgar Latin *assedita, past participle of *assedere, from Latin assidēre.


work in progress

en-noun

work in progress (countable and uncountable, plural works in progress)

Work in progress has dramatically declined due to reduced production cycle times.

(uncountable, accounting) A portion of inventory that represents goods which are no longer salable as raw materials, but not yet salable as finished goods, work in process.


lapping

lapping (countable and uncountable, plural lappings)

From Middle English lapping, lappyng, lappinge, equivalent to lap + -ing.

(accounting) A form of fraud in which payments in the accounts are repeatedly delayed between periods, or diverted between customers, to conceal a theft.


accounts receivable

(accounting) The total monetary amount owed to a financial entity due to debts arising from sales on credit or on account.


saisir

saisir (infinitive)
avoir + past participle (infinitive multiword-construction)
saisissant (gerund participle present)
saisissant (gerund participle present)
ayant + past participle (gerund multiword-construction participle present)
saisi (participle past)
saisi (participle past)
saisis (first-person indicative present singular)
saisis (first-person indicative present singular)
saisis (indicative present second-person singular)
saisis (indicative present second-person singular)
saisit (indicative present singular third-person)
saisit (indicative present singular third-person)
saisissons (first-person indicative plural present)
saisissons (first-person indicative plural present)
saisissez (indicative plural present second-person)
saisissez (indicative plural present second-person)
saisissent (indicative plural present third-person)
saisissent (indicative plural present third-person)
saisissais (first-person imperfect indicative singular)
saisissais (first-person imperfect indicative singular)
saisissais (imperfect indicative second-person singular)
saisissais (imperfect indicative second-person singular)
saisissait (imperfect indicative singular third-person)
saisissait (imperfect indicative singular third-person)
saisissions (first-person imperfect indicative plural)
saisissions (first-person imperfect indicative plural)
saisissiez (imperfect indicative plural second-person)
saisissiez (imperfect indicative plural second-person)
saisissaient (imperfect indicative plural third-person)
saisissaient (imperfect indicative plural third-person)
saisis (first-person historic indicative past singular)
saisis (first-person historic indicative past singular)
saisis (historic indicative past second-person singular)
saisis (historic indicative past second-person singular)
saisit (historic indicative past singular third-person)
saisit (historic indicative past singular third-person)
saisîmes (first-person historic indicative past plural)
saisîmes (first-person historic indicative past plural)
saisîtes (historic indicative past plural second-person)
saisîtes (historic indicative past plural second-person)
saisirent (historic indicative past plural third-person)
saisirent (historic indicative past plural third-person)
saisirai (first-person future indicative singular)
saisirai (first-person future indicative singular)
saisiras (future indicative second-person singular)
saisiras (future indicative second-person singular)
saisira (future indicative singular third-person)
saisira (future indicative singular third-person)
saisirons (first-person future indicative plural)
saisirons (first-person future indicative plural)
saisirez (future indicative plural second-person)
saisirez (future indicative plural second-person)
saisiront (future indicative plural third-person)
saisiront (future indicative plural third-person)
saisirais (conditional first-person singular)
saisirais (conditional first-person singular)
saisirais (conditional second-person singular)
saisirais (conditional second-person singular)
saisirait (conditional singular third-person)
saisirait (conditional singular third-person)
saisirions (conditional first-person plural)
saisirions (conditional first-person plural)
saisiriez (conditional plural second-person)
saisiriez (conditional plural second-person)
saisiraient (conditional plural third-person)
saisiraient (conditional plural third-person)
future of avoir + past participle (future indicative multiword-construction perfect)
conditional of avoir + past participle (conditional multiword-construction perfect)
saisisse (first-person present singular subjunctive)
saisisse (first-person present singular subjunctive)
saisisses (present second-person singular subjunctive)
saisisses (present second-person singular subjunctive)
saisisse (present singular subjunctive third-person)
saisisse (present singular subjunctive third-person)
saisissions (first-person plural present subjunctive)
saisissions (first-person plural present subjunctive)
saisissiez (plural present second-person subjunctive)
saisissiez (plural present second-person subjunctive)
saisissent (plural present subjunctive third-person)
saisissent (plural present subjunctive third-person)
saisisse (first-person imperfect singular subjunctive)
saisisse (first-person imperfect singular subjunctive)
saisisses (imperfect second-person singular subjunctive)
saisisses (imperfect second-person singular subjunctive)
saisît (imperfect singular subjunctive third-person)
saisît (imperfect singular subjunctive third-person)
saisissions (first-person imperfect plural subjunctive)
saisissions (first-person imperfect plural subjunctive)
saisissiez (imperfect plural second-person subjunctive)
saisissiez (imperfect plural second-person subjunctive)
saisissent (imperfect plural subjunctive third-person)
saisissent (imperfect plural subjunctive third-person)
saisis (imperative second-person singular)
saisis (imperative second-person singular)
saisissons (first-person imperative plural)
saisissons (first-person imperative plural)
saisissez (imperative plural second-person)
saisissez (imperative plural second-person)

Inherited from Middle French saisir, from Old French saisir, seisir (whence English seize), from Early Medieval Latin sacīre (“lay claim to, take seisin”), from Frankish *sakjan (“to sue, litigate; accuse”). Compare Old English sacian (“to strive, brawl”), Faroese saka (“to hurt; accuse”), obsolete English sake (“strife”).
Alternatively Old French saisir, seisir may be borrowed from Old High German *sazjan and thus cognate to German setzen (“to set”) and Gothic 𐍃𐌰𐍄𐌾𐌰𐌽 (satjan).

der

(accounting) to record (something) in an account, ledger, etc.


cash flow

en-noun

cash flow (countable and uncountable, plural cash flows)

German: Cashflow

Finally, the complex and multi-dimensional character of any performance gap can be explored further by introducing cash flow per vehicle produced as a third performance measure; this series shows the limits of Japanolatry because, on this measure, average car companies in Japan as well as America have real problems.

1994, Karel Williams, Cars: Analysis, History, Cases, page 216:

(accounting) The sum of cash revenues and expenditures over a period of time.

(accounting) A statement of such transactions.


հաշիվ

head

հաշիվ • (hašiv)

hy-noun

հաշիվ • (hašiv)

hašiv (romanization)
հաշիվ (nominative singular)
հաշիվներ (nominative plural)
հաշվի (dative singular)
հաշիվների (dative plural)
հաշվից (ablative singular)
հաշիվներից (ablative plural)
հաշվով (instrumental singular)
հաշիվներով (instrumental plural)
հաշվում (locative singular)
հաշիվներում (locative plural)
հաշիվը (definite nominative singular)
հաշիվն (definite nominative singular)
հաշիվները (definite nominative plural)
հաշիվներն (definite nominative plural)
հաշվին (dative definite singular)
հաշիվներին (dative definite plural)
հաշիվս (first-person nominative possessive singular)
հաշիվներս (first-person nominative plural possessive)
հաշվիս (dative first-person possessive singular)
հաշիվներիս (dative first-person plural possessive)
հաշվիցս (ablative first-person possessive singular)
հաշիվներիցս (ablative first-person plural possessive)
հաշվովս (first-person instrumental possessive singular)
հաշիվներովս (first-person instrumental plural possessive)
հաշվումս (first-person locative possessive singular)
հաշիվներումս (first-person locative plural possessive)
հաշիվդ (nominative possessive second-person singular)
հաշիվներդ (nominative plural possessive second-person)
հաշվիդ (dative possessive second-person singular)
հաշիվներիդ (dative plural possessive second-person)
հաշվիցդ (ablative possessive second-person singular)
հաշիվներիցդ (ablative plural possessive second-person)
հաշվովդ (instrumental possessive second-person singular)
հաշիվներովդ (instrumental plural possessive second-person)
հաշվումդ (locative possessive second-person singular)
հաշիվներումդ (locative plural possessive second-person)

hy-decl-noun

հաշիվը/հաշիվն

հաշիվները/հաշիվներն

հաշիվներումս

հաշիվներումդ

(accounting) account (a registry of pecuniary transactions)


մուտք

head

մուտք • (mutkʻ)

hy-noun

մուտք • (mutkʻ)

mutkʻ (romanization)
մուտք (nominative singular)
մուտքեր (nominative plural)
մուտքի (dative singular)
մուտքերի (dative plural)
մուտքից (ablative singular)
մուտքերից (ablative plural)
մուտքով (instrumental singular)
մուտքերով (instrumental plural)
մուտքում (locative singular)
մուտքերում (locative plural)
մուտքը (definite nominative singular)
մուտքն (definite nominative singular)
մուտքերը (definite nominative plural)
մուտքերն (definite nominative plural)
մուտքին (dative definite singular)
մուտքերին (dative definite plural)
մուտքս (first-person nominative possessive singular)
մուտքերս (first-person nominative plural possessive)
մուտքիս (dative first-person possessive singular)
մուտքերիս (dative first-person plural possessive)
մուտքիցս (ablative first-person possessive singular)
մուտքերիցս (ablative first-person plural possessive)
մուտքովս (first-person instrumental possessive singular)
մուտքերովս (first-person instrumental plural possessive)
մուտքումս (first-person locative possessive singular)
մուտքերումս (first-person locative plural possessive)
մուտքդ (nominative possessive second-person singular)
մուտքերդ (nominative plural possessive second-person)
մուտքիդ (dative possessive second-person singular)
մուտքերիդ (dative plural possessive second-person)
մուտքիցդ (ablative possessive second-person singular)
մուտքերիցդ (ablative plural possessive second-person)
մուտքովդ (instrumental possessive second-person singular)
մուտքերովդ (instrumental plural possessive second-person)
մուտքումդ (locative possessive second-person singular)
մուտքերումդ (locative plural possessive second-person)

hy-decl-noun

մուտքը/մուտքն

մուտքերը/մուտքերն


հոդված

head

հոդված • (hodvac) (traditional orthography spelling յօդուած)

hodvac (romanization)
orthography spelling յօդուած (traditional)
հոդված (nominative singular)
հոդվածներ (nominative plural)
հոդվածի (dative singular)
հոդվածների (dative plural)
հոդվածից (ablative singular)
հոդվածներից (ablative plural)
հոդվածով (instrumental singular)
հոդվածներով (instrumental plural)
հոդվածում (locative singular)
հոդվածներում (locative plural)
հոդվածը (definite nominative singular)
հոդվածն (definite nominative singular)
հոդվածները (definite nominative plural)
հոդվածներն (definite nominative plural)
հոդվածին (dative definite singular)
հոդվածներին (dative definite plural)
հոդվածս (first-person nominative possessive singular)
հոդվածներս (first-person nominative plural possessive)
հոդվածիս (dative first-person possessive singular)
հոդվածներիս (dative first-person plural possessive)
հոդվածիցս (ablative first-person possessive singular)
հոդվածներիցս (ablative first-person plural possessive)
հոդվածովս (first-person instrumental possessive singular)
հոդվածներովս (first-person instrumental plural possessive)
հոդվածումս (first-person locative possessive singular)
հոդվածներումս (first-person locative plural possessive)
հոդվածդ (nominative possessive second-person singular)
հոդվածներդ (nominative plural possessive second-person)
հոդվածիդ (dative possessive second-person singular)
հոդվածներիդ (dative plural possessive second-person)
հոդվածիցդ (ablative possessive second-person singular)
հոդվածներիցդ (ablative plural possessive second-person)
հոդվածովդ (instrumental possessive second-person singular)
հոդվածներովդ (instrumental plural possessive second-person)
հոդվածումդ (locative possessive second-person singular)
հոդվածներումդ (locative plural possessive second-person)

hy-decl-noun

հոդվածը/հոդվածն

հոդվածները/հոդվածներն

հոդվածներում

հոդվածներիցս

հոդվածներովս

հոդվածներումս

հոդվածներիցդ

հոդվածներովդ

հոդվածներումդ

surf

By surface analysis, հոդել (hodel) + -ված (-vac)


beban

id-noun

beban (first-person possessive bebanku, second-person possessive bebanmu, third-person possessive bebannya)

bebanku (first-person possessive)
bebanmu (possessive second-person)
bebannya (possessive third-person)

From Malay beban. All “load” senses, except “burden” sense is a semantic loan from English load. The blasting sense is a semantic loan from English burden.

beban penyusutan

beban penjualan


auxiliar

es-adj

auxiliar m or f (masculine and feminine plural auxiliares)

Borrowed from Latin auxiliāris. Cognate with English auxiliary.


actuals

This year's projections are above prior year actuals by five percent.

(accounting, project management) Documented historical results; things that have happened rather than things that are planned.


harta

id-noun

harta (plural harta-harta, first-person possessive hartaku, second-person possessive hartamu, third-person possessive hartanya)

harta-harta (plural)
hartaku (first-person possessive)
hartamu (possessive second-person)
hartanya (possessive third-person)

From Malay harta, from Classical Malay arta, harta, from Sanskrit अर्थ (artha, “meaning, wealth”). Doublet of arta, arti, and erti.


prive

(accounting) the action of taking funds from an account or company holdings for individual use; drawing


rateo

Probably from Spanish rateo (“apportioning”, noun).


tase

tase (nominative singular)
taseet (nominative plural)
tase (accusative nominative singular)
taseet (accusative nominative plural)
taseen (accusative genitive singular)
taseet (accusative genitive plural)
taseen (genitive singular)
taseiden (genitive plural)
taseitten (genitive plural)
tasetta (partitive singular)
taseita (partitive plural)
taseessa (inessive singular)
taseissa (inessive plural)
taseesta (elative singular)
taseista (elative plural)
taseeseen (illative singular)
taseisiin (illative plural)
taseihin (illative plural)
taseella (adessive singular)
taseilla (adessive plural)
taseelta (ablative singular)
taseilta (ablative plural)
taseelle (allative singular)
taseille (allative plural)
taseena (essive singular)
taseina (essive plural)
taseeksi (singular translative)
taseiksi (plural translative)
taseetta (abessive singular)
taseitta (abessive plural)
tasein (instructive plural)
See the possessive forms below. (comitative)
taseeni (nominative singular)
taseeni (nominative plural)
taseeni (accusative nominative singular)
taseeni (accusative nominative plural)
taseeni (accusative genitive singular)
taseeni (accusative genitive plural)
taseeni (genitive singular)
taseideni (genitive plural)
taseitteni (genitive plural)
tasettani (partitive singular)
taseitani (partitive plural)
taseessani (inessive singular)
taseissani (inessive plural)
taseestani (elative singular)
taseistani (elative plural)
taseeseeni (illative singular)
taseisiini (illative plural)
taseihini (illative plural)
taseellani (adessive singular)
taseillani (adessive plural)
taseeltani (ablative singular)
taseiltani (ablative plural)
taseelleni (allative singular)
taseilleni (allative plural)
taseenani (essive singular)
taseinani (essive plural)
taseekseni (singular translative)
taseikseni (plural translative)
taseettani (abessive singular)
taseittani (abessive plural)
taseineni (comitative plural)
taseesi (nominative singular)
taseesi (nominative plural)
taseesi (accusative nominative singular)
taseesi (accusative nominative plural)
taseesi (accusative genitive singular)
taseesi (accusative genitive plural)
taseesi (genitive singular)
taseidesi (genitive plural)
taseittesi (genitive plural)
tasettasi (partitive singular)
taseitasi (partitive plural)
taseessasi (inessive singular)
taseissasi (inessive plural)
taseestasi (elative singular)
taseistasi (elative plural)
taseeseesi (illative singular)
taseisiisi (illative plural)
taseihisi (illative plural)
taseellasi (adessive singular)
taseillasi (adessive plural)
taseeltasi (ablative singular)
taseiltasi (ablative plural)
taseellesi (allative singular)
taseillesi (allative plural)
taseenasi (essive singular)
taseinasi (essive plural)
taseeksesi (singular translative)
taseiksesi (plural translative)
taseettasi (abessive singular)
taseittasi (abessive plural)
taseinesi (comitative plural)
taseemme (nominative singular)
taseemme (nominative plural)
taseemme (accusative nominative singular)
taseemme (accusative nominative plural)
taseemme (accusative genitive singular)
taseemme (accusative genitive plural)
taseemme (genitive singular)
taseidemme (genitive plural)
taseittemme (genitive plural)
tasettamme (partitive singular)
taseitamme (partitive plural)
taseessamme (inessive singular)
taseissamme (inessive plural)
taseestamme (elative singular)
taseistamme (elative plural)
taseeseemme (illative singular)
taseisiimme (illative plural)
taseihimme (illative plural)
taseellamme (adessive singular)
taseillamme (adessive plural)
taseeltamme (ablative singular)
taseiltamme (ablative plural)
taseellemme (allative singular)
taseillemme (allative plural)
taseenamme (essive singular)
taseinamme (essive plural)
taseeksemme (singular translative)
taseiksemme (plural translative)
taseettamme (abessive singular)
taseittamme (abessive plural)
taseinemme (comitative plural)
taseenne (nominative singular)
taseenne (nominative plural)
taseenne (accusative nominative singular)
taseenne (accusative nominative plural)
taseenne (accusative genitive singular)
taseenne (accusative genitive plural)
taseenne (genitive singular)
taseidenne (genitive plural)
taseittenne (genitive plural)
tasettanne (partitive singular)
taseitanne (partitive plural)
taseessanne (inessive singular)
taseissanne (inessive plural)
taseestanne (elative singular)
taseistanne (elative plural)
taseeseenne (illative singular)
taseisiinne (illative plural)
taseihinne (illative plural)
taseellanne (adessive singular)
taseillanne (adessive plural)
taseeltanne (ablative singular)
taseiltanne (ablative plural)
taseellenne (allative singular)
taseillenne (allative plural)
taseenanne (essive singular)
taseinanne (essive plural)
taseeksenne (singular translative)
taseiksenne (plural translative)
taseettanne (abessive singular)
taseittanne (abessive plural)
taseinenne (comitative plural)
taseensa (nominative singular)
taseensa (nominative plural)
taseensa (accusative nominative singular)
taseensa (accusative nominative plural)
taseensa (accusative genitive singular)
taseensa (accusative genitive plural)
taseensa (genitive singular)
taseidensa (genitive plural)
taseittensa (genitive plural)
tasettaan (partitive singular)
tasettansa (partitive singular)
taseitaan (partitive plural)
taseitansa (partitive plural)
taseessaan (inessive singular)
taseessansa (inessive singular)
taseissaan (inessive plural)
taseissansa (inessive plural)
taseestaan (elative singular)
taseestansa (elative singular)
taseistaan (elative plural)
taseistansa (elative plural)
taseeseensa (illative singular)
taseisiinsa (illative plural)
taseihinsa (illative plural)
taseellaan (adessive singular)
taseellansa (adessive singular)
taseillaan (adessive plural)
taseillansa (adessive plural)
taseeltaan (ablative singular)
taseeltansa (ablative singular)
taseiltaan (ablative plural)
taseiltansa (ablative plural)
taseelleen (allative singular)
taseellensa (allative singular)
taseilleen (allative plural)
taseillensa (allative plural)
taseenaan (essive singular)
taseenansa (essive singular)
taseinaan (essive plural)
taseinansa (essive plural)
taseekseen (singular translative)
taseeksensa (singular translative)
taseikseen (plural translative)
taseiksensa (plural translative)
taseettaan (abessive singular)
taseettansa (abessive singular)
taseittaan (abessive plural)
taseittansa (abessive plural)
taseineen (comitative plural)
taseinensa (comitative plural)

[ˈt̪ɑ̝s̠e̞(ʔ)]


bookkeeping

en-noun

bookkeeping (usually uncountable, plural bookkeepings)

(accounting) The skill or practice of keeping books or systematic records of financial transactions, e.g. income and expenses.

հաշվապահություն

skill of keeping records of financial transactions


écriture

Inherited from Middle French and Old French escriture, inherited from Latin scrīptūra (“a writing, scripture”), from scrīptum, the supine of scrībō (“to write”). Compare Middle French scripture, a borrowing from Latin.

inh

passer une écriture comptable

(accounting) accounts entry, entry in the books


cost objective

(accounting) The purpose for which costs are measured.