Base de efectivo
base de efectivo - An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid (no m...
2 min de lectura
accounting
Accounting
Bono rescatable
bono rescatable - A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
2 min de lectura
accounting
Capital social
capital social - A non-specific reference to the ownership interests of shareholders in a corporation
2 min de lectura
accounting
Certified Management Accountant (CMA)
Certified Management Accountant (CMA) - (CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of ...
2 min de lectura
accounting
Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
2 min de lectura
accounting
Chartered Global Management Accountant (CGMA)
Chartered Global Management Accountant (CGMA) - (CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operati...
2 min de lectura
accounting
Comparabilidad
comparabilidad - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient .....
2 min de lectura
accounting
Consignación
consignación - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
2 min de lectura
accounting
Consistencia
consistencia - An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying perf.....
2 min de lectura
accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
2 min de lectura
accounting
Descuento por pronto pago
descuento por pronto pago - A reduction in invoice price offered to customers to encourage prompt payment of invoices
2 min de lectura
accounting
Efectivo
efectivo - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
2 min de lectura
accounting
Estructura de capital compleja
estructura de capital compleja - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
2 min de lectura
accounting
Interés compuesto
interés compuesto - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes......
2 min de lectura
accounting
Plan de cuentas
plan de cuentas - A listing of the accounts of an entity, along with any identification coding
2 min de lectura
accounting
Proceso de cierre
proceso de cierre - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
2 min de lectura
accounting
Saldo compensatorio
saldo compensatorio - An amount that must be left on deposit and cannot be withdrawn
2 min de lectura
accounting
Sustancia comercial
sustancia comercial - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
2 min de lectura
accounting
Toma de decisiones centralizada
toma de decisiones centralizada - A business style where top leaders make and direct most important decisions
2 min de lectura
accounting
Utilización de capacidad
utilización de capacidad - The degree to which an organization's output capabilities are being deployed or utilized
2 min de lectura
accounting
Accounting Principles Board (APB)
Accounting Principles Board (APB) - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncement...
2 min de lectura
accounting
Actividad
actividad - An event that gives rise to the consumption of resources
2 min de lectura
accounting
Activos
activos - The economic resources owned by an entity; entailing probable future benefits to the entity
2 min de lectura
accounting
American Institute of Certified Public Accountants (AICPA)
American Institute of Certified Public Accountants (AICPA) - (AICPA) an organization whose members are CPAs interested in advancing the accounting profession
2 min de lectura
accounting
Antigüedad de cuentas por cobrar
antigüedad de cuentas por cobrar - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
2 min de lectura
accounting
Anualidad
anualidad - Level streams of payments; with each payment being the same, and occurring at a regular interval
2 min de lectura
accounting
Anualidad anticipada
anualidad anticipada - Also known as an annuity in advance; involves a level stream of payments, with the payments being made at the beginning of each time peri...
2 min de lectura
accounting
Anualidades
anualidades - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
2 min de lectura
accounting
Balance de comprobación ajustado
balance de comprobación ajustado - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
2 min de lectura
accounting
Base de acumulación
base de acumulación - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
2 min de lectura
accounting
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
2 min de lectura
accounting
Big Data
big data - Electronically warehoused information, capable of being mined and analyzed, containing the “who, what, when, where, and why” of all business activity...
2 min de lectura
accounting
Bonos por pagar
bonos por pagar - An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of the face a....
2 min de lectura
accounting
BPA básico
basic EPS - The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential di...
2 min de lectura
accounting
Business to Business (B2B)
Business to Business (B2B) - (B2B) A system that enables data interchange between companies; sometimes sufficiently robust to permit automatic inventory repleni...
2 min de lectura
accounting
Cambios contables
cambios contables - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance ap...
2 min de lectura
accounting
Codificación de Normas Contables (ASC)
Codificación de Normas Contables (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
2 min de lectura
accounting
Conciliación bancaria
conciliación bancaria - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments
2 min de lectura
accounting
Devengo
devengo - Expenses and revenues that gradually accumulate throughout an accounting period
2 min de lectura
accounting
Estado de cuenta bancario
estado de cuenta bancario - The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
2 min de lectura
accounting
Estándares alcanzables
estándares alcanzables - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
2 min de lectura
accounting
Gastos devengados
gastos devengados - Unpaid expenses that have already been incurred
2 min de lectura
accounting
Inductor de actividad
inductor de actividad - Event that causes consumption of an activity
2 min de lectura
accounting
Ingresos devengados
ingresos devengados - Revenues that have been earned and recorded, but are not as yet collected
2 min de lectura
accounting
Método de provisión para incobrables
método de provisión para incobrables - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra allowance.....
2 min de lectura
accounting
Métodos de depreciación acelerada
métodos de depreciación acelerada - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller.....
2 min de lectura
accounting
Pago adicional
pago adicional - Term used to describe additional monetary consideration that may accompany an exchange transaction
2 min de lectura
accounting
Proceso de ajuste
proceso de ajuste - To analyze account balances and update them at the end of an accounting period to reflect the correct measure of revenues and expenses
2 min de lectura
accounting
Flujo de efectivo
Cash flow - the movement of money into and out of a business. Understanding and managing flujo de efectivo is critical for business survival and growth
5 min de lectura
finance
accounting
+2
Anterior
Siguiente
Mostrando 301 a 349 de 349 resultados