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978-600-5540-11-6 :MB{
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www.kumarsbook.com
Email: info@kumarsbook.com

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57 / / / / / / / / / / / / / / / / / / / / / / BnpBM nB~TiA RBeA B{ :nBa yhM-4
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:A yhM
vA M wnB BrA

A
physical exams
test statistic
high-value test

q BzBpC
nBC pC
nqM A pC
SB BTA pC

transfer of ownership test

B jA nj L RnBvi B Bp ,TnJC
shrinkage
\e B p o pA
jB RBB ,jB ToMC
)egaliops( egaknirhs lamron
raw material shrinkage

reasonableness test

Bi jA TnJC
effects of changing prices BT o U nBYC
units completed
k{ U jBeC
incomplete units
kz U jBeC
end of year (EOY)
Bw oiC
B Bw oiC

analytical test

end of fiscal (financial) year

Bp o ,Bp BA pC


cut-off test
dual-purpose test

Bj k BM pC
\wkB ,JBve kB jnCoM pC

dU pC
runs test
S o U pC
footing test
A ] pC
multipurpose testing
nka pC
audit test, audit trail
woMBve pC
(BoT pC) ,SBn pC
compliance testing

BoT (B)pC ,oT B{n pC


tests of controls
transactions test

B BjAkn pC
}BiB jw pC
oAo pC ,Tvw SiB{ pC

gross profit test

walk-through test
in-depth testing

Azn pC , pC
depth testing
oAo pC , pC
performance test
jo pC
objective test
pC
pre-test
L pC
overall reasonableness test
B pC

end of month (EOM)

B oiC
woMBve oiC
kwn RB Ao]A pn oiC

auditing latest

last day of field work


final installment

TiAjoQ v oiC
balloon
A v oiC
last price
(BM) S oiC
last trade
nB pn nj B oiC
latest allowable time
pB\ S oiC
opinion
o nBA ,k ,En ,AnC
M nApBM j nj Bq xo koi ,rAoTMnC
arbitrage
jw Kv n
trade liberalization
RnB\U pBwjApC
Bow B\MB] jApC
free movement of capital
benefit test

kB yBpC
B jo yBpC

test sample of the goods

kdT wU RnB\U uAo ,(jBTC)

conciliation

~U ,dB~ ,T{C


(jo BzA) SwA T  qa jo nB{C

10

BoT pC

test of controls

BoT pC
o T pC
MBT oT ,RBLwBd pC

variable test

disclose
beginning of year (B.O.Y)

Bw pBC
nAkMBve in (BTvo) jB C

cross check (control)


substantive test

ATd pC
Tvw jkd pC

academy of accounting historians


alert

TiBw BC
(AnA ,Bw) o C ,vomQ C

limited testing of the system


pilot testing

UBk , jkd pC
BkB Tv pC

prospectus

pA Rj ,~ B M Rj ,jAj ~ B C
call for tender (to)
BkjjBzQ
available for sale
xo AoM jBC
SiAjoQ jBC

direct test of financial balances


observation test

prompt to pay, ready for payment

RAkBz pC
parallel testing
pA pC
trial and error no yBpC ,Bi pC
BMBve kB RBq] (B)pC

provided

test of details of balances

A oM oz ,k{ U ,jBC


nAkU ,jBC ,pBwjBC
cleaning of the site BnB d pBwjBC
on offer
iAj }ioU jBC
on call
Ski jBC
information statistic
UBA nBC
descriptive statistics
U nBC
linear statistics
i nBC
}~hT ,M tB{nB ,M oMBve ,onBC
actuary
M
statistical
nBC
compulsory eduction
,nBL]A xpC
on-the-job training
Ski xpC
job training
nB xpC
AknB xpC ,BnB xpC
preparation

BoT B A BpC
additional tests of controls
market tests

inventory completion tests

kM SiAjoQ AU BpC
tests of solvency
rotational tests

Aioa BpC
BoC wn AnAkMBve owAow BpC

CPA uniform examination


tests of profitability

nCjw BpC
B j] S BpC

inventory price tests


expanded testing

joTv BpC
woMBve ATd BpC

personnel training

C AU  Tv{n o]BU kM pA yhM C


/jo SiAjoQ j oBw ~U pA L An
deferred debt

k{ zU pBT Bw pA  Bow pA yhM C


preference share capital
k{BM
kdT wU RnB\U uAo ,(jBTC)
united nations conference on trace
and development (UNCTAD)

nApBM BpC
B j] U BpC

substantive audit test


sample examinations

BpC
MB RBLYA AoM woMBve nj  BpC
/kC M jBwA jM jBTA
validity tests
freight audit agency

B e wnpBM uArC
advertising agency
UB LU uArC
threshold
ke ,BTwC

A

11

Sd RBLYA

A

ko nAm Bow ,ko jnC

ko nAmBow ,ko jnC

B ( AoT{A) jBdUA
pooling of interest

non-cash contribution,

European Union (EU)

BQnA jBdUA
AM BQBBQ jBdUA

contribution-in-kind
contributions

k{SiAjoQ Bow ,BjnC


Aoe iA ,Aoe nBTn C

international clearing union

BkkU jBdUA
federation of manufacturers

code of conduct, ethics, code of


professional conduct, rule of conduct

industrial union, guild

T jBdUA
onB BU ,onB jBdUA

union labor, labor union

iA MA ,Aoe nBTn C
code of ethics
regulation, by low

BC
woMBve T (nz) BC

trade union

BA jBdUA
clearing union
BQBBQ jBdUA
tariff union o jBdUA ,AoU jBdUA
customs union
o jBdUA
(CwC) o{ J] BwC jBdUA
association of south East Asian

audit committee charter


preliminary
capital intensive

instrument (financial instrument)

nations (ASEAN)

B nAjBM n ,B nAqMA

B U U ,~U lBhUA
determinatoin
unanimity
reliance

AkTMA
Bow FU nAqMA
nk ,kw ,B nAqMA

financial instrument
hedger

AnC BUA
BUA
tB{nB ~~hU o oM BUA

expert reliance

vn BM MB nAqMA
kM nAjBM AnA ,kM kk] BnAqMA
nAjBM AnA M BkM kLU ,n
emerging debt instruments
means of control

jnBTwj jonB ,B\A ,BUA


accomplishment
plant and equipment
furniture and fixture

RAq\U YBYA
RBM~ YBYA
nAjA pA YBYA

office furniture and fixtures

BTeA BkM RBLYA


verification of contingent liabilities

TiAjoQ RAoM RBLYA


verification of bills payable

oT BnAqMA
ka B j pA LoU) B Th B BnAqMA
hybrid
(B nAqMA
gv , ,(Bw koipBM) BMA
cancellation, retirement
advising of credit

nBLTA MA
notification
nBiA ,A ,MA
advice (B Bw nj) A ,A ,MA
BMA
ambiguity, uncertainty, uncleared effects
chamber of commerce

BnpBM BUA
(ICC) AM BnpBM BUA

proof verification

k~U ,kBU ,RBLYA


verification of assets
BAnAj RBLYA
verification of capital
Bow RBLYA
B{pnA M B BRn) Sd RBLYA
proof of accuracy
( nB]

international chamber of commerce


clearing house
chamber of industry
foreign nationals

BQBBQ BUA
B BUA
]nBi BLUA

qoQ RBBLT{A pA pAoTeA .JBT]A

(o) j Swj nB]A


under lease, sub-lease

12

jo RBLYA

substantiate

jo RBLYA
mU ,jo kFU ,jo A ,jo RBLYA

o] ,kj nB]A
(jAjnAo ) p nB]A
back rent
jBTA K nB]A
hire
(jo ) AkhTwA ,(jo ) nB]A
short-term lease
RkBU nB]A
rack rent
w nB]AB ,Aq nB]A
S Ao RAq\U RC{B nB]A

affirm, verify, substantiate, prove attest

bid-ticket lease bill

material effect

jn pA jBTwA e ,k{o wM B nB]A


leasehold
nB]A
(ABow) B nB]A

cost effectiveness

lessor

demise

AnAj (co) SLX RBLYA


positive verification of asset

T{BLA (nBYC) RAoYA


cumulative effect(s)

nAkMBve RAo U T{BLA oYA


cumulative effect of accounting change

k oYFU ,SABM oYA


effectiveness
jM oY ,oYFU ,zhMoYA
jM jB~T A ,q zhMoYA

financial (capital) lease

xo S oYA ,BT o U oYA

contingent (rental-lease)

effect of changing prices

leasehold mortgage

price impact

oz nB]A
n jn nB]A
token rent
ApnA nB]A ,pB nB]A
rent and rate
nA nB]A
leasing
nBLTA nB]A
leveraged lease
oA RkkM nB]A
BB n ,ABow BAnAj nB]A
capital lease
ABow
cancellabel lease
gv MB nB]A
time charter
Rk AoM Tz nB]A
permission letter
BpB]A
permit, licence
AoQ ,pA] ,BpB]A
written permission
LT BpB]A
e nAmA ,nB\U B pA jBTwA pB]A
franchise, deductible
nB~dA
contract authorization
jAjnAo TvM pB]A
release
B jo }ioU ,}ioU pB]A
ABwBQ = nL AoQ ,nL pB]A

S oYA
market conditioning
nApBM oM nAmoYA
tax effect
UBB oYA
evidentiary effect jz \T ,jz oYA
lease, rent
nB]A
sales-type lease
xo  pA nB]A
ABow nB]A ,B FU BM nB]A
finance lease
lease option agreement

koi e BM nB]A
BMnB]A
o T BM nB]A ,BTeA BM nB]A

hire charge

contingent rentals
hire purchase
net lease

U o{ M nB]A
}Bi nB]A
k nB]A ,o]FTv ,nAjnB]A

leaseholder
leaseholding, tenancy

jn pB]A ,kk] o{ jn pB]A


admission by investment
nAmBow
social
BT]A
qoQ RBBLT{A pA pAoTeA .JBT]A

nAjnB]A
BTA e) SMB n ,(RkkM) nAjnB]A
terms of years absolute
(nAmA
demise charter
B SvMnj nB]A
leasing versus buying koi MB nj nB]A
TBnj nB]A

avoiding costly mistakes

lease receivable, rent receivable

transit bill = passavant

A

13

AnAj pAoeA

A

posterior probabilities

vQ RBTeA
prior probabilities
zQ RBTeA
probability of obtaining loan A miA BTeA
contingency BTeA jAkn ,B
T A ,BTeA
remote likely
kM BTeA
BTeA ,(kCyQ) BTeA

q pA JBT]A

cost avoidance

q pA JBT]A
omQBJBT]A
jnCnj M ,Ao]A

unavoidable

execution, conduct, performance


budget execution

persumption of fraud

]jM Ao]A
enforcement of a judgment
e Ao]A
performance of work
RB Ao]A
(iAj) woMBve RB Ao]A

alpha risk

performance of audit work

contingency, probability, discretiorary

KU BTeA
BC oi BTeA
omQB]U BUA oi BTeA

implementation of law

B Ao]A
jAjnAo Ao]A

risk of unwarranted reliance

execution of agreement,

unwarranted reliance risk

performance of agreement (contract)

beta risk

BTM oi BTeA


planning risk
qnBoM oi BTeA
audit risk
woMBve oi BTeA
pAkA pA yM woMBve oi BTeA

fulfilment (of a contract)

risk of over auditing

salesmans compensation

inherent risk

financial reward

UAl vn ,UAl oi BTeA


o oi BTeA
probability of loss,
(kCnj) no BTeA

(jAjnAo ) Ao]A
enforcement procedure U ,Ak A ,Ao]A
fee, wage
eqAe ,]oTAe ,Ro]A
k{o Ski Ro]A

sampling risk

likelihood of loss (income)

B o]A
]jM kjzU Aq]A

budget components

xjo nj Bow kjzU Aq]A

Bp no BTeA
probability
BTeA Ko ,BTeA
joint probability
oTz BTeA
o{ BTeA ,oz BTeA

elements of working capital, working

conditional probability

elasticity of working capital

probability of loss

capital components
risk components

Tv{n BTeA
probability of bankruptey

xjo nj Bow Aq]A


working capital components

RAoBh M Mo BBTeA


general risk contingencies
contingent

~ RB ,zT Aq]A


component parts

BTeA
jB~U ,BTeA
k RB]BTeA

stochastic

oi Aq]A
xjo nj Bow Aq]A

inferior goods

JoB tB]A
delegation of powers
nBTiA BeA
So{ k{ kM ,KeB~U pA (JBT]A) pAoTeA

cash needs, cash requirements

avoidance of takeover

requirement o{ M AqTA

double-counting

,B BU ,pB ,ZBTeA


BTeA A ,nAkMBve nj BTeA

precaution, conservatism, prudence


indentify asset

AnAj pAoeA

B
(xnB{) JBvTeA
nBTeA
jnCoM RBTeA

engrossment, speculation

prior probability distribution

14

RkBU nBiA

BSo{ nj BA RAnBTiA

BwB{ ,S pAoeA

identification

BwB{ ,S pAoeA
subpoena,K] ,nB
eA

powers stated in memorandum

call-up,

secondary powers

summons, sum of the years, digits method

BY RAnBTiA
Bw BLeB RAnBTiA

shareholders powers

ok RF B RAnBTiA
powers and duties of board of direcctors

no jnA nj Ak A nBTiA
incidental authority
authority option

p\ BM nBTiA
] jAjoTwA p\ BM nBTiA

authority option for reimbursement


conversion option

kLU nBTiA
purchase (future) option
koi nBTiA
power to refuse
jn nBTiA
B ,B nTwj , nBTiA

,k ,jo ]U ,omU ,(A) nBLTiA


notice
joM Q
closing the accounts
BMBve BTTiA
e ,AoTiA SLY e ,k{SLY AoTiA
patent, pervasive
nAjoM oM
jAj }~hU kM) ]jM L  |B~TiA
blanket appropriation
(roQ Aq]A M
resources allocation
MB |B~TiA
appropriated
TB |B~TiA
misappropriation
tTiA
,AjoL ,joLTwj ,tTiA ,Q tTiA
embozzlement, misappropriation, jpj
defalcation, peculation

mandate

(jBTwAw) tTiA

power of sale

fraud misappropriation of money

sale option

embezzle

xo nBTiA
xo nBTiA
put option
Ahj S M xo nBTiA
power to terminate
gv nBTiA
financial authority
B nBTiA
managements authority
Aok nBTiA
index option
}iB{ B nBTiA
B tnpBM B nBTiA

jo tTiA
defalcation
nAjoL ,tTiA
embozzler
k tTiA
oM oM tnM Bw jpBM q ,jpBM TiA
Tj o AnA pA Be
yield gap, yield spread
predicted difference

MyQ TiA
]nBi pnA kLU TiA

powers and duties of legal inspector

So{ AnBkM pA kFU miA

foreign exchange difference

circularization of debtors

xo koi S TiA

AnBkM pA SLX kFU miA

wide quotation, bid-ask spread

positive circularization

Bow nApBM (BM) RTiA

AnBkM pA  kFU miA


negative circularization
dismissal, lay off
exercise notice

oTj SLY nj BLT{A RTiA ,TiA

ZAoiA
nBTiA BA nBiA
j e S] nBiA

house maintenance call


maintenance call
short notice

capital market disorders


irregularity, irregularities

B nBTiA ,JBhTA nj jApC ,nBTiA


option
powers stated

j ov nBiA
RkBU nBiA

BA RAnBTiA
BwBwA BA RAnBTiA

powers stated in articles of association

A

15

BQ M n BjA

A

RAnjB RAno nAjA

nBiA

letter of awareness

nBiA
Aoe nBTn C ,Aoe iA

export regulation office

M e
nAjA
contribution department

professional ethics
ethics

cooperation administration (ECA)

iA A ,RB iA
business ethics
BnpBM RB iA
administration, admitted (adm.),
nAjA

international

office, department

economic

jB~T A nB nAjA
AM nB nAjA

cooperation administration

wnpBM nAjA

audit literature

inspection department (office)

unasserted claims

pension office

assertions, management assertions

pansion and saving department

woMBve RBMjA
kzA BBjA
RAnBA ,BnAq ,Sok BBjA

B BUn (nj Znk) BBjA


financial statement assertions
claim for recovery
claim of compensation

RnBvi AoL] BjA


RnBvi BjA
M RnBvi BjA

TvzpBM nAjA
pAkAuQ TvzpBM nAjA

clearing banks office

BBM BQBBQ nAjA


rate fixing department
S SLXU nAjA
patent office
AoTiA SLY nAjA
registretion office
jBwA SLY nAjA
RBnAkU koi nAjA

claim of insurance

purchase and supply department

claim for damages

contra claim, counter claim

pA Tv keA ,yhM ,(yhM ,oAj) nAjA


department, bureau, section
BpBw
manage, administer
jo Ao]A ,jo nAjA
nAkMBve  nAjA

horizontal

general accounting department

jo RnBvi BjA


financial claim
B BjA
MBT Aj ,MBT BjA
A KoU , A BjA

(merger-intergration- combination)

controller department

ooT nAjA
(BoA nj) iAj BUBB nAjA

ji pA kM So{ BM BjA
forward combination

internal revenue service (IRS)

fair value pooling

jB S BM BjA
L B BM BjA
banks mergers
BBM BjA
ji pA kM nB\U keA BM BjA
backward integration

forward integration

AnAj So{ ka B j (KoU) BjA

pnA oM RnB nAjA


exchange control department (office)

BnBLA njBM nAjA


ports and warehouses office
companies house

(companies registration office)

amalgamation, combination
congeneric merger

() U BjA
hostile merger
B~i BjA
horizontal integration A cw nj BjA
friendly merge
BTwj BjA
downstairs merger
BQ M n BjA

BSo{ SLY nAjA


(B
) e nAjA

legal office (or department)


labour office

nB nAjA
o  nAjA

central administration of customs


customs office

o oTj ,o nAjA

SiAjoQ .S Bnj MB
Bv Bv
A UC xpnA

o M B AnA

16

k{ BjA

amalgamate (to)

k{ BjA
woMBve kA{ BjA

production of goods to the customs


short presentation

BU xnAq ,BU AnA


BT]A BSv nBMnj xnAq AnA

social responsibility reporting

nj BBQ j] A pA oT (xnAq) AnA


understatement of ending inventory

A Aq pA oT M BL AnA

merging audit evidence


vertical

wU ,j BjA

integration (merger combination)


statutory merger
combining contracts
merger

understatement
delivery of benefits
fair presentation
throwaway offer
misstatement
presentation

(AM) BAq AnA


(B~) J AnA
S  AnA
RBodU ,SwnjB AnA
AnA d ,AnA
nj nBA B AnA

B BjA
BjAjnAo jo BjA
kBjA
(BjA B) kBjA

consilidator (groupage agent)


periodic

nAjA
qTAoQ iAj nj RBA AnA

parenthetical information

(RAoM) SiAjoQ AoM AnA


peresentation for paymant

false representation

(RAoM) L AoM AnA

RBeBL ,KeBM AnA

presentation for acceptance

unappropriated lands
public lands
communication
bequest
inheritance

A pA yM AnA
AnA
MA ,U ,RBBLUnA
VnA
(VAo) VnA
pnA

currency, exchange, foreign currency

overstate, overstatement
true and fair

B~ A o~U AnA

view, true and fair present fairly


production

produce the delivery order

undervalued currency

ApnA pnA
sell off
Tio ApnA
cheapness
ApnA
foreign exchange cover
ATzQ pnA
 pnA ,omQBkLU pnA

~d ,kU ,AnA
B dU Ae AnA
Tv Bnj RBki AnA

provision of direct services

Bnj RBki AnA


delivery of health care, health care
delivery, provision of health care

incovertible currency

jAj k ,jo o ,jo o ,jAj AnA

foreign exchange

present, render

]nBi pnA
BM nz Q keA ,]nBi pnA

foreign currency
future value

(kC) UC xpnA
UC Bnj M BTA Bv Bv A UC xpnA

future value of a deferred annuity

SiAjoQ .SBnj MB Bv Bv A UC xpnA


future value of an annuity
nj A nj

presentation faithful
presentation of invoice

Swnj AnA
JBvdUn AnA
B BUn AnA

present of financial statement

Rn M o BkeA B BRn AnA


p c U AnA i
grouping financial statement

A

17

dU xpnA

A

market value = fair value


call value, redemption

(pn) nApBM xpnA


koipBM xpnA

value, call price, surrender value

SiAjoQ .S Bnj MB
Bv Bv
A UC xpnA

SiAjoQ .SBnj MB Bv Bv A UC xpnA


nj oiC nj
future value of an annuityordinary

surplus value of shares

Bw koipBM xpnA
dU MB xpnA ,TBpBM xpnA

realizable value
premium value

o BM xpnA
SB AkU o BM xpnA

going concern value, going value

jnCoM (BwA) kB BM xpnA


estimated residual value

k{
U kB BM xpnA
guaranteed residual value

keA (nAk) L UC xpnA


future value of a single amount

Q keA o B) Bn xpnA , UC xpnA


future value of 1
kC nj (oj
rental value
AnB]A xpnA
probable value
BTeA xpnA
ethos
BpBw iA xpnA
scrap value
BwA xpnA
jwo xpnA ,BwA xpnA
break-up value

qB] (k{ BU BM) xpnA


current replacement cost

jo nBA A pA yM xpnA


exaggerated value

worn out value

(jwo) BwA xpnA


gross residual value
B BwA xpnA
(k{A) wA xpnA

stated value, declared value

Bn LwBd xpnA ,AM xpnA


actuarial value
insured value
floor value

nAjBM AnA wA xpnA


stated value of securities

k{ M xpnA
BQ xpnA
Q koi Rnk ,Q xpnA

o AnA wA xpnA
face value of bond

Bw wA xpnA

value of money, money worth

par value of stocks, face value of shares,

monetary value

stated value of share, stock par value

Q xpnA
nBTA jn Q xpnA

expected monetary value (EMV)


predicive value

par value per stock

w o wA xpnA
original value
A xpnA
predictive value MyQ nj RBA xpnA
quoted market value nApBM k{ A xpnA
value added
jqA xpnA
jB~T A jqA xpnA

MyQ xpnA
kLU xpnA
commercial value
UnB\U xpnA
estimated value
hU xpnA
balance sheet value
ABpAoU xpnA
break up value
~U xpnA
value as security

U xpnA
assigned value
w AoM k{ U xpnA
approximate value
LoU xpnA
( TwA ov pA uQ) TB U xpnA

business-value-added nB\U jqA xpnA


k BBo]  xpnA ,jB~T A xpnA
economic value
kC nBTA jn
value transferred
BTA xpnA
o BM o AnA xpnA

written-down value (WDV)

premium value of bonds

conversion value

imputed value

dU xpnA

economic value added (EVA)

initial value

A xpnA

18

k{ MBpnA ,k{ nAm{pnA

annual value

k{ qU xpnA

Bw xpnA
capital value
(Be xpnA) ABow xpnA
investment value
nAmBow xpnA
k{ nAmBow xpnA

discounted value

invested value, capitalized value

expected exit value; or present value)

k{ qU xpnA
carrying amount or value k{SLY xpnA
current value (current cost; nB] xpnA
current proceeds, current exit value;

pBT Bw ov pA uQ jB Bw xpnA

(zB]) qB] xpnA

ordinary shareholders equity

current cost, replacement value (cost)

(ordinary shareholders funds)

present capital value

objective value
resale value

nApBM xpnA , xpnA


jk\ xo xpnA
BM gv xpnA

surrender value of policy

 xpnA

Bow Be xpnA
net (value-worth)
}Bi xpnA
xo S ,TBpBM }Bi xpnA
expected exit value
AnAj
capital net worth
Bow }Bi xpnA
jAjnAo Ti xpnA

present worth = present value

surrender value of contract

Bnj M BTA Bv Bv A  xpnA


present value of deferred annuity
UC
B SBnj MB Bv Bv A  xpnA
nj BBQ nj SiAjoQ

AnAj xpnA
value of asset
kC k BBo]  xpnA ,AnAj xpnA

present value of an ordinary annuity

kAi kC nj  BoM  xpnA


capitalization of interest
k{
actuarial present value AM  xpnA
k{ qU  xpnA

value in use

pA RBT   BB AoM AnAj xpnA


kM BB AoM C (k{BU BM) xpnA
enterprise cost
SwA
jApC nApBM nj AnAj xpnA
open market assetvalue

kM nj M BTA xpnA ,oTj xpnA

discounted present value

carrying value, book value, value

k BBo] ,k BBo]  xpnA


discounted cash flow (DCF)
k{qU
nBTA jn k BBo]  xpnA

transferred, variable cost

present value of expected cash flows

depreciated book value

Bnj pA o BBQnj   xpnA


present value of 1
kC Swj M kM
qB] xpnA ,k{ M MB xpnA
insurable value
j] BAnAj
default value
nAo yQ ,jAjnAo xpnA
TBpBM xpnA ,BwA xpnA , Ao xpnA
salvage value, residual value, scrap value
worth of work

nB xpnA
scarcity value
MB xpnA
valued
k{ MBpnA ,k{ nAm{pnA

book-to-market

nApBM S M oTj xpnA


k{ Tv oTj xpnA

gross book value

}BiB oTj xpnA


w o oTj xpnA
B nBTiA oM UAl xpnA

book value per share

intrinsic value of an option


going value

oTv xpnA ,[An xpnA


present day value
pn xpnA
S ,jB) S M ~d pn xpnA
fair value
(nBT
time value
(Bp) Bp xpnA
time value of money
Q Bp xpnA

A

19

jo U ,MBpnA

A

historical

hnBU B{pnA

cost-constant dollar (HC-CD)

nB] BxpnA
current cost-constant dollar (CC-CD)
current input prices

nB] jn B{pnA
R B ,T AA xpnA

probate value
valuation
bond valuation
job evaluation
direct valuation
break-up value
soft currency

pBTA ,BM ,S
,xpnA ,T{Am xpnA

value

pBTA ,BM ,S ,xpnA ,T{Am xpnA


customs value
o xpnA
exchange value
 xpnA ,jBL xpnA
value in exchange
B .jBL xpnA
current fair value
nB] nBT xpnA
B ~d xpnA
value of marginal product

MBpnA ,MB{pnA
o AnA MB{pnA
{ MB{pnA
Tv MB{pnA
AnAj xpnA
AU pnA , pnA
Bnz M B MB pnA

interchangeable exhange

conditional value
pure security price
trade-in-value

A B xpnA
nApBM jB S ,nApBM B~ xpnA

fair market price (value)


expected value (EV)

nBTA jn xpnA
B RBA nBTA jn xpnA

expected

d Q keA ,iAj .d pnA

oz xpnA
nAjBM AnA  xpnA

value of perfect information (EVPI)

local currency

(B) pU nBTA jn xpnA

AjBM [An Q ,L MB pnA ,oLT pnA

expected value (mean)

hard currency

Tn xo B }BiB xpnA

appraiser, valuer, evaluator

JBpnA
tax assessor
UBB q ,UBB JBpnA
independent valuer
Tv JBpnA
valuation, evaluation, appraise,
MBpnA
assessment

nBLA j] nAjA MBpnA

gross cost of goods sold


intangible value

(o) oB xpnA
Lv xpnA
monitoring value
UnB xpnA
Bw koi kU e o xpnA
value-relative

theoretical value of right

periodic inventory valuation


economic appraisal

jB~T A MBpnA
A MBpnA
oT vn (jnCoM) MBpnA

B xpnA
terminal value terms of years absolute

preliminary evaluation

assessment of control risk

k{BU S A tBwAoM MBpnA


lower of cost or market valuation

A pA yM MBpnA
overvalue (overvaluation)
actuarial valuation

AM MBpnA
MB{pnA ,(U) MBpnA

k A xpnA
actual cash value (ACV)
disposal value

(BwA) nAmA xpnA


collateral value
Y xpnA
value of bond
o n xpnA
qB] q ,koi .jn xpnA
entry value
AnAj
s xpnA
net value, net worth, equity, right

evaluation, assessment, appraisal

net worth

appraisal

historical costs

jo U ,MBpnA

s xpnA
hnBU B{pnA

20

(B
o) i An pA

woMBve MBpnA

stock valuation

assessment in auditing

valuation of stock above cost, valuation

accurate valuation of assets

of stock bellow cost

valuation of goodwill

B j] MBpnA
S pA (oTzM) oT B j] MBpnA

loss assessment

RnBvi Aq MBpnA
woMBve BTB MBpnA

evaluating audit findings


billing

JBvdUn BwnA
k{ BU BM M L{ M B BwnA

shipment to branch billed at cost

BA BB BwnA
consignment shiperments

woMBve MBpnA
BAnAj (Swnj )  j MBpnA
 ow MBpnA
jo U ,y\w ,MBpnA

appraise, measurement
accounts appraisal

B BUn MBpnA
performance appraisal,
jo MBpnA
performance evaluation

nAmBow \ jo MBpnA
portfolio performance evaluation
indirect valuation

remitter

] kBwnA
airfreight consignment A d BwnA
array figures
ow (jAkA) B nA
random figures
jB~U B nA
accounting figures
nAkMBve B nA
raw data
Bi RBA ,Bi B nA
nAj B nA

Tvo MBpnA
oBh UB
MBpnA

judgemental risk evaluation

k{ B\A nB MBpnA


evaluation of work done

BUB nB MBpnA


valuation of incompleted work
assess the goods

historical data

B MBpnA
valuation of goods
B MBpnA
evaluate the goods
B jo MBpnA
(B MBnApBM SB M SLv)  MBpnA

highlights

holistic evaluation

significant digits, significant figures

hnBU RBA B nA
(oza) BB B Tv]oM A B B nA

,BM ,Q) xpnA wn yB TiAkA xpnA pA


(fo
gnBU A BU Bw A pA

undervaluation

devaluation

financial appraisal

begining of the year to date

income tax assessment

year to date (YTD)

 BU Bw A pA
surrender a debt
jo oo kM pA
burn
BoTz Bow joM M pA
forwarded
k{ e ,k{ jBTwo yQ pA
after date
gnBU pA
k{ mAoM kU pA

revaluation

absolve from an obligation

valuation of joint product

missing the market

risk assessment

discount lost

management appraisal

nApBM jAj Swj pA


hU jAj Swj pA
B e pA An v (B o) i An pA
defraud
jo od ji SB

A pA oT MBpnA
B MBpnA
kCnj oM RBB MBpnA

xpnA kk\U ,jk\ MBpnA


oTz ~d nj o ~d MBpnA

valuation of by-product at joint point

U  nj o ~d MBpnA
valuation of by-product at separation point

oTz ~d MBpnA
oi jnCoM ,oBh MBpnA
Sok MBpnA
AnpBM kBU wvT To jAi

preliminary control evaluation

A

woMBve k{ T omQ BjnAkBTwA

A

e Sv nj TiBw BwA

21

(tnM bA) S w n pA

mala fide

(tnM bA) S w n pA
(xpnA KveoM) {pnA ,S n pA

bummy names on payroll

jqA xpnA jnAkBTwA

ad valorem (accordint to value)

value-added standard

for account of

accounting standard

nAkMBve jnAkBTwA
standard of auditing
woMBve jnAkBTwA
standardized
k{ jnAkBTwA
industry standard
S jnAkBTwA
performance standard
jo jnAkBTwA
general standard
jnAkBTwA
attainable standard MBTwj MB jnAkBTwA
perfection standard (CkA) B jnAkBTwA
standardize
nAmjnAkBTwA
reporting standard
o{nAq jnAkBTwA
nB\U BkeA AoM B o{nAq jnAkBTwA
financial reporting standard
a

on behalf of

for small entities (FRSSE)

permanent-total disability

through statutory authorities


prepay jo SiAjoQyQ ,jo SiAjoQ L pA
pre-numbered

k{ nAmnB{ L pA
o ,nj ,nAo pA
nL ,T{m ,qn  ,K~U ,jBTA pA
pass
B jo K~U ,jo
partial disability
q] jBTA nB pA
nB pA {B q] jBTA nB pA
per

partial work related disability

Aj  jBTAnB pA

vxnAq jnAkBTwA
standard of reporting

CkA jnAkBTwA ,J jnAkBTwA


ideal standard
standard

(JBveM) o pA
kB M ,o pA
B RAnBTiA o pA

nB pA {B  jBTAnB pA
full work related disability
temporary disablement

S jBTAnB pA
oBil k{ BU ,SMBY AnAj jBTA nB pA
abandonment
B oU ,k
B j] MBMB ,B j] jBTA k pA

,nB ,jnAkBTwA
expected standard
nBTA jn jnAkBTwA
wage rate standard
jq fo jnAkBTwA
woMBve RB Ao]A BjnAkBTwA
field work standards
(kwn)
\wnBLTA BjnAkBTwA

disrupt

standards for accreditation

trust instrument

inventory olosolescence

Thv pA

basis of allotment(allocation)}~hU tBwA


basis of appropriation

examination standards

] }~hU tBwA
SU BwBwA
article of incorporation
So{ BtBwA
Bw So{ BwBwA

international accounting standard

corporate charter, articles of association

wnoM BjnAkBTwA
nAkMBve AM BjnAkBTwA

(IAS)

BSo{ ,BwBwA
woMBve AM BjnAkBTwA

articles of association, memorandum of

international standards on auditing

association (incorporation), corporate

(ISA)

charter, instrument of association,

woMBve k{ TomQ BjnAkBTwA

letters patent memorandum of

generally accepted accounting

association partnership, contracts

(auditing) standards (GAAS)

articles of partnership

22

J jBTwA

oQ BjnAkBTwA

oQ BjnAkBTwA

RBA rU sUAoTwA
information technology strategy

standards for follow-up

woMBve  bo ,woMBve sUAoTwA


audit strategy

Aoe BjnAkBTwA
professional standards

AoL] sUAoTwA ,BAq e sUAoTwA


compensation strategy
RBki
corporate strategy
So{ sUAoTwA
pricing strategy
nAmS sUAoTwA
RkBU nj jw Kv sUAoTwA
harvesting strategy

AM nAkMBve BjnAkBTwA
international accounting standards
(IAS)

Tj nAkMBve BjnAkBTwA
governmental accounting standards
(GAS)

]A sUAoTwA
confrontation strategy

iAj toMBve BjnAkBTwA


internal audit standards

TiAjoQ B A jAjoTwA

woMBve BjnAkBTwA

refund the over payment or excess

audit standards, auditing standards

SiAjoQpBM ,jAjoTwA
paying back
kB jAjoTwA ,TB}~hU ]jM jAjoTwA
(Tj) kz o~ nBLTA

internal auditing standards (IAS)

appropriation refund

standards of performance

return of guarantee

BTB jAjoTwA
tax rebate
RBB jAjoTwA
resignation
BTwA
request for quotation
BM TwA
price enquiry
jo BM TwA
put to the seller
xo nBTiA pA jBTwA
B] ]jM pA jBTwA

nAkMBve RB BjnAkBTwA
nB M eo nj kBM  An BjnAkBTwA)
statement of standard accounting
/(joM

master-budget utilization

quality control standards

Aoj Q (pA jBTwA)


other peoples money (OPM)
interpositioning

oj nAqnB pA jBTwA
BpBw oM B ]nBi Bk jBTwA

external users (of financial statement)


internal user

BpBwnj Bk jBTwA


B BRn Bk jBTwA

users of financial statements

MyQ MB Bk jBTwA


foresseeable users
foreseen user
optimum use

k{ MyQ k jBTwA
J jBTwA

iAj woMBve BjnAkBTwA


jo BjnAkBTwA

practice (SSAP)

joMnB . BjnAkBTwA
practical standards

S oT BjnAkBTwA


AnjB S BjnAkBTwA
interim quality standards

B o{nAq BjnAkBTwA
financial reporting standard (FRS)

woMBve BjnAkBTwA
national auditing standards

xnAq nj  nB{A,jAoA ,AiA ,BXTwA


exception
<BXTwA M> woMBve
hiring, recruitment
AkhTwA
inductive reasoning
AoTwA kTwA
logical reasoning
 kTwA
financing strategy
B FU sUAoTwA

A

Bv
AM A qnA ,jzB BAnAj TwA

A

 ow (B
A)  TwA
amortization of goodwill

yhM M yhM  TwA


sectional depreciation

Bw pA zhM  TwA
fractional year depreciation

qB] xpnA tBwAoM  TwA


replacement value depreciation

kU keA xn tBwAoM  TwA


production unit method of depreciation

Tv i KveoM  TwA


straight line depreciation

BAnAj  xpnA BL oM  TwA


current-cost depreciation

k{ MBpnA kk\U AnAj BL oM  TwA

23

, e ,SwnjB jBTwA

}~hU , e ,SwnjB jBTwA


misappropriation
SwnjB
UBB SB AoM BLT jBTwA
tax shelter scam

nBTA jn jBTwA ,o jn jBTwA


intended use

}~hU , e ,SwnjB jBTwA


SwnjB
misfeasance
implementation

Ao]A nAoTwA
borrowing
AoTwA
information induction
RBA AoTwA
autonomy
jApC ,TwA
BpBw BB] Bd pA TwA
independence of position

backlog depreciation

k{ n JBve M  TwA
depreciation taken into account
units of output

AnAj jpBM xn M  TwA

method of depreciation

M  TwA ,Tv i xn M  TwA


equal-instalmentdepreciation Bv Bv A
RC{B nB SBw xn M  TwA

woTwj Bd pA TwA


independence of access

BpBw BTB Bd pA TwA


independence from line operations

o{nAq Bd pA TwA


Tv nAkMBve ,toMBve TwA
independence of auditors
independence of mind

machine-hours method of depreciation

vA v xn M  TwA
annuity method of depreciation

q kB xn M  TwA
declining-balance method of
depreciation
equipment depreciation

RAq\U  TwA
accelerated depreciation kB~U  TwA
linear depreciation
i  TwA
SMBY AnAj  TwA
fixed asset depreciation

jzB BAnAj  TwA


amortization of intangible assets

En TwA
oB TwA

independence-in-appearance
independence

Tv , TvMAB ,TwA


independence-in-fact
A TwA
inference
\T ,ZBTTwA ,BLTwA
presumption of low
B BLTwA
kA{ RAnBA oM TL BLTwA
presumption of fact
amortization of lease

nB]A  TwA
T{BLA  TwA , TwA
properity depreciation
AA  TwA
accumulated depreciationT{BLA  TwA
expired utility

(aggregate depreciation)

Bv AM A qnA ,jzB BAnAj  TwA

aggregate deoreciation,

amortization

accumulated depreciation

T{BLA  TwA

24

RkBU jBwA

jzB BAnAj ow TwA

RkkM TiAjoQ jBwA


long term notes payable

jzB BAnAj ow  TwA


rapid amortization

trade notes payable

nB\U TiAjoQ jBwA


nB] TiAjoQ jBwA
notes paid
TiAjoQ jBwA
attached documents
SwQ jBwA
nk d A MBU jBwA
current notes payable

locus regit actum

amortization on bonds
ordinary depreciation

UnB\U jBwA
k{
U jBwA

collateral notes, secured papers


bankers acceptance

BM k{
U jBwA
RAoM ,Tw ,nCkU jBwA
fraudulent document
LU jBwA
legal documents
(B ) e jBwA
shipping document
 e jBwA
Aqi jBwA
promissory note

treasury bills, treasury securities

kzqnA jBwA ,Bo] nj jBwA


unconsolidated subsidiary

(BU kwnow) Bo] nj jBwA


]nj jBwA
TBnj jBwA

first class papers

bills receivable, notes receivable,

discount

o AnA o ov  TwA

and premium amortization of bonds


group depreciation

o  TwA
MBzo BAnAj o  TwA

composite depreciation
depreciation

B
q kB  TwA

couble-declining balance (DDB)


depletion

L MB  TwA
yBwo pA {B  TwA

extraordinary depreciation

SiAjoQ oil o pA) A  TwA


amortization of loan
(\nkU
ABow q  TwA
capital expenditure depreciation

o AnA nBzTA Bq  TwA


amortization of cost of issued bonds

notes receivable

o pA K BTwA
RkkM TBnj jBwA

long term notes receivable

charge by way of legal mortgage


waiver of right

trade notes receivable

nB\U TBnj jBwA


k{ qU TBnj jBwA

notes receivable discounted

k{ (SwAiA) TBnj jBwA


dishonored notes receivable
short bill

Aow jBwA
k{ jBwA ,k{Siw jBwA

defaulted notes
extendable notes

jB  TwA
L oTo  TwA

extra ordinary depreciation

commercial documents

floats

o AnA o  TwA
bonds premium amortization, premium

kkU MB jBwA
false papers
(B o) JlB jBwA
bond anticipation notes
RkBU jBwA

e BwA
hU wA

discharging berth, discharging wharf


assignat, banknote, bill

tBwA
password
nL  ,qn wA
notes, documents (BTw ,BwBwA) jBwA
original documents A jBwA ,A jBwA
installment notes
Bv A jBwA
bills documents
UAoM jBwA
interest bearing note
nAjoM jBwA
notes payable, bills payable, TiAjoQ jBwA
documents payable

A

25

jBT A
pA BLT{A

A

wrongdoing

nB jAj B\A BLT{A


SABM BLT{A

fundamental (material) error


random error

(A) jB~U BLT{A


professional misconduct
Aoe BLT{A
miscalculate
jo JBve BLT{A
critical error
tBve BLT{A
substantive error
ATd Bi .BLT{A
monetary errors
SLY nj BLT{A
A BSLY nj BLT{A
errors in the original entries

o Bi ,o nj BLT{A


oT jBwA

oT jBwA
sundry bills for collection (S.B.C)
stale documents

T{m Rk jBwA
(k{ ) k{ SwAiA jBwA

dishonored notes

Bo] nj jBwA ,kzqnA jBwA


uncleared effects
mortgage notes

Y jBwA
receivable bills
jBwA
stores records
nBLA nAk jBwA
contract documents
BQ nAk jBwA
k{ kML nAk jBwA

sampling error

classified records

inherent error

confidential records

UAl BLT{A
arithmetical error
Bn BLT{A
UBLwBd Bn BLT{A

subnormal error

Bod nAk jBwA


missing documents k{j nAk jBwA
tender documents
~ B nAk jBwA
vouchers payable
TiAjoQ q jBwA
pointer
oBz ,onB{A
problem error cause, problems, RBBLT{A

unintentional mistake

ko BLT{A
upward error
yeB BLT{A
correctable error
cd~U MB BLT{A
negotiatble error
S{m MB BLT{A
AoL] BLT{A ,MBT BLT{A

errors, mistakes

off-setting error

E and OE (E&OE)

mathematical error

( pA oUBQ) jBo BLT{A

SwA SzoM MB o pA RBBLT{A


errors expected, (E & OE)

SwBXTv BjBTA pA RBBLT{A


errors and omissions excepted =

sensible error

tvd BLT{A
compliance error
SBn M Mo BLT{A
misquote
jo  BLT{A
visible error
BLT{A
B nB BLT{A

standard error of the sample means

ji ji M  UBBLT{A ,ApA BLT{A


Xi An ok  UBBLT{A ,k{ Xi
counterbalancing error
k
A kML pA {B BLT{A
classification error
original entry error
error & omission

A RBBLT{A
errors of principle, principle errors

BMBve SLY nj A RBBLT{A


principle errors in entries

,k Xi An ok  UBBLT{A
RBBLT{A
compensating error
MBT
SwA SzoM MB o j pA BLT{A
error & omissions excepted

wBwA BLT{A
fundamental error, substantive error

SLY Tvh BLT{A


jBTA pA BLT{A

SLY nj A BLT{A
errors of principle in entry

26

BM nj

L B nj RBeA

kMBp k] L ,Bp AoT{A

prior financial period adjustments

,k{ kMBp k] L ,Bp  AoT{A


AnAj B B BTwj pA jBTwA

final adjustments

B RBeA
RBBLT{A bA
budget amendment
]jM bA
BLT{A (cd~U) bA

time sharing

adjustment, correction, error

employment

correction of errors

alterationamendment, correction,
prudence concept

BTeA A
(jBwA ,BLT{A ,oUBj) bA
cd~U ,(jBwA ,BLT{A ,oUBj) bA

rectification

rectification note

L nj RkU ,L RAw bA
prior period adjustment

B  AoT{A
community of interest, fusion
fusion

B  AoT{A
(AkhTwA) B T{A
employment of labor
nB M B T{A
employment of capital
Bow B T{A
full employment
B B T{A
interested third parties l WBY |Bh{A
RAoM nj l |Bh{A
parties to bill
unaffiliated parties

reclamation

TvMAo |Bh{A
persons authorized
pB\ |Bh{A
vo S] pB\ |Bh{A

amend

persons authorized to endorse

RAo U S{BLA oYA ,AoL] kU B bA


catch up adjustment
nAkMBve
authoritive principle
nBLTA A
Be BzA A ,BzA A

related parties

disclosure principle, principle of

debug & debugging

disclosure

file integrity

eA RBAk A ,KbA
jAj o U ,jo o kk\U ,jo bA

principle of disclosure
full disclosure principle
materiality principle

(Be) BzA A
B BzA A
SA A

TvMA |Bh{A
q MAU |Bi B{A

particular forms of cost functions

B{A n ,Ajp B{A


koQ SBA
AM RnB\U RBeA

international trade terms


accounting terms

axiom nB{C  , A ,kM A

nBBTvM nBkM ojB oMAoM A


duality
nAkMBve nj B jAkn o
cost principle
k{ BU (S ) BM A
pareto principle
UnBQ A
principle of realization
dU A
going-concern concept SB AkU A
B pn fo M ovU A
temporal principle

nAkMBve RBeA
nAkMBve RBeA

accounting terminology
audit terms

woMBve RBeA
vw Sz AoM  SwA eA
/Sn nB M B] nqM woMBve

big eight
principal

A
uncertainty principle
BMA A
UBLwBd nj lBhUA A

o Bq MB A ,MBU A
nj B BkCnj BM nj

time-period principle

matching principle

monetary unit concept

LwBd nj Q keA lBhUA A

A

27

nAkMBve Sok A

A

principles of the code

nBTn C A
ethical principles, ethics
iA A
nAkMBve wBwA A

kU A

accrual concept

kU A
( A k{BU BM) Bq U A

costing principle

fundamental accounting principles

B MB U A

banking principles

all-financial resources concept

generally accepted accounting

S~h{ pA e S~h{ U A
business entity concept
e
BB pA nB\U keA U A

nAkBM A
nAkMBve k{TomQ A

principles (GAAP)

woMBve k{ TomQ A

separate-entity concept

generally accepted auditing principles


principles

B BRn jo U A

of consolidating financial statements

B BRn jo U A


principle of consolidating statements

Q keA A ,Q keA T{BA SMBY A

nAkMBve A
,nAkMBve BAU ,nAkMBve A
nAkMBve B ,nAkMBve BBX

monetary principle

accounting conventions = accounting

capital preservation

accounting principles

concepts

oj nAkMBve A
principles of double entry accounting

B n RBLY A
principle of consistency

Bow e A
period concept
Bp nj A
nBLeB RBA jM Bod nAjpAn A
confidentiality principle

k{ BU S nAkMBve A
principles of cost accounting

A]jM oT A
budgetary control principle

nAkMBve wBwA B ,nAkMBve A


ccounting principles; fundamental

Q A LwBd A
monetary measurement convention

accounting concepts

BTeA A ,nB Bd A

auditing principles,

woMBve A

principle of conservation

principles of auditing

BXTwA BQ oM Sok A
BnAmBow A

management by exception principle

essentials of investments
pervasive principles

oAo A
nAkMBve AkT A

generally accepted accounting

nAkMBve  A
accounting postulate principle

Bow S{Ak A
capital maintenance concept

BjAj oM qoT A
input-oriented principles

BkBTw oM qoT A

hnBU (k{BU BM) q A


historical-cost convention

(jn nB M kw jn nj) A ,A

output-oriented principles

original

constraining principles

primary

accounting management principles

unanimity principle

kjkd A
nAkMBve Sok A

UBk ,k ,A ,A
o Rke A ,kB AnC B A

28

L
MB
cd RBA

excess stock

j] B A
]jM ov B A

RB BA

additions

RBB A
j] MBpnA B A

budget surplus and deficit

overvaluation of stock

excess, extra, surplus, additional

overloading

B A
overage and shortage nBLA ov B A
BBM BQBBQ BA
banks clearance house

onBM B A
overestimate
jo jnCoM B A
overdraft, overdue account S{AjoM B A
BM (JBve pA) S{AjoM B A

economic data

bank overdraft, cash overdraft

jB~T A RBA
q \ KveoM RBA

overdraw

jo S{AjoM B A
(BM) pB\ S{AjoMB A

full-cost data
monetary data

Q RBA
k{ MyQ RBA
SwQ RBA
dU RBA
k{ nC] RBA
B oT S] RBA

forecast data
associated with
analytical data
aggregate data

allowable overdraft

nBMow Bq }~hU B A
overallocated indirect (overhead) costs

Jm] B A
over absorption (overall feasibility)
overhead absorb

Jm] B A
SMBY nBMow Jm] B A

information for financial control

Tok oT S] RBA

over absorption of fixed cost

information for management control

(jBp) \e RBA

k{ Jm] B A
over absorbed, over applied

voluminous data (information)


output data

]oi RBA
~i .Bod .iAj RBA

inside information

nBMow Bq Jm] B A
overabsorbed indirect (overhead) costs

nBMow (q) Jm] B A


over-absorbed overhead

pA ZnBi (BjAj) RBA


out-of-sample data

nBMow (q) Jm] B A


over-applied overhead

k{ MyQ . o (BjAj) RBA


pro forma data

incremental allawance
salary increase

So{ Bw S o U nBMnj RBA


price-sensitive information

plat-amount increase

xpAjoQ Be nj RBA

JBvdUn o pA SBnj B A

processing information

over billing (invoile)

public information toTwj nj RBA

excess

updated data

kCpn RBA
verbal information
B{ RBA
verbal evidence
B{ kA{ RBA
L MB cd RBA
competent information

pB\ jke B A
e B A
 e B A

jApB ,q ,B A


allowance L{ B j] S B A
for overvaluation of branch inventory
labour overtime

onB nB B A
unauthorized overtime pB\o nB B A
primage
Tz AkiB xAjBQ ,Ao B A

A

29

o BnBA

A

communique

(o B) 
o RBA

wn A ,nAjA A
advice of dispatch
B BwnA A
advice of payment
SiAjoQ A
Tz BM B e A

soft data

advice of shipment, advice of delivery

sufficient information

nAkMBve MA Ao]A nj BA


accounting and auditing
woMBve
enforcement releases
advice of arrival

kwn ,jn A
S pA BA
insure, ensure
jo
U ,jAj BA
assure
k{  ,jAj BA
assurance
M ,BA ,jBA
audit assurance
woMBve jBA
(Lv) jkd BA
quality assurance

(o B)  o RBA
transaction data
SB RBA
(woMBve MB ) kwn MB RBA
verifiable data

B RBA
quantitative information
 RBA
quality information
 RBA
financial information
B RBA
tax data
UBB RBA
jnCoM B RBA
prospective financial information

B B RBA
non-homogenous financial data

kkFU RBA ,TLX RBA


corroborating information

limited assurance, negative assurance

jo K~U ,pB\ RBA

reasonable assurance ()  BA

authorized data

nj toMBve  onBA , BA


nBKeB B BRn jn

information

B C ,BS A pA A\ ,RBA

negative assurance

Bod RBA

A i nBA
jo nBzBQ ,jo BM ,T{Aj nBA
critical observation
jBTA k nBA
(o M) B jo nBA

confidential information

declare the goods

useful information

unauthentic statements
assert

nBLeB Bod RBA


confidential client information
relevant information

declarant

kBM ,knBA
letter of declaration
BnBA
B (nBiA) BnBA

Mo RBA
k RBA
comparative data
AvB RBA
privileged information
pBT RBA
S M SLv tBve kzozT RBA

legal notification

unpublished price-sensitive information

manifest

d bo{ ,nBM BnBA


stowage manifest
onBM BnBA
(SvB)  BnBM ,A nBM BnBA
aircraft cargo manifest
BQA B
separate return
BAk] BnBA
(kwn) jnA B BnBA
goods inward declaration

o BnBA
customs entry, bill of Entry

k{kBz jnA RBA


cross section data
available data

j] RBA
RBA
incomplete data
} B RBA
asymmetrical information nBTB RBA
Bq kU A RBA
material information

actual production and cost data


actual data

() A RBA

30

T B}~hU J~ RAnBLTA

kCnj oM RBB BnBA

jn |Bi wnoM ,BwB{nB onBA


due diligence

kCnj oM RBB BnBA


incometax declaration (satement)

RB
oM TL o nBA
judgemental opinion

UBB BnBA
tax return = tax declaration

,() toMBve o nBA ,Bh o nBA


jjo woMBve xnAq

U UBB BnBA


consolidated tax return

adverse opinion

(B ) jn BnBA

sharing responsibility

oTz o nBA

opinion, shared opinion


qualified opinion

oz o nBA
toMBve oz onBA

inward manifest or import manifest


exchange declaration

pnA BnBA
(jn) Tz BnBLA BnBA

ships stores declaration (inwards)

qualified audit opinion

freight declaration

piecemeal opinion

} B onBA
toMBve M Aok  ,Sok kFU ,nBA
management representation k AnA
BM ,Se K ,L{ BA ,nj nBA
misrepresentation
JlB
ZnBi AoM jBwA RAnBLTA

bank declaration

out ward documentary credits

passavant declaration

(o)nBM BnBA
BM BnBA
o AM BnBA

international customs declaration


TIF k o AM

international customs declaration form


export declaration

UAnjB BnBA
nL BnBA
Tz BnBA

omQBSzoM jBwA RAnBLTA


irrevocable documentary credits

k{kFU omQBSzoM jBwA RAnBLTA


irrevocable and confirmed documentary
credits

UAnjB jBwA RAnBLTA


export documentary credits

BTA MB jBwA RAnBLTA


transferable documentary credits

ships general declaration


goods declaration

B BnBA
customs declarations
o BnBA
income tax return
UBB BnBA
declaration of origin
EkL BnBA
cargo declaration
(nBM) d BnBA
B keA BnBA
single goods declaration

nAjRk jBwA RAnBLTA

Tz jn BnBA

term documentary credits

ships arrival declaration

main credits

import declaration

long term credit

A RAnBLTA
RkkM RAnBLTA
UB ]jM RAnBLTA

BnBA

jn BnBA
Zoi B jn BnBA

declaration of arrival or departure

performance budget funds

informal opinion

yhM nj) TB }~hU J~ RAnBLTA


unallocated appropriations
(Tj
TB}~hU J~ RAnBLTA

determine

unalloted appropriations funds

external auditors opinion

audit opinion

BBC o nBA
jo U ,o nBA
toMBve onBA
Tv toMBve o nBA

A

31

RkBU nBLTA

A

pB jn A nBLTA

BT]A nBLTA

social credit

BT]A nBLTA
jBwA nBLTA

initial margin requirement

uU nj BM nBLTA
non-revolving bank facility

documentary credit(s), documentary


letter of credit (documentary)

nBLTA i ,BM nBLTA


bank credit, lines of credit
partly secured credit k{
U HzhM nBLTA
alidatev

kzhM nBLTA
 BTiAjoQ AoM nBLTA

(BnBLTA) jBwA nBLTA


letter of credit (LC)

BM BnBLTA ,jBwA nBLTA


letter of credit (documentary credit)
open letter of credi

pBM jBwA nBLTA


omQSzoM jBwA nBLTA

deferred payment credit

jBTwA MB nBLTA ,qU nBLTA ,{omQ nBLTA


acceptance credit
vL wM
unalloted appropriation TB }~hU nBLTA
fixed credit
SMBY nBLTA
current credit (fund)
nB] nBLTA
xjo nj JBve nBLTA ,nB] JBve nBLTA

revocable documentary credits

running account credit

non-confirmed letter of credit

k{ kBU jBwA nBLTA


confirmed letter of credit

SzoM MB o k{ kBU jBwA nBLTA


irrevocable confimed L/C

kz kBU jBwA nBLTA

buyers credit

koi nBLTA
SMBY w AnAj nBLTA
floating credit nB] nBLTA ,Bo] nj nBLTA
sight credit
nAkj nBLTA
construct validity
nBTiBw nBLTA
capital credit
ABow nBLTA
working capital fund xjo nj Bow nBLTA
accreditation
\wnBLTA
personal credit
~h{ nBLTA
credit account
(B) Ro{ ,nBLTA
export credit
UAnjB nBLTA
validity, credit
Twnj ,Sd ,nBLTA
bail credit
BTB nBLTA
public credit
nBLTA
callable credit
LBAk nBLTA
fictitious credit
jBTwA MB o nBLTA
credit available
jBTwA MB nBLTA
assignable credit
nAmA MB nBLTA
Sd
oM
wn
]Ao
A
,B nBLTA

valuation in exchange
jBwA
short credit
RkBU nBLTA
fixed-sum credit

nAkj jBwA nBLTA


sight documentary credit

SzoM MB o jBwA nBLTA


irrevocable letter of credit

kzkBU SzoM MB o jBwA nBLTA


irrevocable non-confirmed L/C

vU MB o jBwA nBLTA


non-delinsilile L/C

ozo jBwA nBLTA


unconditional letter of credit

Ajo jBwA nBLTA


revolving documentary credits

oz jBwA nBLTA


conditional letter of credit

S jBwA nBLTA
provisional letter of credit

UAjnA jBwA nBLTA


import documentary credits

Bv A koi ,Bv A nBLTA


installment credit
cumulative credit

T{BLA nBLTA

32

nBM SvB ,znBM Ao A

call

UBB nBLTA

tax credit

nAkj ,koipBM A
declaration of interest
oM A
A , A ,k~U ,A

UBB nBLTA
(kM Bnj M) BTA UBB nBLTA

deferred tax credit

acknowledgement, notification,

counter credit

MBT nBLTA
(RkB) RkA wT nBLTA

statement

j qnA AU A
declaration of solvency

intermediate term credit


content validity

Tv{n e A

ATd nBLTA
xjo nj nBLTA ,Ak nBLTA

adjudication order of bankrupcy

revolving credit, line of credit

declaration of dividend

time credit

vU jw A
receiving order
Tv{n A
acknowledgement of receipt, A
letter of acknowledgment

advice of receipt (A.R)

A
acknowledge of check
a A
acknowledge of goods
B A
advice of fate
S A
due bill TiAjoQ RAoM ,SB BTA A
debit memo, debit
nBkM A

nAjRk nBLTA
uAp ,nAjRk nBLTA

usance credit, time credit


continuing credit

(kk\U MB ) oTv nBLTA


participation credit
TnBz nBLTA
o~ nBLTA
consumer credit, consumption credit

k{o~ nBLTA
expended appropriation (fund)

(nB\U) BnpBM BnBLTA

memorandum, debit memo

commercial letter of credit

goods received note

travelers letter of credit

B kwn (oM) A
A

credit note (C/N), creditnBBTvM


memorandum, credit memo
outward manifest

B Zoi A
xo A
brokers sold note
j xo A
brokers advice
AnAqnB A
bill of sight
(nAkj) S A
recovery advice
A
practice notices
Ao]A A
debit advice (memorandum) nBkM A
credit advice
nBBTvM A
sale credit note
nBBTvM A
out ward manifest
Zoi A
clearing outwards
Tz Zoi A
deposit slip
joPw SiAjoQ (y) A
nBM SvB ,znBM Ao A
offering circular

freight manifest

UoBv BnBLTA
k nBLTA
letter of protest
B AoTA
black leg
{JB~TA
full reliance
B jBTA
partial reliance
Lv jBTA
self checking number
BpCji jAkA
(oUBj B BMBve nj) MBz jAkA
cash credit

corresponding figures

oTz ok S B
A
interlocking directorate
vested

 ,k{BA
RAnBLTA BA
loan on deposit
joPw Y M A BA
advice of delivery
e (A) A
declaration
nBA ,A ,A
AnA kB BM SiAjoQ A ,koipBM A
callable security
k{ vomQ nAjBM
granting of credits

A

33

jB~T
A

A

S
nBA ,S
A

rally

S yAqA
additional mark up
xo S yAqA
q yB ,AnB yAqA

sight manifest

overall efficiency

bid and ask

highballing

Bw S ~ yAqA
jqA
B o{nAq nj BzA

top up

S nBA ,S A
receipt statement
kwn ,jn A
w xo koi BS A
AnBkM LU BA

debtors follow-up actions

Aoe SL Ao BA

disclosure in financial reporting

dual professional care

voluntary disclosure

nBTiA (o)BzA
RBA BzA
disclosure of qB] BM RBA BzA

significant influence

replacement cost information

abnormal shrinkage, shortage

disclosure

nB\U keA BTv RBA BzA


disclosure of segments of an
enterprise
timely disclosure

M BzA
disclosure of facts
Be BzA
BzA ,nAkMBve Bz i BzA
nAkMBve Bn
disclosure of accounting policies

BpAoU gnBU pA kM BjAkn BzA


post balance sheet disclosures

B Bn BzA

improvement other than building

SA
xpnA SA
opening books oUBj bBTTA ,BJBve bBTTA
opening entry eBTTA SLY ,BMBve bBTTA
members of the household
nABi jAoA
corprorate insiders
So{ iAj jAoA
connected persons
ok M TvMA jAoA
profit cannibalism ApnA hU nj AoA
original markups xo S A yAqA
upside potential
BM yAqA
tariff escalation
oU yAqA
M e yAqA
loss of value (or fall in value)

disclosure of financial policies

contribution increase

adequate disclosure

increase of premium

B BzA
(B ) B BzA

full disclosure, adequate disclosure


duplicate disclosure

B
BzA
TvMA |Bh{A RB BzA

jBp l BA
BTiBw pA o BA

M e yAqA
pay raise, increase in salary e yAqA
accretion
xpnA k{n ,AnAj yAqA
increase in asset
AnAj nj yAqA
xjo nj Bow nj yAqA

related party disclosures

increase in working capital

proper disclosure

rise in price

KwB BzA
specific disclosure
|Bi jnA BzA
general disclosure
 jnA BzA
inadequate disclosure
} B BzA
planning horizon
qnBoM A
omicile, residence (nAjA BTB A) BTB A
legal domicile
B BTB A
economic, economy
jB~T A

increase of capital

S nj yAqA
Bow yAqA
Bow yAqA

capital increase, increase of capital


increase on investment nAmBow yAqA
bulge

ow yAqA
price index increase S }iB{ yAqA
currency appreciation koi Rnk yAqA

34

k{ BU BM kXi
A

action at law

jApC jB~T
A

B Ak A
administrative action
Sok Ak A
incompatible functions
SvB{B Ak A
bed and PEP
MBz Ak A
installment receivable
TBnj Bv A
yearly installments
Bw Bv A
jq kwnow Bv A

free ceonomy

current maturity installments

global (world) economy

Aj no
,oAAjB Bv A
perpetuity

RBT B o T Bv A
(hybird) variable annuity

(nj oiC nj SiAjoQ MB v ) Bv Bv A


ordinary annuity

BXTwA A
exceptional items, unusual items
occured items

k{ jB\A A
debit items
kM A
estimated items
jnCoM A
immaterial items
SAM A
foreign monetary items ]nBi Q A
misstated items
k{odU A
TBdU .kz~dU A
unearned items

jApC jB~T A
free market economy
jApC nApBM jB~T A
mature economy
k{n kM jB~T A
planned economy
ABoM jB~T A
money economy
Q jB~T A
RnB SdU jB~T A ,oT SdU jB~T A
regulated economy

B] jB~T A
microeconomy
joi jB~T A
economist
AjjB~T A
econometrics
\wjB~T A
black economy
Bw jB~T A
macroeconomics
 jB~T A
Twj B oM TL jB~T A
handicraft economy
national economy

jB~T A
economical
jB~T A
economic
jB~T A ,oM ,jB~T A
economy jB~T A b o ,jB~T A
economizing costs
Bq jo jB~T A
action, enforcement
Ak A
Tv{n (BA) RBAk A
bankruptcy (proceedings, procedure)
preventive actions

differential cost items

AozQ RBAk A
vU RBAk A
safeguard measures
TBe RBAk A
Aok B i RBAk A

entries

managements illegal acts

accruals

kz SiAjoQ A ,kU A
k{BU BM BU A
oUBj nj k{ SLY A
jk\ k{ SLY A

liquidation proceedings

investment measures

re-entry items, re-entered items

nAmBow RBAk A
AoUo RBAk A

,kzSLY Bq BkCnj ,kzSLY A


kz SiAjoQ B SBnj TBdU A

nontariff measures (NTMs)

accrued items

action for avoidance

BTo{ M me A
inter company eliminations
special items
cost offsets

|Bi A
k{ BU BM kXi A

auxiliary activities

 RBAk A
AoM Ak A
exclusion for debt
K AoM Ak A
acting in concert
oTz B ] Ak A
corporate action
wBw Ak A
BpBw kk\U L{ Ak A
quasi reorganization

A

onBA k ,onBA pA BTA

A

letter of comfort

Bo , iA AqTA
,SwQ ,BjAj En , BdA

attachment, supplemental instrument,


appendix
legal requirements

B RBAqA
reporting requirements o{nAq RBAqA
AnjB o{nAq RBAqA

35

AnAj
A

items of asset

AnAj A
prior period items
L Bnj A
off balance sheet items
BpAoU op A
operating items
UB A
nonmonetary items,
Qo A
non-monetary items
non-recurring items

nAoUo A
(L oTo) jBo A

interim reporting requirements


acceptance duty

vL M AqA
B AqA
required
AqA
pattern
A
y\w nB U ,qA ,nAjoMA
benchmarking
RB

corporate modeling So{ AoM pBwA
purchasing patterns
koi BA
control model
oT BA A
planning model
qnBoM A
q }~hU A

extraordinary items, unusual items

statutory requirement

pattern of cost allocation


descriptive model

U A
nAkMBve k ,nAkMBve A

accounting model
cost behavior pattern

q nBTn A
AjAnBQ ,o A
variable cash flow k xjo o T A
mutual fund custodian
nAjSBA
omQjoPw vw B BM ,omQjoPw ,nAjSBA
paradigm

depositary
deposit, fiduciary, trust funds joPw

,SBA
WBY }h{ jq jnAm SBA

assignment for the benefit of creditors

,kTwo BA B B ,nAmSBA
consignor / shipper
ke
bailor
knAmA ,nAmj ,nAmSBA
on consignment
BA
onBA k ,onBA pA BTA
disclaimer of opinion, denial of opinion

noo B jBo A
unusual or infrequent items
non-fund items

] BM LUoo A
oTvo A
non-cash items
ko A
visible items, visibles
Sn MB A
nBLA xnB{ MB A
infrequent items

controllable inventory items


contra items

kB A
kM kB A
contra items
(kM ,AnAj) kB A
key items
k A
government aid items Sj B A
overstock items
pB oM jApB A
balanced items
pAT A
mixed cost items k{BU BM Th A
k{BU BM Mo A
contra liability items

relevant cost items


corresponding items

MBz A
comparative items
AvB A
letter-post items
TvQ BB A
cash items
k A
k{BU BM SMBY A
semi-fixed cost items

k{BU BM o T A
semi variable cost items
minority

S A
minority of shareholders Bw KeB S A
engement, warranty, requirement
AqTA

36

nB\U B nBLA

RAq\U RC{B ,AA


plant, machinery, plant and equipment
property

t AA ,jz AA
tangible property
movable property = movables  AA

RAq\U AA
properties and equipments

repudiation

(j ,A) SiAjoQ pA BTA


call privilege
koipBM pBTA
conversion privilege
kLU pBTA
privilege
s e ,|Bi pBTA
equity kickers
k{ nAkBw pBTA
exchange privilege
B pBTA
nAmA BpBTA
concessionary agreement

 BAnAj AA
goods and challels
endowment property

(j ,A) SiAjoQ pA BTA

 AA
AnAj jB~T A nA

economic and financial affairs


purchasing function

RBnAkU nA
woQ nAjA (SB) nA

prerogative

(s e) s pBTA
kB , A ,e
,kM oA
postulate

manuscript signature
A B
A
completion of a contract
jAjnAo B
A
signiture
B
A
(A B
A k~U) j B
A

personnel & administration function

counter signature

financial affairs

signatory, subscriber

trustee, trustee in bankruptcy, fiduciary

kkU ,kB
A
undersigned
op kB
A
integrated test facility B pC BA
RAq\U RBBA

custodian

facilities and equipment

discretionary trustee

overall feasibility

bailee

B nA
oSBA ,nAjSBA ,A
kT ,T ,j ,oSBA ,A

pB\ kB ,SwoQow ,A
nBTh A
independent trustee
Tv A
storehouse, shed, warehouse
nBLA
private warehouse
B~TiA nBLA
A) joPw jU d ,(BjoPw) RBBA nBLA
depository
(oj d B BM pA
depot
(CAn nBLA) nBLA
k{ jnAq o B nBLA ,
U nBLA
bonded warehouse
stock keeper, stock man, store

nAjnBLA

keeper warehouseman

( Bd pA) omQBA


feasibility
jM ,omQBA
investment opportunity nAmBow BA
real estate (or property) R Tv  A
safe
A
safety
SA
bona vacantia
KeBM AA
settled property
k{vU AA
private property
~i AA
nB\TwA ,nB]A jn AnAj .AA
leased property

nAjnBLA

governmental property

storing, storekeeping, warehousing

public property

customs warehousing

plant asset

centralized storage
public warehouse
goods shed

o nAjnBLA
qoT nAjnBLA
nBLA
nB\U B nBLA

Tj AA
AA
BinB AA
RAq\U BinB ,AA

property, asset, plant and equipment


check figure

k{ jnAm o AA

A

37

(B ) BTA ,(Q) Ae ,BTA

A

k{ TiBw B nBLA

B Rn M JBhTA
haphazard sample selection

k{ TiBw B nBLA
finished (goods-stock) warehouse

jB~U JBhTA ,o JBhTA


random selection, sampling selection

BwnpBM q B JBhTA

TiBw B nBLA
(semi) partly finished store
taking of inventory, stocktaking

AjonBLA
oTv B Ak AjonBLA

election or removal of legal inspectors


issuance of bonds

o AnA nBzTA
original issue of shares
Bw A nBzTA
issue of shares, stock issue
Bw nBzTA
primary issue
A Bw nBzTA
j] Bw MB nj Bw nBzTA

continuous inventory-taking

Bi jA nBLA
materials inventory warehouse

RBq Bi jA nBLA
materials and supplies inventory

conversion issue
re-issue

k{ TiBw B j] nBLA
jk\ nBzTA
JB~TA
Tv toMBve JB~TA

appointment

finished goods store

B S nBLA
temporary storage of goods / shed

appointment of independent auditor

B BwnpBM jk\ JB~TA


re-appoinment of legal inspectors

Tv woTwj BnBLA


direct access storage devices (DASD)

expectation of profits beyond normal

BnBLA
general warehouses
ke pA yM AnA ,RBA ke pA yM S{BLA
information overload
RBA
accumulation
S{BLA ,nC] ,T{BLA
accumulate
jo nC] ,T{BLA
Ko oM LwBd kAo ,T{BLA

transfer

compounding

horizontal transfers

accumulated, cumulative, cluttered

kk] Aok JB~TA


appointment of new directors
provisional appointment

S JB~TA
nBT ke pA yM jw nBTA

BTA
A RBTA
reciprocal transfers
LB]j RBTA
Tj Tv BJBve B RBTA
interfund transfer

kM BTA ,RBB kM B xpnA BTA


value shifting
RBB yAqA
xo B M Q oTA BTA
electronic funds transfer at point of sale

] oTA BTA
electronic fund transfer (EFT)
carry back
carried ever

L Bnj M BTA
kM d M BTA
(B ) BTA ,(Q) Ae ,BTA

transfer (money), transfer (goods)

T{BLA
cumulative
k{] ,T{BLA
high value selection
nqM A JBhTA
activity selection SB (kqoM) JBhTA
(kk) nAjS] JBhTA
directed sample selection
sandilands

JBhTA
nBC RBTeA tBwA oM JBhTA

probabilistic sample selection

pAkA BM KwBT BTeA xn M JBhTA


probability-proportion-to-size sample
selection (PPS)

() A{i Rn M JBhTA


block sample selection

38

BoC BjnAkBTwA \A

koA nj oLi AnAkMBve \A

kjBTA

transferer (transferor)

kjBTA
UC Bnj M Bp BTA

institute of chartered accountants


in Ireland (ICAI)

loss carry over

(BTvA) Sok oLi AnAkMBve \A


chartered institute of management
accountants (CIMA)

wn AnAkMBve \A
institute of certified public accountants

share transfer (stock transfer)

w BTA
B keA M kU keA pA B BTA
k{BU BM pA oT T M k{TiBw
loss on manufacture
transshipment

e w pA B BTA
AT ,kodU ,koBTA

BoC (oLi) wn AnAkMBve \A


American institute of certified public

transferee

accountants (AICPA)

passage of title

SB BTA
 Rn M ,B SB BTA

AjBB wn AnAkMBve \A
Canadian institute of chartered

absolute bill of sale

accountants (CICA)

BTo{ M j] BTA

BoC owAow AnAkMBve \A


inter-American accounting association
association of

inter-company inventory transfer


conveyance, deed of transfer

B BTA
(BAnAj) AA B BTA

pB\ AnAkMBve \A

authorized public accountants (AAPA)

conveyance of assets

institute of

inter-fund transfer

Sok AnAkMBve \A

management accountants (IMA)

Sok q AnAkMBve \A
insti tut e o f cos t and ma nag eme nt
accountants

charge off, cost transfer, shifting of cost


deferment, deferral

BoC nAkMBve \A
American accounting association (AAA)

BQnA nAkMBve \A
European accounting association (EAA)

BBToM nAkMBve \A
british accounting association (BAA)

iAj BwoMBve \A
institute of internal auditors (IIA)

(BTvA) B nA nAkMBve wn \A
chartered institute of public finance
and accountancy (CIPFA)

RAnBLTA Aok \A
institute of credit management

BoC BjnAkBTwA \A
Amer ican national standards institute
(ANSI)

RAnBLTA M ] BTA
JBve M ,(q SiAjoQ o U) q BTA
jo ZnBi oTj pA ,jo n Bp
kM nj M BTA
rendering of service
Ski B\A
o RBozU jAj B\A
perform customs formalities
processing of the order

xnBw B\A
k{B\A
association of nAkMBve BvU \A

done deal

accounting technicians (AAT)

Aoe AnAkMBve \A
professional accountants society

q BTvA oLi AnAkMBve \A


institute of chartered accountants
in England and Wales (ICAEW)

kUBwA nj oLi AnAkMBve \A


institute of chartered accountants
of Scotland (ICAS)

A

39

xo  AodA

A

j] xpnA AodA

compliance deviation

SBn AodA
labour hours variance nB RBBw AodA
(jqTwj) nB RBBw AodA

inventory value variance

labour time variance

departure from historical cost

kU nBMow AodA
production overhead variance

~d cw nj nBMow AodA

j] xpnA AodA
hnBU k{BU BM pA AodA
deviation from the mean

B pA AodA
nApBM pAkA AodA
direct labor idle-time nBM RB A AodA
market size variance

output level overhead variance

variance, idle times variance

profit variance

materials yield variance

jw AodA
Bp jw AodA

profit and loss variance

jA jpBM AodA
Tv jA jpBM AodA

direct materials yield variance

market share variance

nApBM w AodA
So AodA

capacity variance

production, volume variance

SB \e AodA ,So AodA


ideal capacity variance

budget variance

]jM AodA
SMBY nBMow ]jM AodA

fixed overhead budget variance


mix variance

KoU AodA
jA KoU AodA
nB LoU RoB ,nB o KoU AodA
labour mix variance
(jqTwj)
deviation
ov o U ,AodA
o~ AodA ,So AodA ,\e AodA
materials mix variance

]U MB .k AodA
significant variance
controllable variance

oT MB AodA
Tv jA S AodA

direct materials price variance

jA fo AodA ,Tv jA S AodA


direct material price variance
Tv
efficiency variance
CnB AodA
nB o ,jqTwj CnB AodA
labour efficiency variance

utilization variance = volume variance

k{BU BM \e AodA
cost volume variance

kU \e AodA
production volume variance
sales volume varianc

xo \e AodA
B xo \e AodA

Tv jqTwj AnB AodA


direct labour efficiency variance

final sales volume variance

(labour efficiency variance)


overhead efficiency

nBMow AnB AodA

SB \e AodA
activity variance = production volume

variance (productivity overhead

variance, denominator variance

productivity variance; variance)

price volume variance

S \e AodA
Bi jA }Bi AodA

nB o AnB AodA


labour quantity variance
total budget variance

direct materials cost variance

]jM  AodA
SMBY nBMow  AodA

fixed overhead total variance

xo  AodA
total (overall) sales variance

nAk RoB ,o~ nj AodA


quantity variance = usage variance
labour variance

jqTwj AodA
Tv jqTwj AodA

direct wage rate variance

40

Tv{n j M dA

expected variance

nBTA jn AodA
B AodA
kBvB AodA

mean deviation

adverse variance, unfavorable variance

A jA koi fo AodA
material purchase price variance

Tv jqTwj fo AodA

RoB  , AodA

total variance

RoB  , AodA
\ ,Tv jA q  AodA
AodA Tv jA S AodA
Tv jA o~

direct materials total cost variance


quality variance

S AodA
wT AodA
kBv AodA

average deviation

direct wage variance, labor rate variance

(jqTwj) nB fo AodA

favorable variance

labour rate variance

nBMow kBv AodA

jqTwj fo AodA ,Tv nB fo AodA


direct labor rate variance
Tv
material price variance
jA fo AodA
inventory rate variancej] fo AodA
operational variances UB BAodA
roQ Ao]A .jo q AodA

favorable overhead variance

project performance cost variance

variance = material usage variance

S kBv AodA
favorable price variance

o~ kBv AodA


favorable usage variance
material quantity

jA o~ AodA

nAjA Bq AodA
administration cost variance

MBnApBM q AodA

jA o~ AodA
material usage variance
usage variance

marketing cost variance

kU q AodA
production cost variance
expenditure variance

nBMow q AodA

(overhead expenditure variance)


monopoly
oligopsony
perfect monopoly
monopolist
monopolistic
exclusive
voluntary

nB~dA nApBM ,nB~dA


koi nB~dA
B nB~dA
onB~dA
nB~dA
BXTwA ,nB~dA
(nBTiA) jAnA dA

direct materials usage variance

jA S uBnA ,jA o~ AodA


materials quantity variance

jA S uBnA ,jA o~ AodA


materials requisition

o T nBMow (q) o~ AodA


variable overhead spending variance

Bo nB AodA
standard normal deviate

A]jM (RoB ) AodA


budgeted variance

winding up, voluntary liquidation

So{ AnAkBw SwAinj M dA


members voluntary liquidation

xo {Be (RoB ) AodA


contribution margin variance
price variance

(members voluntary winding-up)

Tv{n j M dA
liquidation due to bankruptcy

(jA) o~ AodA


Tv jA o~ AodA

S (RoB ) AodA
Tv jA nAk AodA

direct materials quantity variance


material variance

jA AodA

A

41

T B }~hU jApB TikA

A

BAnAj jo vU ,vU ,dA

free reserve

(vU MB ) jApC TikA


disclosed reserve
nB{C TikA
compulsory reserve
nBL]A TikA
BTeA TikA

dissolution of company

provident reserve end money

creditors voluntary liquidation

depreciation reserve

(creditors voluntary winding-up)

 TwA TikA
T{BLA TikA
initial reserve
A TikA
primary bank reserve
BM A TikA
o AnA koipBM TikA

BAnAj jo vU ,vU ,dA


liquidation (winding-up)

So{ dA
AnBL SwAinj tBwAoM So{ dA

accumulated reserve

B
U So{ dA
liquidating a partnership
partnership

B
U So{ dA

dissolution partnership liquidation

debenture redemption reserve

Bw So{ dA

Bq B BRnBvi AoL] AoM TikA


general contigency reserve
jB
gold base reserve
 BQ oM TikA
improvment reserve bA jLM TikA
(o~M) oYM TikA

dissolution of a joint stock company

sterile reserve

dissolution, liquidation, winding up

policy reserve

B M TikA
oB B BQ TikA

,nBL]A ~U ,BjAj nTwj L So{ dA


compulsory liquidation
nBL]A dA
(compulsory winding-up)

gv ,dA
extent of testing

pC pAkA
nApBM pAkA
jB~T A xnBw pAkA

market size

hidden reserve, secret reserre

nAk oU TikA
maintenance reserve

economical order size


firm size

UAw kz RAkU TikA


reserve for encumbrances-prior year

BinB wU TikA

So{ pAkA
keA o B (jnCoM) opAkA

mean-per-unit measurement

Lv .} B noM opAkA

plan expansion reserve

partial productivity measurement

loss reserve

Bp (AoL]) TikA
q] TikA
special reserve
|Bi TikA
fixed asset reserve
SMBY AnAj TikA
capital reserve
ABow TikA
jk\ nAmBow TikA

risk measurement

plugging back reserve

productivity measurement

fractional reserve

general reserve

TikA
(vU MB o) pU MB o TikA

non-distributable reserve

TB }~hU jApB TikA


appropriated surplus reserve

oi opAkA
UB kCnj opAkA

measurement of revenue

Q KB nj opAkA
measurement in terms of money

noM y\w .opAkA


jw U ,jw opAkA
income measurement

(k{BU BM) q opAkA


cost measurement
incremental sample size

B A pAkA

42

kj U nAjBM AnA

 TwA ] TikA

xjo nj kM AnA
circulating promissory notes
eligible paper

sinking-fund reserve

nAjBM AnA
nAjBM AnA

notes, securities, valuable bills


free security

jApC nAjBM AnA


Tz (B nAqMA) nAjBM AnA

derivative financial instruments,


derivative securities

pnA nAjBM AnA


foreign currency securities
cum rights

T{BLA RApBTA BM nAjBM AnA


T{BLA pBTA BM nAjBM AnA

cumalative security
junior issue

variable-yeild securities

SMBY oM BM nAjBM AnA

bearing share (PIBS)

S hU BM nAjBM AnA


pure-discount security

o T (jw) kCnj BM nAjBM AnA


variable-income securities
registered security

B BM nAjBM AnA
Bw BTo{ kM nAjBM AnA

corporate debt securities

xo koi MB kM nAjBM AnA


marketable debt security
long tap

RkkM nAjBM AnA


AnAj A M nAjBM AnA

securities as asset

Y A M nAjBM AnA
securities as collateral
dated securities

monetary reserve(s)

Q (B)TikA
vU MB BTikA

distributable reserves
internal consistencynj

B .B\vA
BL
A
gratuity, bonus, tip
BA
perquisities
A{Be BAq ,k B BA
flexibility of price
S omQBA
financial flexibility
B omQBA
flexibility of rates
Bfo omQBA
k omQBA

discipline

flexibility and liquidity

j SA BM nAjBM AnA
o T jpBM BM nAjBM AnA

permanent interest

 TwA ] TikA

nAjgnBU nAjBM AnA


BA  BpBw U SdU nAjBM AnA
investment in default jnAj j] BC Siw
dual security
k{
U nAjBM AnA
diluting securities kj U nAjBM AnA

big bang

k RAo U , nB\A
Ski pA B~A
expiration of period
Rk B~A
Bw koi nBTiA pA jBTwA R k B
A
B nBTiA oM pA jBTwA S B
A)
lapse of stock option
(w
expiration, termination
UBi ,B
A
expiry
k ,kwnow B
A
motivation
zU ,qA ,xqA
fiscal stimulation
B xqA
precautionary motive
BTeA qA
incentive
xAjBQ ,qA
profit incentive
(jw) jjw qA
monetary incentives
Q BqA
income motive
jw ~dU qA
fund types
Tv BMBve AA
Th RBL ,B j] Th AA
classes of inventories
j]
cost types
q AA
freight all kinds
e q AA
buying climax
koi ZA
exchequer bills
Aqi nAjBM (jBwA) AnA
(
U kM) Y kM AnA

separation of service

notesunsecured

A

43

A

jnh oLU nAjBM AnA

penny shares

BM nAjBM AnA


k{nAm{pnA A pA oT nAjBM AnA

undervalued securities

jnh oLU nAjBM AnA


unstamped securities

oiM AnA ,{Be nAjBM AnA

AnAkBw nAjBM AnA ,BB nAjBM AnA


equity security

gilt edged security


hot issue

Ko ,Bj B nAjBM AnA


compound financial instrument

oTz M T nAjBM AnA

(xpnABM) Aj nAjBM AnA


lost-dated papers
RkpAnj nAjBM AnA
kz nAmS Swnj nAjBM AnA
mispriced securities

local safe keeping (LSK)

book entry

derivative

second-rate security

B BnAqMA ,Tz nAjBM AnA


senior security
pBT nAjBM AnA
quoted securities k{ kMfo nAjBM AnA
trustee securities
BA ] nAjBM AnA
BnpBM kw ,nB\U AnA
commercial paper

C qo j{ ozT n M  nB\U AnA


SwA k nj

SLY eo nj nAjBM AnA


j Swj nAjBM AnA
bellweather security
BAn nAjBM AnA
ABow nAqMA ,ABow nAjBM AnA
instrumentequity

nj k{TomQ (So{) w .nAjBM AnA


listed security
tnM
nU cw BM k{kM}iB{ nAjBM AnA
inflation-indexed security

Euro-commercial paper (ECP)

index-linked gilt

fail position

kz dU AnA
handout
pU AnA
in the pipeline
nBzTA o{ nj AnA
circulating papers
xjo nj AnA
kLU MB ABow AnA

antidilutive security

convertible capital notes

inconvertible securities

TwQ }iB{ nAjBM AnA


Uk nAjBM AnA
cabinet security
Bo nAjBM AnA
koipBM MB o nAjBM AnA
unredeemable irredeemable securities

kLU MB o nAjBM AnA

Aqi (kw) AnA


treasury note, treasury bill

koi MB o nAjBM AnA


irredeemable securities

kTw jAj MB Bw AnA


marketable equity securities

(tnM nj) kz Swo nAjBM AnA


unlisted securities

o AnA
bonds, debenture, bearer, securities bond

BTA MB nAjBM AnA


transferable securities

debentures,debenturestock, debt bond

kLU MB nAjBM AnA

jApC o AnA
BjA o AnA
commodity bond (note) jBwA , o AnA
BM B oM kM jBwA . o AnA
S hU

convertible securities

deep discount or zero-coupon

trading securities

bonds (notes)

negotiable securities

open-end bonds
consols

nBLTA Rn M koi MB nAjBM AnA


margin security

kTw jAj MB nAjBM AnA


marketable securities, street securities,

B MB nAjBM AnA

44

ATzQ AnAj o
AnA

undated bonds

gnBU kM o AnA
Y kM .
U kM o AnA

debenturenaked

vn kM o AnA
default-free bonds

A o
AnA

underlying bonds

A o AnA
senior debt
nAjSA o AnA
ka B j jo qB] AoM  A o AnA
k ozT ,j] o n
consolidated bond

S wU AoM o AnA
industrial aid bond

j{ Tio wA xpnA M  A o AnA


par bond

gift-edged

oLT nBvM o AnA


high-grade bond
oLT nBvM o AnA
BM vn BM o AnA ,\M o AnA
junk bonds

jw Q BM o AnA ,BM o AnA


coupon bond
k{
U
inter-company bonds BTo{ M o AnA
bonds payable
TiAjoQ o AnA
k{
U o AnA
secured bonds, guaranteed bonds,

k ozT Tj jB  A o AnA
agency issues
low coupon bonds

 jpBM BM o AnA
indexed bond
o T oM BM o AnA
premium bond
qB] BM o AnA
prior lien bond
kU e BM o AnA
voting bond
En e BM o AnA
jw nj SnBz e BM o AnA
participating bonds
bank quality

mortgage bond, Collateral trust bond

oM kM k{
U o AnA

BM nBLTA ]nj BM o AnA


B n BM o AnA

general mortgage bond

zero-coupon security bonds

kz
U o AnA

jkd n BM o AnA
limited open end mortage bond

unsecured bonds, unsecured


debentures, debenture, debenture bonds

BM vn BM o AnA
speculative-grade bonds

adjustment bond

kU o AnA
(B) T wU o AnA

industrial development bond (IDB)

jq kwnow BM o AnA
shortly maturing bonds

RkkM B kwnow BM o AnA


baloon maturity

n BQ oM  o AnA ,]nBi o AnA


FU nApBM oTnqM  Bp nj j{ ozT
Eurobond
/k{BM B
treasury bond
Aqi o AnA
iAj o AnA

several liability bond (joint bond)

currency bonds, continued bonds,

full coupon bond

joint and
discount bond

irredeemable bonds, perpetual bonds,


perpetual debentures

jBp jpBM AnAj o AnA


high-yield bonds

oTz SB BM o AnA
ov BM o AnA
nApBM oM fo BM o AnA
SMBY oM fo BM o AnA

bonds with warrants

Bw koi nBTiA oM kM o AnA


ex-warrants

ATzQ AnAj o AnA


pay-through bonds

oM kM o AnA
deferred interest bond

A

45

jB nBM RB
A

A

(jw oM TL) kCnj o


AnA

(jw oM TL) kCnj o AnA

kz Tv o AnA
unamortized bonds

income bond

RBB pA B o AnA

(oM) knj o AnA

tax-exempt bond

percentage bonds

AA rated bonds

oLT o AnA
debenture issued
k{ ozT o AnA
ov M ozT o AnA

authority bonds

debenture issued at a deficit

pA oM A SiAjoQpBM ,Tj o AnA


j{ FU Tj So{ kCnj d

medium-term bond

RkB o AnA
(oj AnA B Bw) Y o AnA

collateral trust bonds

Tj o AnA
Tj o AnA

government securities, bonds

government bonds, combined attributes


and variables sampling

Q kM o AnA ,oM kM o AnA

n o AnA

zero coupon bond (rate)

equipment bond (trust certificate)

ex bond

mortgage bond (pool)

T oM kM o AnA
BM o AnA

n o AnA
Svh SA BM n o AnA

bearer bond (security), coupon bonds

first mortgage debenture

guaranteed bond

bond

k{
U o AnA
junior refunding
j ]nj o AnA
combination bond
Tj o AnA
general obligation bond Tj o AnA
municipal bond
BnAjo{ o AnA
So{ Bw M kLU MB o AnA

debentures issued at a premium

convertible debt (convertible bonds)

iredeemable bonds

perpetual bond

letter bond

income bond

oAAjB o AnA
kCnj oM TL o AnA
 TwA ] o AnA

sinking-fund bond

SB , o ,kw , o AnA
corporate bond
To{ o AnA
o M k{ njB o AnA
inactive bond

Bo o AnA
SiAjoQpBM MB o o AnA

B MB o o AnA
jAjoTwA MB o AnA
nAkj o AnA ,koipBM MB o AnA

put bonds

callable bonds

trading securities

UB AnA
clearance papers
BB AnA
jqTwj e jBwA AnA

convertible unsecured loan stocks

payroll records

high premium convertible debenture

negotiable papers
confidential papers
floater

BTA MB jBwA AnA


Bod jBwA AnA
Y AnA
jB~T A BBvMB B A

deteriorating economic positions


idleness times, idle times
normal idle times

nBM RB A
jB nBM RB A

kz
U kLU MB o AnA
Jo kLU MB o AnA
extendable bonds

kkU MB o AnA
jAj MB o AnA
listed bond tnM nj B MB o AnA
baby bonds
xpnA o AnA
console
oAAjB o AnA
property bonds
SB o AnA
bonds authorized-unissued pB\ o AnA
marketable bonds kTw

46

nAk ,SBe ,A

leverage

(jo ) oA ,oA
combined leverage
LoU oA
operating leverage
UB oA
operation leverage
UB oA
financial leverage
B oA
positive carry
J B oA
nAmBow  xpnA ,\wA ,B oA

jBo nBM RB
A

abnormal idle times


attendance time
daily times
machine times

jBo nBM RB A
n
e RB A
Apn nB RB A
{B nB RB A
B Bw (pBC) A

begining of financial year


beginning of month (B.O.M)

B A
RBki AnA BL oM kMSA

capital leverage
gearing, leverage

benefits-provided ranking

importance

priority

A jo oA
SA
jM SABM ,Lv SA
T BA
(RB nj) L JB\A

materiality
running days

offer and acceptance


manipulation

nBTwj ,onApBM jB\A


tnM nj ~ n jB\A

kU e ,SA
B Bw wA L SBpBM nj SA
~U

preference in liquidation

dA B M BAnAj SBnj nj SA
preference as to assets in the
So{
event of liquidation

painting the tape

Bw jw SBnj nj SA

capital creation

preference as to dividends

creation of a company

dividend preferences

Bow jB\A
So{ jB\A
query
(nAkMBve) jAoA
play a role
jo y BA
protection, safety nAk ,SBe ,A

Bw jw BSA
jnA A pA njB A

first in, first out (FIFO)

jnA BT oUBM pA njB A


(jnA oTAo)
highest in first out (HIFO)

(kM) UC jnA pA njB A


next in first out (NIFO)
ounce (oz)

o 28.3195 BM oMAoM ,uA


B BRn AkA

objectives of financial statements

BpBw zU ,B BUn AkA


clauseobjects
control objectives

oT .oT AkA


B RB{nAq AkA

objectives of financial reporting

(jB
T) BT AkA
conflicting objectives
donation
donor

jo AkA
k AkA

A

J
valuable

invoice, bill, shipment bill

S ,xpnABM
on account of
SMBM
value received
dU B SMBM
cum interest
(nB] oM BM) oM BM
tribute, greenmail
ZAoi ,ZBM
counters (of a bank)
(BM) z ,]BM
pay by check
TiAjoQ a BM
good faith duty
B S ve BM
.SAo AoL] e BM ,]Ao .]n e BM
Bp

stright bill of lading

with recourse

Tz nB\U BnBM


ship commercial manifest

oTB BM e BnBM
container bill of Lading
road bill

zi e BnBM
air waybill
A e BnBM
marine bill of lading
(B ) Bnj BnBM
railway bill of lading
CAn BnBM
bill of lading (b/L), B e kw ,BnBM
BTA MB o BnBM
claused bill of lading
(kw) k BnBM
inward bill of lading
jn BnBM
iAj AoMC BnBM

windfall, acquired without cost

jnCjBM
nBM
B A nBM
wA ,pAkAnBM

load, burden
overfright

inland waterway bill of lading


clean B/L
shipped B/L

}M BnBM
d e pA  Be BnBM
B BM e BnBM

truckway bill of lading

<BUB> LoU e BnBM


FIATA combined transport B/L
air way bill (AWB)

A e BnBM
waterway bill of lading
MC An BnBM
on board B/L
Tz n BnBM
owAow BnBM
through bill of lading / through B/L

( w  o) BnBM
manifest (cargo)
claused B/L

dock, quay, Jetty, wharf, wet dock


freight carriage

e q ,Ao ,oMnBM
peak load
nBM oX Ake ,oX Ake nBM
deck cargo
{o n nBM
tally clerk, tally man
nB{nBM
shipload
Tz So ,Tz nBM
Tz nj B onBM
loading the goods on ship
pickup and delivery

dU onBM
Yo] BM Tz hU onBM

lift-on, lift-off = lo-lo


general cargo
clean bill of lading

oz BnBM

post bill

oT nBM
k kM BnBM
TvQ BnBM

48

(nBM) B nApBM

home market

nz iAj nApBM


domestic market
iAj nApBM
(jp Ba MB ) kTw jAj nApBM
bargains market
monopsony

nAkoi nB~dA nj nApBM


secondary market
(BY) j Swj nApBM
two-sided market
oj nApBM
flat (dead, locked) market
k An nApBM
graveyard marke
nM k An nApBM
competitive market
SMB n nApBM
B SMB n nApBM

iAj A BnBM

house air (way) bill

iAj A BnBM
air way bill of lading
A BnBM
retraining
pCpBM
marketplace
nApBM
free and open market
jApC nApBM
derivative market
B BnAqMA nApBM
n M n nApBM ,nBTeA nApBM
bullish market

]nBi pnA nApBM


foreign market, exchange market
credit market

imperfect competitive market

nBLTA nApBM
market trust
nB~dA nApBM
securities market
nAjBM AnA nApBM
tnM nBU ,nAjBM AnA nApBM

competiive market

security market, bourse, Stock Exchange

perfectly competitive market

} B SMB n nApBM
TMB n nApBM
]nBi TMB n nApBM

primary market

A nApBM
Q AM nApBM

competitive abroad market

iAj TMB n nApBM

international monetary market (IMM)

competitive home market

interbank market

bearish market

acceptance market

A M n nApBM
mortgage market
n nApBM
market maker
pBwnApBM
jobber
Bw j ,nAqnB ,pBwnApBM
Q TBBpBw nApBM

BM M nApBM
(RAoM) xomQ nApBM
Aj nApBM ,noQ nApBM

bull market, boom market


deep market

unorganized money market

yzoQ nApBM
money market
Q nApBM
w nApBM ,pnA koiyQ nApBM

capital market

forward market, in foreign exchange

Bow nApBM
efficient capital market
CnB Bow nApBM
easy market
Svw nApBM
forward exchange market
pnA w nApBM
heavy market
ooQ nApBM ,w nApBM
shares market
Bw nApBM
black market
Bw nApBM
weak (soft) market
 nApBM
soft spot
d  nApBM
gold market
 nApBM
wholesale market
{ok nApBM
alternative investment market o nApBM
active market
(nBM) B nApBM

(n BM) B nB\U nApBM


active trade market

l SdU nApBM ,nBTiA SdU nApBM


captive market
discount market

qU nApBM
open discount market
jApC qU nApBM
bill discount market
RAoM qU nApBM
auction market
ZAoe nApBM
sensitive market
tBve nApBM
over-the-counter
tnM pA ZnBi nApBM
tnMAo nApBM ,tnM pA ZnBi nApBM
over-the-counter market

(RBA) JBUpBM ,([BT) nipBM ,jnipBM

pay bak

jo ] jAjoTwA ,SiAjoQpBM


(RAnBLTA jAjoTwA) RAnBLTA SiAjoQpBM

49

nB nApBM

employment, labour, job market,


perfect capital market

reimbursement of funds
ex-repayment

oM kM SiAjoQpBM
kwnow pA L kM SiAjoQpBM

nB nApBM
Bow B nApBM
CnB .B nApBM

complete market, perfect market


slack market or slow market

jo SiAjoQpBM
reimburse jAj uQ An v Q ,TiAjoQpBM
repayment of loan
A SiAjoQpBM
o] BM Ao A SiAjoQpBM

jBv nApBM
grey market
n nApBM
,A M n nApBM ,n nApBM
bear market
k An nApBM
narrow market
 nApBM
nBLo o pA Bw jo onApBM

repayment with penalty

boiler room

cross examination

thin market

early extinguishment of a debt


repay, reimburse

ywoQpBM
B (RBLU) BkBQ ,B BMBUpBM

constructive retirement of preferred

Svw nApBM ,jkd nApBM


oTv nApBM
common market
oTz nApBM
futures market UC BBQ RB nApBM
spot market
pn nApBM ,k RB nApBM
target market
k nApBM ,o jn nApBM
imperfect market
} B nApBM
(k{oT ) RnB SdU BnApBM

stock

regulated markets

financial implications
reacquisition

koipBM
o AnA ~U BMA .koipBM

constructive retirement of bonds

pBT Bw ~U BMA .koipBM

kM k pA oUjp BMA .koipBM


early retirement of debt (bonds)
mandatory redemption

nBL]A koipBM
optional redemption
nBTiA koipBM
kwnow nj o AnA koipBM
bonds redemption

continuous market

iAj BnApBM
internal markets
BnApBM ,BQ BnApBM ,wU Be nj BnApBM
emerging markets
n
Bw BQ BnApBM ,Bw n BnApBM
emerging stock markets
marketing

kwnow pA L o AnA koipBM

MBnApBM
RBT BpB BL oM MBnApBM

early retirement of bonds

differentiated marketing

debt extinguishment

marketing & sales

buy-back

market

kM ~U .koipBM
MBM B ,(MBT koi) koipBM

capital redemption

(Bw) Bow koipBM


o AnA kwnow pA L koipBM

prefunding

k{BM AnB ,Bow }~hU Bd pA  nApBM


allocationally efficient market
verifier

o AnA A koipBM
actual retirement of bonds

(RBA) JBUpBM ,([BT) nipBM ,jnipBM


feedback

xo MBnApBM
xo koi d ,BAo ] pe ,nApBM

MpBM
check-up
oT ,MpBM
(S A BM LU o pA) RBLYA MpBM
verify
verification

(ATd pC nj) RBLYA MpBM

50

j] jpBM

Return On Assets (ROA)

knAjpBM

prohibition, boycott

AnAj jpBM
holding-period yield
nAk nj jpBM
capital yield, capital return
Bow jpBM
TnnBM Bow jpBM

social return on capital

return on invested capital

basic yield, nominal return

prevent

knAjpBM
ozQ ,jo o] ,T{AjpBM
Bow BT]A jpBM
wBwA jpBM
RBB (ov ) pA kM wA jpBM

nApBM xpnA M Bow jpBM


return on share market value

nAmBow jpBM
Return On Investment (ROI),

after-tax nominal return

BA B ,BA Aj ,BA jpBM


confidence interval

yield on investment

jBo T{BLA jpBM

U jn .k nAmBow jpBM

cumulative abnormal return (CAR)

target return on investment


quick return

(B ow SzoM) ow jpBM


Bw jw jpBM

o AnA jpBM
bond yield (yield of bonds)
high return

KveoM vU jw ,w }BiB jw jpBM


(nApBM xpnA) Bw xpnA pA knj

BM jpBM
yield to call
qnA SwAinj BU (oM) jpBM
yield to maturity
kwnow BU (oM) jpBM
(nAmBow \) UoQ jpBM

gross dividend yield

portfolio return

dividend yield, return on dividend

yield on common stock

jB Bw jpBM
increasing return
j jpBM
implied return
jpBM
fair return
jB jpBM
yield
Be ,kB ,jpBM
abnormal return (jBo) nBTo jpBM
Return On Sales (ROS)
xo jpBM
sales yield, return on sales
xo jpBM
abnormal gain
jBA jpBM
pretax yield
RBB ov pA L jpBM
process quality yield
kAo S jpBM
time-weighted return
Bp oM TL jpBM
variable yield
o T jpBM
average yield
wT jpBM
BAnAj \ jpBM
Return On total Assets (ROA)
output
equivalent yield
dealers spread
available return

jAjoM ,~d ,jpBM


jB jpBM
AoB jpBM
j] jpBM

koipBM gnBU BU jpBM


yield to cal (YTC) yield to redemption
historical yield

hnBU jpBM
nj xpnA ,kwnow xpnA ,kwnow BU jpBM
maturity yield
kwnow
constant return
(Aj) SMBY jpBM
current yield, current
(oM) nB] jpBM
return (coupon yield)

nB] xpnA ,kwnow BU nB] jpBM


current yield to maturity

nAmBow pA Be jpBM
interest on investment

Bw BLeB e jpBM


Return On Equity (ROE)

Bw BLeB e jpBM


Return on Owners Equity (ROE)

Bw BLeB e jpBM


return on shareholders equity
foreign return
service yield

]nBi jpBM
Ski jpBM

51

nj o kk\U ,BjnAkBTwA nj opBM

maritime survey

nBTA jn jpBM

Bnj wnpBM
AoM ]Sv] ,jo kwn ,wnpBM
investigate
Mo BS BwB{
kjpBM ,B ,kwn ,wnpBM

anticipated (mean) return

inspection, survery, examination

equilibrium expected return

e pA L wnpBM
preshipment inspection

nBTA jn jpBM
kwnow gnBU BU nBTA jn jpBM

expected yield-to-maturity

jBU nBTA jn jpBM


effective yield
gross yield

inspection of employers

BBonB wnpBM
inspection of goods
B wnpBM
k{ nAkoi B wnpBM

oY jpBM
}BiB jpBM
}Bi BAnAj }BiB jpBM

gross return on net assets


discount yield

inspection of purchased goods

jo kjpBM ,jo wnoM ,jo wnpBM


inspect, examine

S hU pA {B jpBM
(yB M n) q jpBM

diminishing return, decreasing return


cash yeild

k jpBM
AnAj k jpBM

B jo wnpBM
inspect the goods, control the goods,

cash flow return on asset

checking the goods

Bow B jpBM

Bod wnpBM
independent investigation Tv wnpBM
Aojw ,oB ,o]BU ,BnpBM

marginal return on capital

merchant, businessman, trader

excess return oi (L ) xAjBQ ,B A

confidential inspection

credible merchant

oLT BnpBM
oM pBwpBM
nBTiBw kk\U ,pBwpBM
Bow SzpBM
 ,SzpBM
TvzpBM
nBL]A TvzpBM

kwnow gnBU BU k{ jAj k jpBM


promised yield-to-maturity

jpBM
o BA jpBM

external reconstruction

one-side confidence interval

reconstruction

interest yield

return of capital
reference
pension

involuntary retirement

oM jpBM
net yield
s jpBM ,}Bi jpBM
(kwn jn keA) nB d pA kjpBM
on site tour
examiner, investigator, inspector
inspector

voluntary retirement

nBTiA TvzpBM
nB pA nBoM ,TvzpBM
portable pension
BTA MB TvzpBM
old age retirement oQ pA {B TvzpBM
pension and savings pAkAuQ TvzpBM
(jBTA nB pA) TvzpBM
retirement

retired, pensioner, superannuated


retire

jo TvzpBM ,k{ TvzpBM


nj o kk\U ,BjnAkBTwA nj opBM
standards revision
BjnAkBTwA

tnpBM
MpBM ,tnpBM
kLA tnpBM

alternative examiner (inspector)

B tnpBM
statutory examiner, legal inspector
inspector general

 tnpBM
selected inspector (kqoM) KhT tnpBM
inspection
woMBve RBvw pA wnpBM
fraud investigation KU (wnoM) wnpBM
random inspection ( BUA) jB~U wnpBM
random check
M ,jB~U wnpBM

52

nAm Bow BM

amounting to

oM BM
amount to
oM k{ BM
influential
oY ,lBM
bank
BM
k{o nAqnB BM ,nBLTA kMA BM

UoQ nj opBM

portfolio revision

advising bank / notifying bank

UoQ nj opBM
information retrieval
RBA MBpBM
recover
SBpBM
restoration
oU ,jAjoTwA ,SBpBM
depreciation recapture
 TwA SBpBM
MBpBM ,SBpBM

remittance bank

recovery, realize, payoff, retrieve

credit bank

] kBwnA BM
nBLTA BM
(nAqnB BM) kA BM

Bow SBpBM
capital recovery, recovery of capital

notifying bank

k{ SiAjoQyQ RBB SBpBM

opening bank

nBLTA kpBM BM
international bank
AM BM
wU oU AM BM

recoverable advanced tax

k{ Siw RBLB SBpBM


bad debt recovered

international bank for reconstruction

q SBpBM

and development (IBRD)

cost recovery, recovery of cost

eligible bank

zero sum game

omQomQ BM
kSiAjoQ BM

paying bank, reimbursing bank

economic production quantity

pAkAuQ BM
clearing (or deposit) bank, saving bank

koi nAk oUoBM


economic purchase quantity (EPQ)

confirming bank

kkBU BM
nB\U BM
AM JBve vU BM

commercial bank, trade bank

SiBM joM kM pBM


kU nAk oUoBM

SiBw nAk oUoBM


econpmic manufacturing quantity

xnBw nAk oUoBM

bank for international settlements (BIS)

economic order quantity (EOQ)

cooperative bank

void

BU BM
T wU BM

industrial development Bank


private bank
banker(s)
banking
islamic banking

~i BM
nAjBM
nAkBM
wA nAkBM
(BMn) oM kM nAkBM

jo Bw nBLTA ]nj pA ,oYAM ,BM


cancelled
( ) BM
depleted cost jo  pA uQ AnAj kB BM
ship
Tz ,jo e Tz BM
raise
jAj yAqA ,joM BM
(tnM nj) w BM joM BM
run (bidding) up a stock
put up sale price

interest-free banking

overqualified

offshore banking

over capacity

po oM nAkBM
concentrating banking
qoT nAkBM
beneficiary bank
l BM
mortgage bank, pawn bank
n BM
investment bank
nAmBow BM

xo S joM BM
pAoeA Ao{ pA oUBM
So pA oUBM
BTA S oUBM

maximum transfer price


higest rate
usury laws

fo oUBM
oM B fo oUBM

53

BMkM

liquidity crisis

k AodM
Be jo AdM
B nAjA yhM

warrant to bearer
administration and
finance section (Dep)

economic department
inspection section

RAjnA RAnjB BM

RAjnA RAnjB BM
export-import (exim) bank
industrial bank

T BM
B o BM
~U BM ,BQBBQ
BM

bank correspondent

jB~T A yhM
wnpBM yhM
Tv yhM ,yhM

division, segment, section, sector

Bnj RBki AM yhM

clearing bank
accepting bank

kL BM
beneficiarys bank
nAqnB BM
(B o) nAqnB BM

insurance part of medical care

correspondent bank

private sector

authorized bank

~i yhM
Tvo Bnj yhM

indirect division of medical care

Tv Bnj yhM


direct division of medical care
public sector

yhM
module
keA ,Sv ,yhM
circular
BzhM
budget call
]jM BzhM
general circulation
BzhM
directors circular
Aok BzhM
resolution
B ,ok S ByhM
operating segment
UB (keA) yhM
partial relief
q] jzhM
income tax allowance
UBB jzhM
e |Bh{A UBB jzhM

(nBTiA AnAj) pB\ BM


reference bank
]o BM
central bank
qo BM
federal reserve bank
BoC qo BM
central Bank of Iran
AoA qo BM
negotiating bank (nAqnB ) k B BM
national bank
BM
issuing bank
o{B BM
remitting bank
knAmA BM
Q keA> nApBM nj  B BwA B BBM
Eurobanks
k SB <BQnA jBdUA
nAmBM ,(jw k BM) uw ,(So{) BM
promoter
secured
librarian
archive

personal tax exemption

UBB (pBTA) jzhM

k{
U ,Y BM
nAkMBT ,BBM
BBM
Ao]A BAnTwj BBM

library procedure

tax allowance (exemption)

dead file, dead record

exemption

SB ,UBB jzhM


remission, dispensation SB ,jzhM
unilateral relief
LB] jzhM
autonomous divisions
Tv BzhM
business segments nB\U keA ByhM
partial year
Bw pA zhM
component of
nB\U keA pA zhM

centralized filing

business, segment of the business

gold crisis

pessimistic

BMkM

accounting beta
per pro
price talk
crisis
credit crisis
economic crisis
financial crisis

k An BBM
qoT BBM
nAkMBve BTM
KB] pA ,B\M
S WdM
AodM
RAnBLTA AodM
jB~T A AodM
 AodM
B AodM

54

k{ (k~U) kBU kM

xpnA kM

(B B AnAj) jnC SwkM

(j pA nAo AoM) nAo nBkM


absconding debtor

obtain, to acquire

debit

negligible value

dangling debit

zero cost

nBkM ,jo nBkM


 nBkM
debit, debtor, indepted (o)nBkM
lease liability
nB]A kM
j ,oz kM ,BTeA kM
contingent liability(s)
 ATd
installment debt (liability)
Bv A kM
deferred liability
kM nj M BTA kM
deferred debt (kM Bnj M) BTA kM
pension liablity
TvzpBM kM
potential liability
BM kM
(kz SiAjoQ) jBTA oiFTM kM
delayed debt

ex-interest, interest free


ex interest
undated
ex-bonus

xpnA kM
BAn ,BM kM
oM kM
nB] oM kM
gnBU kM
qB] kM
B]nA e kM

without recourse (sans-recours)


ex-rights

(Bw) BTA e kM
ex-drawing
S{AjoM e kM
AnA M Mo B ,kU e kM
/knAj U ,k{o M nMq nAjBM
ex-right, ex-scrip, ex-coupon,

SB kM kM
unsecured liability (debt)

ex-capitalization (ex-cap), ex-bonus

estimated liability

AoL] e kM ,]Ao .]n e kM


recoursesans recourse,
Bp .SAo

long-term liability

without recourse

jnCoM kM
(RkkM) kM
BkCnj d pA kBM  An RkkM kM
/jo SiAjoQ

general long-term debt

pA yM C kwnow  A) RkkM kM
long term debt
(k{BM Bw
due to bank
BM M kM
interest bearing liability
nAjoM kM
A ,njB So{ M kM
liability to parent company

not rated

nBLTA ]nj kM
zero growth o k{n ,odUM ,k{n kM
risk free
vn kM
arbitrary jo RB
oM TL ,MB kM
zero defects
} K kM
excludeing
jqA xpnA oM RBB kM
value added VAT, excluding VAT

RBB pA B ,RBB kM
(tax free) free of tax

o
BTo{ M kM
liability to group companies

o BTo{ M kM
liability to subsidiaries
passive debt
unfunded debt
acturial liability
monetary debt

oMM kM
ATzQM kM
AM kM
Q kM
k{ (k~U) kBU kM

confirmed liability (debt)

B\ ,BAn ,dU ZnBh kM


franco
risk-less

oBh kM
laissez-faire
 kM
free on charge (FOC) B\ ,q kM
principal debtor
(k) A nBkM
long term debtors
RkkM AnBkM
sundry debtors
oT AnBkM
senior debtors
k AnBkM
secured debtor
B BM nBkM

55

SiAjoQ MB
,TiAjoQ BkM

nB\U kM

j SiAjoQ BAU ,SiAjoQpBM M njB kM


solver, solvent, solvancy
kwnow nj
() B kM

trade (debt liability

legal (public) liability

outstanding debt

}hz kM , kM
definitely determinable liability
full-fledged liability
full paid debt

B kM
k{ SiAjoQ  kM
\ kM ( kM)

agregrate debt (liability)

secured debt (liability),

k{
U kM

collaterized debt, full-fledged liability

kzSiAjoQ ToU kM
liability reserve = accrued liability
liability, debt, due

j ,AqA ,kU ,kM


U kM
clearing debt
oUBU kM
comprehensive debt
B] kM
collective liability
] kM
BTeA kM ,vo pA Be kM
consolidated debt

taxation liability, tax liability

UBB kM
(kM Bnj M) BTA UBB kM

deferred tax debt


floating debt

nB\U kM
estimated debt (liability)
hU kM
unsettled liability (debt), kz vU kM

o T kM
(K MB nj) MBT kM

offset debt, reciprocal debt

TvzpBM pA kM T{BLA BAq kM

liability for endorsment, endorsment


liability
trade payable

projected benefit obligation (PbO)

TiAjoQ JBve ,kM


external debt
]nBi kM
post service liability
L RBki kM
private debt
(~h{) ~i kM
kwnow Be nj kM

unamortized debt

maturing (debt-liability)

benefit accumulated postretirement


obligation

k{MyQ BAq kM
kzTv kM
jn nj) oTz Sv ,oTz kM
joint liability (debt)
(kM
doubtful debt
Az kM
absolute liability
 kM
arrear debt arrearage
 kM
(kz SiAjoQ ,TB dU)  kM
accrued debt (liability)

debt versus equity

Bow MB nj kM
book debt
oTj j ,oTj kM
mortgage debt
n kM
percapita debt
Aow kM
 RBLB ,T{m kwnow kM
overdue debt, past due debt
matured debt (liability)

kwnow kM
TiAjoQ Bw jw kM

(pBT) k kM
preferential debt, senior debt
active debt

(nAjoM) oY kM
}BiB kM
fictitious liability
(TiBw) A kM
collectible debt
k{ kM
equities,
Bw BLeB e BkM
gross debt

liability (scrip) dividends payable

o AnA nBzTA pA {B So{ kM


bonded debt
demand debt

liabilities and shareholders equity

LBAk kM
nonmonetary liability
Qo kM
uncollectable debt
MB o kM
BTo{ o MB kM

payable

inter-company debt

SiAjoQ MB ,TiAjoQ BkM

56

B jn nBLTA RAoM

keA o nj B jnCoM

~d U jnCoM (RAkU) BkM

~d
U jnCoM (RAkU) BkM

mean per unit estimator

estimated warranty obligations

imputation

BkM , BkM ,kz SLY BkM


TBdU Bq pA {B

point estimate

oM fo jnCoM
A jnCoM
iAj woMBve M pB jnCoM

assessment of internal audit need

accrued liabilities, unrecorded liabilities


current liabilities

pB jn k ] jnCoM

nB] BkM
Q nB] BkM

estimate of cash requirements

monetary current liabilities

budget estimates

floating debt

]jM BjnCoM
q jnCoM
BQ U AoM p Bq jnCoM

estimation of cost

estimated cost to complete


fulfill

jnCoM ,TiBw jnCoM


j SiAjoQ pA SAoM

(RkBU ) nB] BkM


RkpAnj BkM
stated liabilities (k{A) wn BkM
non current liabilities nB]o BkM
U MB BkM
long term liabilities

determinable liabilities

exemption from payment of debt

vn oMAoM nj omQKwC jnCoM

(kM ,j) SAoM


clearnace from obligation
l SAoM
(Bj nj) oLU ,(nAkMBve nj) l SAoM

assessing risk exposure

acquittal

appraisal definition

paying up, clearance

absole from liability

jo MBpnA ,jnCoM


estimate, appraisal, assessment

 TwA jnCoM
original estimate
A jnCoM
quoted at par value wA xpnA M jnCoM
quoted at cost
k{ BU S M jnCoM
over-estimation
ke pA yM jnCoM
TiA jnCoM , BU jnCoM

k{ l SAoM
equate
jo oMAoM ,jM oMAoM
equalizing dividend
Bw jw pBwoMAoM
equalize
jAj nAo oMAoM
jBwA wn BM ,BvU ,oMAoM
BBTB

difference estimation

par

accounting

indirect parity
parity

Tvo oMAoM
SLv ,oMAoM
]nBi RAoM ,pnA RAoM

foreign bill (valuta)

estimatationnAkMBve jnCoM

or assessment accounting
fraund risk assessment

KU vn jnCoM
Bw UC jw jnCoM

estimates of future dividends

kLU MB o pnA RAoM

overall risk assessment

oi  jnCoM
kphU ,JBpnA ,kjnCoM

incovertiable bill of exchange

jBwA RAoM
documentary bill of exchange
prime bill of exchange

pBT jBwA RAoM


A RAoM
bill of credit, credit bill
nBLTA RAoM
arrival draft
B jn nBLTA RAoM
real bill, original bill

estimator
levy

RBB ,RBB jnCoM


BBTd hU ,AnB Bd jnCoM

conservative estimation
direct estimation
mean estimation

Tv jnCoM
B jnCoM

57

B BT{AjoM

demand bill

nAkj RAoM
kBwn Sn M An RAoM
Sn RAoM

sighting a draft

sight bill (of exchange) draft at sight


windmill

BTwj RAoM ,{pBw RAoM


T{m kwnow RAoM

past due bill, overdue bill


matured bill

kwnow RAoM
clean bill
(B
A kM) kw RAoM
bill for negotiation
B MB RAoM
bankable bill
BM nj B MB RAoM
unaccepted bill
kz L RAoM
acceptance bill
L RAoM
drawer
kj RAoM ,yRAoM
indorser, drawer
Bd oRAoM
prime bill
pBT RAoM
dated draft
nAjk RAoM
advalorem
S SLv M ,xpnA tBwAoM
jo KoU ,ThAoM

(pBT RAoM) oLT BA BM RAoM

(pBT RAoM) oLT B


A BM RAoM
gilt-edged bill
domiciled bill

SiAjoQ d U BM RAoM
banks draft, bank bill
BM RAoM
bankbill
tBwA ,BM RAoM
fine bank bill
oLT BM RAoM
prime bank bill
pBT BM RAoM
clean draft
o{ k kM RAoM
nAkj RAoM ,Tn RAoM ,RAoM

sight draft, sight bill


long dated bill

draft at sight = sight draft


clean bill of exchange
discharged bill
payment bill
bank post bill

(jk\ Ae) k{kk\U RAoM


redraft, cross bill, renewed bill

for the year ending (ended)

gauranteed bill

preponderance

blank bill

maritime lien

oUoM
Bnj pBTA ,Bnj oUoM
SLv Sq ,Lv oUoM

k{
U RAoM
kw RAoM ,Be RAoM
nAjk B nAkj Ae ,Tw ,Ae ,RAoM

bill of exchange, draft, bill, draught,

comparative advantage

letter of exchange

price tag

external bill, foreign bill

S KvaoM
RB~hz RnB ,KvaoM
BnB kaoM

name tag, label

removal of the site installation

So{ (jo d) kaoM


liquidate a company
aggressive attitude

}M RAoM
k{ SiAjoQ RAoM
TiAjoQ RAoM
BM TvQ RAoM
nB\U RAoM

commercial bill (draft), trade bill

ad valorem (ad-val) motivate

///M T B Bw AoM

RkkM RAoM
nAkj RAoM ,Sn M RAoM

]nBi RAoM
]nBi RAoM
iAj RAoM

foreign bill of exchange


inland bill of exchange,
domestic, bill of exchange

pBT RAoM , ]nj B


A AnAj RAoM
fine bill

Ao{BioQ jnioM
nBTA jn jpBM nAjoM

expected return vector

bill holder

RAoM ] ko ,nAjRAoM
(pn w pA yM) RkpAnj RAoM

long term bill

remove

jjp ,jo ooM ,joM ,T{AjoM


cash withdrawal
k S{AjoM
drawings
BS{AjoM
automatic withdrawals
SMBY BS{AjoM
owner withdrawals
B BT{AjoM

Be ] nj RAoM
payable to bearer of bill bearer bill
accomodation acceptance

BTwj RAoM
demand draft, sight bill, sight nAkj RAoM
draft, short bill

58

iAj BoT MBpnA oM

jo BdTA ,wnoM

examination

nj) BzP wnoM ,S wnoM


quality review
(woMBve
output scanning ]oi BxnAq wnoM
resurvey
MpBM ,jk\ wnoM
external review
Tv wnoM
independent review
Tv wnoM
sight test of auditor toMBve o wnoM
sample survey
A wnoM
M \ A RBLYA wnoM
\  Sd jn nj onBA n
testcheck
wnoM jn
RBA MBpnA wnoM

nApBM wnoM
BzP woMBve ,AnB w M wnoM

examining and evaluating information

market review, market survey

So{ UB B wnoM

jo BdTA ,wnoM


B ,RAnk wnoM ,RBBA wnoM
feasibility study
\wBA
BpAoU jBTA wnoM
critical review of balance sheet
market study
peer review

RBAodA (dU q\U) wnoM


variance investigation
installation review
market research,

RAq\U wnoM
nApBM (dU) wnoM

analytical (review-procedure)dU

wnoM
(woMBve nj) dU wnoM

operating and financial review

wU BpAoU gnBU pA uQ B wnoM


post balance-sheet review
toMBve
woMBve B\A pA uQ BwnoM

analytical review

post audit reviews

review engagement, verification

follow-up reviews

detail review, detail study

oQ BwnoM
woMBve BwnoM
ATd dU B{n .BwnoM

kwn ,wnpBM ,(U) wnoM


investigation, review, study inspection,

~U wnoM
(A B |Bi woMBve) wnoM

examinationauditors

substantive analytical procedures

Sok woMBve B wnoM


management review (or audit)
per contra

oj o pA ,uoM
nAkMBve Tvw nAo oM

installation of accounting system

M e
Bfo nAo oM
establishment of premium rates
share option

koi nBTiA oM
Bw Aj koi nBTiA oM

perpetual warrant
at-the-moneyoptionxo B koi nBTiA oM

tnM nj  Bw xo B koi nBTiA oM


listed option
/SwA k{ TomQ
european option BQnA B nBTiA oM
iAj BoT MBpnA oM
internal control evaluation sheet

review engagement
internal review

iAj wnoM
kwn ,oUBj wnoM
scrutinize
 j wnoM
BpAoU gnBU pA kM BjAkn wnoM
examine

review for subsequent events


subsequent events reviewed

A xpnA yB K]  BjAkn wnoM


impairment review
/kAk{
iAj oT Tvw wnoM
evaluation of internal control

q kBz pC , wnoM
physical examination

S oT n M toMBve nB wnoM


practice inspection, practice review
checking of goods
probe, review
overall review

B wnpBM ,B wnoM


xB ,wnoM
 wnoM

59

k U AoM qnBoM

{B nB RB
A oM

expire worthless

xpnAM BoM
Bpn kw B nAkMBve oM

{B nB RB A oM
machine time sheet (record)

journal voucher

nBkM A ,nBkM oM
nBLA pA B SwAinj oM

warehouse requisition note

debit note, debit memorandum


paying slip

job cost sheet

] SiAjoQ oM
}ioU oM
assessment notice
}hzU oM
clearing sheet
~U oM
}ioU A ,JBve ~U oM

data collection sheets

certificate clearance

requisition of material

jA SwAinj oM
standard cost sheet
jnAkBTwA q oM
xnBw k{BU (BM) q oM
BjAj SLY BoM
,SzoM (B ) dU Ae ,~ioU oM
nBLA j] xjo ,RB xjo ,xjo

delivery order turnover


weight note

pU RnB ,pU oM
uncove
TiBw nB{C ,TiBw oM
program
BoM
program
BoM
packaged program
jBC BoM
action plan
Ao]A BoM
benchmark program
A BoM
BnB M So{ Bw BA BoM
employee share ownership plan

BonByi TvzpBM BoM

release note

time ticket, time sheet

nB RB A SLY oM
Apn nB RB A SLY oM
BnB Zoi jn RB A SLY oM

daily timesheet

employee time sheet

nBLA pA SwAinj oM
master (stores) requisition
demand note

(SiAjoQ) SwAinj oM
jA SwAinj oM

material requisition, material requisition


form, material requisition record

Bi jA SwAinj oM
raw material requisition
purchase return

self-employment retirement plans

koi pA SzoM
RBhU koi pA SzoM

long range plan

purchase returns and allowances

corporate plan

S o B jM dM Bd M a SzoM
bounce
oj
customs drawback
o e SzoM
koi SzoM

w jkd BM BoM
production schedule
kU BoM
BpBw B So{ B] BoM
audit program (plan)

woMBve BoM
iAj woMBve BoM

internal audit program

L woMBve BoM
prev ious audit program

JBT woMBve BoM


periodic audit program
economic planning

jB~T A qnBoM
woMBve nj SA qnBoM

planning materiality

k U AoM qnBoM
goal programming

return outward = purchases return


return of investment

nAmBow SzoM
B SzoM
inventory tag
j] xnB{ oM
issue note (B{o B nBLA pA) B nk oM
proof list
o  (Rn) oM
job ticket, time ticket
jonB oM
ledger sheet
 oTj {B oM
jA qn RB~hz oM
notification of intended return

materials issued analysis sheet


signiture card

(nAkBM) B
A oM

(RB AodA) AodA (kBwn o M) TvM

60

i vBoM .qnBoM

(joLAn) RkkM B BBoM

i vBoM .qnBoM

long term (strategic) financial plans

linear programming

executive program

basic planning

Ao]A BoM
BnB TvzpBM BoM

(wBwA) BQ qnBoM
T BU qnBoM

occupational pesion scheme

tactical planning, strategic planning

second five year plan

production planning

j Bv\Q BoM
provided scheme
k{ nAkU BoM
accounting plan
nAkMBve BoM
audit plan woMBve bo ,woMBve BoM
(audit planning memorandum)

kU qnBoM
planning audit
woMBve qnBoM
profit planning
jw qnBoM
zero-one programming ,o qnBoM
qnbo ,qnBoM

public welfare program

planning, programming

Bn BoM
 BoM
target program
B BoM ,k~ BoM
supervisory program
RnB BoM
nB Kv BoM ,nB\U keA BoM
master plan

business plan
bills payable (B/P)

TiAjoQ (jBwA) RAoM


capital notes (bills)
ABow RAoM
() MB RAoM

woMBve RB qnBoM
planning audit work
engagement planning

nB qnBoM
adequate planning
B qnBoM
plan
(BoM) bo ,jo qnBoM
financial planning
B qnBoM
~h{ B qnBoM
personal financial planning

bills for collection

centralized planning

bills protested

manufacturing

TwAiA RAoM
externalities
ApoM
frustration (jAjnAo ) jni oM B jp oM
kCnj Bq B ,BnqM

resource planning (MRP)

pB jn A jA qnBoM
materials requirements planning (MRP)

overstatement of revenue
creditor(s)

BkjnBLTA ,AnBBTvM
(SA AnAj) A ]nj AnBBTvM

first class creditors

qoT qnBoM
kU MB qnBoM

BvA o qnBoM
manpower planning
plan and control
planning and control

sundry creditors

oT qnBoM
oT qnBoM
RnB qnBoM

oT AnBBTvM
senior creditors
k AnBBTvM
(kU e BM) pBT AnBBTvM

planning and supervision

preferring creditors

production scheduling

kU Bp k] ,kU kLBp BoM

preferential creditor

SA BM nBBTvM
A ]nj BTvM
closing, close, wind up to
BTTiA ,TvM

BoTz M ~d dU k{kLBp BoM

primary relatives

programmed delivery dates

close, to (pack), termination

financial plan

disposition of variances

RBAodA TvM
dA ,TvM
(RBAodA) AodA (kBwn o M) TvM

wind up, close, wrap up


variance disposition

control program

oT BoM
B BoM
utility program
SM BoM
plan and budget
]jM BoM
~h{ TvzpBM BBoM
personal pension schemes

61

oT ]jM ,omQ BA ]jM

title, deed

SB kw ,B`M
opinion paragraph (auditing) onBA kM
|Bi (K)  oM k FU kM

JBve TvM

close off

emphasis of matter paragraph

JBve TvM
annual closing Bw BBQ nj BJBve TvM
close (the books)
oUBj TvM
A SLY oUBj TvM

explanatory paragraph

closing the books of original entry

d U kM
B kM ,(xnAq) d U kM

interim closing

explanatory, paragraph

nj B nj oUBj TvM
restraint of trade
kTw jAj An TvM
(BMBve ,oUBj) B L B TvM

scope paragraph

pre-closing

middle paragraph

kwn Aj kM
port
nkM
free port
jApC nkM
port of lading
onBM nkM
port of delivery
(B ) dU nkM
port of discharge
(B ) hU nkM
j{ hU B\C nj B TvBM  ]nBi nkM

(S n M) BMBve AnjB TvM


interim closing of accounts
roll, till rolls

foreign port of unloading

n ,(Q ,tBwA) TvM


parcel of bills
RAoM TvM
packing, packaging
kMTvM
packing and shipping
BwnA kMTvM
pU kMTvM

port of exit

packing and distribution

way port
harbour
discharging wharf

Zoi nkM
An ow nkM
BnkM
hU d nkM
e AoM }hz nkM

named port of shipment

}hz k~ nkM


named port of destination
port of entry

jn nkM
kM  k{ pn M Mo kM

cross-default clause
introductory paragraph
firm, enterprise
industrial concern

k kM
BM
T BM
B nAkMBve jBM

financial accounting foundation (FAF)


fundamentalism

AojBM
jo VAkeA ,jo kU ,jnCj]M

generate, establish
budget

]jM
cyclical budget
nAjA ]jM
o T ]jM ,omQBA ]jM
variable budget, flexible budget

expandable packing

o~nBL kMTvM
TvQ TvM
explicitly
HTeAo Hdo ,co Rn~M
on account (O/A)
JBvdA nM
after delivery of a product B e pA kM
arrears of taxes
RBB BBM
remainder
kB ,M
apply
jo ,TvM nBM
adoption
onBM
(A) nBM A AoM onBM
postal parcel (parcel post)

initial adoption
misapplication

SwnjB onBM
gratuitous
B \
,M
immediately
Gn ,BM
kite-flying Aq ,pBMTw ,pAoQkM
long term, long run
RkpAnj ,RkkM
timely, just-in-time (JIT)
M
timeliness (timely)
jM M
nj BTiBw ,VAkeA Swj nj BM
U Bo]
construction work in progress
goods of inferior quality, Junk

\M

Ko rAoTMnC ,LB]ka pBM tnM

budgeted

k{ ]jM
jnCoM oiC L ]jM

fastest estimated budget


operation (functional) budgetUB

]jM
decentralized budget
qoTo ]jM
flexible budget
BA MB ]jM
(oTv ]jM) Ajo ]jM

62

A ]jM

prime budget

A ]jM
budgetary
(]jM BLoM) A]jM
long term budget
RkkM ]jM
BTB omQBA BL oM kM]jM
activity flexible budgeting

~d o ioa BL oM kM]jM
life-cycle budgeting

continuous (moving) budget


supplementary budget

L Bw BL oM kM]jM
incremental budgeting

T ]jM
jBT ]jM ,pAT ]jM
expenditure budget
ZnBh ]jM
budget slush
ow ,h ]jM
continous budget
oTv ]jM
approved (adopted) budget J~ ]jM
q AoM J~ ]jM

detailed budget

appropriation act (bill, ordinance,

basic budget

resolution, or order)

proforma budget

balance budget

planned budget

BoM MB ]jM


(LU) AvB ]jM

activity based budgeting (ABB)


budgeting

]jM U ,kM]jM
(Tj) UB kM]jM

performance budgeting

qn M ]jM
(A) BQ ]jM
uyQ ]jM
jBzQ ]jM

proposed budget, draft budget


imposed budget

comparison budget
preliminary budget

SB BL oM kM]jM

UBk ]jM
kM Bw M  ]jM

dU ]jM
TB}~hU ]jM
kzo~ TB }~hU ]jM

appropriation budget

budget carry(ied) over

unexpended appropriation

unbalanced budget

estimated budget

open-end budget
carry-over budget
final budget
project cost budget

jBTB ]jM
jkdB ]jM
kM Bw M  ]jM
B ]jM
roQ q ]jM
nB] q ]jM

current expenditure budget


annual cost budget

Bw q ]jM
ABow q ]jM

hU ]jM
ABpAoU ]jM
B ]jM , BU ]jM

balance sheet budget


incremental budget

jB (kAq) BU ]jM


ordinary incremental budget
fixed budget, static budget

SMBY ]jM
(B nj AoM) nB] ]jM

current budget

capital expenditure budget


draft budget

o~ AoL] ]jM

jBzQ ]jM
evolving budjet BT ]jM ,Ajo ]jM
national budget
]jM
bourse, exchange capital market
tnM
gambler komQvn ,koi ,pBM tnM
Ko rAoTMnC ,LB]ka pBM tnM

compensatory spending budget

compound arbitrage

approved capital budget

household budget
periodic budget
annual budget
capital budget

nABi ]jM
Anj ]jM
Bw ]jM
ABow ]jM
J~ ABow ]jM

63

RBB BM

TB BBQ nB k{ BU BM


cost of work finished

k{A nB k{BU BM


cost of work certified

xo AoM jBC B k{BU BM


cost of goods available for sale

(k{kU) k{TiBw B k{BU BM


cost of goods manufactured

n (Bw) tnM

big board

n (Bw) tnM
commodities exchange
B tnM
regional exchange
A tnM
BTM ,nAkMBve zsQ BTM
nAkMBve RBdU
accounting research bulletins (ARB)
price, cost, finished cost, value worth

BM
(nAj fo) nAjBM
joM VnA M
hnBU B{pnA M

priced

k{Tio B k{ BU BM

inherit

cost of goods sold, cost of sales, cost of


merchandise

historical cost

oTz ~d k{ BU BM
joint product cost

constant-dollar accounting
pay in installments

Tv q ,Tv k{ BU BM
direct cost

TiAjoQ Bv A M
(Tv) A Bq ,A BM

prime cost, original cost, direct expenses

k{Tv k{ BU BM

hnBU k{ BU BM ,hnBU BM

depreciated cost, unamortized cost,

historical cost

amortized cost

conversion price

Tv jA k{ BU BM
direct material cost
cost per unit

~d keA o k{BU BM
Tnxo B (kU) k{BU BM

production cost of sales

kLU S ,kLU BM
BinB nj B dU (BM)
(vw ) dA BM ,~U BM

ex factory

break-up price

Tn xo B k{kU BM


adjusted cost of goods sold

C xo BM  ] M AnAj k{ BU BM
cost absorption
kC Swj M
pBT Bw k{BU BM
cost of prefferred stock

k{TiBw B k{BU BM
cost of finished goods

nBTA jn UC k{BU BM
expected future cost
basic standard cost

jnAkBTwA k{BU BM
cost-plus L B A M k{BU BM
Bj] hnBU k{ BU BM
historical cost of the goods

Tn xo B k{BU BM

BS c w BL oM k{ kU k{BU BM

cost of goods sold (COGS)

price-level adjusted cost

materials cost

decremental cost

A jA k{BU BM
k{BU BM ,B B keA k{BU BM
marginal unit cost
B A keA
service cost
<Ski> o k{BU BM
k{Tv qB] BM
depreciated replacement cost
cost of service
spoillage cost

Ski BM
RBB BM

BU k{BU BM
k{ B\A Ski k{BU BM

cost of service rendered


purchasing cost
koi k{BU BM
xpnA) kpnA kpnA ,kB ,k{BU BM
cost
(T{Aj
activity cost
SB k{ BU BM
work cost
nB k{ BU BM

64

jooj oM

encoding

BQ jnCnj qn M
B S{Ak ,koQ Bwn pn M

file maintenance
updating

jo kCpn ,jo pn M


prosper
kwn B n M
on sight
(nAjRk) nAkj ,Sn M
hire purchase interest
koi nB]A oM
contingent interest
BTeA oM
nominal interest, stated interest wA oM
economical interest
jB~T A oM
cumulative interest
T{BLA oM
(j{ SiAjoQ kwnow nj) BTA oM
deferred interest
debenture (bond) interest
potential interest
bank interest
resource utilization
interest paid
pay interest
interest payable

o AnA oM
BM B ,BM oM
BM oM
MB pA nAjoMoM
k{SiAjoQ oM
TiAjoQ oM
TiAjoQ oM
 TiAjoQ oM

accrued interest payable


yearly paid interest

BBw TiAjoQ oM
TB dU oM
k{
U oM

unaccrued interest

gauranteed interest, collaterized interest

k{ SiAjoQ BU oM
ful-paid interest

xo BM

sale(s) value, selling price

xo BM
nAjA Bq kM) B ABinB BM
factory cost of goods
(MBnApBM
factory cost per unit keA oBinBBM
SozQ Bo] nj nB BM

worth of work in process

k~ nkM nj hU ozM B BM


landed terms

qB] }BiB BM
gross replacement cost
recovery (revival) upturn

jLM ,jLM
improvements in production
kU jLM
process improvement
kAo jLM
kaizen
(QAr bA) qB ,oTv jLM
post-date
kC gnBU M
gnBU oM k hnBU T{ ,T{m gnBU M
AoM jo LwB M  ,kw U A
backdate
jAjnAo Ao]A
sell at a discount
Tio hU M
pecking order
SA KUoU M
primary (best) evidence
kA{ oTM
,M UoQ ,nAm Bow \ oTM
corner portfolio
{ UoQ
occupy
jo B {A ,jnCnj o~U M
defer
TiAkA U M
circulate
TiAkA Bo] M
jw RkBU kBwn oX Ake M
short run profit maximization

current account interest

nB] JBve oM
( A) e oM

jw RkA Bwn oX Ake M


long run profit maximization

exact interest, real interest

jAj oM nB] JBve M

net interest, pure interest

pay interest in current account

percentage interest

on my account

interest received

}Bi oM
knj oM
k{ SBnj oM
 TBnj oM

accrued interest receivable

capitalization of borrowing cost


order cheque

SiBw .VAkeA nj oM
interest during construction
moratory interest, late interest

ji JBve M
AoTwA q joM AnAj JBve M

jooj oM

write on

kSBnj jo Ae M
jqA AnAj M
So{ TiAkA An M

promote a company, float a company

65

TiAjoQ v Rn M

productivity of capital

Bow noM
nAmBow (kjw) noM

investment productivity
process productivity

kAo noM
nB noM
(B]) B noM
} B noM
q noM
Bow B noM

work productivity
overall productivity
partial productivity
diminishing utility

marginal productivity of capital

kU B Rnk ,B noM
marginal productivity
yield on securities

nAjBM AnA oM
TBdU oM
pure interest
}Bi oM
interest receivable
TBnj oM
interest for delay
jooj oM
(~~hU) dU oM , oM
unearned interest

imputed interest

,BMn ,BM jw ,cMn ,oM

To M Mo q ,BMn ,BM jw ,cMn ,oM


interest
A
interest on mortgage
n oM
annual interest, interest per
BBw oM
annum (annual)
call deposit interest

nAkj joPw oM
BnAmjoPw k{
U jw ,joPw oM

interest on deposit
high interest

w oM
,nAmBow pA {B oM ,kjw oM
beneficial interest
BTA e
interest number
nB{ oM
inputed interest
oM
oM ,jB oM
natural (ordinary) interest

nAkj oM ,LBAk oM
interest on call(s)
legal interest

B oM
o oM
(jB~T A nB]A) BB oM

interest on borrowing(s)

nj nAmBow pA Be Ko oM
compound amount of 1 $ per period

economical rent

Az oM
estimated uncollectible interest
default interest
negative interest

 oM
 oM
nB\U AA pBvM

leasehold improvements

p nj (BMop) RBvwFU ,p pBvM


land improvement

(SiBw) uwFU pA o BpBvM


improvements other than builing
pensionable

kwn TvzpBM w M
tax haven
UBB BBQ (SzM)
on approval
o{ M
k{ kLU B Bw So{ M
go public
sell at a premium
bulk
pay on credit

Tio o M
 ,k Rn M
TiAjoQ v Rn M

A M T oM
interest accrued to principal

Bn nAmBow pA Be Ko oM
compound amount of A rials

Ko k{
U jw ,Ko cMn ,Ko oM
compound interest
interest due

(TiAjoQ oM)  oM
(kz SiAjoQ) TB dU oM , oM

accrued interest

TiAjoQ jBwA (TBdU)  oM


accrued interest on note payable
senior interest

k oM
}BiB oM
hypothecate
T{Am n M
mortgaged
k{ T{Am n M
loan interest, interest on loan
A oM
productivity
noM
manufacturing productivity SiBw noM
gross interest

66

RAnBLTA M

Sok nAkMBve AM Aoe BBM


international

management

accounting

practice statements (IMAPS)


statement on auditing

woMBve BBM
nAo A Bv s T BBM
emerging issues task froce(nAkMBve nj)

Tio no M

sell at a loss

Tio no M
collectively
o ,] Twj n M
non par value
wA BM o M
upon bail
SB k M
JBve jnCnj pn M ,jo SLY pn S M
mark to the market

statements (EITF)

jAj nAo jBTwA jn ,joM nB M

deficient in money

utilize

lack of order of accounts

put to sale

risk-indifferent
out of line
inconsistent

QM
BMBve TMoUM
vn M RBUM
KwBUM
RBLYM
(jqTwj kwn oM) \M

pay slip, pay receipt


short lived

AjM
 o w ,wA xpnA pA yM

above par (above par value)


overrate

jo MBpnA A xpnA pA yM


nBTA jn ke pA oTzM

greater than expected

nAm Bow jpBM oTzM


largest return on investment

T{Am xo o M
put to contract
jAj B M
presents fairly kj Bz J d M
BMBve jo kLU k M
liquidity of accounts

B k M vn ,B KeB q M
at owners risks
optimize

pBwM ,MBM
uncreditability
nBLTAM
representational faithfulness B jB BM
express
jo k FU ,jo BM
nBA ,A , C ,BM
announcement, statement

Sok nAkMBve BjnAkBTwA BM

maximization

statement on management accounting

earnest money

standards (SMAS)

pBwzM
BM
hand money
v yQ ,BM
unauthorized sale
 B ,
 M
unpriced, pricless
xpnAM ,S M
unemployed, idle
nBM
voluntary unemployment nBTiA nBM
(jAnAo) ko nBM

iAj woMBve BjnAkBTwA BM


statement of internal auditing
standards (SIAS)

nAkMBve A BM
statement of accounting principles
strategic mission statement

SBwn BM
 AkA BTBwn BM

involuntary unemployment
seasonal unemployment

mission statement

inelastic

statement of concepts,

~ nBM
yzM
nB pA {B nBM , { nBM

occupational disease

statements

insurance, assurance

on suditing standards (SASs)

M
re-insurance, co-insurance
BUA M
re-insure
jo BUA M
credit insurance
RAnBLTA M

B BM

concepts statement

woMBve BjnAkBTwA BBM

jnBLTA RBki BjnAkBTwA BBM


statements on standards of sttestation
engagements (SSAEs)

67

Bo nB Sv M

insurable

nBM BA M

k{ M
voluntary insured person nBTiA k{ M
main insured person
A k{ M
unemployed insured person nBM k{ M
late insured person
k{ R k{ M
industrial insurance
T M
SB M

unemployment insurance

performance guarantee insurance

co-insurance

nBM BA M
j{ kU }iB{ RAo U BM  AM

index-linked insurance
proprietary insurance,

SMBY M e BM M

level premium insurance


tontine

BkBpBM M
oTz M ,nAmM SnBz BM M

life insurance

o M
M e nBM SiAjoQ BM o M

single premium life insurance


general insurance
goods insurance

M
B M
k{nBLA B M

finished goods stock insurance


insure
portfolio

jo M
nAjBM AnA UoQ jo M

Aoj  M M
loss payable endorsement
paid up insurance

k{ SiAjoQ M
all-risk insurance
RAoi BU M
(k{ kkU Rk) k{ kkU M
extended term insurance

(VjAe S M) nB\U RB  U M
business termination insurance
business interruption

nB  U M

insurance (portfolio protection)

insurance, work termination insurance

insure asset

forgery insurance

AnAj jo M
insure goods
B jo M
RnBvi BU M ,RnBvi  M

workmans compensation insurance

all-loss insurance

casualty insurance

re-insured
assured, insured
re-insurer
leading insurer
assurer

BUA nAmM
k{ M ,nAmM
BUA oM
A oM
k M ,oM
k M ,oM

insurer, assurer, underwriter

VjAe M
port risk insurance
nkM nj B oi M
~h{ M ,BonB yi M

self-insurance
marine insurance, sea insurance Bnj

M
o M ,]Twj M

group insurance

MBBp S ,SBpBM nj (M)

AnBL o M
group creditors insurance
whole life insurance,

(kw) ] M
nBM BA e M

discovery period
deposit insurance

oAAjB M

straight line insurance

joPw M
jpj M ,S ow M

fidelity insurance

buy-out insurance

MBT M
crop insurance
pnBz R~d M
B M ,Rd M ,Tz d M
cargo insurance
nBM M ,(oMnBM)
BonB Sv M
employers liability insurance

BonB w M
employers contribution for insurance

knB w M
employees contribution for insurance
participating insurance
third party insurance

(B nj) w M
WBY }h{ M

68

o M

kU  Sv M

Aoe RAkU M

kU  Sv M

professional liability insurance

product liability insurance

public liability insuranc

certificate of insurance

all risks insurance

insurance policy

RAkU M
oi BU M
jB~U M ,YjBe M

accident insurance

BM
BM
k{ SiAjoQ C M e  ABM

paid up policy

k{nAkoi BB e M

life insurance policy

private health insurance

o BM
endowment policy
( B) o BM
mixed policy
Th BM
voyage policies
ow BBM
fire policy (insurance) pwyUC BM
unvalued policy kz nAm{pnA BM
k{AU xpnA BM BM

public health insurance

agreed value policy

carriage inwards
transport insurance

 e M
B UBAk A oMAoM nj Aoe RBki M

malpractice insurance

~i Bnj M
B Bnj M
medical insurance
Bnj M
maritime insurance
Bnj M
long tail insurance
nAjBLj M
group life insurance
o kp M
life assurance
o M
endowment assurance
Th o M
nAk pA yM  Bp pA Sv C jk\ M
excess loss cover
SwA L k{M
key-man insurance
Aok M
perpetual insurance Aj M ,oTv M
Bw oTv M ,oTv M
annuity insurance
trapping and blocking insurance
irregularity of accounts
intra-group

xpnA BM BM
o U MB BM ,pBM BM
bearer-policy
B kM BM
all risks insurance policy oi BU BM
comprehensive insurance
B] BM
floating policy
o T BM
time policy
nAjRk BM
nBL]A M
open policy

compulsory (assurance-insurance)
social insurance

BT]A M
nBL]A BT]A M

general compulsory social insurance

Tz An k{ jkv M

entropy

valued policy

BMBve M
BBvMB ,M
o M

prudential insurance

BTeA M
voluntary insurance
nBTiA M
disability insurance
jBTAnB pA M
joint insurance
 AoT{A M
RAnjB RAnBLTA M
export credit insurance

oMjq AonB TvzpBM M


wage workers pension insurance
hull insurance
bearer policy
old age insurance

Tz kM M
B kM M
S M ,oQ M
AonB B FU M

workers compensation insurance

N
piecework

(AB nB ) nB anBQ


(jBU p) wnBQ

counter-balance, counter-weight

KAn (j 14451517) B ,aBQ


SvAU  v Tvh vvAo
/k AnA oj SLY nAjoTj

fractional share

Pacioli, Luca (1445-1514)

w nBQ
jJBve Sv ,jgwBQ

accountability
auditee response

kwn jn Sv gwBQ
RBB Sv ,RB M SLv hwBQ
operational accountability
Ao]A
inadequate response
B B gwBQ
punchist
Sv`BQ
pound
(o 453.595 jB) kBQ
clear
jo  BQ ,BQBBQ
offset clearing
(oUBU) BQBBQ
town clearing
BJBve jo BQBBQ
year-end
Bw BBQ
terminal
BBQ
intelligent terminal
k{ BBQ
database
UBA BBQ
salary scale, salary base
e BQ
kp cw BM KwBT e BQ
sliding salary scale
phase

pB ,nj ,BQ


RBB (BL) BQ
wage scale (base)
BL jq ,jq BQ
rate base
(fo BL) fo BQ
cash base
k BQ
vo  BQ , y{ BQ
tax base (basis)

gold bullion standard

bonus premium

xAjBQ
extra premium
B A xAjBQ
terminal bonus
nj BBQ xAjBQ
,k{B\A  UBki SMBM pA SiAjoQ ,xAjBQ
incentive fee, bonus, compensation,qB]
reward, remuneration, fee, premium,
incentive, carriage outwards gratuity,
monetary compensation

Q xAjBQ
n
e xAjBQ
employees remuneration oMe xAjBQ
AoMe xAjBQ
attendance bonus

employees compensation

B~A SiAjoQ ,Ski (BBQ) UBi xAjBQ


severance payment
Ski
additional compensation,
Ski xAjBQ
extra compensation

jo oUBU ,jo AoL] ,jAj xAjBQ


compensate, reward

( e nj) nB Sow xAjBQ


dispatch(ing) money
compensation of employees

BnB xAjBQ
work bonus, task, piece
jqnB xAjBQ
cash bonus
k xAjBQ
shift premium
nB SM xAjBQ
initial
jo AnBQ

70

BM Ae ,BBM M SiAjoQ

payment, disbursement

SiAjoQ
A v oiC SiAjoQ
ABow BnB]A SiAjoQ

bullet

capital lease payment

RnBvi SiAjoQ ,BjA SiAjoQ


payment of claim

 Q keA Tvw , BQ

gold standard  Q keA Tvw

, BQ
taxable base
RBB miF ,RBB BQ
derate
(RBB) fo jnC BQ
the drop in prices
BS jBTA BQ
Tio wA xpnA pA oUBQ
sell below par value

payment on behalf of

o pA SiAjoQ
(wA) A SiAjoQ

par clearing, par payment

ov BM xo ,wA xpnA pA oUBQ


below par (value)
bordereau

 xpnA BM Bv A SiAjoQ

TQ
nL AoQ ,TQ

transire

periodic payment with present value of 1

phenomenonmoral hazardiA o i kkQ

installment payment,

bank acceptance

Bv A SiAjoQ

payment of a debt, discharge

BM xomQ
wn xomQ
age admitted
w xomQ
market acceptance nApBM wU B xomQ
So{ nj nAmBow o pA jn .xomQ

pay a draft at sight

admission by investing in the

annuity due, payment of installments


bankers payment

BM SiAjoQ
l SAoM ,kU BA ,kM SiAjoQ
nAkj RAoM SiAjoQ
nB SBw tBwAoM SiAjoQ

hourly basis payment

pBTA xAjBQ bo tBwAoM SiAjoQ


production points system of payment

formal acceptance

partnership
adopt
hit the bid
admitted

nB [BT tBwAoM SiAjoQ


payment by results

subscriber, underwriter

Bow pA pB\ (S{AjoM) SiAjoQ


permissible capital payment (PCP)
prompt payment

TvM nB M ,TomQ


S TomQ
k{ TomQ
kkU ,uomQ

(n) BM SiAjoQ


]nBi pnAM SiAjoQ

payment in foreign currency


payment by instatments

Bv A M SiAjoQ
RBj M SiAjoQ
coupon payment
oM SiAjoQ
constructive dividend
nAkBw M SiAjoQ
Ski oMAoM nj SiAjoQ ,kB nk M SiAjoQ

AnA koi AoM jAjnAo TvM ,vomQ


,So{ nAjBM
LB]ka vomQ

compensatory time

multiple-line underwriting
benchmark protfolio

(nB) A UoQ
nApBM BnAmBow \ ,nApBM UoQ

partial payment

market portfolio

pay-as-you-earn

\ oTM ,M UoQ
optimal portfolios
nAmBow
zero-beta portfolio o BTM AnAj UoQ
(Mo) CnBo UoQ

overpaid

inefficient protfolio

(e pA yM) ke pA yM SiAjoQ


o{ k M SiAjoQ
BM Ae ,BBM M SiAjoQ

clean payment

bankers payment, inter banks payment

nAjBM AnA kLw ,nAjBM AnA \ ,UoQ


portfolio
speculative

oioQ

71

BzwoQ

AiA pA uQ SiAjoQ

undue payment

no o SiAjoQ
paid in kind
ko SiAjoQ
premature distribution pA L SiAjoQ
k~ BU B e Ao SiAjoQ

AiA pA uQ SiAjoQ
payment supra protest
discharge, discharging

carriage paid (CPT) (to)

BTB SdU SiAjoQ

k~ BU B M e Ao SiAjoQ


carriage and insurance paid to (CIP)

M e kSiAjoQ

jFU ,SiAjoQ

payment under reserve


U SdU SiAjoQ

contirbution payer, contirbutor

wA xpnA oM jApB SiAjoQ


paid inexcess of par value

payment under a guarantee

SiAjoQ B SLY ,kM \nkU SiAjoQ


pay-as-you-go

kM \nkU SiAjoQ ,kM \nkU SiAjoQ


kCnj ~dU tBwAoM
pay as you earn (PAYE)

 (B\) L SiAjoQ

guaranteed payment

dismissal pay, severance pay

k{
U SiAjoQ
AoL] SiAjoQ
fee for service
eqAe SiAjoQ
contribution payment
M e SiAjoQ
(nBTiA) B A M e SiAjoQ

pension payment

oTv SiAjoQ
remit
Q Ae ,] BwnA ,TiAjoQ
cash payment
k SiAjoQ
k SiAjoQ

additional voluntary contribution (AVC)

cash disbursement, cash payment

salary pay, payment of salary

lump sum payment

reimbursement

payment of wages

jq SiAjoQ
Ski B~A jq SiAjoQ

B dU jo\ M k SiAjoQ
charge forward
kC nj q SiAjoQ
paid on account
JBvdA TiAjoQ
balloon payment
B\ SiAjoQ
BnB Ski BBQ BAq M Mo TiAjoQ
severance and redundancy payment

B RBA xpAjoQ

koi pA o] AoM JBve e SiAjoQ


green mail

e SiAjoQ
nB] JBve nj SiAjoQ
payment on open account
payment in due

paid sick leave, sickness benefit


back pay
daily payment

financial data processing

BjAj nBji xpAjoQ


automatic data processing (ADP)

Tvw B nAqMA o pA BjAj xpAjoQ


oTA
electronic data processing (EDP)
batch processing
on-line processing
processor
questionnaire

ATwj xpAjoQ
oTv xpAjoQ
kpAjoQ
BzwoQ

kwnow nj SiAjoQ
nBM BA jqTwj SiAjoQ
jqTwj SiAjoQ
Apn SiAjoQ
BBw SiAjoQ

yearly (annual) payment

ko B AnAj Rn M Bw jw SiAjoQ


property dividend, dividend in kind
paid-in, paid

k{ SiAjoQ
SiAjoQyQ ,JBvdA SiAjoQ

payment in advance, payment on


account, disbursement

SAo ,RnBvi AoL] ,SAo SiAjoQ


indemnify
jAj (ABU)

72

AM y{Q

carryover file

Aj koQ
jo nAkTzi ,jo qoQ

avoid, sustain

woMBve BzwoQ

audit questionnaire

woMBve BzwoQ
iAj woMBve BzwoQ

internal audit questionuaire

financial distress

B BzoQ
RBki B\A pA uQ

iAj BoT BzwoQ


internal control questionnaire (ICQ)

after performance of a service

Bw B
A pA uQ
after the expiry of the year

nBLeB e  pA ] toQ
inquiry of the clients attorney
shipping note

(Tz BM) onBM AoQ


nAkMBve AoQ

BMBve TvM pA uQ
after closing the accounts
after sight

accountants license (certificate)

Sn pA uQ
~h{ TvzpBM pAkAuQ

So{ pAkAAn AoQ


certificate to commence business

self-retirement saving

BTiBw AoQ

personal saving

~h{ pAkAuQ
saving
]o ,pAkAuQ
involuntary saving
jBo pAkAuQ
saving and deposit
joPw pAkAuQ
line position
 BB] .SvQ
post giro
B SvQ
postal
TvQ
carriage forward
k{ Ao uQ
drawback o e SzoM ,To uQ
backlog
kBuQ
BTwj .{pBw RAoM ,SB ,vSzQ

building license, bulding permission


work permit

nB (p\) AoQ


nL AoQ
reconstruction project
BM kk\U roQ
practical project
(Ao]A MB ) roQ
master file
A koQ
B j] Aj SLY A koQ
passavant

perpetual inventory master file

TiAjoQ BMBve A koQ


accounts payable master file

jqTwj e A koQ

accommodation bill (note, paper)

payroll master file

accommodation draft, windbills, kite

open item file

endorsement
underwriting
note-cover

vo ,vSzQ
jo vSzQ
ATzQ
SwAijAj ATzQ B ,BLTzQ

litigation support
vision, idea

nz ,yM ,nAkQ
jo BQ ,k{ BQ
concealment
nBBQ
balancing of portfolio
vn kB{Q
interest cover
oM y{Q
hide

(fixed-charge-coverage ratio)
insurance coverage

AM y{Q

pBM A koQ
financial records
B BSLY .koQ
current file
nB] koQ
current audit file
woMBve nB] koQ
accounting files
nAkMBve koQ
audit file
woMBve koQ
internal audit file iAj woMBve koQ
previous audit file
L woMBve koQ
permanent audit
woMBve Aj koQ
file, permanent file of auditing
inactive audit file

woMBve k An koQ
control file
oT koQ
correspondence file
RBLUB koQ

73

jw MyQ

cheap money

oM  Q
Ao Q
BL Q
jkv Q
v Q
toTwj nj k Q

dear money
base currency
block money
coined money, specie

k{kU y{Q

binding cover

k{kU y{Q
asset coverage
AnAj y{Q
RBT BpnA koi o pA vn y{Q
parallel hedge
covered investments

BnAmBow y{Q
omQxnBw ke ,(B ) xnBw y{Q

cash on hand (spot cash)

order cover

cash on the way

hedging exchange risk kLU oBh y{Q

hard cash

An nj k Q
v k Q
nAo
U ,B
A] Q

caution money, bond, guarantee


money
monetary

jBL w ,Q
Q
jB~T A jAkn ,jB~T A kBQ

economic consequence
complexity, complexity

BSB k`Q

or volatility of activities

BTB nAkBQB B k`Q ,~d k`Q


product complexity

vomQ CyQ

oj BpnA M ovU MB Q ,jApC Q


free currency
option money

(JBvdA) nBTiA Q
euro-money
BQnA Q
credit money
nBLTA Q
fiduciary currency (tBwA) nBLTA Q
pay in advance SiAjoQyQ ,jAj yQ Q
counterfeit money
(M ) ] Q
cash draw down
/// pA k{ ZnBi Q
cash float
joi Q
franctional currency, coins,
joi Q
change money, change fund, cach float

preliminary prospectus
arise

kCoM ,TwBioM ,k{ AkQ ,kC yQ


preaudit
woMBve pA yQ
forecast, foresight, provision,
MyQ

k ,j] Q ,Swj j Q
ready money, money at hand
change money

anticipation, anticipatory breach,

jo joi An Q
idle money
k An Q
kLU MB o Q ,jkv [An Q

forecasting prediction

blocked currency

BQ M BM cw pA MyQ
top-down forecasting

RB B BjAkn jnCoM ,MyQ


prediction

BM M BQ pA BL oM MyQ
bottom-up forecasting
budget forecast

]jM MyQ
production forecast (kU ]jM) MyQ
financial projection
B }Bi MyQ
forecast of income
kCnj MyQ
long term forecast
RkpAnj MyQ
earning (profit) forecast
jw MyQ

money making

(jo ]) TiBw Q
Bw Q
money laundering
Q oU B {Q
call money
LBAk Q
inconvertible currency kLU MB o Q
specie
q Q
hard money
oLT Q ,q Q
(n ,jBC) u\A Q
black money

prompt money (cash), ready cash

[An Q ,B Q
currency (currency legal)
minor coin

BM  Q

74

,kCnj S BnjyQ

BSB MB nj SiAjoQyQ

xo MyQ

sales forcast

advance payment on guarantee (bond)

nB] Bw SiAjoQyQ

xo MyQ
(xo ]jM) xo MyQ

sales forecasting

prepayment-current year

make provision, forecast

prepayment-prior years UAw

project

advance payment on contract

financial forecast, financial projections

SiAjoQyQ
jAjnAo SiAjoQyQ

v .eqAe ,jqnB SiAjoQyQ


advanced commissions
SBnjyQ
merchandise advance
B SiAjoQyQ
prepay, pay in advance jo SiAjoQyQ
prepayment of tax,
RBB SiAjoQyQ
prepaid taxes, taxes paid in advances

kCnj oM RBB SiAjoQyQ


prepayment of income tax

jo MyQ
jo qnBoM ,jo MyQ
B MyQ
RBTeA oM TL MyQ

probabilistic forecasting
conservative forecast

AnB Bd MyQ


expenditures forecast
ZnBh MyQ
projections
o ,MyQ
M e fo MyQ
contribution rate forecast
cash forecast

k MyQ
So{ Tv{n MyQ

SiAjoQyQ A ,BTiAjoQyQ
prepaid items

corporate failure prediction

 q ,q SiAjoQyQ
deferred expense = deferred charge;

cost forecast (predictions)


prepaid

prepaid expense

q MyQ
SiAjoQyQ
SiAjoQyQ

e q SiAjoQyQ
gnBUyQ
forward purchase
w koi ,koiyQ
(koi w) jo koi yQ

prepayment (payment in advance)

buy in advance (to)

advance payment to contractor(s)

freight prepaid

backdating date

prejudice
advance received

nAkzQ
SBnjyQ
AnAkoi pA SBnj yQ

nB]A SiAjoQyQ
lease prepayment, prepaid rent

(A)nBBQ M SiAjoQyQ
prepaid interest

oM SiAjoQyQ
A jA Bk o M SiAjoQyQ

advance to supplier

advance (recieved) from purchasers


advances recieved

BoTz pA SBnjyQ

customers, customer advances


advance rent

nB]A (SiAjoQ) SBnjyQ


BQ SBnjyQ
UC Bnj M BTA kCnj ,SBnjyQ

contract advance

deferred credit (deferred liability)

BnB M SiAjoQyQ
advances to employees
insurance prepaid

M SiAjoQyQ
prepaid insurance
M SiAjoQyQ
k{ M wU SiAjoQyQ
payment by the insured

R~d koi SiAjoQyQ

Bnj M BTA kCnj ,kCnj SBnjyQ


deferred (revenue, income, credit) kC

produce advance

revenue collected in advance

payment against a draft

RAoM MB nj SiAjoQyQ

75

k{ BU (B) BQ

competing proposal
proposal
technical offer
competitive offer
proposition,

TMB n jBzQ
jBzQ bo ,jBzQ
(~ B nj)  jBzQ
SMB n MB jBzQ
 ,
,jBzQ

proposal,

offer,

motion

tender, suggestion

(~ B nj) A S pA oT S jBzQ

buying-in (BID)

o ,jo nBU ,jo jBzQ

Bnj M BTA kCnj ,kCnj S BnjyQ

UC Bnj M BTA kCnj ,kCnj SBnjyQ


deferred revenue (income)

kzKv kCnj ,SBnjyQ


deferral (or deferment)

JBvdA ,SBnj yQ
advance, advance received, on account
tax collected in advance

RBB SBnjyQ
cash advance received k SBnj yQ
BoTz pA TBnj BjoPw B SBnj yQ
customers advance or deposits

offer, propose

receivables

(kAq) ~ B S BQ ,k{ o  jBzQ


n
exchange offer
B jBzQ
|Bi kAq ,~ B jBzQ

progress

special offering or bid

pro-forma invoice

jo Be jLM ,jo SozQ


nAmS nj ozQ , o nj ozQ

sealed bid

leader merchandising

S JBvdUn ,BooQ ,nT ByQ

prerequisite

pByQ
ex kj <L > B <kM>  kzQ
`hnBU ,hnBU zQ
historical background
financial history

B `hnBU ,B zQ
oQ
forward contract
w jAjnAo ,UC BQ
A Swj jAjnAo ,A jAjnAo ,A BQ
follow-up

main contract

Bo] nj BTiBw ,SiBw Bo] nj BQ


constructions-in-progress (CIP)
U
Ao]A Swj nj BQ
contract work in progress

xoyQ
forward selling, selling in advance
sell in advance

jo xo yQ
down payment
SiAjoQyQ , v yQ
advanced freight
AoyQ
futurology
zQ
preventive
AozQ
proforma
Bw ,uyQ
draft agreement
jAjnAo uyQ
SnBz jAjnAo uyQ
draft partnership agreement

woMBve xnAq uyQ


draft audit report

treaty, contract

jAjnAo ,BQ
A nBBQ ,A Swj nBBQ

jBzQ T ,B uyQ
exposure draft

main contractor, major contractor

firm offer

construction contractor

repurchase offer

BTiBw nBBQ
(BBQ AA nBBQ) nBBQ

general contractor
independent contractor

Tv nBBQ
contractor
nB B ,nBBQ
contract completed k{ BU (B) BQ

(nATwA) nCAqA jBzQ


koipBM jBzQ
golden hello
Jm] AoM jBzQ
offer commercial
(UnB\U) jBzQ
(~ B B kAq nj) koi jBzQ
tender
bidder

(kAq BM ~ B nj) kjjBzQ

kM}iB{ ,jkQ

76

RkB BQ

medium-term contract

RkB BQ
incomplete contract
BUB BQ
kU AqA ,B BQ
covenant, written contract
affreightment

AnAj e BBQ
]nBi BpnA jn nj UC BBQ

currency future

RB Bp TwQ
conversion of operations
on-line, real-time
indexation

nkM ,TwQ
kM}iB{ ,jkQ

R
concept of income

(U) UBLYA nU

jApB .B .kB BM e nU


equity theory residual

descriptive theory = positive theory


positive theory

competing theories

K n nU
kCnj BwB{ wBwA jAkn nU

nAkMBve UBLYA nU
positive accounting theory

critical event theory of revenue

par value theory

recognition

information theory

capital structure theory

wA xpnA nU
UBA nU
microeconomic theory joi jB~T A nU
RBA jM jB~T A nU

system theory

information economic theory

Bow nBTiBw nU
BTvw nU
s xpnA nU ,Lv SAk nU

equity theory

Sok nAkMBve B
T A nU
contingency theory of management

joMnB nU ,Ao nU

accounting

pragmatic theories

BpBM o ,BpBM nU
SiAjoQ Rnk nU

theory of games

ability-to-pay theory

rAoTMnC nAmS nU
arbitrage pricing theory (APT)

nApBM kMyhM nU
market segmentation theory

clean surplus theory

j BQ keA koi Rnk oMAoM nU


purchasing power parity theory
nz
B noM nU

implicit contract theory

marginal productivity theory

}Bi jApB nU
dU jAjnAo oM TL nU

theory of constraints

BTjkd nU
utility theory
SM nU
nAqnB o ,kB nU
agency theory

BB e ,AnAj BpBw keA nU


entity theory
BkM
consolidation theories
U BnU
circularize, confinmation
kBU

nAmBow \ o ,UoQ nU
portfolio theory
decision theory

~U nU
BTeA oTz nU ,pAkAza nU

prospect theory
accounting theory

nAkMBve nU
Bow koi Rnk e nU

purchasing power capital maintenance

78

nAmgnBU

Sok kBU

koi kU e pA jBTwA S B


A gnBU
ex-rights date
expiry date

Sok kBU
management letter of representation

kwnow ,B
A gnBU
AjonBLA BA (gnBU)

inventory cut-off (date)


date of repayment
date of redemption

demand function

B BU MBU
nApBM qU y .jonB ,nApBM qU MBU

market discount function

SiAjoQpBM gnBU
koipBM gnBU
BMBve TvM gnBU

~d BM kU A MAn ,kU MBU


production function

nApBM jpBM vn MBU

closing date of accounts

market risk-return function

closing date of books

loss function

oUBj TvM gnBU


date of completion, date of nB BBQ gnBU
 pA yQ gnBU
date of revision (M aoTj) kk\U gnBU
SB gnBU ,~dU gnBU

Bp MBU
utility function
SM MBU
cost curve function
q d MBU
objective function
k jn MBU
analytical function
dU yB MBU
~d Bq jnCoM ,q MBU

date of acquisition

cost function

delivery date

linear cost function

practical completion
predate = antedate

dU gnBU
balance sheet date
BpAoU gnBU
B BRn K~U gnBU
approval date of financial statements
for issue
ex-distribution date

Bw jw pU gnBU
registration date
SLY gnBU
record date
(RB) SLY gnBU
settlement date
vU .~ e gnBU
date of shipment
e gnBU
kwnow gnBU
date of maturity (maturity date)
original maturity

A kwnow gnBU
kU kwnow gnBU
lease inception date
nB]A o{ gnBU
date of issuance / issuing
nk gnBU
date of issue
(M aoTj) nk gnBU
offering date
o gnBU
day of cancellation
gv gnBU
acceptance date
L gnBU
cut off date
(BA)  gnBU
dating
nAmgnBU
accrual date

i q MBU
marginal cost function
B q MBU
quotatin board
BS A MBU
inflationary influence
nU oYBU
wholesale merchant
xok o]BU
o~U kM Tv{n o]BU
involuntary bankrupt merchant

AnBkM SiAjoQ oiBU


lag in payment by debtors

SiAjoQ nj oiBU
delay in payment, lag in payment
value date

Ao]A gnBU ,xpnA gnBU


grant date
BA gnBU
issued date
nBzTA gnBU
trade date
B k{ B\A gnBU
termination date, expiration
B
A gnBU
nBLTA B
A gnBU
expiry date of the credit
farther out
farther in

oUoj B
A gnBU
oUjp B
A gnBU
BTB Rk B
A gnBU

expiry date of the letter of guarantee

79

B MB FU

contract delay

jAjnAo oiFU
SiAjoQ BAU k pA {B oiFU

waiting delay
establishment, foundation

jB BM ,uwFU
company formation
So{ uwFU
establish a factory
BinB uwFU
organize
jo jBpBw ,jo uwFU
establish a company
So{ jo uwFU
social security
BT]A FU
insourcing
iAj pA FU
hedging function
y{Q FU
finance
B ,jo B (nAkU) FU
jAjnAo L SB n FU
accord and satisfaction

A gnBU pA kM nAmgnBU

postdate

A gnBU pA kM nAmgnBU
dual dating
Bj nAmgnBU
post dating
oi nAmgnBU
jk\ nBzTA .nk nAmgnBU
dating and reissuance
measurement date

LwBd gnBU
Bw jw z gnBU
effective date
 gnBU ,oY gnBU
disposal date
xo gnBU ,nAmA gnBU
date of arrival
jn gnBU
release dates
nBzTA BhnBU
RnBvi ,Bp AoL] ,SAo ,ABU

with-divided date

compensation, indemnity, penalty


indemnity

RnBvi ,SAo ,ABU


AnAj xpnA kBU

suppliers of funds

] BkFU
Bw nBzTA o pA B FU

equity financing

confirmation of value of asset


certify accounts

jB Bw nBzTA o pA B FU
equity finance

BMBve jo (k~U) kBU


BMBve Twnj kBU

confirmation of accounts

nB]A n o pA B FU

toMBve wU BMBve jo kBU

financing lease

confirm accounts by auditor (to)

advance refunding

L pA B FU
B FU ,RkBU MB d pA B FU
short-term financing
RkBU
debt financing
kM (B) FU
project finance
roQ B FU
equipment financing
RAq\U B FU
]nBi B FU

certify invoices

external financing, self financing

positive confirmation

(So{ iAj MB pA) iAj B FU


internal financing

o pA B FU ,Tvo B FU
nBTo
secure financing
 B FU
inventory financing
Bj] B FU
(kM) kU B FU
back door financing

financing and obligation


financing

B MB FU

BBw jo kBU


kz kBU
kM j] kBU

unconfirmed

confirmation debt existence

AnAj j] kBU
confirmation asset existence

(co kBU) SLX kBU


major effects

k RAoYFU
xjo oM jnA oiC pA njB A xn oYFU
lifo-cashflow consequences
k
material impact
SABM .k oYFU
e SiAjoQ nj oiFU
lag in payment of salary
past due

k{U Bp nj SiAjoQ nj oiFU


delay in settlement
vU nj oiFU
late tape
RB S xnAq nj oiFU

80

(ToTA) oTA RnB\U

]nBi pnA kLU


conversion of foreign currencies
translation

]nBi pnA kLU


o AnA kLU
debt conversion
kM kLU
B o AnA X) Bow M kM kLU
(Bw M SnBz
bond conversion

conversion of debt to equity


conversion of liabilities
annuitize

BkM kLU
Bv A M kLU
BTikA jo Bow M kLU

capitalize reserves (to)

attest

A ,jnBLTA ,kFU
approved
k{kFU
approval of transaction
Ao{ kFU
SiAjoQ S] JBvdUn kFU
certify invoice for payment
invoice confirmation

Bw .nT B kFU
jo kFU
prove
jo RBLYA ,jo kFU
positive verification
SLX kFU
kFU
confirm

certificate, confirmation, certification


consent letter

oj pnA M pnA BQBBQ kLU


conversion parity
conversion or translation of

A ,jnBLTA ,kFU

kFU
BM kFU

bank confirmation, bank

report, confirmation letter (from bank)

(ovU) kLU

foreign currencies
exchange of currency

pnA (ovU) kLU


conversion of shares
Bw kLU
convert
jo ovU ,jo kLU
involuntary conversion
TwAiB kLU
,jo ]U ,Tw ,tBwA ,S{AjjB ,o~LU
note
jo S{AjjB ,jo S j
subordinate
LU
following the crowd
B pA SLU
R~d LU ,kpBw wU LU
producer advertising

certification of debt

nBkM kFU
BkM kFU
audit certification
woMBve kFU
legal letter
e kFU
JBve kB Znj kM B Bi kFU
liability representation

blank or zero balance confirmation


order confirmation
client representation,
representation letter
letter of recommendation,

jAj oU ,jo LU


(o) nU LU
stabilization, fixing
SLXU
exchange stabilization
pnA SLXU
tariff advertisin
oU SLXU
nApBM S SLXU
price fixing, price stabilization

Aok kFU

representation by management
negative verification

 kFU
(woMBve nj)  kFU

promote

theory verification

xnBw kFU
nBLeB kFU

negative confirmation

woMBve nj  kFU
attorneys letter
legal

e (nBz .) kFU

representation letter, lawyers letter

BT SLXU
rate-fixing
fo SLXU
free trade, open trade
jApC RnB\U
(ToTA) oTA RnB\U

woMBve nj nBLeB BM) B o jBLU


exit interview
(UB
collusion
BLU
play booty, collude
jo BLU
]nBi pnA kLU

electronic (internet) commerce

foreign currency translation

price freeze

T Bnj BMBve Bp dU q\U

Ak (RBB) RBMo\U

BnpBM ,RnB\U

trade, commerce

aging of receivables

BnpBM ,RnB\U
international trade
AM RnB\U
barter trade
BQBBQ RnB\U
multilateral trade
LB]ka RnB\U
foreign trade
]nBi RnB\U
home trade, demestic trade, iAj RnB\U

split (split-up)

inland trade, internal trade

field experiments

TiAjoQ BMBve w q\U


stretching accounts payable

TBnj BJBve w q\U


Bw q\U
RBTiA dU q\U

analysis of differences
error analysis

81

BLT{A dU q\U
horizontal analysis
A dU q\U
economic analysis jB~T A dU q\U
variance analysis
RBAodA dU q\U
nBM RB A AodA dU q\U
idle times variance analysis

S AodA dU q\U
price variance analysis

nAjBM AnA dU q\U


security analysis

bilateral trade

LB]j RnB\U
state trading
Tj RnB\U
wholesale business
xo k RnB\U
sole trade
jo RnB\U
trade jo B ,zQ ,oe ,Kv ,RnB\U
counter trade
MBT RnB\U
closed trade
(jApCo) jkv RnB\U
regional trade
A RnB\U
fraudulent trading
ozB RnB\U
commercial
BnpBM ,UnB\U
AnAj MBpnA kk\U
asset revaluation, revaluation of assets

nApBM pA dU xnAq ,nApBM dU q\U


market analysis

Bp gnBU KveoM)dU q\U


(TBnj BMBve
aging accounts receivables

BoTz KveoM dU q\U


analysis by customers

revaluation of assets

BAnAj MBpnA kk\U


turn around
RBe kk\U
internal reconstruction iAj nBTiBw kk\U
reorganization
BpBw kk\U
nBL]A BpBw kk\U
involuntary reorganization
re-order

xnBw kk\U
AjoAhU jo kk\U

BU k{ BU BM dU q\U
differential cost analysis

replenish of petty cash

sensitivity analysis
risk analysis

SwBve dU q\U
oi dU q\U
kBTw ,jAj dU q\U

input-output analysis

jw ,\e ,q M MAn dU q\U


cost-volume-profit (CVP) analysis

TBnj jBwA Bp dU q\U


aging notes analysis

TBnj BMBve Bp dU q\U


aging accounts receivable analysis

jk\ B FU ,jk\ B kk\U


refinancing
revised

k{ bA ,k{ okk\U
judicial review
B
o kk\U
revise
jo bA ,jo okk\U
revision
opBM ,jk\ no ,o kk\U
rollover
kM kkU B kk\U
first hand experience
A Swj Mo\U
MBq nAkMBve BMo\U
cost accounting practices

82

T B ~dU

nCjw dU q\U

nCjw dU q\U

M AA y{Q SdU


covered by any form of insurance

(wnoM SdU) kwn SdU

analyzing profitability, profitability


analysis

under consideration
take-over, affiliation

j dU q\U
jnCnj oT SdU
nB\U Sjkd SdU

in restraint of trade
convexity

JkdU
falsify, distortion
odU
Bp o RBodU
cut off misstatements

jo Ao k~ M B B nA odU
B BUn Bk jBTwA
TBU .k{ MyQ odU

in-depth analysis, vertical analysis


activity analysis

BTB dU q\U
(zhMoYA) noM Rnk dU q\U
activity productivity analysis
BTB
U) BMBve kB dU q\U
break-down analysis
(BMBve wnoM
(~d KveoM) ~d dU q\U
product analysis

distort

AvB dU q\U
comparative analysis

projected misstatement

ovMow  dU q\U

misstatements of facts

Be odU
materially misstated
k odU
intentional distortion
k odU
(BA MB ) dU MB odU
tolerable misstatement
expected misstatement
economic sanction

nBTA jn odU
jB~T A odU
UnB\U odU

trade sanction, trade embargo


embargo

break-even analysis

xpnA .q dU q\U
cost-value analysis

dU q\U ,B q dU q\U
BU
incremental analysis (marginal analysis)

zhMoYA ,jw q dU q\U


cost-effectiveness analysis

B vB ,S q dU q\U


Mo Bq BM Be

nB\U odU
prohibitive price
,k ,odU
B M B ~dU ,\nkU ~dU

benefit-cost analysis

acquisition piecemeal

correlation analysis

B\ n M (koi) ~dU
lump sum acquisition

TvL dU q\U
fanout

JBve ka B j M JBve q\U


C kjzU Aq]A M q q\U

, U ,koi ,(jw BM AnAj) ~dU


acquisition
(vw j) jo
gatherer, collector (k]) nAj~dU
collectorship
nAk~dU
share (stock) acquisition,
Bw ~dU

disaggregated cost

stock acquisition

plant

earn

office equipment

jnC Swj M ,(kCnj) jo ~dU


unearned
TB ~dU

aggregation
gather in the stops
additive
prescribe

overshadow

] ,\U
RB{nBw \U
k{B A ,\U
jo no ,jo q\U
RC{B ,RAq\U
nAjA YBYA B RAq\U
jAj nAo BzASdU

83


dU

nAmnB ~dU

oj }h{ M }h{ pA B BTA ,dU


delivery

nAmnB ~dU
acquisition and retirements

delayed delivery

oiFU BM dU
wA dU ,pAkAnBM dU

income realization

kCnj M kzhM dU


B jAkn TB dU
jBTA RBdU

realization

delivery to dock

k ] MB nj TvM dU

critical-perspective research

cash on delivery of parcel

nAkMBve UBLYA .U RBdU

deliver, hand over

jAj dU
building hand over
BTiBw jAj dU
(roQ B nB )  jAj dU

positive accounting research

nBTn nAkMBve RBdU


behavioral accounting research

final handover

woMBve Bod RBdU

M nAmSBA w M B jAj dU
jApC ,T{Am SBA ,j (k) ,oSBA
bailment
SB k M jo
teller
nAkdU
] ApA nj dU

confidential audit inquires

delivery versus payment (DVP)

research

delivered es quary (DEQ)

operations research (OR)

wA nj dU
nBLA nj dU
k~ pAkAnBM nj dU
k ] SBnj oMAoM nj dU

ex-store
ex quary

pure research jBM ysQ ,o RBdU


ascertainmentin auditingwoMBve

nj dU
Sok yAj ,RB nj dU

management science = operations

Research and Development (R&D)


valuation analysis

receive versus payment


ex-quay

wA nj dU ,nkM nj dU
BQA iAj nj dU

free air departure (FAD)


free alongside ship (FAS)

delivered at frontier (DAF)

ex ship
spot delivery

roQ L{ dU
security analyst

nAjBM AnA odU


k{ BU BM odU
(B) nAmBow odU

investment analyst
chartist (financial analyst)

kj dU
wn dU

formal delivery, formal acceptance


free on board

data envelopment analysis (DEA)

cost analyst

nB d nj dU
(DAF) po nj dU

deliverer

MB{pnA dU
RBA z{Q dU

project network analysis (PNA)

Tz nB nj dU
ex work (EXW)

UB dU
wU dU

(FOB)

{o n dU
Tz n dU
k B ,n dU
 dU

hand-over, issue of final certificate

B odU
accumulated depletion T{BLA MB dU
financial ratio analysis B BTLv dU
benefit analysis
kB .q dU
analytical-deductive
wB ,dU
k~ nj Tz n dU ,Tz pA dU
free overside

vL MB nj jBwA dU
documenta against

84

(
M
) q] M q] }~hU

nB A n B dU
free on rail road (FOR)

B dU

delivery of goods
ex-warehouse

RAoM xomQ ,L ,To dU

ex-works

acceptance (to)

S To dU
provisional take-over (acceptance)

B dU
nBLA pA B dU
BinB pA B dU
nBLA M B dU

deliver the goods to the warehouse

CAn nj dU ,oU nj B dU

oT BA ,odU
hand over of site
BnB d dU
hand over, practical
S dU

free on rail

completion, provisional hand over

cash on delivery of goods

takeover

hand-over of site

S dU
provisional hand over
S dU
non-delivery
jAk dU
delivered
(k{ dU) dU
expertise
odLU ,}~hU
professional expertise
Aoe }~hU
arbitrary allocation
nBTiA }~hU
o AnA ov o ( TwA) }~hU

free on truck

B nj B dU
(no d B///) nB d nj B dU
ke M no d nj B dU

free carrier

k e M no d nj B dU
(no d B///)
free carrier (...named place)

}ioU BM k~ nj no d nj B dU


o nA e SiAjoQ BM
(k~ nj no d B///)

amortization of bond discount and

delivered duty paid

premium

(...named port of destination)

ABow RAnBLTA }~hU


capital funds appropriation

 Bw M Bw kB) oTv nBLTA }~hU


continuing credit appropriation (j{
q RBAodA }~hU
allocation of variances

Q nB tBwA oM }~hU
monetary measure allocation

BM }ioU BM k~ nj no d nj B dU


o nA e SiAjoQ
delivered duty paid (DDP)

}ioU kM k~ nj no d nj B dU


B///) o nA e SiAjoQ kM
(k~ nj no d
delivered duty unpaid (DDU)
(...named port of destination)

U  nj xo xpnA BL oM }~hU


sales value at split-off allocation

q opAkA BL oM }~hU
physical measurement allocation
budgetary appropriations

]jM }~hU
inter period allocation AnjM }~hU
k ] (vU) }~hU
allocation of fund

( M ) q] M q] }~hU
appropriationitemized

po nj B dU
delivered at frontier (DAF)

k~ nkM nj wA n B dU
delivered ex quay (DEQ)

k~ nkM nj Tz {o n B dU


delivered ex ship (DES)

k~ nkM nj Tz {o n B dU


(k~ nkM B///)
delivered ex ship (DES)
(...named port of destination)

85

o
AnA (ov ) hU

violate

jo hU
discount, allowance
hU
xo S nj RBhU

j vU ,jo {ow ,jAj }~hU

j vU ,jo {ow ,jAj }~hU


allocate
asset allocation

(Bow) AnAj }~hU


T{BLA  TwA Swnj }~hU

allowance in selling price


missed discount

Tn Swj pA hU


discount allowed BoTz M BA hU
discount on bonds
o AnA hU
member takedown
B
A M hU
TiAjoQ hU

depreciation adequacy

k{K~U nBLTA ,jw }~hU


appropriation

T{BLA jw }~hU
appropriation of retained earing

discount payable, discount paid


trade discount,

(k) UnB\U hU

nj BBQ BkCnj M RBB }~hU


comprehensive (income) tax allocation

trade allowance, allowance on trade


rebate

discount

jAj hU ,hU


o AnA ov ,qU ,hU
(Bk{o M) pU hU

B BUn A M RBB }~hU


intraperiod tax allocation

nj nj RBB }~hU
iteraperiod tax allocation

distribution discount

RBB jo {ow ,RBB }~hU


koi hU

tax allocation

purchase discount, purchase allowance

jnCnj Be xpnA M ,jAj hU


discount, give a discount

njB RBB }~hU


interperiod tax allocation =
comprehensive income-tax allocation

jnC BQ ,jAj hU

L }~hU

abate, abatement

indeterminate appropriation

alleviate

pro rata allocation

pA TwB ,jo oT ,jAj hU


discount received
k{ jAj hU
duty drawback
o oU nj hU
purchase allowance
koi nj hU
discount earned (recieved) TBnj hU
rebater
kjhU
discount on goods
(B n) hU
chain discount (nAjAj) Ao\p hU
anticipation discount
SiAjoQjp hU
(LA koi) {ok hU

KwBT }~hU
direct allocation
Tv }~hU
rational allocation
 }~hU
BTv M MB }~hU
allocate resources to functions
allot

jAj ] }~hU
(kU) oAj M q }~hU

allocate cost to processes

UBki oAj q }~hU


service department cost allocation

volume discount

Tvo Bq }~hU
xo hU

allocating indirect costs

sales allowance, sale discount

apportioned, allocated

make allowance on

violation

k{ B hU
unearned discount
kz Kv hU
bonds discount o AnA (ov ) hU

TB }~hU
hU
jAjnAo jB } ,jAjnAo Ao{ pA hU

infringement

86

pAT pAoU

L
BBw Bp RBB hU

cost estimate

(k{ BU S ) q hU
site preparation BnB q\U ,BnB nAkU
B jo nBLA ,B nAkU
inventory build-up
direct financing

B Tv nAkU
AkU
SB AkU

continuance

going concern continuous going concern


fraud in sales

B nj L ukU
BTTiA zBpC pAoU

after-closing trial balance

RkU pA uQ) BTTiA zBpC pAoU


BMBve TvM pA kM zBpC pAoU (woMBve
post closing trial balance

L BBw Bp RBB hU


tax loss carry back

UBB hU
tax abatement
BnAm Bow UBB BAq .hU
UBB zU ,|Bi
investment tax credit (ITC)

S hU ,jn hU


ad hoc discount
loss discount

Tn Swj pA k hU


k hU
distributor discount kpU s hU
nBM Ao hU ,e q hU
discount forfeited kz jBTwA

freight rebate
irregulatory

unadjusted trial balance

hU
offend
k{ i KUo ,jo hU
customs offence o KU ,o hU
letter of violation
BhU
unstuffing (UK) (oTB pA B hU) hU

opening trial balance

(unloading of container)

closing trial balance

BTTiA zBpC pAoU

= postclosing trial balance

(kzkU) kzbA zBpC pAoU


eBTTA zBpC pAoU
BMBve TvM pA kM zBpC pAoU

post-closing trial balance

S nBLA nj hU
unloading temporary store

oUBj TvM pA yQ zBpC pAoU

unloading

xo ,hU
dU ,nAk ,hU

preclosing trial balance

k{ U zBpC pAoU
extended trial balance

landing storage delivery (LSD)


unloading of ship

Tv JBve zBpC pAoU

unloading of aircraft

fund trial balance

B L B zBpC pAoU
pre-closing trial balance
trial balance

Tz hU
BQA hU
Ao xpnA hU

estimation of scrap value


estimation, estimate

zBpC kB ,zBpC pAoU


UBk zBpC pAoU

preliminary trial balance

(jnCoM) hU
jnA  RnBvi hU

constructive total loss


simple estimate

]nBi RnB\U pAoU

jBw hU
Bp B jw hU

balance of foreign trade

estimation of profit (loss)

automatic balance

estimation of cash-flow ] xjo hU

nBji (pAU) pAoU


RBki BB pAoU

balance of goods and services


self-balancing

pAT pAoU

estimate of costs

ZnBh hU
nBLA j] hU

estimation of stock in hand

87

,
oU .qU yAq A ,
oU

abridged balance sheet,

o~Th BpAoU

abbreviated balance sheet


interim balance sheet

(woMBve RkU pA uQ) BTTiA BpAoU

(woMBve RkU pA uQ) BTTiA BpAoU


closing balance sheet

AnjB BpAoU
pATB BpAoU
final balance sheet
B BpAoU
tB BpAoU ,k{ BpAoU

opening balance sheet

common-size balance sheet

current cost balance sheet

combined balance sheet

budgeted balance sheet

unbalanced balance sheet

LoU BpAoU
Tv JBve kB B pAoU
Bow S{BLA ,Bow  AoU

fund balance

pA uQ zBpC pAoU ,BTTiA eBTTA BpAoU


kU BTLY B\A BMBve TvM
nB] xpnA BM BpAoU
A]jM BpAoU
JBve { M BpAoU

account form balance sheet

accumulation of capital
customs transit

o SqAoU
AoL] BkB RBLUoU

compensatory balance arrangements

oj JBve { M BpAoU


double account form balance sheet

|Bi n M BpAoU
special purpose balance sheet

array

BjAj U , A KUoU
SBnj KUoU
originator
kU ,kjKUoU
customs clearance
o pA }ioU
wnpBM kM }ioU
collocation arrangement kM

cleard without examination (CWE)

( ) iAj o~ S] }ioU


clearance for home use
customs cleared

o pA k{ }ioU
internal traffic
iAj jjoU
substantial doubt
wBwA kjoU
professional skepticism
Aoe kjoU
nAj n oM BjAj woU

k{MyQ BpAoU
proforma balance sheet

(AvB) LU BpAoU


balance sheet comparative

(RBeA pA uQ) k{ kU BpAoU


adjusted balance sheet

SB AnAj jB~T A BBM U BpAoU


conglomerate financial statement Th
~dU pA uQ U BpAoU
consolidated balance sheet after
acquisition

o BpAoU ,U BpAoU


consolidated balance sheet

plotting the data

balance sheet

BM RBB kBwn Ake M AoM UBB koU


UBLwBd Bxn  pA jBTwA

(statement of financial position)

tax avoidance

classified balance sheet

B S Rn ,BpAoU
k{ kML BpAoU

nAkMBve Be B BkoU
accounting gimmicks or tricks
promotion, upgrade

BUnA ,oU
employee class promotion AknB oU
appreciation of value
xpnA oU
(S nj) yAqA , oU .qU yAqA , oU
increase reduction, rise (in price)

kz kML BpAoU
unclassified balance sheet

( o B nA BM) o BpAoU
balance sheetproforma
false balance sheet

JlB BpAoU
B L B BpAoU

pre-closing balance sheet

88

B RvU

SiAjoQ MB nj jBwA vU


documents against payment

RAoM L MB nj jBwA vU


documents against acceptance

T o n ,jo kk{
oU

boom (to)

To n ,jo kk{ oU


price increase
S oU
(S nj yAqA) S oU
increase in price

RAoM L MB nj jBwA vU


doucments against acceptance

~ B jBzQ vU

S qU oU
appreciation depreciationand
horizontal combination

SwAijAj vU
nBM kMpB] ,z vU
voluntary liquidation
nBTiA vU

A KoU
combination
TwQ M ,KoU
product mix
kU KoU
manufacturing mix
SiBw KoU
BMBve (nBTiBw) KoU

(voluntary winding-up)

accounting construction

submission of the tender


submission of a claim
lashing

B{n pA LoU BM nBTiA vU


integration voluntary settlement

(Bow SiBw) Bow nBTiBw ,Bow KoU


capital structure (financial structure)

extinguishment of debt, early

kM vU
kwnow nj kM vU

settlement of debt on time

koi xn M BSo{ KoU


purchase method
evidence mix

settlement by abandonment

kA{ KoU
vertical combination
j KoU
combine
jo h ,jo KoU
least-cost combination q oT KoU
financial mixture
B KoU
product (production) mix ~d KoU
inverted scale
t KoU
nB\U BkeA KoU

settled, cleared

k{ vU
legal settlement
B vU
~ e ,jo c ,kzhM ,jo vU
settle
jo
liquidate jo k ,jo qnA ,jo vU
winding-up
So{ dA B vU
settlement of a credit
nBLTA vU
credit facilities
(nBLTA) nBLTA RvU
MBT nBLTA RvU

business combination

swap credit facilities

foreign currency exchange

bank facilities

re-exchange

solution

eAn ,(SiAjoQ ,vU)


k pA yQ vU
clear, pay off
jo JBve vU
settlement
kM qnA ,(JBve) vU
settlement of claim
RnBvi vU
RBLB pA jo oo \T nj vU
defeasance

BM RvU
(no ) n RvU

emergency facilities
financial facilities

kw B Sd kFU ,kw \vU


authentication
capture (to)

To ,jo ohvU


prospective basis
kC Bnj M ovU
translation, foreign
kLU ,pnA ovU
exchange, foreign currency coversion,
conversion of foreign currency

pnA kLU ,pnA A ovU


(pnA) jk\ ovU
pnA fo ovU

translation of foreign currency

B RvU

cash conversion

k ] ovU

89

AjA B 
U M ~U

economic substance

existing facilities

professional consitituencies

facilities and limitations

jB~T A RzU
Aoe BjB ,Aoe RzU

nAmBow \ jB\A ,UoQ zU


portfolio construction
capital formation

j] RvU
BSjkd RvU

(jBeC M oAj M) q kMvU


pro-ration of costs

Bow zU
k{ zU
UAnjB BzU
koi o pA KeB~U

purchase acquisition

jBeC M ,oAj M) oTz q kMvU


pro-ration of joint costs
(kU
prorata
SLv M vU
proration
jo SLv M vU
jqTwj (}~hU) vU

friendly takeover

allocation of wages

encourage
export incentives

progression
progressive

j] RvU

affirmation,

BTwj KeB~U
(wk B jk) kB~U
kB~U
(kFU) k~U

simple allocation

jBw (}~hU) vU
nBMow jBw (}~hU) vU

simple allocation of overhead

confirmation, certification, verification

allocation of

ratification

K~U ,k~U
certification, certificate
(A ) k~U
yAqA kFU B k~U

resources, resources allocation

increase endorsement

proportional to recorded amount

decrease endorsement yB kFU B k~U


possession

o~U
BAnAj o~U
jo co~U
(vU) ~U

alienation of assets
specify

settling, settlement, clearance

RBLB j ~U ,JBve ~U


clearance

k{ SLY L BM KwBT }~hU xn ,vU


allocation, appropriation apportionment,

jo vU ,jo {ow ,vU


overhead appropriation

eAo M nBMow (jo {ow) vU


appropriation of overhead to processes

oAj M q (jo {ow) vU


appropriation of cost to departments
gain (profit) sharing
prorate cost

settle up

jo JBve ~U


dA B JBve ~U

settlement of account on dissolution

jw vU
q jo vU
q }~hU ,q vU

cost appropriation, cost pro-ration, cost


assignment, cost allocation

liquidation of a company

So{ ~U
nAmBow B FU RB~U

MB (}~hU) vU

oAj M nBMow Bq vU
appropriation of overhead to

financing and investment decisions

department

pricing decisions

risk increase

dividend decision

problem delineation

nAmS RB~U
jw vU M Mo RB~U
AjA B  U M ~U

keep-or-drop decision

oi kkzU
(Fv)  BM cozU

legal formality
customs formalities

B RBozU
o RBozU

90

BU

q ka M ~U

commercial guarantee

nB\U
U
secured by mortgage
n
U
BTwj vo ,kw
U

q ka M ~U
multi-alternative decision
financing decision

B FU ~U
o AnA qB] ~U

accommodation endorsement

|Bi Ao{
U

bond-refunding decision

representation and warranty


export credits guarantee

nB]A B koi ~U

RAnjB
U

department (ECGD)

decision to buy or lease


decision makers

implicit guarantee


U
gv MB o
U
product warranty
(kU) jnCo
U
T{Aj SA ,TiBw ~ ,jo
U
irrevocable guarantee

secure

Bko~U
BpBwoM Bko~U

external decision makers

Bko~U ,BpBw oM Bko~U


(BpBw nj) iAj nB\U keA pA ZnBi
internal decision makers

WBY }h{ k
U

decision making

third-party guarantor

nB Ao]A B
U

~U lBhUA ,o~U
B FU AoM o~U

funding decision

performance bond letter of guarantee

nB B\A ve B
U

T BU o~U
tactical decision making

performance bond guarantee (P.B.G)


interest-rate guarantee
unsecured
loan collateral

oM fo
U
kz
U
A BY ,A
U
kCnj q
U

matching concept of cost and income

kCnj BM q MBU

Aoeo o~U
dysfunctional decision making
financial decision making

B o~U
B i ~U
approval of the budget
]jM K~U
approval, confirmation,
kFU ,K~U
crucial financial decision

authorization, confirm

matching of cost with revenue


reconciliation

BpAoU K~U

BMBve LU

approval of the balance sheet

(reconcilement) of accounts

Aok eqAe K~U

k Apn LU

approval of the directors remuneration

daily cash reconciliation

specific authorization

comparative

disapprove

(AvB) LU
kCnj pBwoz ,{Q ,Q oU
laundering
ozB
market equilibrium
nApBM jBU
balance sheet equation
BpAoU jBU
(S BvU) S jBU
price equalization
co-operative, cooperative

BU

process map
conflict of interest

|Bi K~U
jo K~U
kAo o~U
B jB
U
BM B jB
U

potential conflict of interest


money back

SiAjoQpBM
U
o{ k kM
U

unconditional guarantee

 RAoU ,k{ qnBoM RAoU

ad valorem tariff

xpnA BL oM oU
kMoU
d]oU oU

tariffication

tariff preference, preferential tariff

91

oiFU \U

leading and lagging

oiFU \U
(k{M) nBM Bpn jAkU

number of days of sickness


authorized stock

pB\ w jAkU
A \e ,A jAkU

protection tariff

TBe oU
seasonal tariff
~ oU
customs tariff
o oU
mixed tariff
Th oU
preferential tariff
(d]oU) pBT oU
tariff peaks
oU oX Ake .BM BoU
RAjnA rnB{ nw ,B A oU
import surcharge
optimum tariff

bargaining tariff
import tariff

initial sample size


closing adjustments

BTTiA RkU
B Bw BBQ (RBeA) RkU

year-end adjustments

RBme (RBeA) RkU


adjustments and eliminations
prior years adjustments

M oU
pBa oU
(UAjnA) o oU
o oTz oU

L Bw RkU
 TwA kU
nApBM (xpnA) S BM kU

depreciation adjustment

marked (of marking) to the market


debt adjusting

kM kU
Tn xo B k{ BU BM kU

common customs tariff

jo U ,jo oU


. oU
problem definition
v oU
cost definition
q oU
U SBe ,onB Ski nBTA ,U

cost of sales adjustment (COST)

lay off, vacation

price level adjustment

define

general definition

shut down of factory


lock out

BinB U
(BonB wU) BinB U
(kz nB pA Swj) nB U

cessation of work
abandon operations

RB jo U
shut-down, holiday, day off
U
RB  U B U
abandonment of operations

({B ,nB ,BinB ) k{ qnBoM U

B BMBve kU
adjustment of final accounts

Q xjo nj Bow kU
monetary working capital adjustment

S cw kU
modified
k{ okk\U ,k{kU
modification of terms
Ao{ kU
marking
T{Am S ,kU
seasonal adjustment
~ kU
price adjustment
S kU
haircut
nAjBM AnA xpnA jo kU
readjustment
jk\ kU
j] kU
inventory adjustment, stock adjustment

planned shut down


abeyance

UM ,U
BA ,pBvM ,wBwA RAoU

improvement = betterment

nAjA  RAoU ,k{ qnBoM RAoU


planned maintenance

pnA ovU pA {B kU
translation adjustment
unadjusted
tariff

kz bA ,kz kU
oU
(B nk B jn) knAjpBM oU

prohibitive tarrif

92

nAjBM AnA xpnA U

tax liability

AoyQ RAoU

UBB (kM) kU
promise to pay
SiAjoQ M kU
undertake a payment
jo SiAjoQ kU
transit bond-note
SqAoU kU
fixed obligation
SMBY kU
BTeA kM ,BY kU

preventive repairs

secondary liability

ordinary repair

stock subscription
underwrite shares

Bw koi kU
jo Bw koi kU
jAjnAo koi kU

negotiated underwriting

kU ,nBLTA FU ,(RAkU ] nj) kU


incumbrance(s)
q
warrant for payment SiAjoQ (nTwj) kU
capital commitment
ABow kU
BkU ,kU M Mo ,kU

AoyQ RAoU
B  wBwA RAoU ,L oTo RAoU
jo qB] B A RB U qTv
extraordinary repairs
/j{ AnAj
overhaul,
jBA oU B wBwA oU
major repair or extraordinary repair

jB oU
repair and maintenance S{Ak oU
generalization
jAj U
dept-equity swap
Bw BM kM U
audit rotation BwoMBve yioa (U)
(pBw) pBvM U
replacement and betterment

nB o{ U
postponement of inception
commitments, obligations,

deed of convenant

liabilities, encumbrances

consideration

ApAMB ,Y , ,kU
B kU
contract obligation
jAjnAo kU
price undertaking
S kU
short-term liability,
Rk BU kU

lease obligations

short-term obligation

economic obligations

(RA)kU

nB]A RAkU
ABow RkkM AnB]A RAkU

legal obligation

capitalized lease obligations

ABow nB]A RAkU


obligations under capital lease

warranty deed

jB~T A RAkU
primary obligation
A A RAkU
long term commitments Rk kM RAkU
secondary obligations
BY RAkU
specific commitments
|Bi RAkU
government obligations
Sj RAkU
employers liabilities
BonB RAkU
obligations outstanding
 RAkU
o AnA nj Znk RAkU

quasi-loan

covenant of equal coverage

B kM ,B kU
financial liability (obligation)

ABow ZnBh kU
commitments for capital expenditure
remaining obligation

j] kU
letter of commitment, warranty, BkU
written undertaking

BkU
oz (A) kU
nBTA jn ZnBh  o ,kU

cash commitments

k RAkU
BTeA BkM RAkU

commitment
joint bond

oTz SB B kU
BwBwA tBwA oM w o wA xpnA U
par-value capital stock
So{
valuing securities
nAjBM AnA xpnA U

commitments and contingent liabilities


obligations and duties
repurchase transaction
obligation

B RAkU
koipBM kU
kM ,kU

93

koi RBU

So{ nApBM xpnA U

inflationary changes

nU RAo U
xjo Bow nj RAo U

working capital changes


seasonal variations

So{ nApBM xpnA U


market capitalization (market valuation)
asset valuation

~ RAo U
BwBwA jB RAo U

BAnAj xpnA U
nAkMBve nj xpnA U

accounting valuation

alteration of the articles of association

oj nB\U B M nB\U B pA jBTwA o U

jB Bw xpnA U
common stock valuation

brand switching

nB\U keA xpnA U

BjpBM Bw ,BjpBM omQo U


variablility of returns
conversion

mark up pricing

o B nj o~U ,kLU ,o U
jB~U Bw ,jB~U o U

random variation

change alter

business valuation

S yAqA U
k{ BU BM U

cost determination, cost finding

o ioa BL oM AnAj k{BU BM U


jo bA ,jAj o U
jLM S] AnAj o U

life-cycle costing
floating prices

alteration of asset for improvement

nAkMBve Bxn A nj o U

BT (SLXU) U
o nA e U

assessment of duties

change in accounting principles and

income determination

methods

wage determination

nAkMBve (B)jnCoM nj o U
change in accounting estimates
change in equity

SB e nj o U
B }Bi nj o U

incremental net benefit

Bow nj o U
alteration of capital, change in capital

(pnA) kLU fo nj o U
change in conversion rate
downturn
price-level changes,

q ow BM kn o U
BS cw o U

tier

nAjBM AnA kM L B (]nj) LUn U

B jAj B\A AoM KwB Bp U


market timing
price determination

S U
kjzU A BM jk\ U
declassified cost
~d
timing
kLBp ,Bp S U
experience rating
fo U
unitization
keA U
fix
S SLXU U
k{ BU BM U ,q U

changes in the price level

cost ascertainment

primary movement

costing production

A kk{ o U
{ o U
change Q jo joi ,jAj o U ,jo o U
alteration of the books oUBj bA o U
incremental
zAqA ,B , BU
exchange difference
ovU RBU
purchase discrepancy
koi RBU
change of occupation

kCnj U
jqTwj U

kU q U
nBBQ MBq ,jAjnAo q U

contract costing

o ~d q U
costing by-product

oTz ~d q U
costing joint-product

94

BA jw vU

delegation of responsibilitySv U

nB SM jqTwj RBU

shift differential

yzM B BU
demand for payment
SiAjoQ B BU
toMBve AoM M y{Q B BU

nB SM jqTwj RBU


carrying market
S RBU
price difference
S RBU
differential
BU ,S RBU
absolute difference
 RBU
permanent difference
z RBU
letter of intent (LOI)
BBU
detect
z ,wnpBM ,yTU
interpretation
ovU
accounting interpretation nAkMBve ovU
interpret
jo ovU
B .ATd ovU

insurancedemand for auditing

semantic interpretation

Ski B B AoM }h{ B BU ,B BU


demand, requirement

A (SwAinj) B BU
application (request) for loan
letter of application
elastic demand

AkhTwA B BU
yz BM B BU
nApBM BM B BU

market demand potential


inelastic demand

j pA Bw (koi) B BU
application for shares through broker

(RBAodA) RAoB ovU


interpretation of variances

tnM nj xomQ S] BSo{ B BU

oLU w ,SwnjB ovU

application for listing

misinterpretation

aggregate market demand

separation of accounts

nApBM  B BU
nBLTA yBz B BU
joint demand
oTz B BU
jo o ,jo dU ,jo LU

BMBve U
RAnBTiA e U

credit application

separation of rights and powers


split risks

RAoi U
oAj M BinB U

assume, bear
undertake

jo kU ,jo LU


nj w KeB B nBL)  kU
absolute priority
(K
approximate
hU ,KoU
approximation
LoU \T ,KoU
pU ,vU ,nBLTA vU

factory departmentalization
separate

jo Ak] ,jo U


kU
break bulk
R~d U
segregation of duties
B U
Th Bq U
sorter

allocation, apportionment,

separating mixed costs

appropriation, expertise, assignment

oTa ByhM M keA q\U B U

B kM v ,B vU

disaggregation

statutory apportionment

delegation of authority

M (Ank) qo Sj BkCnj vU


d TBA BSj

decentralize

general revenue sharing

BUk M ]jM Bw B B nj vU


phasing
oTM oT n M oTBU
melon
B A jw vU

nBTiA U
oUBQ Bjn M nBTiA U

p\ ,q\U ,K~U ,nBTiA U


authorization
delegation of work
handover

nB U
jAj dU ,jo U

95

ow M ow U

name plugging
proprietorship
pure play
unitized cargo
compeletion

nB\U S B B nAoU
B U
~dU
dU
U
B BRn U

completion of financial statements

iAj BoT Sva jo U


completing the engagement checklist
supplementary

U
nAkMBve vU
unimodal
BU
information technology RBA rU
roQ nj okk\U MBpnA U
accounting technician

project evaluation and review technique

roQ L{ U
project network technique (PNT)

Tvw pC BU
system-testing techniques

k{ w ,BTB nj SnBz ,BTB vU


activity sharing
BTB nj
B tBwAoM nB vU
functional basis split

oj AnAqnB BM nAqnB v vU


give up
devise

BS L T oUB vU


keA ka B j M BpBw keA vU
divisive reorganization
BAk] nB\U
fault
o~U
SABM me Rn M KU
material omission
trade fraud

nB\U KU
UBnAkU KU
B So{  M SwA  So{ nj KU
corporate fraud
k{BM C
throughput scam xpAjoQ So nj KU
S ] BS nj KU
procurement fraud

pricing and extension fraud

MBpnA BU
evaluation techniques
program

k{ w ,BTB nj SnBz ,BTB vU

internal fraud

BpBw nj KU
ABAn KU
nAjoM ,jBTwAw ,KU

computer fraud

BoM wnoM MBpnA BU

evaluation & review techniques (PERT)

BoM dU q\U BU
program analysis techniques
consolidation techniques

U BU
quantitative techniques nAk BU
iAj oT Tvw (M jBTA) oM U
reliance on internal control

S A e BM U
consolidation with minority interest
one-line consolidation

owU U
multi-stage consolidation Aeoka U
~dU gnBU nj U
consolidation at acquisition date

~dU (gnBU)  nj U


consolidation at acquisition

ow M ow U


line-by-line consolidation

deception, fraud, fraudulent


non management fraud

Toko KU
employee fraud
AknB KU
cheat jo nAjoM ,jAj Ko ,jo KU
customs fraud o hU .o KU
B S U Rn M SwA LU
nAkoi Bp M k{ BwnA
quality substitution
potential dilution

BM U
cost down expense
q jAj U
k{BU BM yB ,q U
cost reduction
satisfice

kTB n ,jM B ,BU


k BU
group assignments
o BU
evolution
BU ow ,\nkU BU
recur
T{Aj nAoTwA ,k{ nAoU
major duties

96

kSBe B o{ ,TBe  AU

bond discount

nAjBM . o AnA qU
BM hU ,BM q ,BM qU

bank discount

]n e kM qU
discount without recourse

UC BkCnj qU
discounting future earnings

(jnCnj pn xpnA M) k{ qU
discounted

TBnj jBwA (jo ) qU


discounting notes receivable

k{ qU k AoL] ,] xjo qU
discounted cash flow
rediscount

jk\ qU
compound discount
Ko qU
adjustment, setup
kU ,bA ,U
draw up a declaration BnBA jo U
/ fill in the declaration

u\Rn jo U
draw up a process verbal
regulate

jo RAno ,jo U


dU AoM BnBM jk\ U

re-consignment
martingaleBp Bnj KveoM ojB U
metric ton
ton

( 2204.6) oT U
( nAq jB) U
S pe nj zhM U

Bw U

consolidation of shares

Bw U
consolidated
k{ U
full consolidation
B U
consolidate
jo U
proportional consolidation KwBT U
proportionate consolidation
Lv U
evening up
pn B nj B jo BU
wholly owned
SB BU
price discrimination
S qBU
market tendency
nApBM BU
bias
ow ,K~U ,ow ,BU
extension of credits
RAnBLTA kkU
renewal of a lease
nB]A jAjnAo kkU
(pBwowjnj) nAjv A kkU
troubled debt restructuring

nAk jBwA qoU


centralization of records
centralization of data

RBA qoU
nA qoU
devolution
AjpqoU
centralization
AoqoU
taking possession
U
repossession
BY U
repossess
jk\ U
T{Am VnA M ,S w M B U
centralization of affairs

bequeath

jo U ,B jk\ U

diversification across industry

repossession of goods

xoTv ,So{ BSB M kzhM U


diversification
BSB Aj jAj
variety of accounts
BMBve U
~d U

possessive

product variety, product diversity


sole

jo ,nB~dA ,BU


agreement by arbitration Se BM AU
voluntary arrangement BkM ow oM AU
collective agreement
] AU
kSBe Bo{ ,TBe AU
protective convenant

U
revaluation alternation MBpnA kk\U JBU
2240 BM oMAoM) kM U ,( 1027) nqM U
long ton
(kQ
imprest cash (fund)
AjoAhU
pnA xpnA wn qU
exchange devaluation
fail (to)
discount(ing)

jo SA ,jo qU


qU
TiAjoQ jBwA qU

discount on notes payable

97

nAkMBve BjnAkBTwA Ao]A BU

binomial distribution
probability distribution

nBC pU
RBTeA pU
RoY A pU

initial distribution of wealth

kCnj A pU

Se nj  AU

arbitration agreement

Se nj AU
non-compete agreement SMB n k AU
sales agreement (contract)
xo AU
oz xo AU
conditional sale agreement

initial distribution of income


income distribution

kCnj pU
T{BLA A] j pU

cumulative binomial distribution


distribution of dividend
conditional distribution

Bw jw pU
o{ pU
q A pU

RoY nj k{ w jAjnAo .AU


share-the-wealth agreement
contractual agreement

jAjnAo AU
AnBL BM ~U (nAk nAo ) AU

scheme of composition
occomodation

functional distribution of cost

nAo ,kBv ,AU


agreement
BSA ,AU
B kw ,B A ,BAU

distribute

contract note, charter

jo pU
(oM ,Bow ,jw) jB pU

physical distribution

oTz JBve BAU


joint account agreement

(] ,kCnj ,q) KwBT pU


pro rata distribution

 RBLYA AU
proof beyond a reasonable doubt

redistribution

jk\ pU
jAkU , nqM B pAkA ,o pU
sampling distribution
nj A
oAj M q pU

SiAjoQ nj BM BAU


potential ability to pay

SiAjoQpBM nj ko A BM BAU


potential ability of borrower to repay

departmental distribution of cost

earning potential

{ow ,Bq }~hU ,q pU


nBMow jo

earning power

cost distribution, expense distribution

operating capability

(vU MB ) ,jw vU B pU


distribution
development, expansion
external expansion
internal expansion
economical development
develop, expand

wU
oM pA wU
nj pA wU
jB~T A wU
jAj wU
TB wU

under developed, undeveloped


blanket recommendation

 U
nAkMBve BjnAkBTwA Ao]A BU

statement of recommended practice


(SORP)

kCnj Kv BM AU


nCjw Rnk ,j jw AU

UB AU
financial capability
B AU
cost efficient
q o pA omQ]U
justify
jo ]U
kwn o ]U ,woMBve o ]U
audit brief
lodgement

joPw ,jU
infation
nU
inflation
n U
deflating
AjpnU
galloping inflation
jBe n U ,kMBT{ n U
hyperinflation kk{ nU ,ThvB nU
demand pull
B BU yAqA pA {B nU
inflationary
nU

(AjB] AM  e jBdUA =) oU

98

woMBve BU

nApBM S M }BiB kU
gross national product at market

A S M }BiB kU
gross national product at factor
actual production

A kU
]jM BM vB nj A kU

actual production versus budget

(Bw ,B ,T ,pn ,SBw) o kU


production per (hour, day, week, month,
year)

B w M AnAj TiBw B kU
built by owner
manufacturing

SiBw ,kU
BQBBQ ,oUBU
k{BU BM BM kCnj oUBU

off-setting

offsetting cost with revenue


clearing

(BM BTA ) oUBU


counterfoil (check)
a U
check stub
a xwU
dividend stripping
Bw jw pBwU
procurement
jo Ao ,nAkU ,U
prepare
jo U
xnAq nBzTA U
preparing and issuing report

B BUn U U
compilation of financial statements

BnBA jo U U
prepare a declaration

~U nF wU AA pA Two U
estate accounting

(AjB] AM  e jBdUA =) oU
TIR (international road transport
union IRU)

woMBve BU
audit recommendations
deregistration

B BjAkn SLY  U
(SB k)  U
technical insolvency
 U
cessation
nB\U RB  U
actual insolvency (SiAjoQ nj)  U
absolute insolvency
B  U
SiAjoQ nj AUB ,k T{Ak , U
insolvency
BkM
cessation of learning
ojB  U
foreclosure
AA L ,AA  U
L ,o] , U
inactivity

seizure, attchment, stoppage


foreclose

n jo L . U
confiscate (to)
(jo L ) jo  U
BjAj e o pA ,AnAj o~U  U
impound
bankruptcy trustee

Tv{n SU
LA kU

mass production, large scale production


primary production

A kU
over product (LA kU) pAkA pA yM kU
net domestic product iAj }Bi kU
marginal net product
B }Bi kU
wA So cw nj kU
capacity-level production
job production

(AB) jqnB kU
(B ) jo kU
reproduction
jk\ kU
national product
~d (kU)
joint production
oTz kU
expected output
nBTA jn kU
A S M iAj }BiB kU
produce

gross domestic product at factor

AnAj }BiB kU
gross domestic product (GDP)

}BiB kU
gross national product (GNP)

V
kML RBeA ,kML kk\U SLY
reclassification entry
amendment entry

(eA) dd~U SLY


BTTiA kU SLY

closing adjustment entry


accrual entry

kU SLY
kme SLY
posting to T-account T { M JBve SLY
BMBve SLY
eliminating entry

posting to accounts, entry in accounts


summarizing entry

k{i SLY
perpetual entry
Aj SLY
perpetual inventory B j] Aj SLY
JBve oUBj nj SLY
entry in book of accounts
journalization

Bpn oTj nj SLY


date of entry
(oUBj) SLY
post entry
(B B\A pA uQ) oTj SLY
gnBU KUoUM Bpn oTj SLY

beta stationary

BTM Ko jM SMBY
continuous, constant, fixed
oTv ,SMBY
fixed
() SMBY
recorder, registar, reliability
RBLY
stability
nAkBQ ,RBLY
onBM AkU ,TiA SBn ,(n) RBLY
consistency
(n RBLY)Bxn
dividend stability
Bw jw RBLY
functional fixation
jo RBLY
stability of price
S RBLY
oTj nj SLY ,o ,jnA , ,UnC ,SLY
entry
monthly closing entry

BB BTTiA SLY
remote job entry
nj An pA SLY
registering of deeds
jBwA SLY
land and deed registry  A jBwA SLY
oTj BLT{A ,BLT{A SLY
clerical error
incorrect entry

( ) BLT{A SLY
(kU) eA SLY

chronological entry

(JBve) oj SLY

adjusting entry, correcting entry

dual aspect entry, double entry


double entry,

(Mj) oj SLY

Bpn oTj nj eA SLY


adjusting journal entry

book-keeping by double entry

daily time records

daily entry(log)

prime entry

Apn SLY
day by day entry
pnMpn SLY
record
jo oTj SLY ,nk ,MBw ,SLY
simple entry
(o ) jBw SLY
time-keeping nB RB A SLY ,nB RBBw SLY

original entry
debit entry
credit entry
closing

Apn nB RB A SLY


A SLY
 oTj M  ,A SLY
nBkM SLY
nBBTvM SLY
S BMBve TvM SLY

koi ApAMB ,B Y

100

xnBw SLY

import order registration

xnBw SLY
registration of companies
BTo{ SLY
registration of trade
nB\U SLY
mark, trade mark registry
covering entry

B SLY
(nBBTvM MB nj nBkM) MBT SLY

offseting entry, contra entry

Ko SLY
compound entry, combined entry
corresponding entry

(jB) MBz SLY


portfolio entry
nAjBM AnA j] SLY
register
SLY ,kBwn SLY M ,jo BSLY
adjusted entries
eA BSLY
BLT{A cd~U ,eA BSLY
correcting entries, adjusting entries

(BMBve TvM n M) Bw A BSLY


annual closing entries

woMBve kU BSLY
audit adjustment entries
altered entries

k{ bA o U BSLY
self-balancing entries
pAoU ji BSLY
book-keeping entries
nAjoTj BSLY
two-line entries
owj BSLY
gnBU KUoU M Bpn BSLY
chronological records

SLY ,BJBve TvM M Mo BSLY


BTTiA
closing entries
accrual costing

kU xn M Bq SLY
,Bpn UnC (B ) jB ,B SLY
article
\ B Bpn nj B
social wealth
BT]A RoY
stock of wealth
T{BLA RoY
initial wealth
A RoY
national wealth
RoY
terminal wealth
B RoY
koi ApAMB ,B Y
purchase consideration

Z
oe S ,oe BB]
professions position

qB]
replacing, replacement, substitution
debt refunding

kM AnA qB]
o AnA qB]
U ,qB]
RAjnA qB]
RnBvi AoL]
me ,SAo ,AoL]

bond refunding
replacement
import substitution
award of damages

product launch

nApBM nj ~d TiAkA B]
handling of goods
B B\MB]
transposition
jAkA T{ B\MB]
rotation
B U ,B\MB]
plant rearragement
RC{B B\MB]
collective
] ,B]
dU jn nBC B]
universe, population
opulation of interest
accountants society

set-off, compensatory amount

o jn nBC B]
AnAkMBve B]
Tv AnAkMBve B]

double-taxation relief

independent accountants society

equivalent compensation

economic community

compensatory

B
RBB AoL]
jB AoL]
(k AoL]) AoL]
B RBA pBwAk]

jB~T A B]
BQnA jB~T A B]

European economic community (EEC)

disaggregation of financial data

BoC wn AnAkMBve B]

,Bzo Sv U ,pBwAk]
separation
(jo ,BAk])
nAqnB vw nj BoTz JBve pBwAk]

american society of certified public

individual segregation

association of book-keepers

schedules of depreciation

affluent society

 TwA Ak]
woMBve RB kMBp Ak]

audit work schedules


tax (taxation) schedules,

UBB Ak]

accountants (ASCPA)
international

Bn B] ,o~ B]
potential substitution
BM zB]
BA ,qB]
premium, prize, reward, bonus

schedules of tax
tax tables
cost tables

AM AnAjoTj B]

(kU KveoM) kU qB]


UBB Ak]
q Ak]
Bn kC xpnA k]

future value of 1 rial table

production bonus

(Bw jw B\M w) w qB]


share bonus, share premium
export bounty

UAnjB qB]

102

(Bkw) knB o]

k{ qnBoM BSB Bp k]
planning calendar

Bn nj A Bv A  xpnA k]
present value table of an annuity of

TiAjoQ BMBve w k]
accounts payable aging schedule

TBnj BJBve w k]
accounts receivable aging schedule
payoff table

Bn nj A Bv
A xpnA k]

RAkB k]
AnAj jBTwA MB o k]

1 rial at beginning of period

Bn jB Bv A  xpnA k]
present value teble of an annuity of
1 Rial

Bn  xpnA k]
present value table of 1 Rial

life table of asset


investment

 TwA k]

nAmBow BTo k]

amortization (depreciation) schedule

opportunities schedule (IOS)


annuity table

vA v k]
BS k]
dU q\U (oMnB) k]

schedule of prices

A  TwA k]
loan amortization schedule
repayment schedule

SiAjoQpBM k]
Ko oM k]

analysis schedule

compound interest table

physical flow schdule

saving schedule

q xjo k]
schedule of quotations
B k]
kU jBeC jB k]

pAkA uQ k]
ok M jBeC kLU k]

conversion table

equivalent production schedule

 xpnA M kLU k]

kU nAk k]
rate schedule, rate card
fo k]
kCnj oM RBB fo k]

present value table

income tax rate schedule

allotment schedule

quantity schedule

crosswalk table

}~hU k]
(RAnBLTA ,]) }~hU k]

o T ka M MAn kj Bz k]

BTeA k] ,MBU k]

correlation table

contingency table

over absorb

tariff schedule

ke pA yM Jm]
kU M nBMow (}~hU) Jm]

applying overhead to production


absorb

( A M) jo Jm]
Jm] ov ,kz Jm]
absorbtion of cost (expense) q Jm]
overhead absorbtion, nBMow (q) Jm]
underabsorption

oU k]
o oU k]

tariff structure / nomanclature

Bow kjzU Aq]A nj RAo U k]


xjo nj

schedule of changes in working


capital components

xjo nj Bow RAo U k]

overapplied overhead

schedule of changes in working capital

exemplary damages

(Swo nj) k] nj ,BoM qn ,k]


schedule
T{Am
aging schedule
kMBp k]
roQ Ao]A k{kLBp k]

heavy penalties
overhead crane
white-collar crime

knAjpBM Ao]
w Ao]
(owBM) w Yo]
(Bkw) knB o]

project schedule

103

(TiBw) ]

inflow of cash

k ] jn Bo]
k ] UC BBo] ,UC k BBo]

future cash flows

BXTwA k BBo]
exceptional cash flows

hU ,xq ,o]

offence

hU ,xq ,o]


cash in flows
jn k RBBo]
data flow
BjAj xjo ,RBA Bo]
]jM U eAo ,]jM U Bo]
budget preparation process

B FU BTB pA Be k BBo]
cash flows from financing activities

BSiAjoQ nB] Bo]


current flow of payments

nAmBow k BBo]
investment cash flows

BSBnj nB] Bo]


current flow of receipts

L oTo k BBo]
extraordinary cash flow

cash out flow

positive cash flow

outflow of cash

SLX k BBo]
AnjB k BBo]

intermediate cash flows

(BSiAjoQ Bo]) Q Zoi Bo]

flow

k ] Zoi Bo]
Bo] ,xjo ,(TB) T{Aj Bo]
BjnAkBTwA kU wBw Bo]

B BvB) oMAoMB k BBo]


uneven cash flows
(SiAo
RB pA Be jn k ] BBo]

politicalization of standard setting

operating cash inflows

circulation

fine, penalty

o]
forfeit, penalty
SAo ,ABU ,o]
RApB\ ,o ,o] .o] ,o]

flow of goods

amercement, penalty

circulation of cost, flow of costs

k o]
cash penalty, amerciament (amercement)
amerce

jo k o]
SwQ n L RBq]

details as per attached sheet


partial

Tv ,q]
integral part
 q]
search
]Sv] ,jo \Tv]
joaalah, contract of reward
B]
counterfeit
]
forgery
KU ,] ,pBwkw ,jBwA ]
check forgery
a ]
collateral forgery
a ]
forge
jo ]
(TiBw) ]
forged, fabrication, counterfeit

(B) jBL (nL) Bo]


transaction stream

funds inflow

xjo ,Bo]
(~d) B xjo Bo]
] jn xjo Bo]
q xjo Bo]

transaction flow

B ,jBL Bo]
conciliatory
dB~ Bo]
free cash flow
jApC k Bo]
incremental cash flow B A k Bo]
cash flow
k ] xjo ,k Bo]
negative cash flow
 k Bo]
terminal cash flow
B k Bo]
k{ qU k Bo]
discounted cash flows
cash flow per share

w o k Bo]
nAkMBve RB nAj Bo]

accounting curved transaction

RBB pA L pA Q jn Bo]
pretax cash inflow

k ] jn Bo]
cash inflow, inflow of cash

kMQ ,o] ,kMo]

104

v]

selling license

xo (AoQ) pA]


land patent
p pA]
export licence
RAnjB pA]
trading certificate
Kv pA]
import licence RAjnA AoQ ,RAjnA pA]
globalization
k{ B]
rationing of exchange
pnA kMo]
kMQ ,o] ,kMo]

session, meeting

v]
meeting
\A ,v]
work prevention
nB pA o]
collection of data
RBA nC]
data gathering RBA BjAj nC]
collect savings
pAkAuQ jo nC]
proxy fight
BTB nC]
nBMow Bq nC]

rationing, couponing

collection of overhead costs


cross foot

] BdTA ,A ]
Tv nBAodA ]

direct labor total variance


totaling

kM ]
hash total
jBo ] ,nj ]
sum
] ,jo i ,jp ]
footing
j jp ]
jqTwj e Sv jp ]
adding the payroll
footing up

(JBve) j B Tw ]
(k{ ]) k{ ]

accumulative, cumulative
foot(ing)

j ]
\e joM BM S]) j ,A jo ]
cross footing, cross check
(TiBw
crosscast
B nA A jo ]
jo T{BLA ,jo ]
aggregate, collect

\ ,T{BLA ,TwQ M , AoT ,]


aggregate, total

y{Q SdU A k{M S]


main population under coverage
employed population

B{ S]
SBe ,L]
accounting aspects
nAkMBve BL]
counter-offer
jBzQ JA]
(nk) ] eAn ,JA]
aspect, feature

feasible solution
licence, permit

AoQ ,pA]

^
BAnAj kLU nj ,k ] xjo ioa
self-liquidating cycle
k ] M nB]
nAjnBLA B j] ioa

(KB ) { ,SB (nBTiBw) JanBa


activity format
SB
o BL , nBTiBw ,o JanBa

inventory and warehousing cycle

conceptual framework, theoretical

cash cycle

framework

k ] ioa
B BUn M Mo Bioa

financial statement cycles

o JanBa
]Twj jp Ba
abacus
Uoa
rotation of directors
Aok yioa
financing cycle
B FU ioa
SiAjoQ (koi) ~dU ioa
collective bargaining

transaction cycle

RB ioa
job cycle
nB ioa
revolve
kioa
waiver
BA ,oo ,{Qza
open check
k{k a ,pBM a

uncrossed check
k{k a ,pBM a
JBveo pA BM nj pBwJBve ,pBMa

KU ,a o pA ] jo JBve M


kiting
BM RB nj
k{ BM a ,(k{ SiAjoQ) BM a
canceled check
bankers cheque, draft,

sampling frame

BM a

cashiers cheque

acquisition and payment cycle

SiAjoQpBM Bow ~dU ioa


capital acquisition and repayment cycle

kU xjo nj ,kU ioa


production cycle
audit cycle

woMBve ioa
payroll cycle
jqTwj e ioa
BnB jqTwj e ioa
payroll and personnel cycle

cheque

BM a
certified check k{kFU a ,BM a
ji k a ,k{
U a ,BM a
cashiers check (cheque)
BM
TzoM a
bouncing cheque, bad cheque (US)
unpaid cheque

TzoM a
ov S M k{SzoM a ,dM a
nonsufficient fund check
j]

~d o nj ,~d RBe ioa


product life cycle
purchase cycle
cycle

koi ioa
nAjA (] nj) ,nj ,ioa
xjo nj Bow ioa

working capital cycle

RB xjo ,UB nj ,RB ioa


operating cycle
sales cycle

xo ioa

106

nBM ka q ,nBM jAj B] ,nBM ka

woMBve BAn BTva

dM a

check without provision

dM a
jkv a ,dM a

audit decision aids


exchange check

U a ,MBT a
T{m Rk a
travelers check (cheque)
UoBv a
dM a ,jkv a

dishonour cheque, cheque without

stale cheque

found, crossed cheque

crossed cheque, dishonoured cheque

cancelled check or cheque

marked cheque, stamped

paid check

n a

cheque, enfaced check

(k{ BM) k{ a

overdraw a check

k{ SiAjoQ a
a { ,k{SiAjoQ a
TiAjoQ a
TvQ a
T{mgnBU a
] a
BM a ,a
jo Ae a

postal cheque
out-of-date check

perforated check (cheque)

forged check

cashed cheque

k{ k a
kzk a
cash cheque
k a
dishonored cheque
a
post dated cheque (nAjRk) nAjk a
toTwj nj B MB , Bo] nj Ba

check (cheque)

float

bearer check, check to bearer

uncashed (check)

bankers draft order cheque


order check
cheque in collection

MB o Ba

 a ,kz SBnj a

uncollectable checks

outstanding check

deposit checks

check received

cancel a check

BM M k{nAmA Ba
jo BM An a
jo AnA AoM An a

present a cheque for payment

jo Ae a
Bo] nj a
Be ] nj a

TBnj a
kw a
oz a ,nAjkw a

blank cheque (check)

voucher check (cheque)

k{ SzoM j] ov j M  a
SwA

(BMo) ~h{ a
personal (check-cheque)

rubber cheque

check drawn

/j{ T{ BTwj w M  a
cheque-in facility
multi-shift

TM ka
A pA Twj xo koi nBM ka

cheque drawn in favour of creditor

(kTw jAj) BTA  MB a


negotiable check

daisy chain

draw (a check)

scote

legal inspectors

JBve i Ja
qa LwBd ,nAk JBve , i Ja

tally
stowage nBM ka q ,nBM jAj B] ,nBM ka

njB a
nBBTvM ] nj njB a

kz a
B tnpBM Sv a

(statutory examiners) checklist

B BUn Sv a
company accounts checklist

iAj BoT Swo .Sva


internal control checklist

b
xo M jw SLv ,jw {Be
profit margin

~d keA jw {Be

substantive

SA qBe
general accident
nB pA {Bo YjBe
work related injury, work nB pA {B YjBe

unit contribution

related accident

solvency margin

event

nBLTA k {Be
interest rate margin
jw fo {Be
profitability yield
nCjw (jpBM) Be
yield of sale
xo Be
yield of sale of asset AnAj xo Be
dominate
k{ [An ,k{  Be
corporate governance
To{ S Be
overheated
nU SBe
solvency case
nBvA k SBe
,A ,MBLe (JlB n) JBLe
bubble
(Bw JBLe) kLo
lock-up
Bow uLe
RBA pU Aj ,RBA nBzTA \e

jAkn , A ,YjBe
error cushion
BLT{A {Be
margin of safety (MS)
A {Be
margin xpnA RBU ,}BiB jw ,jw {Be
gross profit margin

}BiB jw {Be
xo {Be
segment margin nB\U yhM xo {Be
SnBz MB {Be ,xo {Be
contribution margin

contribution margin, sales margin, gross


margin, gross profit, ratio profit, margin
on sales
product line margin

extent of information dissemination

kU i xo {Be
total contribution margin  xo {Be
SLX xo {Be

money stock

positive contribution margin

Q \e
hU \e
kU kAqU \e

estimated volume

increasing volume of production

~d xo {Be
product margin contribution

 .Ko xo {Be

ovMow  nj (xo B kU) \e

composite contribution margin

break-even volume
volume
trade

}BiB xo {Be

B \e ,\e
RB xjo ,kTw jAj \e
volume

k{kTw jAj Bw \e
volume of shares traded

gross contribution margin

~d keA o xo {Be


contribution per unit

w , ,BA ,jw {Be


contribution (contribution margin)

108

BoTv oX Ake

xo \e

k{
U oTv Ake
guaranteed minimum pension

xo \e
sales volume = volume of sales

L MB jpBM fo Ake

nBTA jn kU  \e

minimum acceptable rate of return

contemplated total volume

minimum wage rate

legal maximum reserve

jn SB cw ,SB nBTA jn \e


expected activity level
nBTA
actual volume
A \e
BinB (kU) A \e

maximum (Max)

actual factory volume

jqTwj fo Ake
maintenance requirement
j Ake
B TikA oX Ake
oTzM ,oX Ake
SiAjoQpBM nj oX Ake

maximum period of payment

o L MB vn oX Ake
allowance for sampling risk

confidence limit

jBTA ke ,BA ke
nBLTA w ,nBLTA ke
S yAqA ke
Ake
B TikA Ake

credit ceiling
limit up
minimum (min)

(S j) o L MB vn oX Ake
allowance for sampling risk (ASR,

legal minimum reserve

precision)

minimum variation

o U Ake
A nAmBow Ake

wealth maximization

RoY pBw oX Ake


profit maximization
jw pBwoX Ake
maximizing price
S pBw oX Ake
j] nAk cw oX Ake

minimum initial investment

pB\ Bow Ake


authorized minimum share capital

maximum stock level holding

k j] nAk cw Ake

e w oX Ake


maximum capacity
So oX Ake
kU keA kU So oX Ake

minimum level of cash holding

plant capacity

lower of cost or market price (value)

peak efficiency

CnB oX Ake


maximum efficiency
AnB oX Ake
maximize
jo oX Ake
nAmBow jpBM jo oX Ake

minimum efficiency

maximize return on investment

minimization of cost

upper ceiling salary

xo {Be jo oX Ake

minimum price

S Ake
nApBM S B k{ BU S Ake
CnB Ake
k{ BU BM jo Ake

cost minimization

k{ BU BM jo Ake
minimize

maximization of contribution margin,

qa jo Ake
k AoL] kB Ake

contribution margin maximization

compensatory balance

maximization of income

minimum benefits

kCnj jo oX Ake


BSjkd SBn jo oX Ake

constraint maximization

BoTv oX Ake


maximum pensions

BAq Ake
living wage, minimum wage
jq Ake
minimum pension
oTv Ake
TvzpBM oTv Ake
minimum old age pension

109

, oe

kCnj w
Ake oX Ake

exercise limit

nBTiA BA jke
misstatement bounds
BQ BM jke
precision limits
S j jke
woMBve Bkwn jke
scope of audit work

kCnj w Ake oX Ake


upper and lower income ceiling

nBLA nj j] Ake oX Ake


maximum and minimum stock
cut-off point

stratum boundaries

RBL jke

e ,kwn Aj ,{ Aj RB jke
scope

S{m MB ke ,BAke
upper error limit
BLT{A BM ke
odU BM ke
upper limit on misstatement

nAmBow BTo \ po ke

oUBM ,k{LwBd AodA Ko BM ke


AodA Ko k{ LwBd ke

boundary of opportunity set

computed

markup cancellation

upper exception rate (CUER)

yAqA me
TvMA BSo{ A me

debit limit

kM ke
S j BQ ke

intercompany elimination

kB BTA ,JBve me


Swo pA ,tnM nj So{ S
me
delist
jo ZnBi
jqA xpnA k B RB me

lower precision limit

elimination of non-value-added

cash limit

operations

limit move

write off

price floor

 S ,S BQ ke
oT BQ ke

lower control limit (LCL)

k SiAjoQ ke
S o U ke
nBLTA ( i) ke

activity elimination

SB me
write of, delete, ommit
jo me
direct write off
Tv jo me
cross out
(jo jkv) jo me
k{Siw RBLB me

exclusion of subsidiaries from

pBMTw ,MyQ ,tke


profit goal
jw ke
tolerance jBp B  o U ke ,BA MB ke
efficiency point
CnB ke
limit down
S yB ke
j] (Aq) cw wT ke

consolidation

stock level average

abatement

fluctuation limits

write-off of bad debts

U So{ pA o BkeA me

credit line, credit worthiness


speculation

 B q] q me
k{ me jnA ,RBme
open outcry
n
e ZAoe
public auction
ZAoe
~U n M xo ,ZAoe .xo ,ZAoe

dismissals

sales, clearance sale


auctioneer

nAmZAoe
}~hT ,Aoe

professional, practitioner
practice

,oe

S o U pB\ ke
Apn S o U pB\ ke

daily trading limit


optimum

M ,J ke
nB nj J ke
optimum stock level j] J ke
BA) nBLTA AnA A ,nBLTA (Aq) ke
line of credit
(nBLTA i
required quorum
p JB~ ke
credit limits
nBLTA jke
optimum work period

110

nB] JBve

insured account
account paid

k{M JBve
k{ SiAjoQ JBve
To{ M TiAjoQ JBve

inter-company account payable

nBBTvM JBve ,TiAjoQ JBve


account payable

~~hU nB , oe

profession

~~hU nB ,oe


professionalism
Aooe
departure
k~ ,k ,Sq ,Soe
BMBve LU nBC JBve
memorandum reconciliation account
hire purchase account

project account

roQ JBve
pAkAuQ JBve
Bw ,}~hU JBve

saving account

application and allotment account

(~U JBve) vU JBve

koi nB]A JBve


TiAjoQ jBwA JBve

notes payable account

TBnj jBwA JBve


notes receivable account

RkU JBve ,eA JBve

setteling account, settlement of account

adjustment account

unsettled account

funds account

kz vU JBve
k{
U JBve
 oTj RkU JBve

general ledger adjustments account

RAnBLTA JBve
cash credits account k RAnBLTA JBve
margin account
nBLTA JBve
nAqnB jq BoTz nBLTA JBve

adjusted account k{ (bA) kU JBve

general account

secured account

(kCnj) ~dU kU JBve

property account

overhead adjustment account

AA JBve
xo JBve ,k{nAm A AA
JBve

disposals account
SMBY BAnAj
SYAn nB~dA JBve

detail account

charge-and-dischage statement

acquisition adjustment account

nBMow kU JBve

profit appropriation

~U JBve
jw vU JBve

account, appropriation account

ABow TikA JBve


capital reserve account

Bp jw vU JBve

B TikA JBve

profit and loss appropriation account

legal reserve account

imprest account

client account

AjoAhU JBve
(BjAj wU)k{  U JBve

attached account

(BjAj wU) k{ U JBve


attacked account

BoTz BM JBve
kB kM JBve
drawing account
S{AjoM JBve
Bo{ BS{AjoM JBve
zero-balance account

partners drawing account

S JBve ,(BQBBQ JBve) oUBU JBve

offshore account

pooM JBve
kB kM ,k{TvM JBve

clearing account, compensation account

B BjAkn  MBve ,A SLY JBve


/k{ T C M Svh ]nBi

closed account
interest account

primary account
current account, running
account checking account

nB] JBve

oM JBve
TBnj oM JBve

interest receivable account


account diagram

nAj { M JBve

111

nBT xpnA nAkMBve

(oM B) jw BM nB] JBve

(oM B) jw BM nB] JBve

wn nAkMBve
certified public accountant

oLi nAkMBve ,wn nAkMBve

current account with interest


bank current account

BM nB] JBve
(jw) oM kM nB] JBve

certified accountant

pB\ nAkMBve ,wn nAkMBve


certified public accountant (CPA)

nB p\ AnAj wn nAkMBve

current account without interest

nB] BxpnA BM Bp jw nB] JBve


current cost profit and loss account

licensed public accountant

partnerscurrent accountBo{ nB] JBve

certified

branch current account

Sok wn nAkMBve

management accountant (CMA)

L{ nB] JBve
qo nAjA nB] JBve ,qo nB] JBve

nAkMBve TwoQow SdU  jB nAkMBve


junior accountant
/k nB k{nA
wn nAkMBve , nAkMBve

head office current account

public accountant

real account

k{me B Mm] JBve


absorption account

(Aj) e JBve


oTz RBki JBve

jBTA MB o nAkMBve
unreliable accountant

B toMBve ,B nAkMBve
statutory accountant

joint services account


expense (expenditure)
account charges account

RBLwBd Aj toMBve , nAkMBve

Zoi JBve

Bp jw i JBve

general accountant

profit and loss summary account

financial accountant

B nAkMBve
(oLi) }~hT nAkMBve
management accountant Sok nAkMBve
independent wn nAkMBve ,Tv nAkMBve

self-balancing account

expert accountant

permanent account

accountant = public accountant

master accountant, senior accountant

appointed accountant

J~ nAkMBve
qualified accountant Ao{ k]A nAkMBve
nj }~hT B oKeB ,JBq nAkMBve
cost accountant
k{BU BM nAkMBve
tax effect accounting UBB nBYC nAkMBve
(KU nAkMBve ) nBTMA nAkMBve

senior accountant

creative accounting

independent professional accountants

accountant

k{nA nAkMBve
 nAkMBve ,k{nA nAkMBve

chief accountant

Tv (wn) AnAkMBve


independent public accountants

Aoe Tv AnAkMBve

lease accounting

nB]A nAkMBve
kjnB]A wU nB]A nAkMBve

lessor accounting
social accounting

BT]A nAkMBve
nBT xpnA nAkMBve

fair-value accounting

pAU ji JBve
Aj JBve
nAkMBve
k{nA nAkMBve

SeM nAkMBve
dishonored accountant

toMBve ,wn nAkMBve ,Aoe nAkMBve


professional accountant
jniv
oLi AnAkMBve \A
oLi nAkMBve
chartered accountant
q BTvA

112

Bnj ow nAkMBve

international

s xpnA nAkMBve

AM nAkMBve

accounting (multinational accounting)

s xpnA nAkMBve
equity method of accounting

advanced accounting

TozQ nAkMBve
(q]Mq]) dozU nAkMBve

detail accounting

nB] B{pnA nAkMBve


current cost accounting (CCA)
valuation accounting

push-down accounting

MB{pnA nAkMBve
variance accounting
RBAodA nAkMBve
B FU AoM nAkMBve

accrual accounting

accounting for public interest (API)

o So{ oTj xpnA kU nAkMBve


kU nAkMBve
,BT cw RAo U nAkMBve
nU nAkMBve

general price-level accounting

BS o U nAkMBve
accounting for changing price
detailed accounting

~U nAkMBve
inflation accounting
nU nAkMBve
jB~T A wU nAkMBve

BAnAj xpnA KveoM nAkMBve


current cost (value) accounting

hnBU BxpnA KveoM nAkMBve


historical accounting

SMBY koi Rnk Kve oM nAkMBve


constant purchasing power accounting

jonB KveoM nAkMBve


money accounting

economic development accounting

kU BL oM nAkMBve

kU nAkMBve
nAkMBve oe ,nAkMBve
private accounting
~i nAkMBve
nB\TwA BAnAj nAkMBve

accrual basis accounting

accounting for leased assets

current purchasing power accounting

manufacturing accounting
accountancy

BvA BAnAj nAkMBve


human asset accounting

S cw nj o U BL oM nAkMBve
price-level accounting

SMBY koi Rnk (BLoM) nAkMBve


k{ BU S BL oM nAkMBve
cost basis accounting

kCnj nAkMBve
national income accounting

jAoT nAkMBve ,oj nAkMBve


double entry accounting

Tj nAkMBve
government(al) accounting

BnAjo{ Tj nAkMBve
governmental and municipal accounting
behavioral accounting

nBTn nAkMBve
(nk) kCpn nAkMBve

accountingmodern

SMBY Q keA BLoM nAkMBve


constant money accounting

(k{BU BM) q BL oM nAkMBve


historical cost accounting
hnBU
program accounting
BoM nAkMBve
budgetary accounting A]jM nAkMBve
accrual cost
k{ BU BM nAkMBve
cost accounting
k{BU BM nAkMBve
T account
T { M nAkMBve
(rkA) KT A M nAkMBve
accounting as an ideology

qB] BnAmBow nAkMBve


accounting for replacement investments

o pA  AnAj (M nAkMBve)
pB\ AnAj /k{BM xpnA AnAj ,xo

voyage accounting

admitted asset

Bnj ow nAkMBve

113

toMBve

Sv y\w nAkMBve

BvA MB nAkMBve
human resource accounting

Sv y\w nAkMBve
contemporary responsibility accounting

B MB nAkMBve
financial found accounting

Sv y\w nAkMBve
responsibility accounting

B cw nAkMBve ,B nAkMBve


intermediate accounting

eAo zhMjw nAkMBve


divisional profit accounting

k{kU k nAkMBve
monetary cash-basis accounting

B o{nAq nAkMBve
financial accounting and reporting
expenditure accounting

q nAkMBve
jnAkBTwA MB q nAkMBve

standard cost accounting

B
U BTo{ nAkMBve
partnership accounting
branch accounting

K{ nAkMBve
TvzpBM Beo nAkMBve

accounting for pension plans

(Sv bo RnB) UB nAkMBve


activity accounting

hU MB q nAkMBve
estimating-cost accounting

nAkMBve
public accounting, general accounting

eAo MB q nAkMBve
process cost accounting

BA B nAkMBve
consignment accounting

venture accounting

SB nAkMBve
nB]A AkMBve
income account
kCnj JBve
account receivable
TBnj JBve
BTo{ M TBnj JBve
accounting for lease

SB nAkMBve
proprietorship accounting
financial accounting
tax accounting

inter-company account receivable

jqTwj JBve
labour account, wages account
general ledger account

 oTj JBve
bilateral account
LB]j JBve
MBpnA kk\U AoM oil JBve

B nAkMBve
UBB nAkMBve
TozQ B nAkMBve

advanced financial accounting

s xpnA oM TL nAkMBve
equity accounting

BjAkn oM TL nAkMBve
events accounting

investment revaluation reserve

xo RBhU AoM oil JBve


allowance for sales discount

Az RBLB oil JBve


bad debts allowance account

yB oil JBve ,MB{pnA oil JBve


valuation allowance account
xpnA
dormant (dead) account
k An JBve
auditor
toMBve

Sok nAkMBve
management accounting
managerial accounting

Sok nAkMBve
Bv) BjAj nA M Mo nAkMBve
forensic accounting
(BjAj
Bw BTo{ BT]A Sv nAkMBve
corporate social accounting
macro accounting
national accounting

nAkMBve
nAkMBve

114

B] woMBve

initial audit

Tvh toMBve
(|Bi) s toMBve
woMBve
Bw oiC woMBve

toMBve

auditor, public accontant

auditing at the end of the year

toMBve
principal auditor
A toMBve
forensic auditors
BjAj nA BwoMBve
pessimist auditor
MkM toMBve
(oM) oM toMBve

mandated audit

unbiased auditor

special auditor
audit(ing)

AqA . nBL]A woMBve


zhMoYA CnB Bd pA woMBve

(UC) kk] toMBve ,zB] toMBve

effectiveness audit

incoming auditor, successor auditor

compulsory audit
nAo A woMBve
woMBve oj B ,jnBLTA woMBve
attest audit
zhMnBLTA
horizontal audit
A woMBve
preliminary audit
A woMBve
BAn pA jBTwA BM woMBve

professional auditor

auditing around the computer

general accounting office auditor

Aoe toMBve
(}~hT) oLi toMBve
internal auditor
iAj toMBve
iAj wn toMBve ,oLi iAj toMBve
expert auditor

certified internal auditor (CIA)

RBLwBd Aj toMBve

joTv Aj BM woMBve

UBA BTvw wn toMBve

extended audit scope

certified information systems auditor

audit

wnoM ,MpBM ,woMBve


S BM woMBve
high-quality audit
BM S BM woMBve
program audit(ing)
BoM woMBve
Bod nM woMBve

(CISA)

quality audit

company auditor

confidential audit

unreliable auditor

BAn  M woMBve

So{ toMBve
njB So{ toMBve

parent company auditor

jBTA MB o toMBve
unqualified auditor

computer-assisted audit

|Bi nM woMBve

Se k B toMBve
L toMBve

predecessor (previous) auditor

special purpose auditing

general auditor

project audit

tax auditor

post-audit review

 toMBve
UBB toMBve
authorized auditor (wn) pB\ toMBve
Tv toMBve

postaudit

external auditor, independent auditor

roQ woMBve
kwn B\A pA uQ woMBve
B jAkn pA uQ woMBve
(A)BpAoU woMBve

balance sheet audit


conversion audit

RAo U woMBve
(~) ~U woMBve

long form auditing


comprehensive audit

independent auditor

Tv toMBve
AM Tv toMBve

independend international auditor

]nBi toMBve ,Tv toMBve


external auditor = public accountant =

B] woMBve

certified public accountant

115

Tv woMBve

performance audit

jo woMBve
Sok jo woMBve

management performance audit


operational audit(ing)

UB woMBve
 woMBve

present audit, current audit

(B RAno L) B woMBve

o Ao B B] woMBve

oAo B B] woMBve
UB woMBve ,bo Ao]A e woMBve
post audit
BroQ
specific audit
|Bi woMBve
SA BM i woMBve
vital importance audit
internal auditing

statutory audit

RB pA L woMBve

effective internal audit

pre-audit, pre-auditing

Bw A nj woMBve

Zoi pA L RnB ,L woMBve

auditing at intervals (throug the year)

pre audit

(no) Anj woMBve


q CnB woMBve

expense efficiency audit

periodic audit, repeated audit


governmental auditing

nj q oT BM woMBve ,CnB woMBve


efficient audit
Bp oTBU
woMBve ,zhMoYA CnB woMBve
efficiency-effectiveness audit ]o
auditing, to audit
jo woMBve
(qn M)  jo woMBve
detailed auditing

Tj woMBve
computer audit
BAn woMBve
zBpC RBA BM ABAn woMBve
audit test deck
joint audit

oTz (kwn) woMBve


SBn woMBve
qLw woMBve ,dSvp woMBve

compliance audit

environment audit (green audit)

general audit (auditing)

 woMBve
financial audit
B woMBve
tax audit (auditing)
UBB woMBve
SBn B woMBve
financial compliance audit
risk-based audit

iAj woMBve
zhMoYA iAj woMBve

vn oM TL woMBve
Tvw oM TL woMBve

systems-based audit

(Bw ) Bw M Bw woMBve
annual auditing, yearly audit
previous years audit

L Bw woMBve
annual audit
BBw woMBve
audited
k{ woMBve
proper audit (kBM `Ba) cd woMBve
CnB jB~T A o woMBve
economy and efficiency audit

iAj BoT Tvw oM TL woMBve

B BRn woMBve

system-based audit

financial statement audit

limited audit
jkd woMBve
BRn o nBA v woMBve
primary auditor
U
BT]A BTv woMBve

jnBLTA woMBve ,B BUn woMBve


attest audit, financial audit, statement
audit

social responsibilities audit

, toMBve ,Bw  woMBve


AnjB woMBve

external auditing

interim audit (auditing)

Tv woMBve

(kCnj MBT JBve) kCnj kB JBve

Bp jw Rn ,Bp jw JBve

116

Tv woMBve

independent audit

Tv woMBve

profit and loss account, income

(auditing), external audit

statement

continous audit

gain or loss account

forensic audit

Bp B jw JBve
~h{ JBve
branches account
K{ JBve
branch account
L{ JBve
o AnA o JBve
personal account

premium on debenture account


share premium account

Bw o JBve

= paid-in surplus

oTv woMBve
BjAj jnA woMBve
ad hoc audit
s .jn woMBve
engineering audit
wk woMBve
incomplete audit
BUB woMBve
(BUB) } B woMBve
imperfect auditing

(KwBB) B B woMBve


inadequate auditing
first (initial) audit

k j] JBve ,k JBve


cash account

Tvh woMBve
kz woMBve
woMBve
B woMBve
j] (woMBve)
A k woMBve

unaudited
modern auditing

Bo (JBvdUn) JBve


deficiency account or statement
creditors account

nBL JBve
containers account B e o JBve
kB JBve ,B JBve
agency account

A]jM jo JBve
budgeted account trade
inactive account

Bo JBve
active account
(nAj xjo) B JBve
final account
B JBve , JBve
k{ bA jni JBve
altered account
cost account

k{ BU S JBve
(BQ q JBve) BQ k{ S JBve

final audit
existence

primary audit objective (VFM)


monotonous auditing

SiA woMBve
pn oiC BU k{ SLY JBve ,kCpn JBve

up to date account
fictitious account
false accounting
cooking account,

(A) TiBw JBve


pBwJBve
pBwJBve

manipulation of accounts
cooking the books

jo pBwJBve

KU BM ThC ,ozB pBw JBve

fraudulent, manipulation
deposit account

contract cost account


house account

nAqnB JBve
consignment account
BA B JBve
,anBP BJBve ,k{ B JBve
integrated account
TvL BJBve
MBT JBve ,kB JBve

bank deposit account

contra account, absorption account

rule of thumb

(kCnj MBT JBve) kCnj kB JBve


contra-revenue account

joPw JBve
BM joPw JBve
nAkj joPw JBve

call deposit account

BM joPw JBve
banking deposit account

TzAow JBve
Bp jw JBve

profit and loss account (P&L account)

117

S
JBve

(jo{) jo JBve

public trust fund

reckon

purchase fund

calculate (to), account (to)

BroQ JBve ,BroQ Tv JBve


capital projects fund Ao nAmBow
AjoAhU Tv JBve

over and short cash account

imprest petty cash fund

excess deductions account (EDA)

BA Tv JBve
o AnA koipBM AoM Tv JBve

jqTwj e Tv JBve


imprest payroll account

B~TiA BkCnj Tv JBve


special revenue fund

MB , ] , Tv JBve
general fund
B
] ,nB] RAnBLTA j] Tv JBve
current fund

BA ] Tv JBve
fiduciary funds, trust fund

ABow ] Tv JBve

(jo{) jo JBve


(jo LwBd) jo JBve
k RBB A B ov JBve
jApB RAnv JBve

control account

oT JBve
oUBj AoM  oTj nj) A oT JBve
master control account
(o
AnBBTvM oT JBve
creditors control account

koi oT JBve


purchases ledger control account
ledger control account

oTj oT JBve


overhead account controlnBMow oT JBve
 RB{nBw oT JBve
orders outstanding control account

proprietary funds
public fund

oT ZnBh oT JBve

] Tv JBve
o~U MB ] Tv JBve

expendable funds

miscellaneous control account

(k oT ) oT JBve


controlling account

 ] Tv JBve
endowment found

account

bo{ ,xnAq ,JBve


d ko JBve
machinery account
RC{B JBve
SMBY AnAj M T JBve
consingnees account

(j{  Bw M Bw kB) oTv JBve


continuing account

jkv JBve

asset-accountability unit

blocked account, closed account

frozen account

k{jkv JBve
(oTz RnB\U) SnBz JBve

joint venture account

(BQBBQ) MBT JBve


reciprocal account(s), offset account,
contra ccount

(k{R }h{) T JBve

joint account

deceased account

contractors account

confidential account

oTz JBve
nB B JBve
SiBw Bo] nj Bi jA j] JBve

raw and in process (RIP) inventory


account
temporary account

S JBve

Bod JBve
account of expenses
ZnBh JBve
combined account
Th JBve
mixed account (oM nj) Th JBve
fund account
Tv JBve

iAj BoT o pA BAnAj SBe

q jBwA ,k{ qU TBnj BJBve


accounts receivable discounted

BoTz TBnj BJBve

118

pATB JBve

imbalance account

pATB JBve
Tj Tv ] M BTA  JBve

interfund accounts

customer accounts receivable

L nj BJBve

wA B wA JBve
intermediate account
security account

prior periods accounts

kC Bw BJBve
forthcoming year accounts

yQ Bw BJBve

Y JBve
FU ,k ,Bow ,Q ,] ,JBve
fund
jo ]jM
{o nB]A BJBve

preceding year accounts

lease selling accounts

previous years

critical accounts

L Bw BJBve

accounts, last year accounts

AodM BJBve
Az (RBLB ,kM ,BJBve)

statutory accounts

doubtful (account-debt)

B BJBve
AnAj kB BJBve

offsetting asset accounts


uncollectable accounts

BJBve
pAT BJBve

automatic balance accounts

|Bi Tv BJBve


special-purpose funds

budgetary accounts

A]jM BJBve
Mo RBA U ,TvM M BJBve
B nAkMBve k{ BU BM nAkMBve M
interlocking accounts

,o
BTo{ M BJBve
o BSo{ MB BJBve
inter-company accounts

Tj ] Tv BJBve
governmental funds
pending accounts

(pBM)  BJBve
nAmoYA B BJBve
interim accounts
Anj B BJBve
defective accounts
SwnjB BJBve
sensitivity
SwBve
ighter age (Tz ) pAkAnBM onBM Kve
good faith
S ve
nB] ~e
relevant accounts

current portion, current maturities

Rk kM BkM nB] ~e
portion of long-term liabilities
current portion

k{ SiAjoQ BJBve
accounts paid

(AnBBTvM ,BkM) TiAjoQ BJBve


payables, accounts payable
certified accounts

k{ kBU BJBve
(kwn) wnoM SdU BJBve

under reviewing accounts


estimated accounts

hU BJBve
accounts consolidated k{U BJBve
consolidated accounts
U BJBve
BpAoU |Bi BJBve
particular balance sheet accounts

ABow BJBve ,AnAj BJBve

nB] (w) ~e
safeguard(ing)
SBe
iAj BoT o pA BAnAj SBe

proprietary accounts

safeguarding of assets

long term recivables

accounts receivable

TBnj BJBve
RkkM TBnj BJBve

119

nB~dA e

service fee

Ski eqAe
nAj eqAe
ok eqAe

arbitration fee

managers fee (compensation)

Aok eqAe

nB SBe

occupational safety

nB SBe
custody (of goods) B nAk SBe
grand father clause L A nBLTA e
UB AU e
operating capability maintenance

remuneration of directors, directors

title retention

fee, managers remuneration

retention

Sok eqAe
management remuneration (fee)

nBz eqAe

restore of

SB e e
L ,nAk ,e
jB~T A B oU B e

maintain the economic benefits


patent

AoTiA e
] jAjoTwA nj nBTiA e

advisors fee, consultants fee


protest fee

AoTA .SwAiA eqAe


loan fee
A eqAe
attorneys fees
 eqAe
e (nBz)  eqAe
solicitors fee (lawyer)

settlement right

vU qnA nBTiA e

 e B iA ,L e T{Aj BjA ,e


right
seniority right

woMBve eqAe
audit fee (auditors remuneration)

kB eqAe

Sk{nA e
thin in action
~h{ AA jAjoTwA e
patent right, patent, royalty AoTiA e
pA] ,BpB]A ,FTAe ,pBTAe

agency fee (facility fee)

license, royalty

mintage, seigniorage

Jo
Ae
commission payable
TiAjoQ Ae
( o ) A ~dU Ae

annual patent fee

procuration fee

area franchise

nBAe ,Ae

authorization option for reimbursement

Bw pBTAe
oTv qzAo e ,xo pBTAe

continuing franchise fee


copy right

factorage, brokerage, commission

valuers fee

consignee

appraisal fee

nB Ae
kM  xo B ,B nB Ae
del credere agent k
U An nAkoi
o wA ,o nBAe
customs broker

inspectors fee

A xo pBTAe


pBTAe ,FTAe
JBpnA eqAe
MBpnA eqAe
tnpBM eqAe
B tnpBM eqAe

legal inspectors fee

Tz (d) wnpBM eqAe

legal fee

cargo inspection fee

franchise, royalty, copyright

renewal fee

SBAe ,nBzAe
pBTA e
chattel real
BTA e
monopolistic right, franchise, nB~dA e
exclusive right, sole right
exclusive right

nB~dA e

pBwpBM eqAe
compensation pay Ski AoL] eqAe
accountants fee
nAkMBve eqAe
]nBi woMBve eqAe
external audit fee

120

BM e , e

,n e ,K e ,Y o~U e


lien
B
right to sue
KU e
Bd]n ,oUoM ,pBTA ,B B\A kU e
preference

jA xB jk ,jA e

jA xB jk ,jA e
child allowance, childs benefit

~U nj SA e
preference right in liquidation
stowage fee

(SA) kU e
preference right, preemptive right

B ka onBM e
 pBT o e ,BM e

choice in possession

TB nBzTA pBU Bw koi kU e ,kU e


pre-emption rights

drawing right, right to drow, withdraw

stock right

Bw koi kU e
subscription privilege Bw koi kU e
pre-emption
koi nj kU e
e ,Bw koi kU e ,koi nj kU e
preemptive right
{
SiAjoQ nj (SA B) kU e
preferential timeseter
permanent ownership right

Aj U e
Ajo U e

temporary ownership right

An nj B  U e
stoppage in transit right
legal right of set-off

oUBU e
equity, right
B e ,e
,koi nBTiA ,(tnM nj) Bw koi e
call option
C dU SwAinj
(nAjBM AnA Bw) koi e
warrants and rights

Tv S{AjoM nTwj ,,Tv S{AjoM e


direct debit
special drawing rights

s S{AjoM e
put and take jAj Q uPw B joM e
mineral rights
jB pA nAjoMoM e
additional premium
B A M e
credit insurance premium nBLTA M e
nBM M e
unemployment contribution
premium

xAjBQ ,M e
level premium
SMBY M e
special premium
|Bi M e
BT]A FU BpBw M e
social security premium

Bw xAjBQ ,Bw M e
annual premium

M v ,M e
insurance premium, premium fee

right of access to booksoUBj M woTwj

e
jBA j e

overrider (overriding commission)


voting right

S{AjoM e

En e
household allowance
kB e
passage (road haulage)
nL e
life interest oAAjB B uLe , o
e
pur autre vie Ao SB e ,o e
warfage (dues)
pAkAnBM (nA)e
thin in possession
BM e , e

schedule, contribution, net premium


regular contribution

oTv M e
outstanding premium
 M e
return premium
TzoM M e
annuity certain
 M e
conversion right
kLU e
promotion right
oU e
possessory right
o~U e
RnBvi LB o~U e
ejectment

121

nB~dA xo e

qzAo e

business law

RnB\U B ,BnpBM e


retirement pay
TvzpBM e
jnhBw TvzpBM e

franchise fee

old age pension

double brokerage

Sj AknB TvzpBM e

qzAo e
initial franchise fee
A qzAo e
oj j ,oj nAqnB e
commission paid

TiAjoQ v e
(nAqnB BM) B v e

civil service pension

oTv ,TvzpBM e


retirement allowance, retiring pension,
old age benefits
salaried, employee

oM e
pensionary
TvzpBM oM e
stipendiary
 oM e
port dues
nkM e
salary payable
TiAjoQ e
salary paid
TiAjoQ e
full-time salary
S BU e
regular salary (base pay)
SMBY e
secondary rights
BY e
shareholders Bw BLeB (B e) e
equity (shareholders funds)
bereavement pay
maritime law
old age salary

kkAj e
Bnj e
jnhBw Anj e
k{
U Bw e

guaranteed annual salary


supervisory salary

TwoQow e
(Bo{ B) Bo{ e

partners interest

owners equity

agent commission
loan commission

A v e
right of way
(nLAe) nm e
equity SB e ,s xpnA ,BB e
SB e
ownership right, right of possession,
property right, proprietary right, equity
ownership, property ownership

Bp no oYAoM SB e
prescription right, prescription title

o keA TBdU jw nj SB e
equity in susbsidiary realized income
sole proprietary right

jo SB e
undivided right
oz SB e
Bw BLeB e ,Bow KeB B e
owners equity
right to intervene

iAk e
jn e
members entrance fee
jn e
(AnBL KB] pA) K e
enterance fee, fee

sellers lien
bankers lien

Bow BLeB e


S A Bw BLeB e

minority shareholders right (interest)

BB e ,Bw BLeB e


equity interest

salary
entity

nAkBM K e
e
jB~T A keA s xpnA . e

equity superannuate, superannuation

xAjBQ UBi jBA ,Ski pA B~A e


Ski
nBM BA e

severance pay

pBT Bw BLeB e


preference shareholder equity

unemployment compensation

common law

leave pay, vacation pay

ko
A ,o e

nB~dA xo e

sole selling rights

law merchant

~io BA e
RnB\U e ,BnpBM e

122

nTwj ,Bo ,e

jn nA e
import duties and taxes

xpnA Kve oM jn nA e


ad valorem duties and taxes

jAj oT e

underpay

jAj oT e


customs duties
o e
SwA nAkoi JBve M o e
duties on buvers account

]oi jn nA e
import and export duties and taxes

RnBvi AoL] ,xAjBQ ,BAq e


compensation

nAjA BAq e


compensationperiodic

UC Bnj M BTA BAq e


deferred compensation

duty paid

k{ SiAjoQ o e
discriminatory duty
LU o e
import duties o nA ,o e
duty = tariff  ,nA ,o e
contractual rights
jAjnAo BB e
SB e
intellectual property right
ownership equity

ko BAq e


noncash compensation

Sok BAq e


managerial compensation

LUo BAq e


emoluments

B e

B e
monthly salary
BB e
treaty duty
o nBT e
undivided interest
Bz e
interests, benefits, gains
B ,e
provisional rights
S e
}BiB SiAjoQ ,}BiB e
gross pay, gross salary

rights and interests (benefits)


weekly salary

T e
kB  ov e

SB pA {B e
bundle of rights
rights and powers

RAnBTiA e
BY RAnBTiA e

supplement for spouse and family

(jAjnAo jB) SBn U e

secondary rights and powers

waiver of compliance
writ of entry

jk\ U e
order for foreclosure
U e
garnishee order
B  U e
interm injunction
S  U e
BAnAj oM Sok AoM BjAj e
Tv{n T k

jqTwj e
payroll, wages and salaries

(kzSiAjoQ) TBdU jqTwj e


accrued payroll

kz LB jqTwj e


unclaimed wages
government pension

 e
TBe nA e

insolvency administration order

So{ dA S] BjAj e
winding-up order
award
writ
fiat

protective duty

(nk) ]oi nA e


qB] ,En ,T ,e
nB
eA ,Bo ,e
nTwj ,Bo ,e

export duties and taxes

d]oU o nA e
preferential duty

BM RAoM ,BM Ae

road haulier

zi o pA B ke
portage, porterage
oMnBM ZnBh ,e
direct shipment
Tv e
forwarding
 e
 ka BM  e) LoU  e
combined transport (CT)
( w
nka  e

123

Tv{n e

bankruptcy verdict,

adjudication of (in) bankruptcy


sole arbitrator

nB~dA nAj B e
arbitration
nAj ,o\B ,Se
oM jM KB ,jo nAjA ,jo Se
govern
missing links

multilateral transport

j Be
qCSBv ~ e

sea carriage

compromise settlement

coastal navigation

,i qnBoM o pA v e


(uPw xn)

Bnj  e
eBw  e
material handing
jA  e
through transport
ov e
nB pA {B VjAe , { VjAe
occupational accidents

warehouse order

nBLA Ae
bank money order
BM Ae
monetary order
BM Ae
postal order (PO)
TvQ Ae
commercial draft, trade bill nB\U Ae
draft
,uoa ,BM Ae ,Ae
delegant (ji nBL M nBkM) kj Ae
order bill
jo Ae RAoM ,{nBw Ae
indorsed draft
k{ vo Ae
credit card draft
nBLTA RnB Ae
mail transfer
TvQ Ae ,LT Ae
order of (O/O)
jo Ae
jAj }~hU ,jAj BTA ,jo Ae

Tv{n e

simplex method (simplex algorithm)


protectionism

AoSBe
B SBe
sponsor
T ,jo B SBe
forward shipment
UC e
 w  ka BM e
financial support

intermodal transport
freight out

ZnBi M e
freight in, transportation in iAj M e
partial shipment, shipment RBj M e
by instalment
bulk transport

 Rn M e
liner shipping  AoTz i wU e
oMnBM , e ,e
freight, transport, shipping, carriage

(Tz iAj nj) e

assign (or eligible applicant), allocate

shipment (on board a vessel)

receiving note

dispatch

ko Ae
drafts drawee
pnA BAe
documentary draft
RAoM B Ae
(AoU LT ) pnA Ae
foreign payment order

B ow e
sea borne Tz wM ,Bnj An pA k{ e
prompt shipment
(Tz BM) n e
part shipment
B pA Tv e
k{BU BM pAyM L{ M BwnA B e

trade bill

nB\U Ae ,BnpBM Ae
banks transfer
BM Ae
bank draft
BM RAoM ,BM Ae

shipment to branch in excess of cost

(bankers cheque; bankers draft)

drop shipment

M kU keA pA k{TiBw B e
(wA pA jBTwA kM) oTz

pe ,y{Q e

124

BM M nTwj ,BM Ae

bankers order

BM M nTwj ,BM Ae
paying credit
SiAjoQ Ae
post office order, post order, TvQ Ae
mail order

nAmA ] ,Ae .Q Ae
money order, transfer (money),
remittance

~ioU oM ,(B ) dU Ae
delivery note, order
sight note

nAkj Ae
order form
xnBw Ae
time bill
nAjRk Tw ,nAjRk Ae
terms of reference
RAnBTiA e
scope of coverage pe ,y{Q e

f
net monetary items

Q A }Bi
net payment
SiAjoQ }Bi
net payment of salary e SiAjoQ }Bi
net monetary assets Q BAnAj }Bi
U MB BAnAj }Bi
separable net assets

BwB{ MB BAnAj }Bi


net identifiable assets
net liquid assets
net operating loss

k{k BAnAj }Bi


UB Bp }Bi
pB jn Bow }Bi

abend

jBo UBi
outside the power (ultra vires) nBTiA pA ZnBi
Aok RAnBTiA pA ZnBi
outside the power of directors
out of control

oT pA ZnBi
outlier RoQ  ,jBTAnj ,jkd pA ZnBi
out of order
 pA ZnBi
wU So{ JBve pA S{AjoM ,jo ZnBi
withdrawal, drawing
AnAkBw B BB
specific
|Bi jn ,}hz ,|Bi
opAkA BBi

net capital requirement

measurement attributes

net working capital

pure, net

xjo nj Bow }Bi


L }Bi
net funds
] }Bi ,MB }Bi
net cash
k ] }Bi
off risk
vn kM ,oi pA Bi
nj M nj ,nBLA M nBLA ,Bi M Bi
net avails

}Bi
qB] nB] xpnA }Bi

net current replacement cost


net asset value (NAV)

door-to-door (house to house)

AnAj xpnA }Bi


net asset value
BAnAj xpnA }Bi
xpnA ,(oTj xpnA) BAnAj xpnA }Bi
BpBw xpnA ,Bw BLeB e ,s

notify

going-concern value

jAj ]U ,TiBw  ,jAj oLi


tip
oLi
practice bulletins
joMnB BBoLi
appraising service(s)
MBpnA RBki
assurance services
jBA RBki
attestation services
jnBLTA RBki
future service potential UC BM RBki
nAkMBve wnoM RBki
accounting and review services (ARS)

K]A M RBki
unpaid (unpayable) services

net book value (NBV)

oTj xpnA }Bi


k{SLY xpnA }Bi ,oTj xpnA }Bi

net carrying amount

AnAj oTj xpnA }Bi


depreciated cost (depreciated value)
net present value (NPV)  xpnA }Bi

TBpBM xpnA }Bi ,dU MB xpnA }Bi


net realizable value (NRV)
exit value

AnAj dU MB xpnA }Bi


net mark up
xo S yAqA }Bi

126

BTo{ MB koi

purchaser

nAkoi
bought-out
(vw) oM pA nAkoi
going long, long position AoTwA koi
credit purchase
nBLTA koi
on margin
nAjBM AnA nBLTA koi
buying on margin
w nBLTA koi
margin purchase
v .nBLTA koi
(buying) installment purchaseBv A koi
A So{ o AnA koi
purchase of parent bonds

AoTwA o pA KeB~U ,oA koi


leveraged buy out (LBO)

koi nj hU To ,jp Ba BM koi


bargain purchase
buy-in

BpBw oM oT BA k BM koi


TzoM koi
just-in-time (JIT) purchasing M koi
over purchase
BM S M koi
So{ oM vU ,
L ,So{ KeB~U ,koi
purchase returned

take over, acquisition

xo pA uQ RBki

customer service,
services after sale
delivery services

B dU RBki
multiple services
Bka RBki
accounting services
nAkMBve RBki
iAj woMBve RBki
internal audit(ing) services

nz  e RBki
civil works transport
purchased services

nAkoi RBki
government services
Sj RBki
welfare services
Bn RBki
general services
RBki
non-audit services
woMBveo RBki
home service nz iAj nj xo RBki
(BT]A RBki) nz RBki
civil works

B A RBki , RBki
auxiliary enterprise

jnBLTA RBki ,jA RBki

purchase

jo ~dU ,jo nAkoi ,koi


k RnM So{ pA BM knj koi

bootstrap

asttest function
financial services
consulting services

second hand purchase


factor (to)
buy minus

xo pA uQ RBki

j Swj koi
j koi
S op koi
~dU pA L jw koi

purchased preacquisition earnings

RBj M Bw koi
block purchase of shares
buyout

So{ koi
iAj pA Aok wM oAj So{ koi
management buy-out (MBO)
vw
ZnBi pA Aok w M oAj So{ koi
management buy-in (MBI)
vw
bulk purchase
k koi
large (basket) purchase
k koi
going away
nAjBM AnA k koi
BTo{ MB  koi
inter company purchase

B RBki
nBz RBki
Sok nBz RBki

management consulting services

Sok nBz RBki


management advisory services
complementary services

RBki
k{ B\A Ski
service
(uow) Ski
expended
k{ Zoi
expend (spend)
jo Zoi
conventional retailTw .wo {ojoi
petty landowner
B joi
out flow of capital
Bow Zoi
o{ (onB ) Zoi
service rendered

withdrawal of a partner
out flow

]oi
(Bw jn nj) S oiC koi

buy on the close

127

A pA yM BUA oi

damage in transit

U o{ M nB]A ,koi nB]A ,v


koi

SqAoU B nj RnBvi
damages
(Bp) RnBvi
nominal damages
n RnBvi
RnBvi ,B RnBvi , RnBvi
oTz RnBvi ,Tz 

U o{ M nB]A ,koi nB]A ,v koi

general average, gross average

general (generalized) purchase

(LU) RnBvi ,Tvo RnBvi

hire purchase (HP)


accommodationpurchase oj AoM B koi

acquire jnC SwjM ,jo~dU ,jo koi

() koi
counter purchase

punitive damages

MyQ MB RnBvi
Aq] B o RnBvi
material damage
jB RnBvi
av. = average
B ,RnBvi
actual damage
A RnBvi
oTz RnBvi B RnBvi

MBT koi
qoT koi
repurchase
jk\ koi
leave buy out
kz jBTwA ~io koi
gross purchase
}BiB koi
purchase on account
v koi
cash purchase
k koi
xn M So{ To oT SdU koi
hostile takeover (bid)
B~i
jAj nB]A nBMj koi

gross average / general average

purchase and leaseback

consequent(ial) damage

centralized buying

jwo ,q RnBvi


physical deterioration
proximate damage

S RB~i
industry pracices, industry peculiarities
industry peculiarities

T RB~i
jA RB~i
privatization
pBw~i
private
~h{ ,~i
error or mistake
BLT{A B Bi
likely error
Td BLT{A ,BTeA Bi
standard
jnCoM Ko jnAkBTwA Bi
material specifications

To{) jo oiqM ,To{ kM B koi


asset stripping
(koi S op M An
multilevel affiliation BSo{ BjA koi
dealing
B ,nBTn ,xo koi
n dU o{ BM B xo B koi
spot sale (or purchase)
lump sum purchase
exchequer, treasury
treasurer

error of the estimated coefficient


projected error

general treasurer, treasury general

intentional wrongdoing

treasury general

TB U Bi
k Bi
BA MB BLT{A ,dU MB Bi

tolerable error
absolute error

 (B\) koi


(nAj Aqi) Aqi
nAjAqi
 nAjAqi

 Bi
expected error
nBTA jn Bi
money market line
Q nApBM i
Bv nBTA jn jpBM i
isoexpected return line
cum line

\U i
kU i
jumbo risks
nqM RAoi
risk of over reliance A pA yM BUA oi
product line

 nAjAqi
government treasury
Sj Aqi
liquidated damages
k RAnBvi
AnAj oM jnA BUA RnBvi
accident damage to property

no k pA L S{AjoM RnBvi


early withdrawal penalty
insurance claim

M RnBvi
indemnifier
pAjoQRnBvi
partial damage
q] RnBvi
}Bi RnBvi ,q] RnBvi
practicular average

 T{Am BQ op ,SBA nj SBi

128

A pA oT BUA oi

guidelines on statements
guidelines on prices BS BAn i

kML AnC i

A pA oT BUA oi


risk of under reliance
unexpired risks

compendium of classification opinion

adventure

journal voucher summary

moral hazard

summary of

Bpn jBwA i
nAkMBve Bn A i

k{ T RAoi
BTeA oi
iA oi
UAl oi ,BM oi

significant accounting policies

potential risk, inherent risk

payment summary

prohibited risk

SiAjoQ i
abstract of account
JBve i
account summary
JBve i
abstract B i ,ka ,JBve i
q kCnj JBve i
income and expense summary

kzM oi
unloading risk
hU oi
foreign exchange risk
pnA ovU oi
exchange risk
pnA vn ,ovU oi
theft risk
(M) jpj oi
SwnjB jo jn oi

simplify, summarize

risk of incorrect rejection (alpha risk)

jo (jBw) i

summary of profit and lossBp jw i


statement summary

S Rn i
minutes
RAo Am i
abstract of transactions
RB i
eviction, dispossession, expropriation k i
product capabilities~d (SMB ) |Ai
,Aoj Ko KU k~ M jAj ] Ji
window dressing
AnCJBve ,pBwoB
well-constructed
k{ TiBw Ji
self-checking
BpCji
self-evaluation
MBpnAji
self-regulation
Ajoji ,Uji
forbearance
nAjji
self-actualization
B{ji
automation wBUA ,Tvw jo nBji
self suficiency
Bji
economic self-sufficiencyjB~T A Bji
RBA ,BpBw nAowA od knB ,ji
insider
Bod
prompt to pay account jM JBve xi
M o] JBUnA ,{jBTA SBA nj SBi
breach of trust
A w
 T{Am BQ op ,SBA nj SBi
breach of fiduciary duty
nAjSBA

risk

Bp BTeA ,vn ,oi


RBq] pC pA {B z k oi

test of details risk

dU B{n pA {B z k oi


analytical procedures risk
overall risk

 oi
internal control risk
iAj oT oi
risk of ownership
SB oi
financial risk
B oi
risk actually incurred
k{ d oi
ultimate risk
B oi
cash risk
k ] oi
general risks
Boi
time line
Bp ow i ,Bp i
poverty line
o i
shipping line / liner
AoTz i
characteristic line
~hz i
consolidation policy
U z i
accountancy policy
nAkMBve z i
directive
AnTwj ,z i
firm policy BpBw SwBw ,BpBw z i
credit policy
nBLTA (SwBw) z i
assembly line
rBT i
flow lines
BAn i
guidelines in income BkCnj BAn i
BJBvdUn BAn i

j
(L MB nj) omQ TwA AnAj
depletable
undepreciable asset

omQB TwA AnAj


k{ bA AnAj
fiduciary asset
TBA AnAj
Tio K S] An nBkM AnAj
improved asset

sell up a debtor

Rk kM AnAj

perpetual, permanent, constant

Aj
legal suit
B
KU ,B SwAijAj
litigate
jo Aj B A ,jo AijAj
judgy
nAj , B ,tnjAj
court of appeal
BTwA BjAj
court of review
o kk\U BjAj
RBB M Mo BSB{ M kwn BjAj
tax court

long term asset, long-lived

commercial court

frozen asset

kicker

(jkv) M AnAj
kind = in kind
ko Rn M AnAj
unadmitted asset
xpnAM AnAj
sterile asset
(o~ M) oYM AnAj
insurable asset
(jo ) k{ M AnAj
insured asset
k{ M AnAj
monetary asset
Q AnAj
dwindling (asset)
Tn dU AnAj
omQB~ B kndU AnAj
wasting asset
(jkd o BM)
separable assets
omQU AnAj
fixed asset
SMBY AnAj
k{ BU S M SMBY AnAj
fixed asset at cost

ABow AnAj ,SMBY AnAj


capital asset, fixed asset, plant asset
gross fixed asset

}BiB SMBY AnAj


,RoY ,AnAj
floating asset = current asset nB] AnAj
monetary current asset Q nB] AnAj

wealth, property

 BBjAj
pBTA jAj
BnB M Bw koi nBTiA oM jAj

employee stock option


program trading

BoM tBwA oM kTw jAj


frontier traffic
po kTw jAj
Bi jAj ,(RBA ,BjAj) jAj
data RBA BTA BoT ,(kzxpAjoQ)
inputs
(Bjn ,MB) BjAj
(nB~ MB) BjBTw BjAj
inputs-outputs
standing data

nAkBQ BjAj
k{ kMTwj BjAj
funded
ATzQ nBLTA AnAj
well paid
B e AnAj
asset
AnAj
leased asset
k{ jAj nB]A AnAj
evaluated asset
k{ MBpnA AnAj
mortal asset
(omQB) kn M pA AnAj
lease asset
nB\TwA AnAj
depreciable asset
omQ TwA AnAj
grouped data

130

k{ k AnAj

M L MB AnAj
admittable asset, admissible asset

nz ZnBi AnAj

excluded property

nz ZnBi AnAj


Bow Bw ,s xpnA ,}Bi AnAj

k MB AnAj
(k{ BwA) Ao AnAj
undervalued asset k{ MBpnA oT AnAj
(Tv) k{ T{Am nB AnAj

equity capital

retired asset

asset in the hand of third party

cashable asset

scrapped asset

k{ T{Am o AnAj
hypothecated asset = pledged asset
derelict asset

(KeB M) oT AnAj

(property), abandoned asset


funds asset

nBLTA M T AnAj
oT AnAj
confirmed asset
k{ (RBLYA) pod AnAj
hidden asset
h AnAj
depreciated asset
k{ Tv AnAj
jz AnAj
miscellaneous asset

physical asset = tangible asset

(kM nj SiAjoQ yQ)  AnAj


deferred asset
missing asset

(AkQB) j AnAj


 AnAj
 AA , AnAj
~h{ AnAj , AnAj

personal property (personalty)


asset destroyed
patrimony
productive asset

k{k AnAj
(oU) Yn AnAj
k AnAj
kCnj k AnAj

income producing property


income-production asset

kCnj k AnAj
(nCjw) k AnAj
fictitious asset
AnAj
gross asset
}BiB AnAj
fluid asset
k{k AnAj
liquid asset
Bw AnAj ,k{k AnAj
liquidated asset
k{ k AnAj
earning asset

asset under construction

WBY }h{ Swj nj AnAj


state property

AA ,Sj AnAj
passive asset
k An AnAj
(k{ T{Am n M) n AnAj
mortgaged asset

(p) z AnAj ,ABow AnAj


permanent asset
quick cash assets,

k{k ow AnAj

quick liquidated asset

~h{ AnAj
personal property, personal asset
operational asset

UB AnAj
(nAjoMoM nj oY) UB AnAj

operating asset

chattel personal, moveable property


personal chattel

U SiBw Bo] nj AnAj

public asset

AnAj
nB]o AnAj
unusable asset
jBTwA MB o AnAj
illiquid asset
Q M kLU MB o AnAj
(jzo) u MB o AnAj
non-current asset

intagible property (or assets)

kM jFU AoM Bo AnAj


insolvent asset
imperceptible asset

tvdo AnAj
o AnAj
unproductive asset
ko AnAj
non cash asset
ko AnAj
salable asset
Tio AnAj
immortal asset, mortal asset omQB AnAj
Bow M jBTwA MB AnAj
immovable

asset attributable to capital


renewal asset

(kk\U) pBwpBM MB AnAj


marketable asset (nApBM nj) xo MB AnAj

131

(nB jke) nB B\A Aj

paper assets

nAjBM AnA ,B BAnAj


MBz BAnAj
RkkM jz BAnAj

similar assets

tangible long-term assets

RkkM jz BAnAj
tangible long-term assets
invisible asset

jzB BAnAj
RkkM jzB BAnAj

long lived intangible assets

BwB{ MB o jzB BAnAj


unidentifiable intangible assets

BwB{ MB jzB BAnAj

k AnAj

cash asset

k AnAj
(k{ U) omQ B~ AnAj

depletion asset
qualifying asset

Ao{ k]A AnAj


real asset
(e) A AnAj
asset surrendered
k{nAmA AnAj
asset and liability
kM AnAj
Bw BLeB e AnAj
asset and equity
assets and liabilities

BkM BAnAj
}hz S BM BkM BAnAj

identifiable assets and liabilities

identifiable intangible assets

d pA) Bow M jAj SLv BAnAj


(kAk{ nAkoi Bow
assets attributable to capital

Tn Swj pA BAnAj


assets lost or destroyed

omQB TwA BAnAj


assets non-depreciable

(ow) C BAnAj ,k{k BAnAj

o (AA) BAnAj

quick assets, liquid assets

immovable property (asset)

homogeneous assets

long term assets

majority equity

BAnAj
SoX A Bw BknAj

Rk kM BAnAj
Q RkkM BAnAj

holders, majority stockholders

long term monetary assets

ordinary shareholders

inactive asset

holders of the company

investment properties

joint holders

clearing assets

jB Bw BknAj
So{ (BLeB) BknAj

Bz BknAj
patentee
k{ SLY AoTiA knAj
authorized signing officer
B
A knAj
signing officer
pB\ B
A knAj
holder of check
a knAj
common shareholder
jB w knAj
majority interest
oTzM B knAj
option holder
B nBTiA oM knAj
policy holder
BM knAj
equity position
SB e T{Aj
SBnj BdTwA ,qa M SLv e T{Aj
entitlement
L
possess T{Aj nBTiA nj ,jM B ,T{Aj
scope of work
(nB jke) nB B\A Aj

jpBMM BAnAj
So{ U SdU BAnAj

~U BAnAj
foreclosed assets k{ L , U BAnAj
fixed assets
SMBY BAnAj
tangible fixed assets jz SMBY BAnAj
jzB SMBY BAnAj
intangible fixed assets

Tj (BpBw) keA SMBY BAnAj


general fixed assets
impaired assets

kjKwC .Bp BAnAj


dissimilar assets
MBzo BAnAj
,k{RBLYA BAnAj ,BwB{ MB BAnAj
identifiable asset
k{ Sn BAnAj
(BTA MB ) B MB BAnAj
negotiable assets

132

k Ao] pA Be kCnj

nApBM joTv ,nApBM Aj

monopoly revenue

cross of market

estimated revenue

historical trading range

nB~dA kCnj
hU RAkB ,jnCoM kCnj

nApBM joTv ,nApBM Aj


Bw S hnBU RAo U Aj

budgetd income (]jM L) A]jM kCnj


interest income

oM kCnj
 B BTA oM kCnj

deferred interest income

BM jw kCnj ,oM kCnj


interest revenue

woMBve ~U Aj
externded audit scope
extent of tests

woMBve Aj
S Aj
xo koi M ke ,kTw jAj J Aj
price range

optimum trading range

(jBA) pAkA pA yM kCnj

interquartile range

basic earning (income)

nBa Aj
scope of examination
kwn Aj
judicial arbitrator B
nAj ,B nAj
tnjAj , B ,e ,(j ) nAj

earnings before interest and after tax

referre, judgy, umpire

(ABIAT)

production department

unusually high revenue (income)

BQ kCnj
oM ov pA L RBB pA uQ kCnj

montary income

(k) Q kCnj
unrealized revenue
TB dU kCnj
earned (revenue-income) TB dU kCnj
kzSBnj TBdU kCnj

time keeping department


accounting department
auditing department

accrued income

TB}~hU kCnj
unappropriated income

kU oAj
nB RB A SLY oAj
nAkMBve oAj
woMBve oAj
MAn oAj

public relations department


vouching section

comprehensive income

wnkw oAj
personnal department
qnB oAj
customs department
o oAj
secretariate office
BioMj
corporate secretary
So{ z . oMj
income, revenue, profit, earning
kCnj
leasing revenue
nB]A kCnj
contingency income (gain) BTeA kCnj
appropriation aid (in aid) B~TiA kCnj
Tn Swj pA kCnj

income from

missed income, lost revenue

estimated income

hU kCnj
income adjusted
k{ kU kCnj
incremental revenue
BU kCnj
q B ,xo kCnj) BU kCnj
defferential income
(o T
fixed income
SMBY kCnj
unrecorded revenue
kzSLY kCnj
B] jw ,B] kCnj
pA Be kCnj
AA pA Be kCnj
hU pA Be kC nj

estate income

income from discount, discount earning


exchange earnings

pnA ovU pA Be kCnj


k Ao] pA Be kCnj

income from cash penalties

exceptional income

BXTwA kCnj
zAqA kCnj

incremental (revenue-income)

(jB~T A B) jB~T A kCnj


economic earning
accumulated income

T{BLA kCnj

133

Zoi kCnj

M e pA Be kCnj

inputed income

ko kCnj
xo pA Be ] ,xo kCnj

M e pA Be kCnj
income from contribution

proceeds of sale, sales revenue


pre-operationearnings nAjoMoM pAL kCnj

nAmBow pA Be kCnj
income from investment

So{ zU pA L kCnj
pre-incorporation income

nB] RB pA Be kCnj
income from continuing operation

RBB ov pA L kCnj


income before tax deduction

k{ T RB pA Be kCnj
income from discontinued operations

(BTiBw) nBBQ jAjnAo kCnj

xo pA Be kCnj

construction contract revenue

income from sales, revenue from sales

definite income

earning(s) per share

 kCnj
k{ Kv kCnj

income earned, earned income


miscellanous income
permanent income
common revenue
taxable income
taxable earnings

oT kCnj
(SMBY) oTv kCnj
oTz kCnj
RBB z kCnj
RBB z kCnj
RBB pA B kCnj

w o pA Be kCnj
budgeted net income]jM L }Bi kCnj
service revenue
RBki kCnj
inland revenue
iAj kCnj
internal revenue (income)
iAj kCnj
TBdU kCnj , kCnj ,TBnj kCnj
accrued revenue
book income

oTj kCnj
(nAjA) Anj kCnj
Aow kCnj

periodic income

excluded income (tax), tax free income


zero tax bracket

per capita income = income per head

delayed income

income

RBB pA B kCnj
kCnj
national income, social income kCnj
anticipated income
nBTA jn kCnj
jn KveoM kCnj ,jn kCnj
income in kind

nAmoYA B kCnj
relevant income (relevant revenue)

jw ,kCnj
nAmBow pA Be jw .kCnj

income on investment
firms earnings

So{ kCnj
ordinary (normal) income
jB kCnj
}BiB (RAkB) kCnj
gross earnings = gross income

gross (income-earnings)
cash income
cash earning(s)

}BiB kCnj
k kCnj
k kCnj
kM Bw M  kCnj

UB kCnj ,jo kCnj


operating income (revenue)
operating earnings

UB kCnj
kCnj

carried forward revenue (income)

public revenue, general revenue

(B A ~d xo kCnj) B kCnj

unusual credit

marginal income, incremental revenue


actual revenue (income)

A kCnj
Zoi kCnj

income and expenditure (expense)

jBo kCnj
non-financial income
Bo kCnj
windfall income (BXTwA) L oT o kCnj
oTvo kCnj
non-recurring income, perquisite

(nAk pA yM ) BA jA SwAinj

maturing

134

kz kCnj

kwn ow Be nj
decision tree
o~U Sinj
request, requistion, petition
SwAi nj
stores requisition
nBLA pA SwAinj
RBB jAjoTwA SwAinj

phantom income,

refund / repayment claim

contingent revenues (gains)

appropriation request

transfer incomes

additional appropriation request

deferred credits or revenue

B kAq nj So{ AoM jBC A SwAinj


Request For Proposal (RFP)
~ B
BjAj M Tv{n A SwAinj

general revenue

irregular gains, non opering income

bankruptcy petition, petition

tax bracket

A AoM BjAj M AnBBTvM SwAinj


nBkM So{ Tv{n

price method of valuing

winding-up petition

for payment of

nBLTA SwAinj
B A nBLTA SwAinj

confirmation request

kFU SwAinj
e  kFU SwAinj

lawyers letter (letter of inquiry)

nBLTA }~hU SwAinj

kz kCnj

unrecovered income

A (}Bi) s kCnj
actual net income

BTeA BkCnj
BTA BkCnj
UC Bnj M BTA BkCnj
BkCnj
noo (UBo) BkCnj
RBB z BkCnj
jBw (jA) nAmxpnA nj

ApA M ,BL nj ,ApA nj


in bond
o nj ,o nBLA nj
creditworthiness BpBw B }h{ nBLTA ]nj
LoU oA ]nj
degree of combined leverage (DCL)

supplemental appropriation request


purchase requisition

koi SwAinj
nBLA j] koi SwAinj

UB oA ]nj
degree of operating leverage (DOL)
degree of total leverage

purchase requisition for stock

degree of financial leverage (DFL)

pA kwn xnBw ,(Tv) wn SwAinj


indent
UAjnA xnBw ,ZnBi
job request
nB SwAinj
,SwAinj oM ,jo B BU ,jo SwAinj
requisition
SwAinj
(~ B) kAq SwAinj

degree of completion

appeal for tenders

precision of audit work

(RnB\U B 33 jB) Bow LB SwAinj

merit rate

kML ,kM]nj
classification, grading, rating
degree of focus

degree of correspondence

materials requisition (stores issue note;

rank correlation

stores requisition)

sinking

(nAk pA yM ) B A jA SwAinj
excess materials requisitions

U ]nj
qoU ]nj
woMBve nB S j ]nj
(S B) TvB{ ]nj
BLA (Aq) ]nj

capital calls

(nBLA pA) jA SwAinj

 oA ]nj
B oA ]nj

TvL ]nj
(Ap M n)  TwA Be nj
wU Be nj

developing, under development

135

BinB nj dU ,BinB nj

w o nj Bv nAmBow knj
equal-weighted

U Swj nj

in progress of completion

U Swj nj
///o pA toTwj nj
oUBj jM toTwj nj

available by...

S n jw knj
profit margin percentage

B n jw knj
goods profit percentage
gross marg in

}BiB jw knj

percentage, gross profit percentage

}BiB jw knj
gross margin percentage
gross profit percentage

sB jw knj
xo \e M sB jw knj

percentage of gross profit to turnover

xo M sB jw knj
percentage of gross profit to sales

}Bi xo knj


percentage of net sales

v B{o knj
percentate of credit sales

availability of books
placing at disposal

jnAm toTwj nj
disposal
nBTiA nj ,j] ,toTwj nj
per diem pn nAo M ,nAo pA ,Apn ,pn nj
check up
jo kwn Swnj
integrity SBU ,S Ak ,Sd ,nBTwnj
true and fair
B~ Swnj
soundness
Sd ,Twnj
validation
T{Aj nBLTA ,Sd ,Twnj
on the way
An ow nj
per cent = percentage
knj
percent
knj
So pA A jBTwA knj
actual capacity usage ratio

k{ BU BM M yAqA knj
percentage mark up on cost

efficiency percentage

CnB knj
d nj JAoi B knj

lot tolerance percent defective

eqAe knj ,v knj


commission rate (fee)
percent of ownership
parent

SB knj
A So{ SB knj

Bw yAqA knj
annual percentage increase

xo \e M AnBkM knj


percentage of debtors to turnover
prime cost percentage

A BM knj
RBB oM ov pA L jw nj o U knj

percentage change in EBIT

companys percentage of ownership

A So{ SB knj
parents percent of ownership
allocation proportions

xo o U knj
perecentage sales change
percentage of completion

U knj
nBMow Jm] fo ,nBMow Jm] knj

vU Bknj
variable cost percentage o T q knj
<A Bq> knj

absorption rate (overhead absorption

percentage on prime cost

component percentage

rate; recovery rate)

on demand

q Rn nj
event of default jAjnAo jB  Rn nj
over life of project roQ Rk ,  nj
BinB nj dU ,BinB nj
ex work, ex factory

 M q] knj
xo {Be knj

contribution-margin percentage
percentage of the time

RBj knj
Bw jpBM .oM fo ,Bw knj

annual percentage rate (APR)

136

kUo jqTwj

MB BTiAjoQ BTBnj


o
BSo{
intercompany receivables and payables

kTwjAj TiBw  T pA uQ BSBnj


post-cessation receipts
cash receipts

k BSBnj
k{ A nB SMBM pA TBnj

received from work certified


mariner
marine

AoTz ,jnBnj
jnBnj M TvMA ,odM ,Bnj
jo  M  ,jp K] M ,jpj

lapping (teeming and lading)


larceny

Aoe jpj
nAkoi M jBTwo Bd pA kjpj

vendor short shipment

nB{ ,Soe nj .Tz nj

nB{ ,Soe nj .Tz nj


on board / afloat

eBw n ,nB nj
ashore (on band)
JBve M JBve pA BTA ,]jM oT nj
BSo{ nj A]jM B nA B\MB]) oj
virement = allocation
(Tj
under bond k op BB ,o o nj
, T ,nAk ,u ,ov ,SiAjoQ nj kBnj
insolvent, bankrupt
kBnj
per mensem
B ,B nj
intra vires B RAnBTiA iAj .jkd nj
durante absentia
SL Rk nj
jB~U ,oi (o nj) .oi o nj
on risk / hazard (exposure)
putting up for sale

xo o nj
jBwA ApA nj ,jBwA dU MB nj

front running

To yQ Swj
unrestricted access Sjkd kM woTwj
indirect access
Tvo woTwj
j] JBve nj KU k~ M nBTwj

against documents

oi BU M ,RAoi BU MB nj


against all risks (AAR)

inventory plugging

(Bw dU B B e) MB nj

jw nj nBTwj
B joM jw AoM <pBM> kA nj nBSwj
gaming
oow
supervisory body
RnB BTwj
financial unit
B (keA) BTwj
sickness benefit
nBM BA jqTwj
(U) ~io BA jqTwj

against delivery

vacation pay, leave pay

merge

income manipulation

,xBMjBC jqTwj ,,nB M SzoM jqTwj


n
e jq
unemployment wage
nBM jqTwj
basic (wages- rate)
BQ jqTwj
wages payable
TiAjoQ jqTwj
guranteed wages
k{
U jqTwj
dummy wage
TiBw jqTwj
time wage rate
TBw jqTwj
kUo jqTwj
call in pay

unproductive wages (labor)

(A o nj) L MB ,oA jBM nj ,A o nj


prima facie

(jB~T A) pBM BpAnj ,pBM (B)nj


open doors
on both sides

o j o nj
BjA ,jo BjA nj ,k{ BjA nj
jBwA nAk Thn nj

confusion of records
collection of goods

B SBnj
receive
jo SBnj
income recipients
jw BkSBnj
receiver
k SBnj
kw ko ,kw ] kSBnj
payee of the note

ozo TiAjoQ .TBnj


unconditional receivable / payable

o j nAkMBve Lw M oUB j

137

Tvo jqTwj

njB knjB w M  B dU nTwj


dandy note
j{
(BQ L ,BM KwBT) BQ o U nTwj

indirect (labour-wages)

change order

going wage rate

Tvo jqTwj
BinB Tvo jqTwj

indirect factory wages

nB] jq ,AkT jqTwj


Tv jqTwj

|Bi S nj  U nTwj
stop limit order

direct labour cost (direct wages)

 SwAinj) kU xnBw ,kU nTwj


(manufacturing production
(~d

wages outstanding

order requisition)

money wages

agenda

idle time pay

RAo Am Swo ,v]nTwj


BjAj nTwj
nB M o{ nTwj

(kzSiAjoQ)  jqTwj
(Q) k jqTwj
nBM S jqTwj
jqTwj q ,jqTwj

administration order

labour costs (wages costs)

instruction to commence

manuscript

stop payment order

forwarding instructions,

SiAjoQ k nTwj
accountable warrant SiAjoQ B nTwj
agenda audit sheet
woMBve nB nTwj
RB S{AjjB ,nB nTwj

A hv ,uSwj
e RAnTwj

shipping instructions
enforcement order

agenda sheet, work order

Ao]A nTwj
shipping order
B BwnA nTwj
nAkMBve xpC ,AnTwj

payment authorization SiAjoQ(p\) nTwj

instruction, procedure, code of practice

collection order

manual of

nTwj
(jo BjA =) jo kMTwj

groupage (=consolidation)
check book
a Twj
nj e Bj ,bo o{ nj e Bj
pending lawsuits
Bo]
rightful claims
e Bj
income tax disputes kCnj oM RBB Bj
pending litigation
Bj
call for payment
SiAjoQ M Rj
jo SiAjoQ M Rj
call (to), call for payment (to)
recruitment

nAkMBve AnTwj

accounting = accounting manual

nAkMBve BAn ,nAkMBve AnTwj


accounting manual
audit(ing) manual

woMBve AnTwj
iAj woMBve AnTwj

internal audit manual

(jA - B ) SBnj AnTwj


procedure on receipts

nAkMBve Tvw AnTwj


manual accounting system

nBLA pA nAjoMRn AnTwj

nB M Rj
,B U e j ,B
j
litigation
AijAj ,eo Bj
bid rigging
~ B .kAq nj nBj
principal books
A oUBj
primitive books (k - AkTMA) A oUBj
o j nAkMBve Lw M oUBj

procedure on stocktaking

double account form books

cash disbursement authorization

iAj BoT AnTwj


internal control instruction
audit instructions

woMBve BAnTwj
nB pBC M nTwj
mail order of payment LT SiAjoQ nTwj
k SiAjoQ nTwj
institution to commence

138

nk nAjoT j

payroll register

jqTwj e SLY oTj


Bw SLY oTj

capital stock certificate book

A SLY oUB j

prime entry books

A SLY oUBj
MBq nAkMBve oUBj

cost accounting books

invoice register

(BnT B) BBw SLY oTj


post-book
(B) SLY oTj
ATA carnet
CRC aoTj
bank book
BM oTj ,BM aoTj
bank passbook BM pAkAuQ JBve aoTj
CPD carrnet
o nL aoTj
JBve oTj

statutory books, books of original entry

book of account, account book

certified books

pass-book

oTz BM nB] JBve oTj


 oTj ,nAkMBve oTj
account book
SLY oTj ,JBve oTj
audit office woMBve nAjA ,woMBve oTj
internal audit office iAj woMBve oTj
TiAjoQ BMBve oTj
ledger

accounts payable ledger

Bpn jBwA BMBve oUBj


books accounts and vouchers
private ledgers
branch books

(k{OQ) k{ A oUBj
financial books
B oUBj
up to date books (kCpn) pn MB oUBj
subsidiary ledgers
oUBj
book
oTj
asset register, asset ledger,
AA oTj
property ledger
warehouse book

nB] BMBve oTj


current accounts ledger
attendance book

JB n
e oTj
(RAoM oTj) RB\Ae oTj
bureau BioMj ,oAj ,nAjA ,(oTj) BioTj
registry office
(o
d) wn BioTj
private ledeger (PL)
~i oTj
Bod oTj ,~i oTj

draft book

coefficient of correlation placement


minute book

RAo Am i oTj
\ RAo Am i oTj

minute book of general meeting

ok RF RAo Am i oTj

nBLA oTj
RAoM oTj
purchase returns book koi pA SzoM oTj
creditors ledger
AnBBTvM oTj
sealed ledger
k{OQ oTj
appropriation ledger RAnBLTA }~hU oTj
liability ledger
(BkM) RAkU oTj
inprest cash book
AjoAhU oTj
petty cash book (PCB)
AjoAhU oTj
notes register
jBwA SLY oTj
q jBwA oTj ,jBwA SLY oTj
bills book

voucher register journal (record)


book of original

(A) A SLY oTj

entry, book of prime entry

minute book of board of directors

property register

book-keeper

bill register

uoTj ,nAjoTj
oTj kM nAjoTj

ledgerless book-keeping

insurance registry book,

AA SLY oTj
RAoM SLY oTj
M SLY oTj

insurance registrar

oj nAjoTj
bookkeeping, double entry
modernized bookkeeping

~i oUBj
L Bw oUBj
L{ oUBj
B oUBj

previous years books

BY SLY oTj
book of secondary entry, book of second

nk nAjoTj

entry, book of final entry

139

njB BB oT j

(RnB AnA Rn M ) UnB  oTj


card ledger

(k{Ak] AnA) k\  oTj

o nAjoT j

entrybookkeeping, single

o nAjoTj
code book
qn oTj
journal, day book, daily book, Bpn oTj

loose leaf ledger

journal book

works distribution

njB  Ba SLY AoM Bpn oTj


check register
a nk oTj ,j{
combination journal
LoU Bpn oTj
columnar journal, Twka Bpn oTj

nB pU oTj ,rBU oTj


journal book
Apn xnAq oTj
office of loading
onBM o oTj
office en route
An M o oTj
office of unloading
hU o oTj
office of departure
EkL o oTj
office of destination
k~ o oTj
share
Bw oTj ,Bw BA oTj

multi-column journal

TwnBa Bpn oTj


four-column general journal
purchase journal

koi Bpn oTj


Tw w Bpn oTj

certificate book, stock certificate book


financial ledger

B oTj
qo oTj

three-column journal

TwSz Bpn oTj

head office, central office, headquarter,

eight-column general journal

main office, general office

general journal

(RBq] Be) boz JBve , oTj


detailed account

Bpn oTj
k oTj ,k ] Bpn oTj

cash journal

AnBkM oTj
debtors subsidiary ledger

AnBBTvM oTj

share register, share ledger,


stockholders ledger
cash book

creditors subsidiary ledger, accounts


payable subsidiary ledeger

k oTj ,k oTj


Tww k oTj

three-column cash book

oTj ,TiAjoQ BJBve oTj


accounts payable subsidiary
AnBBTvM

cash register, cash book (CB)

ledeger, accounts payable sub-ledger

k Zoi jn {B ,k oTj


invoice book

accounts payable ledger

BJBvdUn oTj
(njB) BwnA B oTj

oTj ,TBnj BMBve oTj


AnBkM

goods outward book

accounts receivable subsidiary ledger

copy book

purchase ledger

koi () oTj
AnBkM B BoTz () oTj

customers ledger
cost sub-ledger

q oTj
B j] oTj
letter received book
kwn BB oTj
letter dispatched book njB BB oTj

stock ledger

Bw oTj

goods inward book (kwn) jnA B oTj

P oTj
nominal ledger (general ledger)  oTj
three-column ledger
Tw w  oTj

BSo{ M BMBve ,  oTj


intercompany accounts
o
BkoQ ,Bpn oUBj ,  oTj
/k{BM  oTj nj j] A k  jBwA
general records

140

UB ]jM nj

document in proof

Twka k oT j ,Twka k oT j

kTv j
evidence of conformity
SMB j
M nj Bp B RnBvi j] j

Twka k oTj ,Twka k oTj


columnar cash book

proof of loss

expense ledger, cost ledger

representative office

kB oTj
q oTj
(uoa oTj) k S{AjjB oTj

trace

jo MBjn ,jo AkQ ,jo BLj


,k Xi An ok  BLT{A j
MBT RBBLT{A

blotter

durability

xjo nj ,B j] xjo (RBj)


inventory turnover
v] j]
oM S{BLA ,Bw nj oM LwBd RBj

departments

compounding of interest

offsetting errors, compensating errors

nBkB ,Aj
oAj
processing departments
SiBw oAj
jk\ nB]A ,jo nB]A nBMj

time interest earned


upper precision

leaseback (renting back)

lower precision

re-entry

precision per time

(jk\ SLY) SLY nBMj


bitateral
oj ,LB]j
R nj A ,eBw MB ,Ao pA nj

oM qnA RBj
BM S j
BQ S j
j o nj S j
jBTA SMB S j

precision and reliability

off-shore

toMBve (BUA) jBTA SMB S j

circumvention
perspective
period, phase, cycle, time, age,

jp nj
Bnj
nj

precision and reliability of auditor

S j ]nj ,BLT{A kM ,cd , j


precision

course, term

trading post

future period

UC nj
period of hire
nB]A nj
k hU pA jBTwA nj

trading ring

cash discount period

exchange dealer

base period

security dealer

(BQ) A nj
period of credit
nBLTA nj
SwA jM U SdU AnAj  Anj

illogical reasons
euro-dollar

second-hand broker (broker)

holding period

pawn broker

pay-off period of asset

outside broker

AnAj jpBM nj
payback reciprocal
MBpBM nj
bailout payback Bow RB\ .SBpBM nj
nAmBow SBpBM nj ,Bow SzoM nj
payback period, period of return

BpAoU gnBU pA kM nj
post balance sheet period

UB ]jM nj
performance budget period

RB j
o AnA RB j
o j
BQnA nj
pnA j
nAjBM AnA j
j Swj j

dealer

n RB j
(tnM) wno j
(o B) j
///nBzTA AoM KwB nB\U j

good business reasons for issuing


cabbage

jpj j
salami slicing
jpj Q joi :jpjj
(A SLY oTj) ,oTj SLY j
posting media (medium)
proof of ownership

SB j

141

RkkM
nj

nBLA nj xjo nj

woMBve j M nj

stub period

woMBve j M nj
nAmBow SiAjoQ nj

turnover of warehouse materials


operating

RB xjo nj

(period-cycle), cycle of operations

pay-off period of investment


providing period

cash flow period

] xjo nj
financial period, fiscal period
B nj
basic period
BQ . BL nj
(K) nBLTA pB\ nj

nAkU nj
inventory build-up period B nAkU nj
gnBU pA uQ BpAoU nj
post-balance sheet period
period of office, term of office k~U nj

period of credit allowed

U nj

Ko oM LwBd nj

period of guarantee, warranty period

compounding period
term
interest period

nAk oU nj

Ao{ (] nj) ,Rk ,nj


oM z nj
T{m w M z nj

maintenance period, retention period


change period

carry back period

o U nj
inflationary period
nU nj
nm nj ,\nkU  U nj

call protection

koipBM pA S~ nj
exemption period
SB nj
test priod
kwn jn nj
AnBBTvM qnA nj

phase-out period

payables turnover period

life cycle

RBLB nj
receivable collection period

accounting period

nAkMBve nj
T nAkMBve nj

cost accounting period

o ioa ,RBe nj
construction AnAj VAkeA nj ,SiBw nj
period, manufacturing period

nB\U RBLB nj
average

collection

period

average

number of days receivables outstanding

(xoM AnBkM SLv) RBLB nj


daily sales in receivables
recessionary period

jB~T A jn Bnj


RBT B Bnj

different fiscal periods

anticipated holding period, invest period


interim period

B nj , nj
long period
 nj
bookkeeping cycle
nAjoTj nj
zBpC jo nj
operation test run period

nB\U ioa ,nB\U SB nj

budget period

A]jM Bw B nj
qCSBv e AoM) ,S yAnC nj
cooling-off period
(Bo TiA
waiting period
nBTA nj
review period
(j]) opBM nj
payoff period = pay-off Bow MBpBM nj
period, pay out time
long cycle

nAmBow nj

R kkM nj

business cycle, cycle of business


reliability period

BUA SMB nj
L nj
~ B nj So{ RAjBzQ L nj

prior period, preceding period


tender acceptance period

,o ,({B B AnAj) jonB nj


age
(Bw KveoM) Bp
short run
BU nj

142

(kzSiAjoQ)  j

court of accounts,

RBLwBd Aj

general accounting (audit) office,


general audit organization, supreme
audit court

oTz kM ,B
U Sv ,B
U j
joint and several liabilities
mortgage payable
dues
outstanding debts

n j
nA ,j
(kzSiAjoQ)  j

dU nj

period of delivery

dU nj
allotment period
nBLTA }~hU nj
discount period
hU nj
warranty period

U nj
audit period
woMBve nj
duration of shipment(e Bp) e nj
service period
Ski nj
fixed term
Bp nj
nAkMBve ioa ,nAkMBve nj
accounting cycle
preceding period
short cycle
fiscal period
tax period
limitation period
dealing period
retention period

L nj
RkBU nj
B nj
UBB nj
Sjkd nj
B nj
nAk nj
RBLB nj

accounts receivable collection period


collection period

RBLB nj
AnA koi xo nBTiA . e Bj
put-call parity
nAjBM
RB nj pBMpjj ,Bj
double dealing
interest-rate parity

oM fo Bj
visit
jo RB ,pA jo nAkj
at sight
Sn M ,nAkj
controllability principle oT BA Bkj
entity view
nB\U keA oM TL Bkj
holistic view
o xo .Bkj
(jon B xo) Bkj
integral view (approach)
preliminary views A RAo .

BBkj
lateness
jooj
primary liability
A k ,A j
debt
kM ,j
pBT  kM ,pBT  j
pre-preferential debt

l
(q ,kM)  TwA oil

intrinsic

UAl
 pnA oBil

amortization provision (reserve)

AnAj  TwA oil

gold and foreign reserve exchange

depreciation privision on (of) asset

foreign exchange reserves /

accumulated provision

external reserves

T{BLA oil
pB\ nAk ,TikA ,oil

provision, allowance, accrual, reserve,


quantity allowed
initial provision

A oil
koi hU AoM Aoil

allowance for purchase discount

Bow koipBM oil


capital redemption reserve
reserve for renewal

pBwpBM oil
TvzpBM oil

pnA oBil

excess reserves

(kAp) B A oBil
A (BTikA) oBil
bank reserves
BM oBil
international reserves
AM oBil
foreign currency reserves ]nBi Q oBil
companys reserves
So{ oBil
operating reserve
UB oBil
BTikA ,vU MB o oBil
T{BLA jw ,kzvU
primary reserves

undistributed reserves

reserve for retirement

oz oBil
Bow SBpBM oil

capital recovery allowance

conditional provisions (reserve)


mineral reserves

BTeA kM oil

k oBil
k RB]BTeA oil

provision for contingent debt

provision for cash requirements

equalization provision

reserve for contingency

pBwoMAoM oil
pnA oMAoM oil

exchange equalization provision

kCnj oM RBB oMAoM oil


income tax equalization provision

T{BLA  TwA , TwA AoM oil


provision for depreciation

kC BTeA Bq B BBp AoM oil


special contingency reserve

BTeA oil
current cost reserve
nB] xpnA oil
valuation allowance
MB{pnA oil
 TwA oil ,B j] MBpnA oil
provision for valuation of stock, stock
valuation provision
depreciation provision

 TwA oil
T{BLA  TwA oil

accumulated depreciation provision

144

TiAjoQ kCnj oM RBB oil

A z RBLB AoM oil

MB pBh ( TwA) k{ U oil


depletion allowance
L
(U)qB] oil

Az RBLB AoM oil


doubtful debt; allowance for doubtful

reserve for replacement

accounts)

provision for bad debts (A provision for

RBLB oil , BMBve oil


MB o

xo pA SzoM oil


provision for sales returned

uncollectable accounts allowance

allowance for returns

BTzoM oil
xo BTzoM oil

(allowance for uncollectable accounts)

iAj oil
internal reserve, inner reserve

allowance for sales returns

(q kCnj jBU S]) ]jM oil

BTeA BjAkn oil


contingent reserve

budget reserve
insurance reserve

nBLA j] (yB ) Ap oil

M oil
o M oil
BnB Ski BBQ SiAjoQ oil

actuarial reserve

provision for inventory decline

BTeA BBp oil

employees termination-pay provision

provision for contingent losses


provision

jB ,kM ,o{ ,oil


RAno , oil

koi yQ oil
provision for forward purchases

xo yQ oil

general provision

provision for forward sales

seasonal provision

~ oil
liquid reserve
k MB oil
allowance for efficiency
CnB oil
 TwA AoM B oil

allowance

adequate provision for depreciation

provision for renewal(U)kk\U oil

RC{B yAnC kk\U oil

for re-arrangement of machinery

nAmBow MBpnA kk\U oil


investment revaluation reserve

adequate provision

(KwB) B oil


BnAmBow xpnA yB oil

TB }~hU oil


appropriated provision (reserve)

provision for decrease value of


provision for

RBhU oil
provision for discounts (allowances)

investment

Bj] xpnA yB oil

TiAjoQ RBhU oil

decrease in value of inventory

provision for discounts payable

freight allowance

provision for cash

e Ao oil
cash deficit provision k ov oil
k RAnv oil

discounts, cash discount provision

provision for cash shorts

provision for stock valuation adjustment

RBB oil
provision for tax, tax provision

TiAjoQ kCnj oM RBB oil


income tax payable provision

k RBhU oil
MBpnA kU oil

provision for

nBLA j] kU oil

warehouse stock adjustment

AnAj U oil
asset replacement reserve (provision)

145

 jAjnAo
Ao]A Bw nj  l

nB] Bw RBB oil

RBhU xo pA SzoM oil


provision for returns and allowances

nB] Bw RBB oil


provision for current year tax

L MB RBhU oil
provision for discounts allowable

RAoU oil
deferred repairs = deferred maintenance

BnB ~io oil


employees holiday provision
provision

BnB Ski BBQ BAq oil

for employees termination benefits

ka FU AoM TikA ,nka oil


hybrid reserve
(kC nj) k
MyQ MB BBp oil

 BAq oil
provision for vested benefits

provision for foreseeable losses

doubtful debt provision, allowance for

RBLB oil

pension reserve

TvzpBM ] oil
v ,hwBQ ,(JBve jJA]) JBvel
accountable, accountable person JBve
treasury officer
Aqi B ,JBvdl
rightful, party entitled
(dM) el
beneficial, beneficiary
l
stakeholder(s), beneficiary,
Bl
endorsee, indorsee
primary beneficiary
second beneficiary,

kz
U RBLB oil
provision for unsecured liablities
allowance for

k{Siw RBLB oil

bad debts, provision for bad debts


bad debt provisionk{Siw RBLB

oil
RBLB oil

allowance for uncollectible accounts

Az RBLB oil


(Svh) A l
(BY) j l

secondary beneficiary

(l o) l
party concerned, party interested

vo l
endorsee
KveoM  jAjnAo Ao]A Bw nj  l
/jjo T ,j{ BAq K] jB~U

allowance for doubtful accounts


yearly allowance

Bw no .oil
inventory provision
j] oil
reserve for inventory
Bj] oil
(jwo  ) MBMB oil
reserve for obsolescence

BTeA Boil
precautionary requirement

incidental beneficiary

~d
U q oil
warranty cost allowance

 q oil
expense provision for accrued

 Bq oil
reserve for outstanding expenses,
provision for accrued expenses
merger reserve

BjA oil
MBpnA oil

valuation reserve = valuation account

BnB ~io koipBM oil


compensated absences

n
optimal solution

M e An
Bj nAmS eAn

dual pricing solution


soft option

oi eAn
optimum solution
J eAn
loophole
B Ao]A pA nAo An
tax loophole
UBB nAo An
alternative
{ ,nB An
hypothecator, mortgager,
nAmo ,An
pawner, lienor

woMBve k{ TomQ ,BjnAkBTwA BAn

outlines

KB tn
port officer
nkM un
RBLwBd Aj un ,nAkMBve keA un
general comptroller

chairman
un ,ok RF un
o ,A MAn
parent-subsidiary relationship
privity

(jAjnAo o M) e MAn


,nBM {qQ ,  M |Bi MAn
nBLeB toMBve
privileged communication
linear relation (linearity)

GAAS guide

i MAn
(kU) q \e ,jw MAn

budget guideline

]jM wnoM BAn


UBB BnBA o U BAn

cost volume profit relationship

tax return guide

S MAn

RB BAn
operating manual
UB BAn
nAkMBve iAj BoT BAn

causation relationship, causation

handbook of internal accounting

causality

job documentation

S MAn
associating cause and effect

customs approved routes

S
MAn
MAn ,Sn JBMnA MAn ,ok B MAn
principal-agent relationship
kB
S q MAn

adviser

cost benfit relationship

controls

(pB\ BAn) o BAn


nBz ,qAn
solicitaion
oTz K] B{n ,qAn
focal date, on due date
Rk tEn
Bw BLeB SoX A En

kB MAn
confidentiality
nAjpAn
Aoe Rw ,Aoe nAjpAn
professional silence

majority shareholders vote

RB
,nAj En ,Se En
arbitral award, judgement, award
opinion shopping

agency relationship

oiEn

satisfy

jo An ,k{ An
substantive strategy
ATd joLAn
leadership
SAk ,oLAn

147

Anj kwn

B MB nBLA kwn

arbitral

receiving report

Se AT ,nAj En
cumulative voting
]Twj En
Aok M En e BA ,TB jEn

depository receipt

voting by proxy

negotiable warehouse receipt

Se AT ,nAj En

SBnj xnAq ,nBLA kwn


BM kwn
clean receipt
o{ k M kwn
iou
S SiAjoQ kwn
airmail receipt
A SvQ kwn
postal receipt
TvQ kwn
delivery receipt
B dU kwn
railway receipt
CAn kwn
receipt issued, issued receipt njB kwn
mates receipt
Tz BTQB kwn
receipt of goods
B kwn
woMBve zBpC kwn
audit test check

nAjoM xn M kwn ,zBpC kwn


test-check
check, checking,

wnoM ,kwn

examination, investigation

AU B{n BL oM kwn


agreed upon procedures engagement

|Bi nM kwn


special purpose checking
examination of accounts

BMBve M kwn
BMBve M kwn

investigation on accounts

woMBve wU BMBve M kwn


examination of accounts by auditor

JBve qn M kwn
checking account in detail
claims handling

RBB{ M kwn
Bv dU q\U ,kwn

verification, examination
cross checking

LB] ka kwn
professional checking
Aoe kwn
BMBve M Aoe kwn
professional checking on accounts
internal check
periodic checking

iAj kwn
Anj kwn

vote

jAj En ,En
nAiBMn ,BMn
o AnA (S B ]nj U) kMLUn

usury

bond rating
sorting

kMTwj ,kMLUn
form over substance ATd oM { Bd]n
substance over form { oM ATd Bd]n
ademption
S pA ]n
recource action
BjAj M ]n
occurance
jAkn ,jAkin
occur, take place
jBTA BUA ,jAj fn
passed
k{jn
,So{ nBLTA ]nj U ,nBLTA kMjn
credit rating
nBLTA Aq
ranking of projects
BroQ kMjn
shares rating
Bw kMjn
tracing
MBjn
audit trail
 o\p ,jBwA MBjn
tracking
jo MBjn
direct tracing
Tv MBjn
tracing and tagging nAmS MBjn
cost tracing
q MBjn
official, administrative
nAjA ,wn
formal
nk ,B ,n ,wn
whistle-blowers
Bk Awn
financial scandal
B Awn
data freight receipt
e nBC kwn
original receipt
A kwn
duplicate receipt
XA kwn
escrow receipt
BA kwn
trust receipt
(B ) BA kwn
warehouse receipt
nBLA kwn
dock warrant
pAkAnBM nBLA kwn
(B B o l kM) nBLA kwn
warehouse receipt (non title to the goods)

148

K
n

jBzQ BS jo SBn
backing away
social welfare

BT]A Bn
iA B{pnA oM TL nBTn , iA nBTn

kwn

physical checking

kwn
seasonal checking
~ kwn
B j] M Ak kwn
perpetual audit

ethical behavior

woMBve Tv kwn

jB~T A ()  nBTn

independent examination of auditor

rational economic behavior

BA pC , kwn

dysfunctional behavior

Aoeo nBTn
consumer behavior
ko~ nBTn
k{BU BM A yAo ,q nBTn
cost behavior
round tripping

SzoM Sn
TiA n
administrative o hU TiA n

settlement of a dispute

settlement of a customs offence


release of seizure

 U n
competitive
TMB n ,qCSMB n
monopolistic competition nB~dA SMB n
nApBM ,Bka nB~dA ,LB]ka SMB n
oligopoly
k{o ka nB~dA
pA) nBKeB Jm] AoM BwoMBve SMB n
lowballing
(eqAe jo  o
severe competition
kk{ SMB n
perfect competition
B SMB n
fair competition
oz SMB n
imperfect competition
} B SMB n
debt item
kM n
approximate figure
LoU n
self-checking figure
oT ji n
figure(s)
(B nA ] nj) n
(nBzA kM) kAn n
round figure, even lot
digit, figure, number

(jk) n
check digit
oT  ,oT n
account balance figure
JBve kB n
AvB jAkA ,MBz n ,o n
comparative figure
competitor

cut-off verification
effective audit

oY woMBve ,oY kwn


MkM pA {B kwn
forfortures receipt  e k~T kwn
call receipt
] LB kwn
topping out
S ZA  M kwn
receipt, arrival
(u]) B kwn
B dU L ,B kwn
pessimistic checking

goods received note (GRN)


line

L{ ,T{n
iAj B MB pA jBTwA o pA k{n

internal expansion financing


economic expansion

jB~T A k{n
constant growth
SMBY k{n
accrue
T{BLA ,TB yAqA ,jo k{n
aggressive growth
AnT k{n
conservative growth
AnB Bd k{n
growth
wU ,S yAqA B k{n
bribery
BzUnA ,nAi{n
bribe taker
(nAi{n) ni{n
briber
({An) kj{n
bribe (to), kickback
jAj {n ,{n
corruption
jBv ,j{n ,BTw{n
bribed, bribable
({o) o{n
bribery and corruption
jBv {n
commercial bribery
nB\U {n
sufferance, consent
SB n
Aoe nBTn BjnAkBTwA SBn
compliance with standards of conduct
precedence

K n

compliance

kU e SBn
RAno SBn

RkkM nAm Bow nj s xpnA xn

149

So{ jB Bw jw jo 
n

method, policy, procedure, system

xn
physical units method
q jBeC xn
TomQ B\A nB jBeC xn

diflation, stagnation

units of work performed method

economical recession,

koi S oiC xn
latest purchase price method

So{ jB Bw jw jo  n
equity dilution

depression, economic downturn


stagflation

Bi (yBpC) pC xn

jn
jB~T A jn

nU BM Ao jB~T A jn
kk{ SA ,kk{ jn

trial and error method

hard recession (slump)

nAk kFU MpBM ,RBA pC xn


test data approach
oTA
actuarial method
onBC xn
pooling of
qoT xn ,B jBdUA xn

linear regression

interest method, pooled approach

interrelationships among accounts

periodic method

business relations

nAjA xn
par value method
wA xpnA xn
market value method
nApBM xpnA xn
BnAmBow nApBM xpnA xn
market value method for investments

jnCoM TBpBM }Bi xpnA xn


estimated net realizable value method

knj oM TL TBpBM }Bi xpnA xn


constant gross-margin
}BiB jw SMBY
percentage NRV method
book value method

oTj xpnA xn
U  nj xo xpnA xn

sales value at split off method

nApBM B xo xpnA xn


market or sales value method
present value method
annual net

 xpnA xn
Bw }Bi  xpnA xn

present value approach (ANPV)

(nApBM xpnA BM kU) nBT xpnA xn


fair value (mark-to-market) method
proportional method

Lv xpnA xn
k{ kU s xpnA xn

modified equity method

RkkM nAmBow nj s xpnA xn


equity method of accounting for
long-term investment

internal linkages
human relations

i won
iAj RBBLUnA . MAn
BvA MAn
BMBve M MAn

nB\U MAn
multiple relationships
Bka MAn
audit relationsships
woMBve MAn
organizational relationships BpBw MAn
jBTw  MAn
line and staff relations
inter-relationships

MB  MAn
jM  Be ,k{ KB ,T{Aj ZAn
upside
n M n ,yAqA M n
acceleration
BkM jo kCpn
valuation day
(MBpnA ,MB{pnA) pn
nAkMBve nj pn oiC ,BMBve TvM pn
prevail

closing day
pay day

SiAjoQ pn
(tnM nj) JBve qnA pn ,vU pn

settlement day

(JBve qnA pn) JBve ~U pn


account day, pay day
non-business day

nBo pn
business day
Uo pn ,nB pn
tax day
RBB pn
daily pay, dailypaid
jqpn
journalizing Bpn oTj oodU ,vBpn
days of sickness, sick days nBM Bpn
Tz pAkAnBM B onBM AoM Bpn
lay days
(oiFU RnBvi U kM)

150

e xn ,dU xn

BnAm Bow s xpnA xn

BnAmBow s xpnA xn

BTA xn ,UC Bnj M BTA xn


deferred method, deferral method

equity method for investments

short-cut method

ow pC B\A xn
method of measurement opAkA xn
q opAkA xn

full equity method

physical measure method

method of valuation

oM xn ,oM fo oM TL B
A xn
interest method of amortization  TwA
oMB xn ,RB BA xn

perpetual inventory valuation system

cut-off procedure

appraisal method of depreciation

B s xpnA xn
} B s xpnA xn

incomplete equity method

MBpnA xn
j] Aj MBpnA xn

 TwA U nj MBpnA xn

( ,jo Swj nj) o AnA xn


bond outstanding method

jnA oiC pA njB A xn


last-in-first-out cost (LIFO cost)

MBq nj jnA A pA njB A xn


FIFO method (of process costing) Aeo
market method
nApBM xn
marketing policy
MBnApBM xn
(k{ BU S ) q SBpBM xn

pAT MBpnA xn
balanced scorecard approach

ov xn ,roQ nj o kk\U MBpnA xn


program evaluation and
AodM
review technique
standard method

jnAkBTwA xn
depreciation method
 TwA xn
kU jBeC  TwA xn
units of production (UOP)

cost recovery method

 xpnA  TwA xn

liability method

present value amortization

specific unit cost method

usage method

kM xn
}hz keA o k{BU BM xn

effective-interest method

o~ B jonB Kve oM  TwA (xn)

oY oM xn
kU BQ xn
nj  TwA q Bv SiAjoQ xn
AT BBw

double declining balance (DDB),

equal-annual-payment method

depreciation method

accrual basis method

Qo Q xn
monetary-nonmonetary method

s xpnA .Bw M kLU xn


conversion to equity method
revaluation method
MBpnA kk\U xn
B U ,jA B B xnBw kk\U xn
periodic review system xnBw kk\U Bp
analytical method
dU q\U xn
prescriptive approach
q\U xn
woMBve nj dU xn
analytical auditing
delivery method

oTj xpnA BL oM  TwA xn


book value method depreciation

B
q kB  TwA xn

kU jBeC oM TL  TwA xn
production-unit method (units of
production method of depreciation)

 TwA ] oM L  TwA xn
sinking-fund depreciation method
(annuity method)

B A oM TL xn ,B A xn
incremental approach
method of neglect

BA xn
o nAjnBLA xn

customs warehousing procedure

e xn ,dU xn

share method of issuing

Bw nBzTA xn

151

Bow (S{Ak) e xn

one-variance approach

}~hU xn

appropriation method

AodAU xn
order cycling method xnBw nAoU xn
compelet contract method BQ U xn
jo U xn

}~hU xn
Aeo B AT }~hU xn

sequential allocation method

completed-performance method

direct allocation basis of apportionment,

single-rate method

ioU xn
distribution method
pU xn
q Ake BM kU xn

direct allocation method

least cost production method

balance sheet method

periodic system

Bj] nAjA SLY xn


Tw SLY xn
direct entry method
Tv SLY xn
current method, current
nB] xn

graphic method

(catch-up) approach

prospective approach

vU nj (Tv }~hU) xn

J }~hU xn
optimum (optimal) allocation method

BpAoU xn
(nAj) woU xn
B KoU xn

columnar entry system

absorption cost system


cycle approach

q Jm] xn
(RB) ioa xn
oX Ake , Ake xn

manner of combining interests

kC Bnj M ovU xn
BBQ fo M nAmBow }Bi ovU xn
colsing rate, net investment method
compliance procedure

MBU xn
Aqi Bw k{kU xn

min-max method, high-low method

RBB Ake xn
alternative minimum tax
direct write-off method

Tv me xn
kU nAkMBve xn

modified treasury stock method

(kCnj B q) Bp omQ U xn
accrual(accrued) basis
accrual method

kU xn
k{bA kU xn

accrual method of accounting

Aqi Bw nAkMBve xn
method of accounting for treasury stock

modified accrual basis


full accrual method

Bv A (xo) nAkMBve xn


installment method of accounting

mark up pricing method

Aeo k{ BU S nAkMBve xn
process cost accounting method

jqnB MBq nAkMBve xn


job method of cost accounting

B kU xn
S yAqA U xn

nB U knj U xn
percentage of completion method

M MBq B{n ,q U xn
actuarial cost method

oTz ~d MBq nAkMBve xn


joint product method of cost accounting

() A MBq nAkMBve xn
actual cost accounting system

BAn  M woMBve xn
embedded audit facility

Bow (S{Ak) e xn


capital maintenance approach

nj M nj o U xn
period-to-period change method
incremental method

BU xn
oTz Bq }~hU BU xn

incremental common cost allocation


method
reduced profit method

jw U xn
U xn

direct write down methodTv

152

nAkMBve xn

Bw BLeB e xn

anBP .B] jon .xn


integrated approach

Bw BLeB e xn
shareholders equity method

ATd jon .xn

SB e xn

substantive approach

property-rights approach

operating performance approach

service-output method

jpBM ,Ski xn
BSo{ BjA jn nj koi xn

algebraic method

(oL]) Bn xn
vU nj (kU nB RBBw) xn

production hours method of application

purchase method of combination


perpetual method

 TwA (LwBd) nj (kU nB RBBw) xn


production hours method of

Aj xn
oj] Aj xn

perpetual inventory method

depreciation

}BiB jw SMBY knj xn

, TwA LwBd AoM (nB SBw) xn


jonB SBw BL oM  TwA

constant gross margin percentage


method

labour-hour method of depreciation


deposit method

joPw xn
{ojoi Tw xn

convential retail inventory method

Tv o y\w xn
indirect assessment method

Tv y\w xn

 TwA nj (kCnj knj) xn


constant percent of decreasing
balancing
percent of sales method

xo knj xn
percentage method
knj xn
k BSiAjoQ BSBnj xn
cash receipts & disbursement method

direct assessment method


interest method

k{
U jw xn
net income approach
}Bi jw xn
UB jw xn
net operating income approach (NOI)

}BiB jw xn
gross (margin-profit) method
treasury stock approach

Aqi Bw xn
nAkMBT{ xn
(oUBj nj ) nAm nB{ xn

Bow SBpBM nj xn
payback (or payout) period method
current period approach

nB] nj xn
ioj xn
(RBLB , TwA) ooil xn

dual-rate method

allowance method

Bj] xpnA yB AoM ooil xn


inventory allowance method

accelerated method

system of cross referencing

AodM (ov) An xn
critical path method (CMP)
ranking approach

nAm{pnA xn ,S U wB{xn
valuation methodology

inductive approach

jw M S Ko xn
price / earnings multiple approach

(LoU o) xn
composite life method of depreciation
basis of accounting,
accounting procedure

kMLUn xn
AoTwA (jon) xn

nAkMBve xn

xn ,T{m Bnj M ovU jon .xn


retroactive approach
LwBM 
L Bnj M ovU BL oM
retroactive basis

U (jon) xn
descriptive approach

153

L MB TwA LwBd xn

cash flow method

k ] xjo xn
tax treatment
UBB xn
( TwA nj) q kB xn

procedure, method, manual

diminighing provision method

proportional-performance method

diminishing-balance

Ao]A AnTwj ,nB nTwj , xn


Lv jo xn

q kB xn

method (reducing-balance method)

q kB xn
reducing installment method

Ao]A AnTwj ,nB nTwj , xn

q B
xn ,q kB xn
double declining balance method
equity method

s xpnA oM TL xn
q oUBQ oUBM oM TL xn

nAkMBve wo xn
conventional accounting procedure
cost procedure

q xn
Aeo MBq xn

process costing procedure


operating method

UB xn
oRoB xn ,Tvo xn

cash-up approach

high-low method

flow-through method

B  Bp nj pnA kLU oM TL xn
temporal method
j{ B\A
xo U oM TL xn

mixed cost formula method

completed sales basis

U knj oM TL xn
percentage-of-completion method

SBpBM nj oM TL xn
payback period method
risk focused approach vn oM TL

xn
koi SLY B /S }BiB oM TL xn
xo pA hU

gross-price method (of recording


purchase, sales discounts)

oY oM fo oM TL xn
effective interest method

B jAkn oM TL xn
one-transaction method

oAo xn
Th q o xn

method installment salesBv A

xo xn
k{U nB xn ,k{ U jAjnAo xn

completed contract method

(vn kU) UB
xn
judgemental method(of risk adjustment)
item by item application

M xn
method of pricing
nAmS xn
R~d nAmS xn
production pricing method

BwnA ~d nAmS xn
method of pricing goods dispatched

woMBve (kwn) nB xn


audit procedure
work-measurementmethod

\w nB xn
S BU nB xn ,TM w nB xn

B BL xn
reciprocal method
MBT xn
Aeo B AT xn

three shift system

sequential (of step) method

direct inventory reduction method

legal basis method

positive approach

SLX xn
RAw \ xn
method of calculation
LwBd xn
L MB  TwA LwBd xn
life-periods method

depletion accounting

linear-cut approach

i yB xn
j] xpnA Tv yB xn
Bw BLeB e kB xn

contra equity approach

J iAj oT xn
pertinent internal control procedure
work measurment

Bq oT xn

154

nB jLM B{n

Bow MBpBM (LwBd) xn

s xpnA }BiB xn
gross equity method

payback method

koi L }BiB xn
gross amount approach

oY oM fo xn
effective interest method rate
declining method

Bow MBpBM (LwBd) xn

q xn
 TwA q xn

accelerated method of depreciation

B
q xn
double-declining method

kU M xo SLv xn
sales-to-production-ratio method

jonB SLv xn

Aok o j ,dwj Sok xn


nj Sok xn A /k nAjA An So{
/SwA AkT BC s M BQnA BSo{
ioM nj ok RF BA RF L{ {n)
two-tier board
(AoA BSo{
SMBY BAnAj jo Tv xn
policy depreciation

o kk\U MBpnA  ,AodM ov xn


programme evaluation and
roQ nj
review technique (PERT)

q vU nj \ ka RjB xn
simultanous equation method

proportional performance method

of apportionment

explicit, clear

B jBL Tvw ,kTw jAj ,BQBBQ B xn

co ,{n
k xn
nAkMBve k xn

cash method

barter system

MBq (oz)  xn

cash basis (of accounting)

legitimate method of costing

evident

reconciliation method

jz ,{n
 MB {n
nBMow vU nj kU keA xn

clear and understandable

production unit method of application

oRoB xn
(Bbo - BnAmBow) jpBM vB xn

pay back method


quantitative method

nAk xn
MBpnA nj BQ j] xn

 TwA LwBd nj nB SBw keA xn


unit labor-hour method of depreciation

base stock method of valuation (valuing)

sinking fund method

 TwA ] xn
collection method
xn
nAkMBve BU Bxn

k{bA S xn
modified temporal method

accounting trends and techniques

investment method, average cost method

average annual return, on

nAkMBve k{ TomQ Ao]A B{n


accepted accounting practices

j] MBpnA B{n
inventory valuation methods

dU wnoM Bxn

k{BU BM p B xn
weighted average cost method

Aeo MBq p B xn
weighted-average process costing
method

analysis review procedures

UBk . A qnBoM B{n


preliminary planning procedures

nB jLM B{n


work improvement methods

B xn

nAmBow jpBM fo B xn
aver age annual r etur n on investment
method

p B xn
weighted average method

155

jo kn

iAj BoT B{n


internal control procedures

nAjnBLA me xn ,BM Bxn

nAjnBLA me xn ,BM Bxn


just-in-time techniques (JIT techniques)

alternate procedures

RBT B{n
substantive procedures ATd B{n
~d MBq B{n

projected benefit-cost methods

product cosnting methods

analytical methods in accounting

q M q xn

jw q MyQ Bxn
nAkMBve nj dU q\U B{n
methods of allocation

}~hU B{n
AnB }hzU B{n

cost-to-cost method

MBq xn

cost accounting method, costing method

nB xnBw MBq xn


job-order costing method
job costing method

methods of judging efficiency

B{n ,B j] U B{n


AjonBLA B{n ,oj]
inventory taking methods

jqnB MBq xn
B MBq xn

(k ] ,] xjo) qU B{n


discounted cash flow methods

full costing method (full costs)

Aeo MBq xn

nBMow Jm] B{n


methods of absorbing overhead

process costing method

BjAj nC] B{n

direct cost system

Tv MBq xn
AonBM jon , qj jon B xn

corridor approach

jw q MyQ AoM {n

data collection techniques

B{n ,AU (BAnTwj) B{n


AU jn kwn
agreed-upon procedures

attained age normal method

B \U xn ,B jo wB xn


pooling of interests method

kM]jM (Bn) B{n


s xpnA kn

trend of equity, trend of net worth


market trend

kwn B{n
interim audit procedures

nApBM kn
SwA oU M n nApBM kn

budgeting procedures

iAj BoT pA SiB{ Bxn


procedures to obtain an understanding
of internal control

market tendency is upward

SwA qUM n nApBM kn

nB RB A L B{n
time keeping methods

market tendency is falling

informal procedures

cost trend

pricing methods

k{ BU BM kn
kU kn
i kn
xjo nj Bow kn

production trend
linear trend
working capital trend
operating trend
increasing trend
price trends
rounding off

RB kn
j kn ,kAq kn
S kn
jo kn

ko Bxn
nAmS B{n
R~d nAmS B{n

product pricing methods

B j] nAmS B{n
inventory pricing methods

SiB{ Kv B{n


procedures to obtain an understanding

KwB oT B{n


pertinent control procedures

,oj BSo{ koi AoM nAkMBve n

external events

]nBi BjAkn
internal events
iAj BjAkn
MyQ MB o BjAkn
unforeseeable events

L oTo BjAkn
extraordinary events

156

t kn

back up

t kn
down trend, decreasing trend q kn
trend of financial condition B kn
nAkMBve (nj) UC Bkn
future trends in accounting
cost (expense) trend

q kn
BT ow yAqA BTeA ,nApBM n

unfavorable events

JB BjAkn
nonhomogenous events B BjAkn
homogeneous events
BjAkn
gnBU BpAoU gnBU M  BjAkn
/kj fn B BRn K~U

market growth
upturn

j ,SozQ ,n
tnM pBM Tw ,nBTA jn n
(o pA k{ }ioU) wA n

bull

adjusting events (post-balance-sheet

ex quay duty paid

events)

incidence

on deck / under deck {o op .{o n

future event

{ xn ,B] jon

phenomenon

all-inclusive approach
eliminate approach
audit approach

jo me jon


woMBve jon
iAj woMBve jon

jAkn
UC jAkn
kkQ ,jAkn
BpAoU gnBU pA uQ jAkn

post-balance-sheet events

oTv (TwQ) jAkn


continuous transaction

internal audit approach

obligatory event

condensed approach

accounting event

the activity approach to income

non-adjusting event

measurement

unusual event

joz jon
jw opAkA nj SB jon

nCkU jAkn
nAkMBve jAkn
kU o B ,eAo jAkn

generality approach

o jon
o~U k .jon

decision model approach

(AkT) Tw xn ,wo jon


conventional approach
transaction approach

RB jon
ABpAoU (xo) jon

balance sheet approach


approach

Bkj ,xo ,jon


jB~T A (B{n) Bjon

jBo jAkn
MyQ MB o jAkn

unforseeable event
taxable event

UBB jAkn
transaction
B ,B jAkn
reasonably possible event
Td jAkn
B (RB) jAkn
financial transaction
events and conditions

Ao{ BjAkn
jB~U B L] RB BjAkn

peripheral or incidental transactions

economic approaches

cantingencies events

accepted policy

k{ TomQ n
,oj BSo{ koi AoM nAkMBve n
(o BSo{) U JBve nAkB

exceptional events

acquisition accounting

events after the balance sheet date

BTeA BjAkn
BXTwA BjAkn
economic events
jB~T A BjAkn
BpAoU gnBU pA kM BjAkn

157

UAl vn

auditing guidelines

woMBve Bjn
nAmBow Bjn

investment guidelines

toMBve n

auditors policy

policy, method, procedure

iAj BwoMBve AoM jn

accounting policy

nAkMBve (xn) n
iAj woMBve n

guidelines for internal auditors


management trail

Sok n
material spoilage
jA xBQ Shn
JBve kB q\U ,JBve A qn

internal audit procedure


precedent

account detail(s), breakdown

B
n
M o ka B j BAnAj Thn n
hotchpot
BC M Bv w jAj n
U (B{n) Bn

detail of account

consolidation procedures

break-down

toMBve n
SwBw ,(z i) n

JBve qn
JBve qn
koi Rnk yB pA {B vn ,pnA vn
currency risk
Q keA
margin risk
joPw jAj Swj pA vn
information risk
RBA vn
transfer credit risk
]nBi nBLTA vn
]nBi Sj nBLTA vn
political credit risk

,nAkMBve L MB Bn
k{ TomQ A
generally accepted accounting practices

RBT B{n ,Th Bn


alternative procedures
lead
open-end mortgage

vn fo ,nBLTA vn
credit risk (commercial credit risk)

guaranteed mortgage
first mortgage

econimic risk

jB~T A vn
market risk
nApBM vn
above-average risk wT pA oUBM vn
dU (B{n) BwnoM vn
analytical procedures risk (APR)

z k k{qnBoM vn

second mortgage, secondary mortgage


underlying mortgage
pawn setter
re-hypothecation
amortized mortgage,

planned detection risk

amortizing mortgage

acceptable risk of

detailed guidance

SwnjB xomQ vn

incorrect acceptance (ARIA)

woMBve vn ,woMBve roQ vn


engagement risk
off balance sheet risk
business risk

nB\U vn
client business risk nBLeB nB\U vn
roQ kz U vn
completion risk
inherent risk (IR)

BY SB ,n
(An) nAm n
jk\ n
k{ Tv n

~U jn
B . AoC Bjn

authoritative guidelines
disclosure guidelines

BpAoU pA ZnBi B FU vn

diversifiable risk

SAk ,oLn
(jkdB) jApC n
k{
U n
A Swj n
(BY) j n

BzA Bjn
BAnTwj ,o~U Bjn
decision guidelines
o~U
nAkMBve Bjn
accounting guidelines
management

Sok nAkMBve Bjn

accounting guidelines (MAGs)

omQU vn
UAl vn

woMBve nAkMBve Bjn


audit and accounting guidelines (AAG)

158

ok S un

pnA fo o U pA {B vn
exchange rate risk

SwnjB jn vn

acceptable risk of

SwnjB jn vn

incorrect rejection (ARIR)

koi Rnk pA {B vn
purchasing-power risk

capital risk

Bow vn
wBw vn
 cw nj wBw vn

political risk

S Bw pA {B vn
price fluctuation risk

macro (political) risk

oM fo Bw pA {B vn
interest-rate risk
liquidity risk

k vn
default riskSiAjoQ k vn , vn
risk and reward
jpBM vn
bankruptcy risk
Tv{n vn
head of department
nAjA un
B qnBoM nAjA un
head of financial planning department

counterparty risk

MB o vn
factor risk
B vn
detection risk
RBodU z k vn
operating risk
UB vn
unsystematic risk
UBTvwo vn
,me MB vn ,UBTvwo vn
omQU vn
unsystematic risk non-market risk,
unsystematic risk, idiosyncratic risk

]jM nAjA un
head of budget department

jB~U kAo vn
risk stochastic process

woMBve nAjA un
head of auditing department

B RBki nAjA un
head of financial department

technological risk

nB vn
nj oT vn jnCoM ,xomQ MB vn
acceptable risk of
BQ nBvM cw
assessing control risk too low (ARACR)

B nA un
head of financial affairs

woMBve xomQ MB vn
acceptable audit risk (AAR)

nAkMBve un
head of accounting, head of accounts,
accounting general, cheif accountant

nAjoTj oAj un

callability risk

koipBM SMB vn
convertibility risk
kLU SMB vn
purchasing power risk koi Rnk vn
qU vn ,S yB vn

head of bookkeeping section

downside risk

headmaster, manager,

control risk

ok ,BonB ,un

boss, chief, president

nAkMBve  un
head of general accounting department

ok S un
chairman of the board of directors

oT oi BTeA ,oT vn


risk avertor
qovn
absolute risk aversion  qovn
transaction risk
(B) jBL vn
portfolio risk nAmBow \ vn
confiscation risk
AA njB~ vn
Tv vn ,joMo~d vn
stand-alone risk

BkM BAnAj kLU pA {B vn


accounting exposure ]nBi pnA M BpAoU
= translation exposure

p
nB\U keA BMp ,RnB\U BMp

jn LoU Bp
estimated time of arrival

language of business

cycle time

kU U Bp
Bp ,RC{B B BvA o k{U Bp
idle time
jBTwAM
breakdown time
 U Bp
 U Bp ,{B (jBTAnB pA)  U Bp
downtime AonB nBM Rk ,RC{B
jk\ jBC Bp , U Bp
breaking-down time
manufacturing time

kU Bp
rotational delay
yioa Bp
access time
jBwA M woTwj Bp
control period (time)
oT (nj) Bp
float time
pAkAAn Bp
jo Bp ,ovMow Bp
break even time (BET)

eo pA jA BTA BpRk ,nm Bp


transit time
oj eo M kU
time covered
k{  Bp ,p Bp
allowed time
pB\ Bp
straight time
Tv Bp
operation time
nB M z Bp
standard time
jnAkBTwA (S ) Bp
land, estate, real estate, real  A ,p
property, properties

kU o U AoM jBC Bp
change-over time
operable time

woTwj Bp ,jBC Bp
woTwj Bp ,jBC Bp
kU RB k jnC Ao Bp ,jBC Bp
preparation time
xnBw
(kU i) pBw jBC Bp
up time

set up time, make-ready time

BTwj pAkAAn Bp ,pBwjBC Bp


make ready time
cumulative time

T{BLA Bp
lay time
Tz (pAkAnBM B) onBM Bp
inspection time
oT . wnpBM Bp
waiting time
jBTwAM Bp
kCnj SiB{ kMBp
timing of revenue recognition
timing of cash flow

] xjo kMBp
aging of receivables
RBLB kMBp
processing time
xpAjoQ Bp
kU xpAjoQ Bp
productive processing time
delivery time

dU Bp
koi xnBw dU Bp

purchase-order lead time

undeveloped land

time of supply

value chain

delivery and shipment e dU (Bp)

oBM p
xpnA o\p
(T) B xpnA o\p

industrial value chain

oTz M B dU Bp
Sq LoU Bp

estimated time of departure (ETD)

160

jAj Swj pA ,jo Bp

,B ov , o\p

loss

RnBvi ,Bp
book loss
oTj Bp
BAnAj xpnA yB ,BAnAj kkBp

,SB oQ ,B ov , o\p


transaction trail
SB ojn
xpnA TBxoTv o\p

impairment of assets

extended value chain

late payment fine

jooj Bp
loss on investment
nAmBow Bp
(L BBw pA kB BM) L RAw Bp
retained loss
prior years loss(es)

UAw Bp
jk\ U pA {B (jw) Bp

loss (gain) on repossession

So{ BSB pA {B jB Bp
ordinary loss, normal loss
inadequancyloss
operating loss

AjnB k Bp
UB Bp
~d jBeC jBo Bp

absorbed (abnormal) lost units

(kU eAo) kU eo jB o Bp

k
U (L{) o\p
guaranteeing chain

Aq pA yM M BL AnA , jAj Bz jBp


A
overstatement
prejudicial

(p ) nCBp
contingency loss, contingent BTeA Bp
loss, loss contingency
contingent loss

BTeA Bp
loss contingency
BTeA Bp
economic loss
jB~T A Bp
possible loss
BTeA Bp ,omQBA Bp
cumulative loss, deficit,
T{BLA Bp
accumulated deficit

abnormal process loss


unavoidable loss
windfall loss

JBT]A MB o Bp
L oTo Bp
(BXTwA) L oTo Bp

extra ordinary loss

(kz MyQ) L oTo Bp


unforeseen loss

pwyUC pA {B Tvo Bp
consequential loss
discreteloss

oTvo Bp
foreseeable loss
MyQ MB Bp
(UBB o pA) L MB Bp
qualifying loss
tax loss
pre-operating loss

UC Bnj M TBBTA Bp
loss carried forward, loss carryforward
loss carryback

L Bnj M BTA Bp
MnM Bp
loss on contract
(B no ) BQ Bp
trade loss
nB\U Bp
estimated loss
hU Bp
exchange loss
kLU Bp ,ovU Bp
forfeiture
xpnA qU ,o] ,Bp
pnA ovU pA Be Bp

dry loss

foreign currency exchange loss

jBo RBB pA Be Bp
loss from abnormal spoilage

UBB L MB Bp
nAjoMoM pA L Bp
So{ zU pA L Bp

k{ T RB pA Be Bp
loss from discontinued operations

k{ Siw RBLB pA Be Bp

pre-incorporation loss

loss on bad debt

definite loss

holding loss

impairment loss
lose

 Bp
xpnA yB Bp
jAj Swj pA ,jo Bp

dead loss
net loss

BAnAj T{Ak pA Be Bp
}Bi Bp
s .}Bi Bp

nApBM jAj nAo


nBz op

161

B Bp

casualty loss

B Bp
Tz  MBT Bp

reciprocal demurrage
process loss

Aeo Bp
continued loss
oTv Bp
perfect loss
}Bi Bp , Bp
loss on stocks
Bj] Bp
S w oYA oM Bj] Bp
loss on stocks due to fall in price

Tn Swj pA So nBTA jn Bp


expected opportunity loss (EOL)
gross loss

}BiB Bp
pwyUC pA {B Bp
,AnAj jM jBTwAM pA {B Bp
deprival value
AoL] xpnA ,Ak xpnA
B j] nAk pA {B Bp
fire loss

inventory loss
accumulated losses

T{BLA BBp
B koi RAkU pA {B BBp

purchase commitment losses


loss per share
casualty
management

w o Bp
BUA RnBvi B Bp
iAj BoT jnAm BQ op

override of internal controls


below-the-line

i op
nBTiBwop

infrastructure (social overhead capital)


under capacity
under deck

So op
{o op
nApBM jAj nAo nBz op

hammering the market

t
BpBw KUAo vw oM TL nBTiBw

record of service

Ski MBw
k{ B\A nB MBw

hierarchical structure
theoretical structure

o nBTiBw
TvMA nBTiBw
(k{BU BM nBTiBw) q nBTiBw

affiliation structure

record of work done

xnBw k{BU BM ,q RnB ,MBw


job cost record, job costing record

cost structure

market structure

fabrication

yield structure

TiBw B ,SiBw
factitious, artificial, forged
TiBw
building, dwelling
(BM) BTiBw
industrial building
nB\U BBTiBw
manufacture
jo kU ,TiBw
clean
}M ,o{ k M ,jBw
truncation
nAkBM RB jo jBw
organization, body corporate,
BpBw
corporation

AM BjnAkBTwA BpBw
international standards organization
(ISO)

AM BjnAkBTwA BpBw
international standards organization

kjnBzTA BpBw
issuing authority

nApBM nBTiBw
jpBM nBTiBw
B (M) nBTiBw
Bow M nBTiBw

financial structure

optimal capital structure

Bow k`Q nBTiBw


structure complex capital
decision structure

~U nBTiBw
accounting structure
nAkMBve nBTiBw
Sok nAkMBve nBTiBw
management accounting structure
asset structure

AnAj nBTiBw
simple capital structure Bow jBw nBTiBw
organizational structure
BpBw nBTiBw
So{ Bow nBTiBw
firms capital structure

Bow J nBTiBw ,k Bow nBTiBw

(jw k BM) BTA BpBw

target capital structure

profit oriented organization

nAjBM AnA AM BnApBM BpBw

iAj oT (Tvw) nBTiBw


internal control structure (system)

international securities market

plant layout

association

control structure

nz TvzpBM BpBw


civil pension organization

BinB nBTiBw
(iAj) oT nBTiBw
Bw BTo{ B nBTiBw

corporate financial structure

163

{B Tv nB RBBw

]jM BoM BpBw

]jM BoM BpBw

(nAmoYFU) ll BBpBw


influential organizations

plan and budget organization

BQnA jB~T A nB BpBw


organization for european economic

BT]A BM BpBw
social insurance organization

cooperation (OEEC)

nB AM BpBw

jB~T A wU nB BpBw
organization for economic
cooperation and development (OECD)

(nAjBinB ) k kU ,kpBw
manufacturer

international labour organization (ILO)

,nBLU BkBM kjy{Q BpBw


(BzQ kB) B B] BBpBw
Racketeer Influenced and Corrupt
Organization (RICO)

office hours

nAjA RBBw
nB jnAkBTwA RBBw

standard hours of

BT]A FU BpBw
social security organization

work, standard labor hours

Tv nB jnAkBTwA RBBw

AM RnB\U BpBw
international trade organization

standard direct labor hours (rate)

nB keA jnAkBTwA RBBw

B] RnB\U BpBw
world trade organization (WTO)

standard hours per unit

overtime hours

nB B A RBBw
nAjqB] nB B A RBBw

o B] BpBw
world customs organization (WCO)

(P) SB B] BpBw

overtime premium hours

world intellectual property

idle hours

organization (WIPO)

nBM RBBw
nB jB RBBw
{B jnAkBTwA nB RBBw

normal hours of work

standard machine hour

Ajoji BpBw
self-regulatory organizations
organizing

kBpBw
BTAo BpBw

RC{B k{]jM nB RBBw


estimated machine hours

{B nBM nB RBBw

not for profit organization


profit organization

idle machine hours (lines)


labour hours
machine hours

AonB nB RBBw


(RC){B nB RBBw
Tv nB RBBw

direct labor hours (DLH)

A]jM Tv nB RBBw


budgeted direct labor hours

BoM L Tv nB RBBw


planned direct hours of work

{B Tv nB RBBw


direct machine hours

BTAo BpBw
qoTo BpBw

decentralized organization
controllers organization

oT BpBw
Bw koT Tv BpBw

independent registar
exempt organization

RBB pA B BpBw
kkFU vw ,kT BpBw

confirming house

RBki kjAnA BBpBw


public service organizations
for-profit organizations

BTA BBpBw

164

Aqi joPw

per annum (per, ann.),

Bw nj ,BBw

A nB RBBw

actual labor hours, actual A

annual(ly), yearly

nB RBBw

hours of work, actual hours

Bw RB{nAq nj Znk RBA oBw


other information included in annual

k{ B\A A nB RBBw


actual hours worked

reports

jnAkBTwA pB\ RBBw


B] jw A oBw

standard hours allowed

other comprehensive income

standard labor time

other liabilities

market hours

BkM oBw
TiAjoQ BMBve oBw

other accounts payable

jnAkBTwA nB SBw


nApBM nB SBw
nB\U nB SBw
toTwj nj nB SBw
{B jonB SBw

business hour
available hours

other assets

BAnAj oBw
escrow
WBY }h{ Swj M kw joPw
mandatory saving
nBL]A joPw
jBwA nBLTA joPw

machine operating hours

deposit on letter of credit

SBw ,{B SBw ,Tv nB SBw


direct hour
jnAkBTwA
year ahead, next year, following kC Bw

primary deposit

year, forthcoming year

(A) A joPw
o T oM fo BM joPw

floating-rate certificate of deposit

ok jq BBM joPw
inter-bank deposits
bank deposit
specific deposit

BM joPw
|Bi n M joPw
An nj ] ,AnM joPw

deposit in transit
deposit payable

TiAjoQ joPw
saving deposit
pAkAuQ joPw
guaranteed deposit
k{
U joPw
fixed deposit

U joPw ,SMBY joPw


{nBw SLY joPw
deposit on order registration

AnAj ~dU pA kM Bw
year subsequent to acquisition
base year

BL Bw ,BQ Bw
business year
nB\U Bw
current year
nB] Bw
audit year
woMBve Bw
civil year, common year
o Bw
prior year
L Bw
tax year (year of assessment) UBB Bw
(nAkMBve Bw) B Bw
accounting year
financial year

present fiscal (financial) year

nB B\A ve joPw


performance deposit of guarantee

year under audit


year under review

SiAjoQ MB nB B\A ve joPw


retention payable deposit

B
A] nv ,nB B\A ve joPw

treasury deposit

woMBve jn Bw
kwn jn Bw
(bo -nB ) B Bw

terminal year, final year

performance withholding
eurodollar deposit

(nAkMBve Bw) B Bw
 B Bw

annuity

]nBi joPw
Aqi joPw

,Bw oTv vA v ,nABw


Bw no ,Bw Bv Bv A
(Bow SzoM) SBpBM BBw

recovery years

165

nBMow

(] AowA) BjApC nA M kwn jBTw

T Bnj joPw

deposit receivable

TBnj joPw
nAkj joPw

headquarter for prisoners of wars

sight deposit, demand deposit

affairs

JBve  Tw
folio column of the account

idle deposit
public deposit

k An joPw
(Tj) joPw
(nAkj) LBAk joPw

oUBj nj) d  nB{ , Tw


folio reference
(jBwA
contra column
MB Tw
quantity column
ojB Tw
per capita
Aow
SiBw jnAkBTwA nBMow

special deposit, legal reserve

standard manufacturing overhead

depositor

callable deposit
non sight deposit

nAkjo joPw
B joPw
s joPw ,B joPw

legal deposit

JBve knAj ,nAmjoPw


(RkkM) nAjRk joPw

estimated overhead

k{ jnCoM nBMow
budgeted overhead
A]jM nBMow
BinB A]jM nBMow

time deposit, term deposit


customers deposit

BoTz joPw
(nBBQ) nB B joPw

budgeted factory overhead

BinB k{jnCoM .k{MyQ nBMow


estimated factory overhead

contractors deposit
deposit

kU TB }~hU nBMow

] jo qnA ,joPw


o AnA SiAjoQpBM AoM ] joPw

manufacturing overhead allocated

bond sinking fund

factory overhead

outstanding deposit

kU nBMow

An M BjoPw
Rk pAnj jAjoTwA MB BjoPw

(indirect manufacturing cost)

(SiBw) kU nBMow
manufacturing overhead
productive overhead,

returnable deposits
good money

fixed overhead

SMBY nBMow
A]jM SMBY nBMow

budgeted fixed overhead


actual fixed overhead

A SMBY nBMow
k{ Jm] nBMow

absorbed overhead, applied overhead

k{ jAj }~hU nBMow ,k{Jm] nBMow


applied overhead
unabsorbed overhead,

kz Jm] nBMow

underapplied overhead
general overhead

SzoM MB BjoPw
qo BM jq pn BjoPw

kU nBMow

production overhead

overhead in process

long term refundable deposits

SiBw Bo] nj nBMow


nBMow

trust fund

joPw ] ,BA joPw

U joPw
fixed term deposit
nAjRk SMBY joPw
B TikA ,B joPw
guarantee fund

legal reserve, required reserve, statutory


reserve
import deposit

UAjnA joPw
tax shield
UBB oPw
exotic shelter
jBo UBB oPw
SiAjoQ pA Tn o ,ozB UBB oPw
absive tax shelter
RBB
abusive tax shelter RBB pA nAo AoM oPw

166

 xpnA M RBU ,U 


ow

vU MB
o nBMow

q dU q\U RnB ,nBMow jo {ow


overhead analysis sheet
nBMow

indivisible overhead, on-cost overhead

(overhead distribution summary)

indirect overhead

(q) jo {ow

vU MB o nBMow

variable overhead

apportionment, allocation

eAo M q jo {ow

Tvo nBMow
o T nBMow
A]jM o T nBMow

budgeted variable overhead

apportionment of cost to processes

BinB o T nBMow

 xn M oTz Bq jo {ow

variable factory overhead

equitable apportionment

direct overhead

q SiA (vU) {ow


monotonous application of cost
census

Tv nBMow
oAj A nBMow

departmental actual overhead

nB{ow
Q xjo Sow
nAmBow xjo Sow

velocity of money

investment turnover rate

BinB A nBMow
actual factory overhead

nBMow q ,nBMow
overhead (overhead cost)

j] xjo Sow

account heading JBve A ,JBve ~ ow

toMBve ,woMBve kwn o SwoQow


in-charge auditor
v
supervisor
oB ,SwoQow
,SwoQow

account categories

guardian, headmaster

inventory umover rate


budget expenditure head

]jM ~ow

BJBve ~ow
( oUBj nj)~h{ BJBve ~ow

personal accounts heading


expense heading

q ~ow
BinB Bq ~ow

dU k ,jpjj ,S ow
theft, pilferage, non delivery

U  ow ,BTo{ BjA  ow


goodwill on consolidation

k{ BU S M  ow
goodwill at cost price

Ro{ e ,nB\U  ow
LoU  ow

goodwill arising on
consolidation,

consolidated

VnAM AnAj ,AnAj TwoQow


nAkdUow
rontier
keow

encryption
pBwnjow
round
jo SwAnow
oTjq BU n yB o pA jo SwAnow
round down
B n
pA ioM me ,(jk B n) jo SwAnow
round off
jk jo jo k BM A
tenor
kwnow gnBU BU ,kwnow
kwnow M kM  hnBU ,kwnow
maturity
kwn

 S) T{m kwnow T{m kwnow


past, due, overdue
(k{
due date, maturity
k ,kwnow
undue
kz kwnow
RkkM A pA nB] v ,jq Bkwnow
head teller

factory expense headings

goodwill

escheat

goodwill,

consolidation excess

 xpnA M RBU ,U  ow


BAnAj B nBT xpnA ] So{
consolidated goodwill
C

current maturity

167

zU AoM vAv

lucrative capital

k{nAkoi 
ow

purchased goodwill

jwoQ Bow
call capital
k{kU Bow
kzSiAjoQ k{kU Bow ,kU Bow

written off goodwill, goodwill written off

uncalled capital

negative goodwill

  ow
jB~T A BM nj j]  ow

k{SiAjoQ BU Bow
paid up capital share

inherent goodwill

yB vU MB o So{ SMBY Bow


creditors buffer

A (wA) k{ SLY Bow


initial authorized capital
capital locked up

k{uLe Bow
fund equity
Tv JBve Bow
permanent capital
Aj Bow
floating capital, working xjo nj Bow
capital, circulating capital

Q xjo nj Bow

boot

jw ,kB ,ow
capital
Bow
free capital
jApC Bow
social capital
BT]A Bow
lost capital
Tn Swj pA Bow
k{SLY Bow ,(pB\) wA Bow
nominal capital, authorized capital,
authorized capital stock
orginal capital
additional capital (equity)

monetary working capital

k{nAkoi  ow
k{ Tv  ow

 xjo nj Bow
negative working capital

declared capital = stated capital


human capital

(nBM) k An Bow

A Bow
B A Bow
k{A Bow

BvA Bow
A Bow
A Bow ,A Bow

original capital

idle capital, dead capital

(~) TiBw Bow


investors capital
nAmBow Bow
share capital
w Bow
k{ SiAjoQ w Bow

initial capital, staring capital,

share capital paid

partially paid capital

artifical capital

kz SiAjoQ w Bow
share capital unpaid

opening capital
capital employed

Tn nBM Bow


k{ SiAjoQ RBj M Bow

contributed capital
invested capital,

k{ SiAjoQ BU w Bow
fully-paid up share capital

k{ SLY w Bow
share capital reqistered

paid in (up) capital, contributed capital

Aqi Bw BMA pA k{ SiAjoQ Bow


paid in capital from retirement of
treasury stock

AnAkBw w Bow
equity share capital

ko k{SiAjoQ Bow


capital paid in kind

partnership capital

S Ao{ Bow
k Bow
zU AoM vA v (A) Bow

major capital

periodic payment accumulating to (A)

k{SiAjoQ Bow
k{SiAjoQ Bow

k k{ SiAjoQ Bow
capital paid in specie
capital introduced
venture capital

TiAjoQ Bow
vnoQ Bow

168

jw jk\ nAm Bow

kU i nAmBow
product line investment

(RkA SMBY) Aj nAmBow

k{ Kv Bow

earned capital
impaird capital
investor

permanent investment

iAj nAmBow
internal investment, home investment

 A nj nAmBow

k{ Kv Bow
wA L pA oT Bow
nAmBow
Aoe AnAmBow

professional investors
potential investor

BM nAmBow
]nBi nAmBow
pnA nAmBow

foreign investor

investment (on) properties

nAjBM AnA nj nAmBow


investment in securities

nAjBM AnA nj nAmBow


portfolio investment

nj k{TomQ nAjBM AnA nj nAm Bow


listed investment
tnM
kTw jAj MB nAjBM AnA nj nAmBow

investment in foreign money


additional investment

B A nAmBow
safe investment yhMBA nAmBow
mass investment
LA nAmBow
] TikA nAmBow
investment of reserve funds
initial investment

investment in marketable securities

o AnA nj nAmBow
investment in bonds

A nAmBow
SMBY oM BM nAmBow

interest-in-possession trust
low-return capital

Bow Bw nj nAlBow
equity investment

 jpBM nAmBow
oM kM nAmBow

ex-capitalization (ex-cap)

(Tj) Sj nAmBow
government insetment

s xpnA xn BL oM nAmBow
equity method investment

nApBM nj BAow nAmBow

RkkM nAmBow

marketable investment

long term investment

gemstones

 nCjw nAmBow
personal investment ~h{ nAmBow
invested
k{ nAmBow
Bo nAmBow

paper tiger

inactive (passive) investment

trade investment

Bo nAmBow
insufficient investment

nCjw oB M nAmBow


lucrative investment
jwoQ nAmBow
jBzQ nAmBow
proposed investment

nB\U nAmBow
(Bow) Bw BLeB wU nAmBow

investments by owners

active investment
invest

B nAmBow
jo nAmBow
Tvo (SB) nAmBow

indirect holding
mutual investment
reinvestment
plowback

AwU nAmBow
expansion investment

kU nAmBow
production investment

MBT nAmBow
jk\ nAmBow
jw jk\ nAmBow

current investment

nB] nAmBow
(nB d So{) pA ZnBi nAmBow

external investment

169

S
cw

qCoBh nAm Bow

productive capital

k Bow
o AnA xo pA {B Bow

debenture capital

adventurous (venture) investment


continuing investment

lock-in capital, loan capital, debt capital

oTv nAmBow
 nAmBow
nj) nB] BAnAj ,S nAm Bow
temporary investment
(BpAoU
(kjw) k nAmBow

capital and reserves

productive investment

corpus

gross investment

cash capital

k Bow
real capital
(e) A Bow
k{uLe Bow ,A Bow

dead stock

qCoBh nAmBow

BTikA Bow
So{ sUAoTwA ,A Bow
\M B ,nBM Bow
k{ SiAjoQ Bow

security investment

}BiB nAmBow
nB]A nj }BiB nAmBow

gross investment in the lease

capital paid in, paid-in capital

under investment

paid-up capital

k{ SiAjoQ Bow
constant capital
SMBY Bow
nominal share capital(wA)k{SLY Bow
flow capital
nB] Bow
}BiB xjo nj Bow

malinvestment

gross working capital

sinking fund investment

legal capital

wA Bow ,B Bow
commodity capital
B Bow
negative equity
 Bow
pA RBT  omQBow keA Bow
k{BM keA C M jn ]
correlation

eligible investment, qualified investment


investment of funds

] nAmBow
 TwA ] nAmBow

TvzpBM TikA ] nAmBow


pension reserve funds investment

TvzpBM ] nAmBow
pension funds investment

M ] nAmBow
insurance fund investment

AozQ uow ,uow


preventive maintenance (PM)
option series

B nBTiA BoM ow
Bod ,ow
eligible
Ao{ k]A ,dTv ,nAAqw
B j] nAk yhMBA cw
confidential

safety stock (= reserve stock)


stock service level

B B BU cw
jqTwj cw
precision level
S j cw
reorder level
jk\ xnBw cw
capacity level
So cw
normal level of activity SB jB cw
general price level
S cw

wage level

B nAmBow
KwBB nAmBow
(L MB ) Ao{ k]A nAmBow

laddered portfolios

BQ BnAmBow
pooled investments qoT BnAmBow
direct holdings
Tv BnAmBow
maintenance excess
jApB Bow
k{ K~U Bow pB\ Bow
authorized capital (nominal capital)
consumers capital

o~ Bow
intellectual capital
Bow
(kz)  Bow
outstanding capital
property capital

Bow
Bow
(nAkBw kU jn) LB jn Bow

national capital

called-up capital

170

k xnBw

BY A BU nBLTA BM xnBw


good till cancelled order

SB cw

activity level,

SB cw

level of activity, level of attainment

open order

pBM xnBw
nApBM  ,nApBM xnBw
soft dollars
jqnB kM xnBw
jkd xnBw , S M xnBw
market order

limit order

nBTiA xnBw ,oT SdU xnBw

kU SB cw
production denominator level
normal activity level

jB SB cw
practical activity level SB cw
BTM oi xomQ MB cw
acceptable level of beta risk

discretionary order
back order

kzdU xnBw
(k{ TiBw) k{ U xnBw

completed goods

S L MB cw
acceptable quality level (AQL)
price level

S cw
S cw
L MB S cw

quality level

cable order

AoU xnBw
manufacturing order
kU xnBw
small order
q] xnBw
dispatch order
ow e xnBw
buy order
koi xnBw
k{U S pA oTM koi xnBw
buy stop order

acceptable quality level


desired quality level

J S cw
SB yB\ cw
ov Zoh jB SB cw ,BL cw

activity capacity

denominator level
average stock level

jkd S M koi xnBw


buy limit order
purchase order

koi nTwj ,koi xnBw


order jo KUo ,jAj nTwj ,jAj xnBw
resting order, idle order
k An xnBw
day order
Apn xnBw
spot order
n xnBw
factory order
BinB xnBw
nB nTwj ,nB xnBw
work order, job order

j] wT cw
optimal level
J cw
stock level
j] cw
inventory level
nBLA j] cw
level of aggregation
\U Aq . cw
A So (Aq) cw
actual capacity level
quantity level

nAk (Aq) cw


A ow
nApBM CnB bw

main row

levels of market efficiency

(nB anBQ) jqnB xnBw

kU Th bw

piecework order

different levels of production

capital orders

orders in transit

ABow BnB xnBw


B xnBw
stores order
B xnBw
mass customization
LA oxnBw
bunching
Ko xnBw
contingent order
oz xnBw
cash order
k xnBw
order for goods

An nj RB{nBw
An M B An nj BB, An nj RB{nBw

goods in transit

k{ U nB RB{nBw
completed job-orders

kzU BxnBw , RB{nBw


outstanding orders

171

k{qU T Bnj kw

deed of transfer

BTA kw
transfer deed
BTA kw
material transfer note
jA BTA kw
prime document
A kw
post dated document
oi gnBU BM kw
budget document
]jM kw
interest-bearing note
nAjoM kw
void voucher
BM kw ,nBLTAM kw
SiAjoQ kw

special order

s xnBw
agioteur (bucket shop)
pBM Tw
professional speculator
Aoe pBMTw
speculator
oAjw ,pBMTw
nBTiA B ,Bw oU n pBMTw
option dealing
secured promissory note

properly executed assignment

k{
U Tw
secured note
Y BM AnA ,
U Tw
bill discounted
k{qU RAoM B Tw
debt limit kM Aq oX Ake ,kM w
tariff ceiling
oU w
contribution ceiling
M e w
price ceiling
J S ,S w
loan cap
A w
cap
q w
fall in price, price drop
S w
gold coin
 w
B Bn ,B Sw

instrument of commerce

financial wellbeing, financial health

pay bill, payment voucher, voucher


payment voucher, pay bill

SiAjoQ kw
(TiAjoQ) SiAjoQ MB RAoM ,TiAjoQ kw

bill payable, note payable


mortgage note payable

n TiAjoQ kw
k{vo TiAjoQ kw

endorsed note payable

s xnBw

BTA MB k{ vSzQ kw
nB\U kw
o pA] ,o AoQ ,}ioU kw

disenfranchise

~h{  An kw ,k{
U kw
n RAoM ,k vSzQ

e Kw
hierarchy
KUAo vw
analytical hierarchy
dU KUAo vw
hierarehy of activities BTB KUAovw
cost hierarchy
q KUAovw
nAkMBve Boz vw

accommodation note (or paper)

accounting series releases

contract for deed

TLY kw
] kw
way bill
BnBM ,e kw
certificate of origin EkL A ,e kw
external document
]nBi kw
purchasing (purchase) voucher koi kw
private deed
~i kw
internal voucher
iAj kw
SiAjoQ MB nj kw

retirement age

forged paper

market appraisal

document against payment (D/P)

deed of rent

customs removal permit

nB Ao]A
U kw
performance bond (letter of) guarantee

k{qU TBnj kw
note receivable discounted

TvzpBM w
nApBM y\w
performance measures
jo y\w
price gauging S hU ,S y\w
j] S y\w
profile measurement

opAkA B y\w
measurement, evaluation
measure

To pAkA ,k\w


nB]A kw
CAn BM B BwnA kw

railway consignment note

172

M e SiAjoQ RAw

AB BnB o kw

wn kw

official document (paper)

public utility bond


floating bond

RkBU o kw
(koipBM MB ) jo LB o kw

deed, document, bond, bill, instrument

k BTiAjoQ wnkw

calling bond

vouching cash payments

first line bond

k o kw
pBT o kw
interim bond
S o kw
(L MB ) Ao{ k]A o kw

voucher check

eligible bond

abstracted voucher

oz a ,wnkw
BA B ,B kwn kw

preference bond

false document

JlB kw
Y kw ,o kw

deed of trust = trust deed

SB kw
SB kw ,TLY TwA ,SB kw

abstract of title, title deed


document
valid document, creditable

B kw
nk ,kw
oLT kw

document, significant document


medium-term note

RkB kw
nAmA kw
closed-end bond
jkd B
A] kw
deed of gift
yzhM B L kw
unpaid voucher
kzSiAjoQ q kw
accompany bill
( ) Ao kw
BwnA B BnBM ,BA B Ao kw
instrument of assignment

consignment note

jo Bw nBLTA ]nj pA An kw


void a voucher

vouch, vouching

jo wnkw ,wnkw


i Bpn kw
(]) TiBw Bpn kw

fictitious voucher

n kw
forger, forger of document
pBwkw
illegal document
B o kw
bill of sale
BBL ,xo kw
MBT AU , o AnA nBzTA (jAjnAo ) kw
indenture
debenture bond, bond

o kw
installment bond
Bv A o kw
gilt-edged bond oLT
U BM o kw
jkT SB BM o kw
joint and several bond
position bond

B nBLTBM o kw
B BM o kw
flat bond, ex-bond
oM kM o kw
interest bond
nAjoM o kw
indorsed bond k{ vSzQ o kw
(oTv) k{ kkU o kw
name bond

continned bond

jo i An (ABpn) kw
abstract a voucher (to)
outweigh

pA jM oUw
weighted
pw
age of pensioner
oMoTv w
(k{ M AoM) xomQ jn w
age admittance
year of insurance

goods received note

mortgage deed

document of title

financial document

wn kw
BL ,wn kw

M e SiAjoQ RAw

extended bond

k{ kkU o kw
prime bond
A ]nj o kw
profit sharing bond jw nj w o kw
index bond
~iB{ o kw
assumed bond
k{ SB o kw
public bond
o kw
koipBM MB o o kw
irredeemable bond

173

Bv
A xo T B dU jw

TB }~hU T{BLA jw

Ski RAw

year of services, service life

Ski RAw
AnAj Ski RAw

appropriated retained income (retained

service life of asset, asset service life

earnings or earned surplus)

oBil JBve M TB BTA jw


unappropriated retained earnings

accounting records

deferred profit

penal records

UC Bnj M BTA jw
w o (BQ) A jw

basic earnings per share (BEPS)


unearned increment

jnC jBM jw

o MAw
UAnjB BAnB ,UAnjB BkvMw

export subsidies

/k{ nAmBow L M T oM Siw

windfall profit, inflated profit

collection float

commercial benefit tax (CBT) BnpBM

profitability

earn profit (to), profit (to)

profitability of production

jw
jnC SwkM jw

MyQ nAqMA AM jw

nAkMBve nAk jBwA ,nAkMBve MAw

kjw ,jjw ,nCjw


~d nCjw

casual profit

income as a predictive device

BUA jw
contingent profit, contingent BTeA jw

budgeted profit

gain, gain contingency

A]jM jw
interest on capital
Bow (oM) jw
inter-process profit
eAo M jw
BpBw BkeA M jw

standard operating profit

interdepartmental profit

profit overstated

year-end profit

nj BBQ jw
(vU MB ) jo SiAjoQ jw

predetermined profit

k{ U L pA jw
UB jnAkBTwA jw

qCAoA jw
oTzM v SBnj S] qCAoA jw

profit overstated to obtain higher

paying out profit

commission

omitted dividend

economic (profit-income),

kz SiAjoQ jw
Bq  ov pA uQ jw

profit after all expenses


profit minus cost

q ov pA uQ jw
oM RBB pA uQ jw

profit (earning) after interest and tax

BUB BQ jw

jB~T A jw

economic earnings

}Bi vB pA Be jw ,jB~T A jw


pBC nj ,kC k BBo]  xpnA
economic income nAkMBve nj BBQ
accumulated profits
T{BLA jw
(accumulated earnings)

profit on uncompleted contract

retained profit, retained

unrealized gain

earnings, accumulated earnings

TBdU jw
L{ B j] TBdU jw

loading in branch inventory

koi Rnk pA {B TBdU jw


unrealized purchasing power gain

Bv A xo TB dU jw


profit on installment sale

T{BLA jw

TB }~hU T{BLA jw


appropriated retained earnings,
appropriated accumulated profit
true reserve

TB}~hU T{BLA jw
U T{BLA jw

consolidated retained earnings

174

k{A Bw jw

jB Bw BLeB M T }Bi jw

hU jw

estimated profit

hU jw
vU jw

earnings available for ordinary

liquidation dividend profit

shareholders

(earning) guaranteed, gurenteed profit

jB~T A keA }Bi jw


income enterprise net

(BTo{ M) iAj jw
inter company profit

keA Th BTv M) iAj jw


inter-company profit
(nB\U
kCnj ,jw
profit, gain, income, earnings

Bw k{jnCoM (kCnj) jw
projected annual income

Bnj M BTA RBB z (kCnj) jw


tax-deferred income
UC
percentage profit
knj jw
Bow M SLv knj jw
percentage profit related to capital

guaranteed dividend

k{
U jw
interest guarenteed (oM) k{
U jw
undistributed profit
kz vU jw
kzSiAjoQ A vU jw
unpaid dividend
dividends payable

TiAjoQ vU jw
To U Bw jw ,ToU vU jw
accrued dividend
(k{ kU)
dividend
w jw ,vU jw
gross dividend
}BiB vU jw
B vU jw
final dividend = year-end dividend

B) k jw ,w o vU jw
w o (k{SiAjoQ
dividend per share (DPS)

book monetary income

oTj jw
book profit
oTj jw
profit for the period (term)
nj jw
Bp nj jw ,nB] (nj) jw
current income
}hz
(nCjw) jjw
profit (making-taking)

}Bi jw {Be ,S n jw
profit margin, profit on price

koi Rnk (Bp) jw


gain (loss) of purchasing power

pnA RjBL (Bp) jw


currency exchange gain (loss)

j] nAk pA {B (Bp) jw
holding gain and loss
prior year profit

L BBw jw
share dividend, dividend
Bw jw
Bw BM o~ B k) nBTiA Bw jw
optional dividend
(qB]
k{A Bw jw
dividends declared, declared dividend

w o TBU jw
diluted earnings per share (DEPS)

w o TB U jw
fully diluted earning per share (FDEPS)
consolidated profit

U jw
k{ pU jw
omQBow keA kz k{ pU jw

distributed profit

undistributed investee earnings


mark-up

k{pU jw
B j] nAk pA Be jw

inventory holding profits (gains)

nBTeA jw ,BAnAj T{Ak pA Be jw


holding gain
acquired profit

Be jw
home run
RkBU nj Be jw
accounting profit
nAkMBve jw
RBB ov pA L nAkMBve jw
pretax accounting income
pure profit (net income)

}Bi jw
s xpnA oM TL }Bi jw

equity basis net income

175

jBA jw ,L
oTo (UBo) jw

(kC M Mo)  Bw jw
deferred dividend

(pBT) k Bw jw

vU jw ,k{A Bw jw

Rn M  vU jw ,k{A Bw jw
/j{ A ok S w M wn
declared dividend

preferential dividend, preferred dividend


preference shares

pBT Bw jw

dividend, preferred dividends

o T fo BM pBT Bw jw
adjustable rate preferred stock

pBT Bw vU jw ,pBT Bw jw


preference dividend

dividend declared and unpaid


passed dividend

kzA Bw jw
T{BLA vU jw T{BLA Bw jw

accumulated

dividend,

cumulative

dividend
liquidation dividend

cash dividend declared

dA Bw jw
dividend paid
k{ SiAjoQ Bw jw
dividend unpaid
kz SiAjoQ Bw jw
dividend payable
TiAjoQ Bw jw
Bw  TiAjoQ Bw jw

sham dividend

interim dividend paid

k{ SiAjoQ k Bw jw
cash dividend paid

k{ A k Bw jw
(TiBw) A Bw jw
w jw
capital dividend
w jw
cumulative dividends (T{BLA) w jw
T{BLA w jw
accumulating shares

kz SiAjoQ k{ A Bw jw

(k{jBzQ) jBzQ Bw jw
proposed dividend

k{
U Bw jw
dividend guaranteed, guranteed dividend

cumulative bonus share

TiAjoQ w jw
dividends payable in stock
bonus dividend

qB] jw ,w jw
pU MB w jw

stock (share) dividend to be distributed


partnership profit

Bw o So{ jw
notional profit
oB jw
fair profit
jB jw
accounting earnings nAkMBve (RAkB)jw
operating (income-profit)
UB jw
nB] xpnABM UB jw
current cost operating profit

A  xpnA oM TL UB jw
current-cost operating profit

BAnAj xo pA Be (UBo) jw


gain on sale of assets

jBA jw ,L oTo (UBo) jw


extraordinary gain

S A AnAkBw jw
minority interest income

(TBnj) k{ SBnj Bw jw
dividend received
dividend receivable

TBnj Bw jw
M TiAjoQ jw ,k{w Bw jw
nj k{U jw oM pBT Bw BknAj
participating dividend
/w oM
Bw Bw jw ,nj  Bw jw
interim dividend

dividend on commonstocks jB Bw jw
extra dividend

(B A) jBA Bw jw
~dU pA L Bw jw

preacquisition devidends
adjustable dividends

o T Bw jw
unclaimed dividend kz LB Bw jw
 Bw jw
dividends in arrears, passed dividends,
arears of dividend

176

vw jw

definite profit

 jw
So{ B nj BnB jw

profit sharing employees


paper profit

n jw ,mB jw
B (UBo) jw ,jBL jw

exchange gain (or loss)

Bw ko jw

dividend in kind

Bw ko jw
profit on sale
xo jw
profit on sale of asset
AnAj xo jw
illusory profit k Ao jw ,kLo jw
oTo ~ jw
unexpected quarterly earnings

(pBT) nAjSA nAjBM AnA M T jw


income applicable to senior securities

pBT Bw knAj M T jw
preferred (-stock) dividend

oAj MB jw
inter-department profit
attributable profit

JBvTA MB jw
}~hU MB jw
}~hU MB jw

allocatable profit

jB Bw M T jw
income applicable to common stock
process profit

Aeo (SiBw jw) jw


RBB z jw

profit available for appropriation

nB] xpnA BM }~hU MB jw


current cost attribution profit

income subject to tax, taxable income

distributable profits

taxable profit

profit available for

RBB z jw
tax-exempt income
RBB pA B jw
dividend in arrears
Bw  jw
cumulative k{] pBT Bw  jw
preferred dividends in arrears

distribution, distributable profits

pU MB jw
distributable (profit-income), profit
available for distribution

k{U (BQ) B jw


profit on completed contract

vU MB jw
vU MB jw

L oTo A pA L jw
income before extraordinary items

B\A Be nj (BQ) B jw


profit on under completion contract

qB] BroQ kjw


profitability of alternative projects

pre-operation profit

nAjoMoM pA L jw
oM q M RBB oM pA L jw

earnings before interest and tax


(EBIT)

profitability of projects

Bbo kjw
(RB) ]nj jo kjw

operating effectiveness

uwFU pA L jw
profit prior to incorporation
preacquisition earnings

nAmBow (SB ) kjw


profitability of investment

~dU pA L jw
So{ zU pA L jw

pre-incorporation profit

jB~T A (SM) kjw


economic utility

So{ U pA L jw
profit prior to consolidation

Bj] nAk jw ,B j] jw


inventory profit (income)

(UBo jw) RB pA L jw
profit prior to operation

nBTA jn jw

(RBB) ov pA L jw

anticipated (or anticipatory) profit

profit before tax deduction

promoters profit

purchasing power gain

vw jw

koi Rnk jw

177

SiAjoQ kM Bw

profit and loss retained

T{BLA Bp B jw
BTo{ M Bp B jw

inter-company profit or loss

}BiB jw

gross (income-profit), gross


profit on sale, profit margin
gross income

}BiB jw
k{kU }BiB jw

Bow zU Bp B jw
capital formation gain (or loss)

kU (Bp B) jw

adjusted gross income


gross profit on sales

profit or loss on change of asset

xo }BiB jw
TBdU sB jw
adjusted gross profit k{kUsB jw
xo {Be ,}BiB jw ,sB jw

capital gain or loss

gross margin (gross profit; gross profit

manufacturing profit (or loss)

AnAj U nj Bp B jw

gross realized profit

ABow Bp B jw
.nAm A pA {B (UBo) Bp B jw
gain or loss on disposal
xo
B j] nAk pA {B Bp B jw

deferred gross profit

inventory holding gain, loss

profit

margin)

UC Bnj M BTA (}BiB) sB jw

holding stack gain or loss

joM oM , ,jw
cash dividend
vU k jw
nU nBYC JBvTeA pA uQ B nAk jw

affidavit

kw k BM BnAo A ,Bkw
misconduct
nAjA w
misunderstanding SwnjB nj ,BUw
irregularities
RBhU RBBo] w
lending securities
AoTwA Bw
consignment stock
BA Bw
TBnBzTA Bw

holding gain net of inflation

unallotted shares (unissued shares)

nonoperating gain and loss

j] nAk Bp B jw

}BiB jw

marginal profit (income)


fictitious profit
loss and gain = profit and loss
monetary gain or loss

Q Bp jw
UBo Bp jw

wA S BM xpnA BM Bw
above par value shares
voting shares (stock)
non-equity share

En e BM Bw
jkd e BM Bw
k{koipBM Bw

repurchase shares (stocks)

koi Rnk pA {B Bp jw
purchasing power gain and loss

koi pA yQ Bjw
pre-acquisition profits
unconfirmed profits

TB dU Bjw


nBTo jw ,jBo Bjw

(LBAk) koipBM Bw
cumulative shares,
T{BLA jw BM Bw

abnormal earnings

cumulative dividend shares

earning per share (EPS)

callable shares

cancelled shares

B jw
A jw
Bp jw

periodical profits

JBT Bjw
w o jw
(B MBq) Mm] MBq jw

k{ BM Bw
registered shares, nominal
B BM Bw

absorption-costing (full-costing) income

shares, inscribed shares

gain or loss

high flyer
nil paid shares

S kk{ Bw BM Bw
SiAjoQ kM Bw

Bp B jw
BTeA Bp B jw

gain (loss) contingencies

178


Bw

excess shares

kAp Bw
k{njB Bow Bw

En e kM Bw

non voting stocks

unissued capital stock

En e kM Bw
shares at par value
wA xpnA M Bw
wA BM pA oT xpnA M Bw

bellwether

shares below par value

pBwS{ow Bw
corporation stock
(vw) So{ Bw
BM nB BM BSo{ Bw

k{ SiAjoQ RBj M Bw
partially paid shares

high-tech stocks

wA BM pA oTzM Bw

BM nApBM xpnA pA  BTo{ Bw


(nqM BTo{ Bw) knAjnioM

shares above par value

large-capitalization stocks (large-caps)

listed shares

bearer sharer (stock)

BM Bw
(tnM nj) k{ TomQ Bw
k{ vomQ Bw

k{ njB Bw
issued capital stock (issued share)

capital stock subscribed

classified stock

subscribed shares

k{kML Bw
golden shares
 Bw
common stock (share)
jB Bw
k{ vomQ jB Bw

contingently issuable common shares

k{ vomQ Bw
paid up share (stock)
k{ SiAjoQ Bw
alloted shares
k{ jAj }~hU Bw
incentive shares
zU Bw
full-paid shares
k{ SiAjoQ BU Bw
bonus shares
qB] Bw
nApBM nj oM fo RAo U M tBve Bw

preferred ordinary shares

k jB Bw
letter stock
B MB o Bw
zero growth stock
k{n k B Bw
irredeemable stocks
kwnow k B Bw
active stocks
B Bw
(BTeA) oz nBzTA MB Bw

interest-sensitive stocks

contingently issuable shares

orginal shareholder,

listed stock

shareholder of record, main sharholder

common stock subscribed

oz nBzTA MB jB Bw

tnM nj B MB Bw
Bow A Bw , o Bw

loan stock

foreign stock

]nBi Bw
k{ nAkoi Bw
A o pA k{ nAkoi Bw

acquired share

leveraged stock
treasury stock (or shares)

minority shareholder
minority shareholders,

kz
U o Bw
unsecured loan stock (ULS)

Aqi Bw
A nAkBw
S A nAkBw
S A AnAjBw

minority stockholders
majority shareholders

xpnA Bw
pB\ Bw
oM npoQ Bw ,MlB]oQ Bw ,JLd Bw

SoX A AnAkBw
senior shareholder
k nAkBw
controlling shareholder k oT nAkBw
So{ Bw B ,nAkBw

glamor (glamour) stock

shareholder, stockholder, sharer

penny stock

authorized share

jw nj k SnBz Bw
participating stock
outstanding share

income share
growth stock


Bw

bullish stocks

ApkCnj Bw
k{n M n Bw
n M n Bw

179

B MB
o w

pA BC S
RAoU  Bw ,B Bw

SiAjoQ C wA L BU p  Bw
partly paid shares
k{BM kz
BU ,n~ ,S ,BA ,nBAw

defensive stocks

negligence, neglect

prior shares

MBT n~ ,oj nBAw

pA BC S RAo U  Bw ,B Bw
SwA oT nApBM wT RAo U

gilt-edged shares,

comparative negligence

preferred (stock - shares), preferred

contributory negligence

MBT nBAw
first quater
A ~ A B w
second quarter
j ~ ,j B w
market share
nApBM w
defined contribution
TvzpBM w
BonB TvzpBM w

capital stock

employers pension contribution

partially participating preferred stock

kU e BM pBT Bw
prior preferred stock

jw jApB nj k{ w e BM pBT Bw
participating capital stock

kB BM jw nj q] SnBz BM pBT Bw

knB TvzpBM w
employees pension contribution

o T jw fo BM pBT Bw
adjustable rate preferred

registed share (stock)

k Bw
pBT Bw

BBM w
on-voting share
En kM w
ex-dividend share
jw kM w
BonB BT]A FU M w

kLU MB o pBT Bw
non convertible preferred stock

kwnow pA L koipBM MB pBT Bw


callable preferred stocks

employers social security contribution

(Be ]nj) BM w
bearer share (stock)

jB Bw M kLU MB pBT Bw
convertible stock, convertible preferred
stock

BonB pAkAuQ w
employers saving contribution

hU M ozT Bw
shares issued at (a) discount

knB pAkAuQ w

o M ozT Bw

employees saving contribution

shares issued at (a) premium

guaranteed share

founders share

k{
U w
nAjqB] w
pledged share, pledged stock o nj w
capital share (stock)
ABow w
T{BLA jw BM pBT ABow w

promotion shares

cumulative preferred capital stock

paid in cash share

premium stock

So{ Bvw Bw
(vw qB] Bw) uw Bw
ApnA Bw B uw Bw

promotional shares

}iB{ w
ordinary share
jB w
oTz , ,jB w

k{ SiAjoQ Gk Bw
wT RAo U pA yM BC RAo U  Bw
aggressive stocks
SwA nApBM
/k{BM k{ SiAjoQ C xpnA   Bw

common (share-stocks), ordinery shares

full-paid capital stock

inactive share (stock)

k{BM BQ BC jw M S SLv  Bw

barometer stock

restricted stock

(k An) Bo w


B MB o w

low p/e stocks

180

jnA BBw

participating in interests

B nj w
jw nj AonB jo w

employerents participating in profit


labour policy

BnB AkhTwA SwBw


plough back policy
B T{BLA SwBw
monetary policy
Q SwBw
price-fixing policy
S SLXU SwBw
commercial policy
nB\U SwBw
dividend policy
jw vU SwBw
B kAoL] SwBw
compensatory fiscal policy

RkkM (z i) SwBw
long standing policy

(BnpBM) pBM Bnj SwBw

(nAjjw) B w

active share

(nAjjw) B w
convertible (stock-share) kLU MB w
equity right
B w
kU AnAj gnBU kM) o w
debenture stock (debenture)
(SiAjoQ
employers contribution
BonB w
employees contribution
knB w
M knB w
employees insurance contribution
yo-yo stock

RBLYM .qqT w
freehold share
BTiBw o Bz w
preference share
pBT w
jw nj SnBz e BM pBT w
participating share

open doors policy

T{BLA jw BM pBT w

long established policy

cumulative preferred share (stock)

financial policy

TMBY vU jw C knAj  pBT w


k SBnj

oj SwBw
B z i ,B (n ,SwBw)

pricing policy
one-price policy

nAmS SwBw
keA S SwBw
(Q) B SwBw

fiscal policy, financial policy

} K joM M pA oM L SwBw

participating preference share


interim share (stock)

S w
share quoted
k{ kMfo w
wA S M k{ kMfo w
share quoted at par value

zero-defect policy

pension contribution

conservation policy

production quotas

AnB Bd SwBw


nBLTA (
) Sjkd SwBw

ration

credit squeeze policy


collection policy

RBLB SwBw
growth policies
k{n BTwBw
sale invoice
(xo nT B) xo Bw
kwn B Bw

TvzpBM w
kU kMw
o] ,jAj o] ,jo kMw
w ,w

quota, portion, ration contribution


sales quota
cash contribution

xo w
k w
RAnjB }~hU B w

invoice for goods received

export allocation or quota

Rn B koi Rn ,o Bw
ov o BM k{ jBTwo BB
o JBvdUn ,k~ nz

export quota
quantitive quota
import quota

customs invoice
check list

oT Swo ,wnA Bw


inward invoices
jnA BBw

UAnjB w
 w
RAjnA w
SB BTA Sw

ease of transferability of ownership


ease of formation

(uwFU) zU Sw

181

Twj nAkMBve Tvw

k{ A nT B ,k{ kFU Bw

hnBU k{ BU BM Tvw
historical cost system

k{ A nT B ,k{ kFU Bw


certified invoice

k{kU hnBU k{BU BM Tvw

(nT B) koi Bw ,nB\U Bw

modified historical cost accountingsystem

commercial invoice

borrowing-up system

amended invoice

payment system
monetary system

BM M BQ Tvw
BSiAjoQ Tvw
Q Tvw
BQnA Q Tvw

European monetary system (EMS)


social security system BT]A

FU Tvw
multiple tariff system jkT oU Tvw
accruals system
kU Tvw
(nAmS ) S U Tvw
pricing system, price system

dual-capacity system

B U Tvw
AjoAhU Tvw

eA koi Bw
proforma invoice nT ByQ ,UBk Bw
descending tops
q ow
SB ) Bp  AoT{A Tvw
time sharing system
(nAjRk
nAkMBve RBA Tvw
accounting information system

Sok RBA Tvw


management information system (MIS)
information system

UBA Tvw
nAkMBve UBA Tvw

accounting information system (AIS)

imprest system, petty cash system

Bj] nAjA SLY Tvw


priodic inventory posting system,

RB oT UBA Tvw


operational control information system
credit system

perpetual inventory system

nBLTA Tvw
economic system
jB~T A Tvw
collectivism
 AoT{A jB~T A Tvw
j] BTA oTA Tvw

double-entry system

electronic funds transfer system

periodic inventory system

Bj] Aj SLY Tvw


oj SLY Tvw
kMo] B ,kMo] Tvw

(EFTS)

rationing system

kU omQBA Tvw

nAkMBve Tvw
Tvw ,k{BU BM nAkMBve Tvw
cost accounting system T nAkMBve
kU nAkMBve Tvw

flexible manufacturing system (FMS)

accrual accounting sysytem

accelerated cost recovery system

accounting system

o j SLY nAkMBve Tvw


double-entry system of accounting,
double-entry accounting system

o SLY nAkMBve Tvw

(jq zU Tvw) jq xqA Tvw


incentive wage system

k{ BU BM ow SBpBM Tvw
(ACRS)

(k{ BU BM BM) q ow SBpBM Tvw


accelerated cost recovery system
top-down system

hand-written accounting system, manual

BQ M BM Tvw
librarian system
BBM Tvw
estimating-cost system q jnCoM Tvw
kM]jM qnBoM Tvw

accounting system

planning budgeting system (PPBS)

single entry accounting system

Twj nAkMBve Tvw

182

ABoMka BTvw

oj nAkMBve Tvw

general system

() Tvw
decentertized system
qoTo Tvw
push system
nBz Tvw
Q BA MB Tvw

oj nAkMBve Tvw


double account form system

(pnM BMBve SLY) kCpn nAkMBve Tvw


up to date accounting system

elastic currency system

xnBw k{ BU S nAkMBve Tvw

price system

specific order cost accounting system

nAmS Tvw
BinB dU nAmS Tvw

mill-based system pricing

{B nAkMBve Tvw
mechanized accounting system

application system
control system

joMnB Tvw
oT Tvw
B j] oM oT Tvw

inventory control (stock control)


internal control system

iAj oT Tvw


nAkMBve iAj oT Tvw

B nAkMBve Tvw
financial accounting system

B{pnA .BM oM TL nAkMBve Tvw


current cost system of accounting nB]
(SiA) zAkdT nAkMBve Tvw
uniform accounting system

internal accounting control system

Sok oT Tvw

A nB\U keA nAkMBve Tvw


controlling-company accounting

management control system (MCS)

(k{BU BM) q oT Tvw


cost control system

iAj woMBve Tvw


system of internal auditing
payroll system

jqTwj e Tvw


BAn  M xo koi Tvw

tax system
data

UBB Tvw
basUBA BBM Sok Tvw

management systems (DBMS)

q M (oT ) Sok Tvw


optimal cost management system

k{BU BM ,q Sok Tvw

computer-assisted trading system


(CATS)

(AjwC) o BjAj AoM nBji Tvw


automated system for customs data)
(ASYCUDA)

cost management system (CMS)

B BU yz oM TL B j] Tvw


demand-pull inventory system

BBM BQBBQ ABAn Tvw


bankers automated clearing system
(BACS)

exchange rate system

pnA fo Tvw
kMfo Tvw
jqTwj (kU) nAk fo Tvw

rating system

price-rate system of wages

AM e
(B) Tvw
contributory system

\U oEn Tvw
cumulative voting system

iAj kwn Tvw


system of internal check

kM]jM qnBoM ,qnbo Tvw


planning, programming, budgeting

o~U kAo kvU BTvw


decision support systems (DSS)

ABoMka BTvw
multi programming systems

system (PPBS)
operating system

B Tvw
(o nj) RBd]oU Tvw

general system of preferences (GSP)

BpCji RAw

183

BT]A FU AM e BTvw

BT]A FU AM e BTvw
contributory social security system

BvA MB qnB BTvw


personnel and human resource system

Tok oT BTvw


managerial control systems
financial systems

B BTvw
managerial systems
Sok BTvw
B MBq BTvw
coordinate costing systems
costing method,

(MBq) q Tvw

cost system, costing system

SB BL oM MBq Tvw


activity based cost (ABC) system

hU MBq Tvw
estimating cost system

oTv RB MBq Tvw


continuous-operation costing

Aeo MBq Tvw


process cost(ing) system

oTz MBq Tvw


customer costing system
actual cost system

A MBq Tvw
coordinate system
B Tvw
k{ B Tvw
harmonized system (HS)

nB\U k{ Tvw
business intelligence (BI) system

(xo koi) S U anBP Tvw


nAjBM AnA
consolidated quotations system

(e Ao B BM M B BM q) w
cost insurance and freight (CIF)
self-test questions

BpCji RAw

x
w M  Bj owAow nj B Bw }iB{
j{ AnA B qBU
financial times world share index
index number of current cost accounting

jBo jo }iB{
abnormal performance index (API)

present value indes

 xpnA }iB{
confidence index
BA }iB{
barometer
jB~T A }iB{
market index
nApBM }iB{
Bv p BM nApBM }iB{
equal-weighted market index

index

BLA B ArA Swo ,}iB{


renewal index
o kk\U MB }iB{
cost index, price index
S }iB{
kkU S }iB{

Bw S nApBM }iB{
market index of stock prices

{ojoi BM }iB{
retail price index

product price index

{ojoi S }iB{
Retail Price Index (RPI)

{ok S }iB{

Bw BM }iB{
share index

o~ RBki BB BM }iB{


consumer price index

producers price index (PPI)


index (producers price index)

jw UBLYM }iB{
instability index of earnings

price-index, index of prices BS }iB{

{ojoi BS }iB{
index of retail prices
index of

{ok BS }iB{

wholesale prices, wholesale price index


all-share index

Bw  }iB{
 xpnA }iB{ , xpnA jApB }iB{
excess present value index
B A
financial index
B }iB{
nApBM xpnA p B oM TL }iB{
capitalization-weighted market index Bw
Bw xpnA p B oM TL }iB{
value weighted market index

S kLU }iB{
conversion price index

}BiB kU kkU }iB{


GNP deflator

(nB \T B) ~d kU }iB{


goal output indicator
production index
wage index

kU }iB{
jqTwj }iB{
BT cw }iB{

general price level index


index number comparison
profitability index (PI)
profitability index

\w }iB{
nCjw }iB{
kjw }iB{

j Swj BBQ B~TiA Ao{

quasi rent

oM L{ ,nB]A L{
quasi-reorganization
BpBw kk\U L{
quasi-experimental Mo\U Mo\U L{
quasi deposit
joPw L{
quasi contract
jAjnAo L{
pseudocode
]L{ ,k L{
near cash
kL{
cash equivalent k S jB ,kL{
Ak A ,BdL ]BU ,koi hL{
Bw pA Ak yhM koi S] nj So{
dawn raid
oj So{
simulation
pBwL{
parallel simulation
pA pBwL{
momentum
JBT{
third party (person)
WBY }h{
donee beneficiary,
l WBY }h{
third-party beneficiary
natural person

e }h{
oMoTv , v kSBnj }h{
annuitant
oM ,(Bw)
annuity beneficiary
l }h{
legal entity (or e (S~h{) }h{
person), artificial person, legal entity

185

AnA S
p B oM TL }iB{

AnA S p B oM TL }iB{
price-weighted market index
nAjBM
q]Aj T (B) wT }iB{
Dow-Jones industrial average index
(DJIA)

vn y\w nB ,RAoBh }iB{


risk index
nAmBow
Bw S p }iB{
market value-weighted index

Bw S p }iB{
price-weighted index
liquidity index

k }iB{
oB ,B ,}iB{
A kjw }iB{ ,\wA }iB{

indicator

financial leverage index


economic indicator

jB~T A B}iB{
leading indicators
ozQ B~iB{
BM B Bp Bnj ,oiFU B~iB{
jB~T A BSB Th bw
lagging indicators

nB\U ioa B~iB{


business cycle indicators

vn BoBz ,oi B~iB{

key man

risk indicators

person

fraud risk factors

(k jo) oMnB }h{


BpBw keA ,}h{
UBLwBd S~h{ ,nAkMBve S~h{

accounting entity
artificial person

e S~h{
So{ e S~h{

legal entity of the company

,nB\U keA e S~h{


business entity
nB\U S~h{
fiscal entity
B keA ,B S~h{
outsider
TvMAo ~h{
participation, partnership nB ,S Ao{
conditions, terms
Ao{
j Swj BBQ B~TiA Ao{
special conditions for sub-contracts

KU vn B}iB{
industry averages
S B~iB{
jo B~iB{
performance indicators
coincident indicators

Bq B~iB{
kp q }iB{
plaintiff
 B{
bed and breakfast
BM BU B{
shirking
Sv pA jo Bi B{
reliable evidence
BUA MB kB{
credit-worthiness
nBLTA TvB{
rumor
tBwA BQM RBA ,B{
net = network
L{
pervasive network
oAo L{
cost of living index

186

BA jw nj SnBz e o{

terms of sale

xo Rk ,xo Ao{


reportable conditions
xnAq MB Ao{
jAjnAo Ao{
contract conditions, contract terms
requisites

p Ao{
(jAjnAo nj) KwBT Sv Ao{

porata liability clause

B Ao{
accountable events (condition)

nAoA Ao{

market out clause

nAo A Ao{
credit terms nBLTA Rk ,jnBLTA Ao{
bond indenture
o AnA Ao{
market conditions
nApBM Ao{
terms of repayment
SiAjoQpBM Ao{
terms of redemption
koipBM Ao{
international
AM BnpBM Ao{
commercial terms (INCOTERMS)

nAjBM AnA tnM nj xomQ Ao{

B Ao{
quantitative terms
nAk Ao{
tender conditions
~ B Ao{
terms of loan
A Ao{
tariff description
AoU bo{
legend
y ,kw nB{ ,SLY bo{
job description
B bo{ , { bo{
cozU ,U ,c U ,RB~hz bo{

listing requirements

description, specification

specifications

terms of transaction

narration

B bo{
Tvw T{ bo{

SiAjoQ Ao{
payment term, terms of pament

SiAjoQ d ,SiAjoQ Ao{


terms of payment
contract terms

BQ Ao{
B~TiA RB~hz kM BQ Ao{

contract conditions excluding

kAkA wU dU Ao{
donor-imposed conditions

written narrative of the system

terms of delivery

nB{ RnB ,nB nB{ RnB , bo{


job card, job ticket
xnBw
defeasance provision gv o{ ,BMA o{
defeasance clause
o{ ,BMA o{
oTzM nAjBM AnA koi nBTiA o{

terms of discount

green shoe
waiver clause

e BwA o{
call provision
nAjBM AnA ,koipBM o{
jAjnAo nj MBpnA (k BM) o{
appraisal clause
pari passu clause

special conditions of

contract, special terms of contract


special circumstances

(s) |Bi Ao{


liner terms
AoTz i Ao{
competitive conditions
TMB n Ao{
break even conditions
ovMow Ao{
o AnA nk Ao{
terms of issue of bonds
terms, conditions

BA jM oMAoM o{
(AoL] pB) BQBBQ o{

offset requirement

Bn o{ ,qo o{ ,U o{


escape clause

B A jw nj SnBz e o{
participating clause

B dU Ao{
hU Ao{
BQ |Bi Ao{

jB , MA , Ao{
Ao{

general terms, general conditions

BQ Ao{
general terms of contract

(jAjnAo ) BQ Ao{
general conditions of contract,
general terms of contract

187

jkd Sv BM BU So{

jkdB Sv BM So{
unlimited company
unlevered firm

kM kM So{
TvM So{

closed corporation,
closely-held corporation

keA  nB\U keA ,njB ~M So{


SdU xji jnAj oT SdU An oj nB\U
(A nB\U keA) oj So{ oT
immediate holding company
/k{BM
jkd Sv BM So{ ,kwn SLYM So{
incorporated company
insurance company

Se o{

arbitration clause

Se o{
jurisdiction clause
nAj o{
derogatory stipulation
nCBp o{
competence clause
Se o{
forfeiture clause
no o{
stipulation
k o{
AnAj jnAq n nj k o{
negative pledge clause

AoTA MB o o{ ,kjoU MB o o{


incontestable clause
derogation clause

M So{
BUA M So{

reinsurance company

gv o{
rate covenant
S o{
jAjnAo B A jB ,gv k , o{
avoidance clause, defeasance clause

tnM nApBM nj k{ TomQ So{


listed quoted company

kM ,k ,jB ,o{
proviso, clause condition

T TozQ So{

jB ,kM ,jAjnAo o nj nBT o{

industrialy advanced company

contract clause

related company

restrictive covenant

(TvMA) MBU So{


young company
nB pBU So{
finance company
B FU So{
M A) xo S] B FU So{
(kj Bk{o
sales finance company

~h{ B FU So{

kjkd o{
Aoj jn pA SB o{

competition clause
partners

Bo{
partners of the company
So{ Bo{
company
So{
nB\U nBLTA So{

personal financing company

commercial company credit

controlled company,

undertaking

oT SdU So{

company under control

leveraged company

Sj RnB SdU So{


company under government supervision

permanent company capital

(k{ nAkoi) k{ ~dU So{


acquired company

(nAkoi) k~dU So{


acquiring company

jkd Sv BM B
U So{
limited liability partnership (LLP)

jkd Sv BM B
U So{
public limited partnership

BTA So{
kM BM So{
Aj Bow BM So{

jkd Bw jw BM So{
limited dividend company
limited liability

jkd Sv BM So{

company, limited company

,Bw M jkd Sv BM So{


Bw So{
k{
U jkd Sv BM So{

company limited by shares

company limited by guarantee

188

(kz SLY) TLYo So{

nAmBow So{

jkdB Sv BM BU So{

jkdB Sv BM B
U So{

investment (company-trust)

general partnership, company unlimited

(jkdB) o T Bow BM nAmBow So{

by guarantee

open-end investment company

family partnership

(SMBY) jkd Bow BM nAmBow So{


closed-end invesment company

(SMBY) jkd Bow BM nAmBow So{

jABi B
U So{
cooperative company
BU So{
pU BU So{
distributers cooperative society

closed-end company

o~ BU So{

R Tv p nj  nAmBow So{
equity reit
k nAmBow
jkd nAmBow So{
mutual fund open-end fund

oTz k ,jkd nAmBow So{

consumers cooperative society


manufacturing company

kU So{
company incorporated
k{ SLY So{
unquoted company
kz SLY So{
(Bw tnM nj) kzSLY So{

closed-end fund, closed-end investment

unlisted company

company

corporation aggregate

incorporated company

Bw So{
joint stock company
Bw So{
e S~h{ AnAj BM ,Bw So{
corporation
jkd Sv
|Bi Bw So{
closely held corporation
private company

|Bi Bw So{
|Bi Bw So{

private joint stock company

ka So{
~dka So{
multinational company
Tka So{
outgoing partner
k{ ZnBi So{
foreign (alien) corporation ]nBi So{
close company
jABi So{
service company
UBki So{
|Bi Bw So{ ,~i So{
multiproduct firm

private company, private corporation


going concern company

oAj So{
dA Be nj So{

private limited company |BiBw


public company
public held company

So{
B Bw So{
B Bw So{
B Bw So{

company in process of liquidation

k{n Be nj So{
growth company

stock public owned company, public joint


company , public limited (joint stock),

uwFU o{ nj So{


company in the process of formation

p u b li c co r p o r a t io n pu b l i c l y -h e ld

Tj So{

corporation

goverment owned company, state owned

nj) jkd Sv BM B Bw So{


public limited company (PLC), (BTvA

company, crown corporation

public limited company


acting company

B So{
(kz SLY) TLYo So{

unregisterted company

mortgaged company

n So{
BA joPw So{

depository trust company (DTC)

nAmBow So{
investment company (or trust)

189

jkd Sv BM o{

TvMA So{
allied company = affilited company

offshore company

eBwAo So{
Tka (Bw) So{ ,TAo So{

firm
nB\U keA ,So{
,nAm Bow wA So{
j
investment exchanges
nAmBow
k{d B Tv{n So{

multinational corporation

defunct company

fellow subsidiary company

(k{ ) k{ BjA BSo{


consolidated companies

Sj oT SdU BTo{

knj B\Q o So{


fifty-one percent subsidiary

o So{
k{ BjA nj ,jAj So{ ,jo So{
incorporate
shipping company

jkd Sv BM woMBve B
U BTo{

AoTz So{
M So{
tenderer
~ B B kAq nj kSo{
leasing company
q So{
 To{ B A nB\U keA ,njB So{
/k oT An o BkeA

incorporation of audit firms

parent company

state-controlled companies

,keA oTz Sok SdU BTo{


keA Sok o op BTo{
comanies under common management

BM BTo{ ,BM rU Rnk AnAj BTo{


high-tech companies
BM nB
.kkU BTo{ ,AB BTo{
RBki B B kjAnA
public utility companies

eBwAo So{

TvMA o BTo{

thin incorporation

AM B So{
international finance corporation
overseas company

nBdM AnB So{


So{ ka pA kdT So{

corporate holding company


medium-size company

subsidiary and affiliated companies


companies of equal size

jn BTo{
one man company
o So{
knAj jkdB Sv B
A C nj  To{
unlimited company

wT So{
Bw Th So{

joint stock partnership, limited


partnership with shares
civil company

k So{
blue-chip company
oLT nkT So{
nationalized company
k{ So{
d So{

nB\U keA A M o nj  To{


A M oUnqM o nj So{ BA A
/kC JBve M o nB\U keA

defunct company, liguidated company

intermediate holding company

target company

k jn So{
(k oT ) oB So{

uwFU u\ |Bi M~ L  To{


statutory company
j{
inception of the lease
nB]A jAjnAo o{
partner participant
o{
senior partner
(k{nA) A o{
oTz JBve BM o{

BSo{
BwBwA B
U So{ BwBwA ,BTo{
articles of partnership
Bwo So{
Lv So{

partner in joint account

proportional liability partnership,

limited partner

company with proportionate liability

jkd Sv BM o{

controlling company
certification of incorporation

190

j] xnB{

sufficient skepticism

B {
BM kFU jnAkBTwA {

BkM o{

notorious-ill named partner

budget format

BkM o{
debted partner
nBkM o{
account partner
JBve o{
salaride partner
oMe o{
tenant oTz SB e T{Aj ,o{
(nB\U So{ nj) o{

balance sheet format

corporation partner

standard bank confirmation form

UBLwBd { ,(BpAoU) A {


horizontal form

]jM {
BpAoU {
multiple-step format
Aeoka {
account
JBve { M ,JBve {
format

oj BMBve {
format double-account

JBve oUBj |Bi {


particular format of accounting books
molding forces

Bkj {
nApBM AnB  {

weak-form market efficiency


vertical form
legal form (format)
graphical format
content and organization,

(nB\U So{ nj) o{


general partner
B o{
quasi partner
(n) oB o{
silent (backer) partner
Bo o{
acting partner
B o{
deceased partner
T o{
incoming partner
k{jnA o{
partner
nB ,o{
oTz Jm] nB{
catch phrase or catchline

j {
B {
nAj {
ATd {

format and content

foreign branch

(nz pA ZnBi) ]nBi L{


Tv L{
key job
k {
(Bw BLeB wU koi nj kU e) {
autonomous branch

preemption

Bow nApBM CnB (bw) Th B{


forms (or levels) of market efficiency

kM]jM jo{
budgeting gamesmanship
cycle count

B j] nAjA xnB{
B j] ( A) xnB{

physical stock count, actual stock count

(Bj]) xnB{
physical count(ing)

BB AjonBLA ,BB q xnB{


monthly physical count

AjonBLA ,B j] q xnB{


physical inventory count

horizontal spread

A B{
calendar spread
U B{
bull spread
BMxi B{
performance gap
jo B{
perpendicular spread
j B{
gap RAnjB B pAU k ,B ,B{
price gap (spread)
S B{
money spread
T B{
intercommodity spread
B B{
sue, suing
jo SB{
BoTz BSB{
customer complaints
uncertainty

B j] (TwQ) oTv xnB{


continuous stock count
inventory count

corporator

j] xnB{

BA k ,kjoU ,{
nB\U Sv{
nApBM n~ ,nApBM BwnB .Sv{

business failure
market failure

191

(kTv) kTv nAk ,kA{

B kwn oM nB{

BkM BwB{ ,j] BnBAn BwB{


alternatives indentification

goods received number

recognized

code number

k{ BwB{
BLT{A () S BwB{

cross

qn nB{
 Bpn oUBj  nB{

error cause indentification

reference between journal and ledger

immediate recognition

n BwB{
S~h{ ,S ,jo BwB{
partial recognition
Lv .} B BwB{
A Ko U BwB{

job number

identify

cost centre number

factor loading

order no

cost identification

q BwB{
(ATd) UBLYA kA{

evidence substantive

BpBw nj oM kA{
external-internal evidence
external evidence

BpBw oM kA{
kA{ ,kkFU kA{

corroborating evidential matter


empirical evidence

B kwn oM nB{

Mo\U kA{
analytical evidence
dU kA{
testimonial evidence
k~U kA{
record evidence
(LT ) TLY kA{
kAoL] .AoL] kA{

(nB xnBw nB{) nB nB{


q qo nB{
( ny{ o nB{ B) oU nB{

tariff heading (or subheading)

xnBw nB{
gold bar
 y{
gold bullion
( 11.3)  y{
bullion
o B  y{
ingot
q y{
Aj , oTv B Aj ,y{Q ,{
,M w M vn y{Q ,woMBve
coverage
jAj y{Q
collision coverage
RnBvi AoL] {
initial recognition
A SiB{
recognition of income
kCnj SiB{
cost (expense) recognition, q SiB{
expense recognition

}BiB jw BwB{

compensatory evidential matter

gross margin recognition

accounting evidence

delayed recognition

nAkMBve kA{
woMBve kA{

oiFU BM BwB{
Bv A xn M BwB{

audit audiences, documentary evidence,

installment method of recognition

evidential matter, audit evidence

recognize

compliance evidence

TBn kA{
AA (RjB{) kA{
circumstantional evidence
kA{
objective evidence SLX kw , kA{
indirect evidence
Tvo kA{
conclusive evidence
 kA{
sufficient evidence
B kA{
physical evidence
(nAk) kA{
(kTv) kTv nAk ,kA{
heavy evidence

evidential matter, evidence

B jAkn (SLY) BwB{


comprehensive recognition B] BwB{
KU ozQ pBwXi ,BwB{
fraud identification
income recognition

kCnj BwB{
Tnxo B dU BL oM kCnj BwB{

delivery basis
production

kU BL oM kCnj BwB{

basis of revenue recognition

(xo kCnj dU) kCnj BwB{


recognition (realization)

192

Ao]A {

attention directing techniques

nAkMBve B{

Mo kA{

relevant evidence
direct evidence

accounting methods, accounting systems


management style

Sok B{
enforcement procedure
Ao]A {

Mo kA{
Tv kA{
LT kw ,kTv kA{

documentary evidence
observance evidence

k{kBz kA{
kA{ ,woMBve nj <> oLT kA{
competent evidential matter
L MB
useful evidence
k kA{
corroborative evidence
k kA{
secondary evidence j Swj M kA{
nBLTA Q An{
currency and credit council

nBLTA Q An{
currency-monetary and credit council
legal counsel

e An{
UBB B An{
B o{nAq An{

high council of tax

financial reporting council (FRC)

B nAkMBve BjnAkBTwA Unz An{


financial accounting standards
advisory council (FASAC)
national

Tj nAkMBve An{

council on governmental accounting

o nB An{
customs cooperation council (CCC)
testimonial

A ,RjB{
witness
kB{ ,A ,RjB{
professional reputation
Aoe Ro{
T qo ,UnB\U  ,T o{
trading estate (zone)
track

nB{
schilling
(Q keA) {
contribution approach
pU {
 e xn {
mode of transportation

~d pU B{
product distribution methods

]U K] B{

|
concessionaire

Sok iA Se ,nBTwnj ,S Ak

pBTA KeB
preferred shareholders pBT Bw BLeB
uw Bw BLeB

management integrity

promotion shareholders

credibility

industrialists

RBA jBTA SMB Sd


integrity and reliability of information

tort

(A) nBT S Ak
Bp no ,KwC ,k
SqAoU B kj k

damaged in transit
issue a permit

pB]A nk
issue of material
jA (BwnA) nk
issuance, issuing
nBzTA ,nk
bond issue
o AnA nk
export of capital
Bow nk
jw d pA Bw nk ,w jw nk

B BLeB
o AnA KeB
debenture holders
o AnA KeB
annuity owner
o M KeB
contractee
(jAjnAo KeB) BQ KeB
holder of the record
w KeB
unitholder
BU So{ nj w KeB
BonByi ,nBLwB ,jApC { KeB
bond holder

self-employed
owner of the goods

qB] Bw nk
export of goods
B nk
RjB{ ,woMBve BU xnAq nk
B
A k~U ,B
A A jnBLTA

B KeB
owner
B ,KeB
exports, exportation
RAnjB
outright exportation  .ov RAnjB
issuing
knjB
Tw (kB
A) knjB

attestation

maker (signatory) of promissory note

njB nBMj ,(jk\ RAnjB) jk\ nk


re-export
jo
materials issued
jA nk
percentile
k , k
exchanger, currency exchanger
Ao

maker of a note

capitalization issue
bonus share issue

foreign exchanger, brocker


money charger

pnA }~hT ,Q Ao


Ao
money changing
Q Ao
premium on debentures o AnA o
agiotage

kw knjB
exporter
(UAnjB B ) knjB
outgoing
k{njB ,njB
issued
(ozT) njB
,SB{ ,{n ,jo {n ,jo B
clarify, clearness
B
cost accuracy
k{BU BM Sd
clerical accuracy
RBLwBd Sd
Bn .UBLwBd Sd
mathematical accuracy

194

nz BQA TvzpBM k

TiAjoQ o
AnA o

qualifying

Se
nj) , Ao{ k]A ,R~dU ,Se
qualification
oz (woMBve
Aoe Se

TiAjoQ o AnA o
bonds payable premium
premium on redemption
yield premium

competence, professional competence

koipBM o

jpBM o
UC nj M BTA BQ o

competent, authorized

deferred contract premium

jurisdiction

factor risk premium

(pB\) nAjSe
Bj M kwn Se
BA SMB ,Se

agio

competence, jurisdiction

RjB{ AjA AoM }h{ B Se


legal competency

B vn o
Q (ow) o
Bw o

capital paid in excess of par value


capital-stock premium,

Aoe ~~hU RnB Se

Bw o

paid-in surplus, stock premium

professional proficiency

Aqi Bw o

]AohTwA B
service industries
UBki B
kB BA k

paid in capital for treasury stock

trust and agency fund

jApB) B A k{SiAjoQ Bow ,Bw o


additional paid in capital, (wA xpnA oM

extractive industries

bond fund

o AnA k
TvzpBM k

pension (fund- pool), retirement fund

BBM TvzpBM k
banks pension fund

Bow Bw o
premium on capital stock

paid-in (surplus-capital) surplus, equity


premium, share premium
premium on ordinary

qo M TvzpBM k
central insurance pension fund

AoA M So{ TvzpBM k


Iran insurance company pension fund

njBM BpBw BnB TvzpBM k


shipping and ports organization AoTz
pension fund
civil pension fundnz TvzpBM

k
BBM oTz TvzpBM k

common pension fund of banks

kpBw jB] RnAp TvzpBM k


Jihad Sazandegy pension fund

S RnAp TvzpBM k
oil ministry pension fund

nz BQA TvzpBM k


Iran airline pension fund

jB Bw o

shares, premium on common stock

( o AnA) o Bw o
bond premium, premium on bonds

k{ SiAjoQ Bow jApB ,Bw o


contributed surplus = paid-in surplus

pBT Bw o
premium on preferred shares

AUB) o ,kM SiAjoQ k o


(SiAjoQ nj
bonds premium
o AnA (jApB) o
market risk premium
nApBM oBh o
liquidity premium
k o
tB M ]o

default premium

economics of scale (scale effect)


saving of work
tax saving
economy of scale

nB nj ] o
UBB ]o
tB ]o

195

k j] pA nAjoMRn

free box

B\ k
nAmBow oTz k

pooM k

offshore fund

pooM k
A]jM k
BT]A M k

budgetary fund

common stock fund


mutual fund

nAmBow oTz k
nAmBow oTz k

social insurance fund

TvzpBM M k

open-end company (or trust)

old age pension fund

jkdB Bow BM nAmBow oTz k


open-end fund
(o T)
Bw jAkU BM nAm Bow oTz k
closed-end mutual fund
(jkd) SMBY
AM nAmBow oTz k

gratuity fund

international mutual fund

saving fund

international monetary fund (IMF)

wU AM k
international development fund

pAkAuQ k
TvzpBM pAkAuQ k

k{n M n nAmBow oTz k


growth fund

pension and saving fund

(BU) So{ ,nAmBow oTz k


building society v BM ,v nBLTA
}iB{ M TvMA nAmBow oTz k

social security fund

index fund

(Tv JBve ) s k
special fund

cash box

Q k
BT]A FU k
unemployment fund nBM FU k
stabilization fund
SLXU k
pnA SLXU k
exchange stabilization fund

(k ) A S ,njB S

AnAqnB o M k
Q AM k

(pnA oMAoM) pnA fo kU k

key industry

exchange equalization fund

industrial

T
guild

list of rent received TBnj nB]A Rn
iAj AoMC o pA nBM BwnA Rn

self-sustaining fund

inland waterway consignment note

special-revenue fund

Bw xpnA B A Rn
premium statement

jn BnBA ,jn A Rn
bill of entry (customs)
(RBo nj)
duty-free list (o pA) B AA Rn
list of debtors
AnBkM Rn
list of liabilities (debts)
BkM Rn
Az BkM Rn

Bji k
cashier
nAkdU ,nAk k
life income funds oAAjB kCnj k
|Bi BkCnj k
kA Bow BM nAmBow k
low-load fund

kCnj Kv k BM nAmBow k


income fund

jqnB q BM nAmBow k
load fund
go-go fund

oioQ nAmBow k
R Tv  A nj nAmBow k

list of doubtful debts

Real Estate Investment Trust (REIT)

quoted list

pension plan fund

cash listing

(S ) jnCoM Rn
k j] pA nAjoMRn

donations box

TvzpBM bo k
Ao M  k

196

(~U) vU JBvdUn

nBLA j] pA Anj nAjoMRn

corporate minutes

So{ RBv\Un
\ RBv] Rn

nBLA j] pA Anj nAjoMRn


periodic inventory taking

minutes of general meeting


minutes of

ok RF RBv] Rn

j] pA ~ nAjoMRn
seasonal invetory

directors, minutes of board of directors


account statement, invoice

JBveRn
BQBBQ BUA JBvdUn

clearing house statement

jqA xpnA JBvdUn


value added statement
amended statement k{ bA JBvdUn

(RkU) eA JBvdUn

(JlB ) SwnjB nAjoMRn


false inventory

Bj] pA s nAjoMRn
special stock-taking

BB Rn ;kLk B kMTvM Rn


packing list
k{ kMTvM
BM LU Rn
bank account reconciliation statement

adjustment (to) statement

q kCnj LU Rn

orginal invoice

income statement identity

detailed statement

statement of changes in stockholders

interest statement

oM JBvdUn
Bw  JBvdUn ,Anj M JBvdUn

equity

interim statement

statement of changes in owners equity

A JBvdUn
(B ) qn bo{ BM JBvdUn

paid invoice

k{ SiAjoQ JBvdUn
kz SiAjoQ JBvdUn

Bw BLeB e nj RAo U Rn

BB e nj RAo U Rn
xjo nj Bow nj RAo U Rn
statement of changes in working capital

discharged statement, unpaid statement

statement of

advance bill

changes in retained earnings

T{BLA jw nj RAo U Rn

SiAjoQ yQ JBvdUn
progress billing nB SozQ JBveRn
proposed statement jBzQ JBvdUn
Bp jw (jnCoM) jBzQ JBvdUn

statement of changes in financial

projected profit and loss statement

statement

(qU) hU JBvdUn


discount statement

kCnj hU JBvdUn
estimated statement of income

q hU JBvdUn
estimated statement of cost
estimated statement

hU JBvdUn
Bp jw LoU JBvdUn

combined profit and loss account


clearance

(~U) vU JBvdUn

statement, settement statement

B nj RAo U Rn

position

BpBw B RAo U Rn

of movements in shareholders fund

~U Rn
long format
TBnj ] Rn ,BJBve Bo] Rn
flow statement B RAo U ,nB~
cash flow statement
k Bo] Rn
funds statement
] Bo] Rn
k ] Bo] Rn
statement of cash flows

U k ] Bo] Rn
consolidated cash-flow statement
notes of meetings

RBv\Un

197

pATB JBvdUn

~U { M Bp jw JBvdUn
detailed income statement

(vw) So{ Bp jw JBvdUn

LU JBvdUn

comperative statement

LU JBvdUn
(k{ BU S ) q LU JBvdUn

comperative cost statement

corporation profit and loss

BA B Bp jw JBvdUn

omQkU JBvdUn
adjustable statement

consignment profit and loss statement

J Ao{ JBvdUn

kU JBvdUn
presentation statement

desirability statement

B B jA Bk U JBvdUn

k{ A (S Rn) JBvdUn

suppliers statement

certified statement

k{ SiAjoQ B q] JBvdUn

statement of

RB JBvdUn

operations, operating statement


invoice sale

xo JBvdUn
k{o JBvdUn

part-paid invoice, part paid statement


audited statement k{woMBve JBvdUn

k{ MyQ Bp jw JBve JBvdUn


projected income statement

vendors invoce (statement)

ovU MB JBvdUn
interpretable statement

Bw BLeB e JBvdUn


statement of shareholders
(stockholders) equity

k{BU S JBvdUn

statement of owners equity

false statement

freight bill

(M ) JlB JBvdUn
copy invoice
P JBvdUn
k{A Bw ,v JBveRn

purchases invoice

consular invoice = customs invoice

(nB~ MB) BjBTw BjAj JBvdUn

(RBA) Ao{ 
T JBvdUn
all inclusive statement

Bow KeB e JBvdUn

statement of cost

B (BwnA) e JBvdUn
koi nT B ,koi JBveRn

input-output statement

Bp jw Rn ,kCnj JBvdUn

abridged statement

profit and loss statement, income

o~Th JBvdUn
customer statement oTz JBveRn
Bp jw AvB JBvdUn

statement

comperative profit and loss account

conventional income statement

UBk JBvdUn
preliminary statement

BM  JBvdUn

kCnj JBvdUn ,q kCnj JBvdUn


earnings statement = income statement

JBvdUn

statement, supplementary statement

(Anj B) S JBvdUn
cut-off statement
imbalanced statement

Zoi kCnj JBvdUn


statement of revenues and expenditure

cut-off bank statement


complementary

[An L kCnj JBvdUn

factitious statement

TiBw JBvdUn
Bow JBvdUn

statement of capital, capital statement

k{ ]jM Bp jw JBvdUn
pATB JBvdUn

budgeted income statement

(jAo A e ,jAo A) RB~hz Rn

198

(
A) oA
A JBvdUn

( A) oA A JBvdUn

xn tBwA oM k{U Bp jw Rn
xo {Be

actual statement

contribution margin income statement

loan statement

A JBvdUn
BT Rn ,BMBve Rn

B] Bp jw Rn
comprehensive income statement

statement, list, bill, sheet

Aeo ka Bp jw Rn
multi-step income statement

(BkM) TiAjoQ BMBve Rn


list of accounts payable

B (JBvdUn) Rn

(BK) TBnj BMBve Rn

financial statement

list of accounts receivable

statement of earnings

jw .RAkB Rn
operating statement
jo Rn
daily sales statement Apn xo Rn
price current list, price list BS Rn
list of prices
BM Swo ,BT Rn
numerator
v ,ov Rn
k{BwB{ UBo Bp jw  Rn

To{ B BUn ,To{ BMBvdUn


individual accounts
jo
k{BU S BM) TMB n q JBvdUn
competitive cost statement
(TMB n
jqTwj q i Rn

statement of total recognized gains and

income sheet

labour cost summary


list of assets

losses
prelist

UBk (Sv) Rn
kB  AoM B Rn

all purpose financial statement

k{ MyQ B Rn

BAnAj Rn
kCnj Rn
U q kCnj Rn

consolidated income and expenditure


account
requisition statement

SwAinj Rn
BSiAjoQ BSBnj Rn

projection statement

statement of receipts and disbursement

B xnAq ,k{ MyQ B Rn


projected financial statement k{ MyQ
LoU B Rn

detail of working capital

combined financial statement

} B nAk n pA k{ U B Rn
statement from incomplete records

j{ U Bi k AoM  B Rn
special-purpose financial statement

k{A B Rn

xjo nj Bow qn Rn
scheudle investment nAm Bow qn Rn

Aeo ka Bp jw Rn
multiple step income statement

Bp jw Rn
income statement, profit and loss
statement, statement of income

certified financial statement

JBvdUn ,LU Bp jw Rn
kCnj LU

bill of goods

comparative income statement,

passenger manifest

consolidated profit and loss account

B ZnBh Rn
AoBv SvB ,AoBv Rn

(jAoA e ,jAoA) RB~hz Rn


bill of particular

U Bp jw Rn
xn tBwA oM k{U Bp jw Rn
contribution income statement
xo

199

wBwA B BRn

A pA Ai ,kU S Rn
kU ~d kjzU
production statement

Bp jw  Rn ,RB Rn

Bp jw  Rn ,RB Rn
statement of transactions

k kBU ,TwnBa (BM) RAoB Rn

BkM BnAj S Rn

proof of cash

statement of assets and liabilities

BSiAjoQ BSBnj S Rn

k BTBnj RoB Rn
proof of cash receipts

statement of receipts and payments

kCpn S Rn

Bow nB~ MB Rn
capital reconciliation statement

up to date statement

] nB~ MB Rn

T{BLA (Bp) jw S Rn

input output statement of funds

statement of retained earnings

Bp B jw S Rn

] nB~ MB Rn
statement of source and applications

statement of profit or loss (gain or loss)

of funds

statement

parts list

JBvdUn ,S Rn
final statement
 S Rn
 dU , S Rn
final take-over (acceptance)

k ] xjo S Rn
cash flow position statement

Aq]A Rn ,jA Rn
stock (inventory) list B j] Rn
cash list
k j] Rn
RB [BT Rn ,jo [BT Rn
statement of results of operations
import list

B S Rn

RAjnA Rn
BM j] k ] Rn

statement of financial position, financial

cash statement

statement, statement position

weight list

p Rn
MBpnA S Rn

kU AvB S Rn
comperative production statement

statement of valuation

Be M pAoU ,kB ,pA ,S Rn


balance
jnCnj pA
S Rn

statement of valuing asset

object (objective) statement

statement of valuation of stock,

S S Rn

AnAj MBpnA S Rn
B j] MBpnA S Rn
statement of valuing stocks (goods)

provisional statement

U ]jM S Rn
A S Rn

consolidated budget statement

loan position statement

njB BS Rn
construction billings

roQ S Rn
project statement, statement of project

] nB~ MB MyQ S Rn
kC B BRn

forward financial statement

wBwA B BRn
primary financial statements

proforma source and application of


funds

(jnCoM) hU S Rn
proforma statement

 RnBvi (A B) Rn

200

T BnBzTA B BRn

k Ao B BUn
misleading financial statements

TBnBzTA B BRn
published accounts

AvB B BRn
comparative financial statements

nB] xpnA BM B BUn


current cost financial statement

nj B B BRn
interim financial statements (interim

jnCoM B BRn
prospective financial statements

accounts interim report)

k{ MyQ B BRn

accompany statements

pro-forma financial statements

functional statement

prospective financial statements,

Ao B BUn
BpBw BkeA KveoM Bq Rn
k{ TiBw B q Rn

manufacturing statement

 RnBvi (A B) Rn
general average statement (adjustment)

( o) k{ MyQ B BUn


pro forma statements

o B BUn ,U B BRn


group accounts (group financial
statement)

nB\U BkeA> B Ak] B BUn


parent company statements
<A
kz woMBve B BUn
non-audited financial statements,
unaudited statements

(BpBw oM) ]nBi B BUn


external financial statements

k{i B BRn
simplified financial statements

k{i B BUn
summarized financial statements

Bw BJBve ,Bw B BRn


annual accounts (annual report)

~ .Bw B BUn
quarterly financial statements

B
U So{ B BUn
partnership financial statements

jAoA .jo B BUn


personal financial statements

joz B BRn
condensed financial statements

FU An Bk  B BRn
/k
general purpose financial statements


marginal weights

B KAo
big rubber ball
w Mo
necessity, requirements
J] ,Rno
disclosure requirements BzA BRno
RBAqA ,BpBwoM BRno
external requirements
BpBwoM
alpha
BC Ko
exceptions rate
BXTwA Ko
 TwA fo , TwA Ko

criteria

BL ,MB
bailsman (suerty)
B
xo kkU ,(uomQ) nBzTA B
underwriter
nAjBM AnA
guarantor
kT , ,B
(
U =) Y ,kT ,B
surety (=guarantee), guarantor
wastage, lost unit, spoilage

income multiplier

RBB
spoilage (wastage)
RBB
production wastage
kU RBB
normal waste
jB RBB
abnormal loss
jBo RBB
acceptable wastages
L MB RBB
U  pA L RBB

multiplier principle of investment,

scrap

depreciation rate (ratio)


bed occupancy rate

ShU B {A Ko
BA Ko

confidence coefficient, confidence rate

kCnj yAqA Ko
nAmBow yAqA Ko

investment multiplier
deviation rate occurrence

AodA Ko

rate, exception rate


estimated

B] jnCoM AodA Ko

pre-separation point wastage

Ao ,RBB
waste product
(~d) RBB
wastage of processes
eAo RBB
time keeping
nB RB A L
Zoi jn RB A L

population exception rate (EPER)

gate times recording

Ko ,AodA Ko
nBTA jn AodA Ko

confiscation

expected deviation rate

 TwA TikA Ko
depreciation reserve ratio

B oA Ko
financial leverage multiplier
weighting factor

SA Ko

(njB~ - U) L
antidilutive
U k
deflationary
nUk
boomerang, antidumping
PAj k
mint(ing) house
BhMAo
market value weights
nApBM xpnA KAo
historical weights
hnBU KAo
input-output coefficient jBTw jAj KAo

202

kAq B ~
B nj So{ BTB

k  B ,SABM 
material weakness
financial weakness

B 
iAj BoT  B .

internal control weakness


additions of the payroll e Sv B

SB

Bow jpBM Ko

capital output ratio

Bow jpBM Ko
beta coefficient
() BTM Ko
market beta
nApBM BTM Ko
factor beta
B BTM Ko
(oM A) Ko oM Ko
accumulation factor
coefficent of variation

performance quarantee

k AoQ Ko
conversion factor
kLU Ko
U Ko ,}hzU Ko

repayment guarantee

coefficient of determination

guarantee guaranty, warranty, bond, bail

Ao]A SB
SiAjoQpBM SB
bank bond
BM SB
bank guarantee
BM SB
bailable
nAjoMSB
guarantee,
joPw ,Y ,kU ,SB

coefficient

(o U) Ko
(RA)o U Ko

coefficient of variation (CV)


multiplier effect

guaranty, bond, warranty, bail

kCnj oYBU Ko
CnB oX Ake Ko

guarantee preformance nBB\A veSB

maximum efficiency rate

bail out rule

risk coefficient

kB pA ZnBi SB

U M ,tTiA MB nj SB

U SBnj ,BnB nBTwnj


fidelity bond
BnB pA
investment guarantee nAmBow SB
TAo{ o ,nBLTA jAjnAo ,TAo{ SB
fiduciary bond

s BkU ,co SB
express warranty
del credere

nBLTA
U ,k{o SB
bail
SB ,SB
guaranteed letter
BSB
surety bond, bail bond, bill of BTB

oi Ko
A{Be jw Ko ,B kCnj Ko

marginal income rate


capital coefficient

Bow Ko
tolerable rate
dU MB Ko
coefficient of efficiency
CnB Ko
efficiency rate
CnB Ko
SA nAk Ko ,SA  Ko
numerical scale point for importance

nAmBow \ xjo Ko
portfolio turnover rate
variable rate

guarantee, letter of guarantee

o T fo ,o T Ko
Ko ,jAkn .  nBTA jn Ko
nBTA jn jAkn

warranty

expected rate of occurrence

BSB
(koi) ~ B nj jBzQ AnA ,BTB

bid bond, bond, letter of guarantee


payment bond

SiAjoQyQ BTB

U ,B
A] ,BkU ,BTB

guaranty

of relative cost

Lv q Ko
TvL Ko
coefficient of correlation, TvL Ko
coefficient of correlation
correlation coefficient
correlation coefficient

kAq B ~ B nj So{ BTB


bid bond guarantee (B.C)

TvL Ko
iAj oT Tvw nj SA BM 

material weakness in internal control

nBLTA Ao{ MA

203

(kAq B) ~
B nj So{ BTB

(kAq B) ~ B nj So{ BTB


tender guarantee
counter guarantee

MBT BTB
SiAjoQyQ BTB

advance payment guarantee

RnBvi AoL] BTB


average bond, indemnity bond

jo
U ,nB B\A ve BTB
performance bond, performnce
guarantee, surety bond

(BL
A BC) Aoe iA MA
code of professional ethics

AM BnpBM RBeA ovU MA


incoterms
terms and conditions

Ao{ MA
nBLTA Ao{ MA

term and condition of the credit


(Bq) kML
objective classification

BMBve jo kML


grade accounts, classify accounts

BB jo kML


classification of goods

taxation brackets

UBB RBL
testamentary
BS L
BoMnB nj BC LU jBwA kML
indexing (and cross-referencing) woMBve
nAk jBwA kML
classifying records and documents

BMBve zAkdT kML


reclassification, re-classify

xpnA tBwA oM B j] A kML


ABC analysis
BC Lv
primary classification
A kML
kwnow Bp KveoM BkM kML

secondary classification

age analysis

uniform classification of accounts

jk\ kML
(BY) jk\ kML

BC Lv xpnA KveoM Bj] kML


ABC inventory classification

q kML
object classification of cost
misclassification
cost classification

SwnjB kML
Bq kML
BAn  M eAo

computer aided design (CAD)

BkAo B RBki ,R~d eAo

SB T{n KveoM kML


classification by activity

kML ,(nB ) { KveoM kML


job classification
Bz
 KveoM kML
classification by object

oM kML ,BpBw keA KveoM kML


functional classification
 BL
BMBve kML

design of products-services or processes

classification of accounts, classifying the

plan, project, design, layout

accounts, accounts classification

share option scheme

balance sheet classification

bo
Bw koi nBTiA bo

BnB M koi kU e oM AnA bo


executive share option scheme
executive summary
incentive plan

(zU) xqA bo


share repurchase plan Bw koipBM bo

BpAoU nj BJBve kML


BpAoU nj BAnAj kML
asset classification

nAk jBwA Bp kML


chronological indexing of records
stock (share) classification

Bw kML

L ,Be , Ak  ,jo nAk o

UC B nj jo w bo

205

TvzpBM bo

pension scheme

TvzpBM bo
BAq BM (TvzpBM) bo

deferred profit sharing plan

jw nj BnB jo w bo


profit-sharing scheme

B nj BnB jo w bo


profit sharing plan

defined benefit plan

 _  Bv AoM TvzpBM bo


/knAkAM
individual retirement account (IRA)

iAj woMBve UB bo


operational internal audit plan

Bw nj BnB SB bo
employee stock ownership plan

ABow () nqM bo


major capital project
master budget plan

B] ]jM bo
TvzpBM M bo
zU xAjBQ bo

insured pension plan

(ESOP)
benefits plan

BAq bo
BnB SnBz bo

employees share scheme


sampling plan

o bo
TvzpBM ] bo
{qA Beo
] Twj xAjBQ Beo

pension plan
incentives

incentive bonus scheme


fixed bonus system

SMBY xAjBQ bo


group bonus plan
\Twj xAjBQ bo
Ao]A Aok xAjBQ bo
phantom stock plan

Tv nB anBQ bo


straight piecework plan

collection bonus schemes

BnB wU Bw koi zU Beo

UC SiAjoQ bo
deferred compensation plan

employee incentive compensation plans

RB odU ,kAjo n ,jo jo


boycott

reorganization plan

procedure on checking accounts

BpBw kk\U bo


promotion layout
(BUnA) oU bo
Bw koi zU bo

debit side

SwAn o ,JBve nBkM o


credit side
nBBTvM o
JBve nBBTvM o

junior stock incentive plan

credit side of account

income sharing plan

BMBve M kwn po

BTA BMBve o

loan guarantee scheme


profit-sharing plan,

A
U bo
jw vU bo

blueprint for fraud

asset side of the balance sheet

KU bo
compensation plan
(xAjBQ) AoL] bo
pay plan
BAq e Tvw ,e bo
buy program nAjBM AnA w koi bo
Anj Bw koi bo

gold bug

periodic payment plan

monetarist

planned

advocate, adhere

dividend reinvestment plan

contra memorandom accounts


asset side (JBve nj ,BpAoU nj) AnAj o

BpAoU BAnAj o

nAjRk SiAjoQ bo


deferred payment project (plan)

 nAko
Q o nAko
L ,Be ,Ak  ,jo nAko

k{ qnbo
vU jw jk\ nAmBow bo

Tv{n o]BU nBL

206

L
o

offeree

L o

UoBv SvMnj Ao jAjnAo o

voyage charter party


party

B o
JBve MB o

opposite side of account


sub-contract parties

o BQ o
jAjnAo o

contracting parties, contract parties


parties to contract

jAjnAo o
(BSA) jAjnAo o

agreement parties
gold


monetary gold
BM 
due from bank
BM pA K
ex claim
oM kM K
B SiAjoQ AoM B BU ,BjA ,SwAijAj ,K
claim, law suit
RnBvi AoL]
bad debt
Siw MB K ,Tiw K
principal creditor
(k) A nBL
group creditors
o AnBL
prefrential creditors (pBT) k AnBL
preferred creditor
(k) pBT AnBL
mortgage creditor
Y BM nBL
deferred creditor
Tv{n o]BU nBL


standard capacity

operational capacity, practical capacity,

jnAkBTwA So
used capacity
k{jBTwA So
theoretical capacity
wA So
jB So ,wA So

practical attainable capacity

normal capacity = average capacity

So
physical capacity, practical capacity

RB Rnk , So

BinB So

jBTwAM So ,B A So

plant physical capacity

additional capacity, excess capacity

insufficient capacity

ideal or theoretical capacity,

Bo So
zone of acceptability
L MB So
work capacity
nBSo
full load
B So
full capacity
B yB\ ,B So
surplus capacity
jApB So
taxable capacity
UBB So
wA So ,J So
ideal capacity, theoretical capacity

CkA So

ideal capacity

,BB  p B{) onBM So


JC ,o~ ,Tiw jA ,BnB ,oBv
(o n
dead weight (DW) load factor

Bi So jApB So ,kB BM So


left-over capacity
tonnage

(e So =) k So

U tBwA oM So
(B T{A) k{ To nBM So

useful load (= carrying capacity)

occupied capacity

expected capacity

nBTA jn So
nBTA jn So U ,nBTA jn So
master budget volume
keA
Bw nBTA jn So

nj jL ,nB B So jBTwAM So


k An So ,nBM So ,kU So

exprected annual capacity

production capacity

idle capacity
full container load (FCL)

kU So ,k So

oTBoQ So
kU So
kU nB] So

productive capacity

present production capacity

actual capacity

carrying capacity

A So
So
nBTA jn A So

available capacity (toTwj nj) A


expected actual capacity

practical capacity, work

e So
toTwj nj So

capacity, available capacity


deck load

{o So

oz vSzQ ,k
vo

208

SzoM MB
o o

SzoM MB o o
non-retrunable containers
returnable containers
endorser
second endorser

SzoM MB o
uo
j uo
nBTiA vo

facultative endorsement

ko B o l BM vo
special endorsement

B]nA e kM vo
indorsement without recourse

vo ,Be B o l kM vo


o{ k kM
blank endorsed o{ k kM vo
general endorsement
v o
endorse
jo vo
jo vSzQ ,jo vo
blank endorsement

indorse (to endorse), indorsement


conditional

oz vo

endorsement, qualified endorsement

oz vSzQ ,k vo


qualified endorsement


key factor

(wBwA B) k B
nABw LoU L B

normalize

jo jB
ow Bi  o pA nB

annuity compound amount factor

free of error and bias

variable factor of cost

,BTeA ,okC ,zkASL B


prudence, conservatism
nB Bd
first rate
( ]nj) B
groupage agent
BjA B
importance factor
SA B
cost driver
q kjB\A B
constraint
Sjkd ,knAjpBM B
 xpnA oM B

q o T B
kjkd B

limiting factor (principal budget factor)


common factor

oTz B
nAqnB ,kB ,B

agent representative / factor


weight factor

SA nB ,p B
TBnj BMBve SB

accounts receivable factor

present value interest factor (PVIF)

M RBLB Tio vBw ,SB


Ro{BL BM xo ,K vw
factoring TBnj BJBve xo ,RBLB
long run earnings
RkkM RAkB
employers earnings
BonB RAkB
missed revenue
Tn Swj pA kB
modifing language
kU RnBL
nAkMBve RnBL

predictor

MyQ B
deflator
kkU B
(qU ,hU)  xpnA kU B

accounting expression

interecpt parameter

woMBve xnAq o{ kM ,o{ RnBL


qualifying language
transit traffic

TqAoU nL
transit
SqAoU ,nL
through traffic
ov nL
justice and fairness
B~A SAk
SABM n ,A jk
significant figure, cardinal number

discount factor (present-value factor)


break bulk agent
distributor
parameter

Rd U B
pU B
 ,oTAnBQ ,SMBY B
EkL pA o ,SMBY B

error term

Bi B
selling agent
xo B
nrB tn ,nAo A S ,o B
force majeure
financing agent

B (nAqnB ) B
]jM (A) k B

principal budget factor


key profitability factornCjw k B

210

j , j ,oz

primary offering

jk ,A jk

nAjBM AnA A o
n M nApBM M ~d ke pA yM o
o pA nApBM S Tv{ ,S jnC BQ
dumping
AnBLo RBAk A
money supply
Q o
split offering
\nkU o
secondary offering nAjBM AnA BY o
private offering
~i o
private placement
Bw ~i o
capital supply
Bow o
share offering
Bw o
M Bw o

singificant figure

public offering of shares

non-execution

jk ,A jk
rounding
( n) jo kAn jk
key number
BAn jk
index number
}iB{ jk
quasi-random number
jB~U L{ jk
integer
cd jk
xnB{ nj  jAkA pA o ,cd jk
positive integer
/jn nBM LwBd
cd jk j Sv ZnBi ,B jk
rational number
balancing

JBve j kB M T jk
figure

,jo M nBM Tvh AoM ,So{ Bw o


flotation
vomQ AoM jo pA Rj
tnM nj Bw k o

Ao]A k
estopped
nAo A pA uQ nBA BA k
non-conformity
MBU k
kCnj BM Bq  j MBU k

exchange acquisition (distribution)

mismatching of cost with revenue

glut supply of goods

imbalance of orders

B AAo o
Sn MB o
aggregate supply
 o
M o AnA B nAjBM AnA  o
BBM pA o B BM w
visible supply

placed deal

o AnA Tv o
consumer debenture
invisible supply

oB o
offer and demand
B BU o
supply and demand
B BU o
special offering
s o
special bid
(|Bi) s o
RBT BS BM B  o
differential pricing
trial offer

zBpC o
sampling offer
zBpC o
M oj nAjBM B o AnA ,Bw o
public issue, going public
jo
aggregate market supply
nApBM  o
tithe
j , j ,oz

RB{nBw jBU k
omQU k
M Bv woTwj k ,RBA nBU k
information asymmetry
RBA
decentralization
AjpqoU ,qoU k
inefficient
U k
RBA ,RBA M Bv woTwj k
asymmetric information
nBTB
nAkMBve Se k
inseparability

disqualification of accountant
non-acceptance

L k
non-acceplance of bill
RAoM L k
unefficiency
AnB k
inadequacy
xpnA yB ,SB k
shipboard
{o
deck
Tz {o
nAjBM AnA A (nBzTA) o
initial public offering (IPO)
public offering

M (nAjBM AnA) o
nAjBM AnA A o

initial public offering (IPO)

211

kjwo o ,jBTwA MB
o o

nB\U Bz B ,nB\U

BTvA nAkMBve BvU \A

trademarks, trade names, or brand

member of the association of

danger signs

accounting technicians (MAAT)

oi

indications of source (EkL)SiBw d

BTvA nAkMBve BvU \A 

(JBve BnBa RB) kzQ S

q BTvA oLi AnAkMBve \A

associate of the institute of chartered

prefix notation

accountantsin England and Wales (ACA)

positive signal

(joUnBa) wn AnAkMBve \A TwQ

SLX B Q .S
commercial-merchandise
nB\U S

fellow of the chartered association

mark, trade mark, trade name, brand

of certified accountants (FCCA)

k ,qao \ ,B nB{ ,qn,S


code

Sok AnAkMBve \A TwQ

fellow of chartered institute

RB MBjn nAmS

of management accountants (FCLMA)

tagging and tracing

alternate member

sign

dormant

Bz ,Bz ,S
payment on account
JBvdA
on account
JBvdA
on account-current year nB] JBvdA
on account prior years UAw JBvdA
dwelling bulding
(MA) RnB
willful misrepresentation jAj ] kM Gk
merchant wholesaler
xo k
wholesale
xok
placement
nAjBM AnA {ok
probable life
BTeA o
probable life of asset AnAj BTeA o
RC{B BTeA o
probable life of machinery

kLA

ok RF o

(non-executive) member of directors


member

knB ,

BTvA nj RAnBLTA Sok vw

fellow of the institute of credit


management (FICM)
allied member

TvMA

inside director
ok S

cross-referencing
MBT nAm
cross reference  nB{ ,MBT 
doctrines
RBo ,kB
kU Bp jBTA K
time lag in production

]oi k Bo] TiAkA K

economic life of asset

delay of cash outflow

economic life of leased property

freight contracting

AnAj jB~T A o
nB]A jn AnAj jB~T A o

e jAjnAo k

estimated life of asset

AnAj hU o
{B Ski o

service life of a machine


continuous life

jkdB o ,Aj o
hU (q) L o

estimated physical life

kjwo o ,jBTwA MB o o
unuseful life

Bv A xo (jAjnAo ) k


credit-sale agreement
obligative-irrevocable contract

p k
oUBU jAjnAo B k

barter agreement (contract)


common sense

nj ,w 
professional opinion
Aoe k
snapshot
Ad .n o~U ,u

212

iAj BoT kjzU oB

financial performance

B jo
o pA Be S RnB Aq ,jo
operating performance
SB 
jo Ao]A ,jo
operate, practice, perform

jB~T A keA jo

AnAj o o

assumed life of asset

AnAj o o
working life
k o ,nB o
life of machine
{B o
limited life
jkd o
useful economic life
jB~T A k o
jnCoM jB~T A k o

enterprise performance

estimated economic useful life

control function

remaining service life

oT
operations, transactions
RB
A]jM (Ao]A) RB
budgeted performance
key operations

(k ) wBwA RB
jApC nApBM RB
o SqAoU RB

open market operations

kB BM k o
estimated useful life
jnCoM k o
expected life
AnAj k o
useful life of asset
AnAj k o
nAjoMoM nj ,k o
useful life (economic life; service life)
economic life

customs tranist operation

jB~T A o ,k o
nAjoMoM MB o ,k o

nB] RB
(k{ BU S ) MBq nAkMBve RB

consumable life

cost accounting transactions

expeected life of asset

current operations

AnAj nBTA jn o

day-to-day operations

opn RB
jo ,RB
B (jo) RB

operation

~d nBTA jn o
product life expectancy
unlimited-indefinite life

jkdB o
nApBM 

financial operation, transaction

jqA xpnA k B RB

breath of market, depth of market

non value added operations (activities)

outward processing

auxiliary operations

inward processing

 RB
]nBi(RjBL) RB

foreign operations

ZnBi nj jnC
iAj nj jnC
nAkMBve d ,nAkMBve

accounting transaction

k{ T RB
discontinued operations
continuing operations,

oTv RB

on-going operations
operational

UB
BpBw SB ,UB
one-shift operations
TM RB
practicability
jM
practical
(Ao]A MB )
iAj BoT kjzU oB
operating

internal control components

checkage

nAmS ,LU ,kwn


audit practice
woMBve nB (An) ,
performance
jo
first year operation
Bw A jo
operation lowest costq Ake BM jo
on-time performance
M jo
loss marking operation
nBLBp jo
Bw owBUow jo
all year round operation

jBA jo
extraordinary performance

213

(RkkM) k ,BM
A ,

,SB  A ,SB jB\A A


activity drivers
SB Bod
cost element
k{ BU BM A
jB~T A B LU A

economic factors, functional

A  Bs kjzU oB

A  Bs kjzU oB
ingredients of primary qualities

B BUn oB
elasticity of financial statements

k{BU S (Aq]A) k{BU S oB

cost components

elements of cost

inflationary factors

trade titles

q LoU A
nU A
factor of production
kU A
risk factors
oi A
causal factors
S A
non quantitative factors
o A
outputs
jonB A
quality factors
 A
qualitative factors
 A
kU kjkd A

nB\U B
data element
RBA o~
balance sheet heading
BpAoU A
account title
JBve B ,JBve A
title of accounts
BMBve A
JBve bo{ A
account title and explanation
descriptive captions

U BA
nA

production limiting factors

duty, duties, excise, excise tax, toll, task

cost elements, factors of cost, q A

berthage

elements of cost
old age benefits

oQ BA kA
(s jw) jo pA Be kA

earnings from operation


earnings, proceeds, incomes
capital earnings

kCnj ,kA
Bow kA
AnAkBw Bow kA

earnings on stockholders capital


perks

oTvo kA
B k
jz } ,nB{C K

on us
conspicuous defect

k ,kjKwC , ,K
damage, loss
latent defect

BQ } ,AkQB K
(B ) UAl } K

pAkAo e ,wA nA
warehousing levies
nAjnBLA nA
port duty, port fees
nkM nA
stamp duty paid
oLU TiAjoQ nA
custom duties
o (BoU) nA
xpnA BL oM o e ,oLU nA
ad valorem duty
(B )
inland duty
iAj nA
MBpnA ,nA ,(nAjo{) Tj nA
levy assessment
RBB
toll, dues
j ,nA
antidumping duties
PAj k nA
occupation tax
Kv nA
customs tax
o nA
pAkAnBM e ,TiAkA o nA
dockage
compound duty

inherent vice (of goods)


objectivity
objective

(jM ) S
(RkkM) k ,BM A ,

Ko nA
jB~T A BT]A A

socio-economic factors

S (UBe) A A
critical success factors
primary elements

A A


jBTAnB pA SAo

(e AA jn nj) BTA MB o


unalienable

disability compensation

noncallable

koipBM MB o
omQBSzoM ,SBpBM MB o
uninsurable
k{ M MB o
unpayable
SiAjoQ MB o
incovertible
kLU MB o
unrecoverable
AoL] MB o
unmarketable
ow xo MB o
indefeasible, irrevocable
gv MB o
unacceptable
L MB o
uncontrollable
oT MB o
nC] MB o , MB o
irrevocable

uncollectable
lawless, unlawful, illegal
tentative

B o
 o
L oT o

(Bp AoL]) SAo


compensatory / amount

jqTwj SAo
wage compensation, wage eligibility
aggregate indemnity

 SAo
lump sum compensation
 SAo
penalty agreed beforehand  SAo
jBTA nB pA SAo ,
} SAo

disability charge

B oU
kU ,yeB S

gross negligence

nBT jpBM pA yM jpBM Kv ) nApBM oM L


beating the market
(nApBM
uneconomic
jB~T Ao
kjwo ,jB~T Ao

unexpected, unforeseen, extraordinary

non-profitable, uneconomic

unauthorized

pB\o
indirect
Tvo
non-recurring
oTvo
non-taxable
RBB zo
j] pA ZnBi ,j]o

non-profit

BTAo
suboptimization
pBwMo
unproductive
kUo
non-current
nB]o
nz nj jL  Bw , Bwo

out of stock (o/s)

non-resident

non-executive
illiquid

 o
ko

unlawful
abnormal, unusual
nonoperating
non-refundable
not negotiable

o{ o
jBo
UBo
jAjoTwA MB o
BTA MB o


SwQ JBvdUn , nT B
accompanying invoice
compound amount factorKo L

nT B
B kB
economic usefulness
jB~T A kB
time utility
Bp kB
reference file
]o (koQ) B
circulating file
AjoB
(C) AnAkMBve AM wAnk
marginal utility

international federation of accountants


(IFAC)
basic audit process

woMBve wBwA kCo


opAkA kCo
budgeting process
kM]jM kCo
Bw So{ uwFU kCo
measurement process

perishable

k{B ,k{kwB
decision interval
o~U B
precision interval
S j B
expectations gap
RAnBTA (B{) B
BA BM M ] SiAjoQ M Bp B
bank float
JBve C pA S{AjoM
To dU xnBw jAj M Bp B
delivery lead time
B
lag
jBTAK ,Bp B
sampling interval
nAjoM B
ex-new
kk] Bw koi e k B
future value factor
UC xpnA nT B
nABw UC xpnA nT B
annuity future value factor
present value factor

 xpnA nT B
nABw  xpnA nT B

incorporation process

nBTiA }~hU kCo


arbitrary allocation process

annuity present value factor


correction factor

jnAkBTwA kU kCo
standard-setting process

eA nT B
nABw Bv A nT B

sinking fund factor

Aeoj vU kCo
two-stage assignment process

A SiAjoQpBM nT B
loan repayment factor

o~U kCo

Bow MBpBM nT B

decision making process

capital recovery factor

evolutionary process

beta factor

\nkU BU kCo
M kU kCo

just-in-time (JIT) production

nAkMBve BjnAkBTwA kU Bka kCo


due process procedure
B

BTM nT B
purchase invoice koi Bw ,koi nT B
lag factor
v (xo) koi nT B
nB\U Bw ,koi Bw ,nT B
invoice, bill, customs invoice, statement

216

CnB nApBM o

nAkMBve n ,nAkMBve kCo

jBTwo SBA nM ,jo BwnA ,jBTwo

nAkMBve n ,nAkMBve kCo

consign

accounting procedure, accounting

dispatcher, sender

kTwo
jwo
obsolence
MBMB ,( ) jwo
(BTwA oYAnj) kBw jwo

treatment

deterioration

process audit

wear and tear

earning process

woMBve kCo
investment process
nAmBow kCo
kCnj Kv kCo ,jw Kv kCo

employment opportunity

B T{A So
jjw jBp (RBBA) BSo

lucrative profit opportunities


profit oppotunities

jjw BSo
kU kjw BSo

productive opportunities

nAmBow yhMk BTo


promising investment opportunities
continuity concept,

SB AkU o

going concern concept

B o{nAq kCo
process of financial reporting
process

jo xpAjoQ , eo ,kCo


joint process
oTz kCo
productive processes
k BkCo
nAkMBve (ioa B) kCo
accounting process (or cycle)

B RnM RBB SiAjoQ pA nAo


tax evasion
capital flight, beneficiary

SB AkU o
assumption going-concern

SB nAoTwA B AkU o

Bow nAo
nj Bw jw SiAjoQ SLv ,Rk kM AAo
long run frequency
RkkM
k{ kBz AAo

going concern or continuity assumption

observation frequency

accrual assumption

economic process

kU o
Q keA (RBLY) o

monetary unit assumption

kU nAkMBve o
accrual accounting assumption

B nj o
periodicity periodicity assumption
time assumption

Bp o
nAkMBve S~h{ o

accounting entity assumption


assumption

k ,o
Q keA RBLY o ,Q keA o

monetary assumption

nAkMBve j] o
entity assumption (concept)

RBLwBd nj BTeA Ao{ ,o M RB o


efficient market hypothesis CnB nApBM o

jB~T A kAo
M A Be pA RBA BjAj BTA kAo
paging
(BAn) o BBe
clearing cycle
a SiAjoQ kAo
M o BkeA pA o kLU kAo
divisionalization
So{
earnings process
kCnj Kv kAo
odT B oM TL kAo
moving average process

xnBw jAj M Bp B ,Bp ]o


lead time
u] B B SBnj
SiAjoQ AoM p BpRk ,S ,]o
usance
RkBU pnA RAoM B Ae
nBT  TwA ,L yBwo
fair wear and tear

BwnA ,jBTwo
dispatch(ing), (to) hand over

217

B\ . ]Twj xo

(kCnB ) CnB BnApBM o

(kCnB ) CnB BnApBM o

Bv A xo
deferred payment sale, installment sale
installment sale

Bv A xo
nB Ae ,BA xo

consignment sale

efficient market hypothesis (EMH)

Bw jw UBA ATd o
information content of devidends
hypothsis

(tnM nj) kz TomQ nAjBM AnA xo

RBA (o) o

over-the-counter sale

information hypothesis

B\ Rn M ,Bw B o AnA xo


bought deal
BBM M
initial sales
kk] ~d A xo
sale by sample
AnA BM xo
money-off offer
hU BM xo
sale with option of
koipBM e BM xo

insurance hypothsis

redemption (repurchase)

SzoM e BM xo

M o , o
alternative hypotheses qB] B o
declaration form
BnBA o
tax form
UBB BnBA o
credit slip
nBBTvM o
paying-in slip
nBBTvM y ,nBBTvM o
woMBve BzwoQ o
audit questionnaire form

sale with option of return

SAo AoL] ,]Ao e BM xo


sales with recourse
sell at best

S oUBM M xo
sale on return
SzoM o{ M xo
undervalued UAl xpnA op T M xo
clearance sale ZAoe ,~U n M xo
vend, vendition
M ,xo
intersegment sales
BzhM M xo
inter company sale
BTo{ M xo
projected sale
k{ MyQ xo
estimated sale(s)
hU xo
BjB wU njB~ ,RB  U ,xo
disposal of a business segment
Tj
BMBve jo nAmA ,TBnj BMBve xo
k RBvw M TBnj
factoring accounts receivable
K
interior sale
iAj xo
local sale
iAj xo
sale and leaseback C nB]A AnAj xo
disposal of assets
BAnAj xo
second hand sale
j Swj xo
lump sum sales B\ . ]Twj xo

nBLTA SwAinj o
application form for credit

nB] JBve jo pBM AoM SwAinj o


bank mandate

Bw koi SwAinj o
application form for share

nB B BU o ,SwAinj o


application form

SiAjoQ nTwj o
authorization form for payment,
payment authorization form
journal sale form

xoBpn oTj o
xnBw o
narrative form = report form xnAq o
Du Pont formula
SBQj o
(Ko oM) oM LwBd o
option spread, order ticket

interest formulas
sale on experiment

zBpC xo
closed out, forced sale
nBL]A xo
nBLTA RnB o pA xo
credit-card sales
going short

distress selling

AoTwA xo
nAo A xo

jBv nAi{n j{n BTB

spot sale

218

T n xo

salable

(n e) u\A k xo


sale and repurchase
jk\ koi xo
sales uncollectible
Bxo
oj B Ao B xo

Tn xo
(nApBM nj) ow xo MB ,Tn xo

daily sale

joint product offer

sham sale

marketable

woMBve B] o

Apn xo
(A) TiBw xo
(Bw) w xo

comprehensive auditing dictionary

bearer sale, forward sale

padding expenses

heavy sale

Bq Bq
perishability
omQjBv
~d jBo k{ J jBv
abnormal spoilage

(LA) w xo
B jAoA pA o M So{ Bw xo
placing
BBpBw
o So{ M A So{ xo

surrender

downstream sale

terminable

major sale

BM gv
omQgv
frustration of contract
jAjnAo gv
jo ,jo gv
countermand, terminate, abolish
tax burden, tax pressure

RBB (nBM) nBz


cash squeeze
k nBz
loading space
onBM MB B

value-added activity
jqA xpnA SB
economic activity
jB~T A SB
profit directed activity
BTA SB
budgeting activity
kM]jM SB
financing activity
B FU SB
publicity drive
UB LU SB
business activity
nB\U SB
transaction entry
nB] SB
service activity
UBki SB
financial activity
B SB
continuing activity
AkT SB
Ao]A BTB

k xo
actual sale
A xo , xo
public sale
xo
seasonal sale
(w) ~ xo
money-refund offer
jAj uQ MB xo
deferred-payment sale
v xo
trading down
S ApnA BB xo
resell
k{nAkoi B xo
sale
B jBL ,xo
cross sale
(tnM nApBM nj) MBT xo
by-product sale
o ~d xo
conditional sale
oz xo
RBLB nAmA ,j xo ,RBLB xo
debt factoring
mail order sale
expected sale(s)
gross revenue
gross sale
vendor

procedural (executional) activities

ApkCnj BTB ,RoY kjB\A BTB


wealth-producing activities

xo ioa nB\U BTB


business functions for the sales RBLB
jBv nAi{n j{n BTB
corrupt practices

ALUB xo
nBTA jn xo
}BiB xo
(sB) }BiB xo
k{o
koi nB]A k{o

lease purchase vendor


seller-lessee

k nB]A ,k{o
bearer seller
(Bw) w k{o
option writer B nBTiA oM k{o
credit sale
nBLTA xo ,v xo
cash down sale, cash sale
k xo

219

k{ kMqn Swo

transport allowance

JBl JBA jBA


A JC kM jBA

bad climate allowance

UB BSB

corporate operations
operating activities,
operational activities

qo pA ZnBi jBA


out of station allowance

(eB) qo pA ZnBi jBA


field allowance

Sz q ,Sz Thw jBA


cost of living allowance

illegal acts

B o BSB
dissimilar activities
MBzo BSB
non-cash activities
ko BTB
control activities
oT BTB
nAmBow M Mo BSB
investing activities

{ jBA
position allowance, differntial bonus

nApBM jB~T A RBvw BTB


market-oriented enterprise activities

U SdU B jBA

UB BSB
UB BTB

~d cw nAk BTB

dependents allowance

product-level (sustaining) activities

meal allowance

business transaction

Am jBA
duty allowance
SnF jBA
work location bonus Ski d jBA
due allowance
no jBA
shift allowance
nB SM jBA
nAjA RoBv BjBA
duty trip allowance

LB] BAq ,BnB xAjBQ B jBA


fringe benefits
bill of quantities (bill of materials)
voucher index

jBwA BLA Swo


,U , o MB nAjBM AnA Swo
calendar
nB{pn
tariff listing
BoU kMSwo
approved list pB\ Swo ,k{kFU Swo
woMBve Swo
audit completion checklist
chart of accounts
list of accounts, chart of

BMBve Swo
BMBve Swo

accounts, accounting manual

BAnAj Swo
schedule of assets, list of assets
coding list

insufficient competent evidence


loss of chaim

B Bp ,SAo Ak
CnB k ,CnB Ak
account payee only a ko ] nj 
(o nAmA) n 
inefficiency

mortgage release of

pB jn A Swo

official list

nB\U RBA 
act and forbeatance
 oU 
BA MB B nAk kA{ Ak

wn Swo
k{ kMqn Swo

philosophy of auditing

woMBve v
mortality of asset
AnAj omQB
mortality of stock
B j] omQB
audit techniques
woMBve 
BAn  M woMBve 
computer assisted audit techniques
(CAAT)
FOB airport

Bjo J
FOB shipping point (origin)
EkL J
FOB destination
k~ J
at call
LBAk ,Gn
urgent
no ,n
allowance, additional, provision, jBA
emolument

nB B A jBA
overtime allowance, overtime pay

Bq Swo

220

Tj o
AnA o Swo

Tj o AnA o Swo
government bond calender

BTB Swo
activity inventory
B FU nAm Bow BTB Swo
listing of non-cash investment
ko
and financing activities
price list

BB S Sv ,S Swo
market price list
nApBM BS Swo
o e pA B BB Swo
free list
list

Sv ,jo Swo
schedule of calls
RBLB Swo
B BUn nj BzA jnA Swo
financial statement disclosure checklist

BzA jnA Swo


disclosure checklist (index)

kU BSLv (Swo)


priority percentages
schedule of costs

Bq Swo


LB Rn nj SiAjoQ MB

deputy manager

payable (on) demand

k~ nj SiAjoQ MB
payable at destination

(ok B) ok B B
B ,kB ,B B

representative, agent
reliability, reliable

payable in advance

jBTA MB ,BUA MB
reliability of evidence kA{ jM BUA MB
B o{nAq jM BUA MB

verifiable

reliability of financial reporting

payable in bearer Be ] nj SiAjoQ MB

encashable

SiAjoQyQ MB
(RBLYA MpBM MB ) kFU MB
k Q M kLU MB
jB Bw M kLU MB

convertible into common stock


abatable

hU MB
convertible
(kLU B) ovU MB
SMB ,jn B kFU SMB ,jM woMBve MB
verifiability
kwn
auditability woMBve SMB ,woMBve MB
keen (adj)
SMB n MB
voidable
gv MB
cancelability
jM gv MB
 SMB ,T{Aj nj SMB ,jM  MB
understandability
competence of evidence
excisable
expendable
negotiability

pB\ ,oLT ,BUA MB


loadable, executable, feasible
Ao]A MB
feasible
omQ]U ,jM ,Ao]A MB
assessable
MBpnA MB
amortizable
 TwA MB
depreciable
omQ TwA , TwA MB
competent
BA MB
competency
jM BA MB
alienable
xo B BTA MB
flexible
(omQo U) BA MB
So{ nBTiA .JBhTA M koipBM MB
callable at the option of the corporation

(LBAk) jo LB ,koipBM MB


kA{ jM L MB

reportable

valid

xnAq MB
oRBB MB
joo~ ,o~ MB
omQBTA ,B MB
B MB o .B MB

callable
recoverability

errors excepted (EE)


payable at par
payable
payable

negotiable / non negotiable

payable

merchantable

payable

xo MB ,B MB

SBpBM MB
(RBBLT{A) SzoM MB

wA xpnA M SiAjoQ MB
to bearer
Be M SiAjoQ MB
to order jo Ae M SiAjoQ MB
at sight
Sn M SiAjoQ MB
at maturity kwnow nj SiAjoQ MB

222

jqTwj
Ake B

judge

jo RB
,tnjAj ,nAj , B
nApBM B k{BU BM A kB

lower of cost or market (LCM) rule

nApBM S B k{BU BM A kB
lower of cost or market rule

vB MB

comparable

vB MB
cash ability
k{ k MB
collectable
MB
recoverable
(AoL] MB ) MB
applicability
joMnB ,jBTwA SMB
confidence jBTA ,BA ,BA SMB
nAk jBwA jBTA SMB

absolute priority rule  SA kB


JT T AU C K] M  AkB
A o ,jAj o U B{ nBT BM An jAjnAo
/j{ kBz nBi pA ABz

selectivity

parole evidence role

measurability

historical convention

reliability of records

hnBU BM kB

zq jnioM ,JBhTA SMB


opAkA SMB
opAkA SMB

rule, cost convention

objective measurability

cost convention

payability

k{BU BM kB
decision rule
o~U kB
rule
BzhM ,AnTwj ,nTwj ,kB
general rule
kB , kB
}Bi> <k{BU BM> A oM TL kB
low of cost and net
<TBpBM xpnA
realizable value rule
mould

To KB ,jo qnKB


law of probability
RBTeA B
employment act
AkhTwA B
nAjBM AnA B joQ eA B
~i yhM
private securities litigation reform act
insolvent law

(Tv{n) nBvA B
1346 J~ nAjBM AnA B

SiAjoQ SMB
predictability
MyQ SMB
convertibility
ovU SMB ,kLU SMB
generalizability
U SMB
legibility of documents jBwA BAi SMB
durability of documents jBwA Aj SMB
quantifiability
opAkA .y\w SMB
Rk kM jjw SMB
long run profitability

BSo{ (vB) tB SMB


comparability of companies
practicality
controllability

jM joMnB SMB
oT SMB
omQvB ,vB SMB

comparability

securities act of 1346

jBwA AnA k SMB

law of diminishing return

q jpBM B
B Bnj M B

liquidity of papers
liquidity of assets

public health insurance law


social security law

BT]A FU B
BnpBM B ,RnB\U B

borrowing power of securities


collectibility

commercial law (code), commercial law,

smuggler

law of merchant, trade (commercial)

smuggled

law, business law

smuggle out

jqTwj Ake B
minimum wage legislation

BAnAj k SMB
nAjBM AnA oA SMB

smuggle
smuggling

SMB
` BaB
k{ BaB
jBTwo BaB
jo BaB
(o ) BaB

223

AoTwA (nBTiA) Rnk

(B B o l BM) nBLA L
warehouse warrant (title to the goods)

o{ B

canon

o{ B
BSo{ B
BTo{ B

companies acts

borrowers note

nBkM L
A e L
bill RAoM B Tw ,kw ,JBveRn ,L
cornering the market
nApBM jo
L
pre-acquisition
~dU pA L
RAkU L ,kM L
air consignment note

admission of liability

BTo{ B
law of corporations (company act)
jurisprudence

SiB{ B
nB~dAk A ,SwAoU k B

anti-trust law

trade acceptance

nB\U (RAoM) L
jn ,xomQ ,L
xnBw L
B A xnBw L

admission
accepting order

accepting additional order

B BU o B
law of supply and demand

B BU o B
supply and demand law

acknowledgement of debt

Ak A M~ ,BK~U ,Bo ,B
act
T{Am B ,jo
labour law
nB B
legislate
kAnm B
customs law
o B
tax act, tax law
RBB B
income tax law
kCnj oM RBB B
AoA kCnj oM RBB B

clean acceptance

Iranian income tax law

incompatible

(SwnjB xomQ) SwnjB L

occupations, incorrect acceptance

company law, law of corporations,

U BA L
accept and grant guarantee

o{ k kM L
unconditional acceptance

kM L
o{ k M L
RAoM o{ k M L

corporation tax law

clean acceptance of a bill


accommodation acceptance

{pBw L
general acceptance
 L
nAqM wM oi  L
accomodation line
conditional acceptance

oz L
TAo{ uL
acceptor
(RAoM) kL ,uL
oMC e AoM vomQ B L
accepting for honour

acceptance for honor

BTo{ RBB B
Tv BUBB B

direct taxation act, direct tax law(act)


civil code (law)

k B
illusory promise
jAjnAo M Mo B
statutory law
B
applicable law
Ao]A MB B ,mB B
VAo (vU) B ,SYAn B
law of succession
act of bankruptcy,

Tv{n B

bankruptcy, bankruptcy, collapse

(AiA) pA uQ RAoM SiAjoQ B L

RnB\U (jnAkBTwA) Bv B

acceptance supra protest (acceptence

uniform commercial code (UCC)

for honour)

title deed

acceptance of a bill
borrowing power

RAoM L
AoTwA (nBTiA) Rnk

deed of sale
parcel post receipt

SB kw ,BL
xo BL
TvQ RBBA L

224

tBwAoM eqAe KveoM jAjnAo

U o{ M nB]A jAjnAo

(Ao]A) nAjA Rnk

administrative ability

(Ao]A) nAjA Rnk


kM (o A) SiAjoQ Rnk

hire-purchase agreement

koi nB]A jAjnAo

ability to sevice debt

lease purchase agreement

gv MB o nB]A jAjnAo

RkkM RAkU SiAjoQ Rnk


long term solvency

noncancelable lease agreement

SvMnj Tz nB]A jAjnAo

(kM) j SiAjoQ Rnk


solvability, solvency

chartered party agreement

B kCnj ~dU Rnk

Tz BU jo Ao ,Tz nB]A jAjnAo


,BpBTA ,jo Ao SvMnj ,BQA B
charter
nB]A
head lease
A nB]A jAjnAo
charter party
SvMnj nB]A jAjnAo
executory contract
Ao]A jAjnAo
B ~U , BnA jAjnAo

property(s) earning power

final settlement

constant purchasing power

composition

productive power

purchase power, purchasing power

RBki BB koi nj BAU ,koi Rnk


purchasing power

SMBY koi Rnk

AnBL BM AU , BnA jAjnAo

agreement, deed of arrangement

koi Rnk
general purchasing power

nBTiA vU nj BnA jAjnAo


composition in voluntary settlement

SiBw  pA jAjnAo
construction-type contracts
employment agreeement

AkhTwA jAjnAo
oTz jBTwA jAjnAo

joint use agreement

o~ nBLTA jAjnAo


consumer credit agreement

(BQBBQ) MBT nBLTA jAjnAo


swap credit agreement

Bw Bv A jAjnAo
annuity agreement (or contract)
exclusive contract
repurchase agreement
voidable contract

nB~dA jAjnAo
koipBM jAjnAo
k{BM jAjnAo
oBh kM jAjnAo

hold-harmless agreement

pA knj tBwAoM eqAe KveoM jAjnAo


contract on cost plus fee
k{ BU BM

kU Rnk
koi Rnk

Q koi Rnk
general purchasing power of money
voting power

jEn Rnk
xo Rnk
financial strength
B Rnk
niche
pBTA T{Aj ,l Rnk
power of a test
pC Rnk
jo Ajnk ,TvAj An qa nk
placing power

appreciate
numerical value

 nk
absolute value
 xpnA , nk
oldness of asset, age of asset AnAj Sk
prima facie evidence
oB Ao
arrangement
~U nAo
AnBBTvM BM ~U nAo
arrangement with creditors
agreement,

jAjnAo ,LT AU ,nAo

covenant, contract, treaty, charter

nB]A jAjnAo
lease agreement (contract)

] SiAjoQ TiAkA oiFU M Mo jAjnAo

engagement letter (letter

woMBve jAjnAo

225

BBM k{ BU S
Kve oM jAjnAo

of engagement)

B BM k{ BU S Kve oM jAjnAo
SMBY eqAe

letter of engagement

woMBve jAjnAo
woMBve jAjnAo
royalty agreement
pBTAe jAjnAo
jnBLTA RBki jAjnAo

cost-plus fixed fee contract

professional engagement

long term contract

attestation engagement

naked contract

service agreement

Ski jAjnAo
margin agreement
nBLTA koi jAjnAo
equity contract, stock
Bw koi jAjnAo
~i jAjnAo

insurance contract

private contract, private agreement

agreement

RkkM jAjnAo
price contract
}hz S M jAjnAo
(
UM) ATzQ M jAjnAo
M jAjnAo
term life insurance
o M jAjnAo
B
U So{ Bo{ M jAjnAo
partnership agreement, joint venture

k{
U kCnj jAjnAo
guaranteed income contract

(nBBQ) Ao] xAjBQ jAjnAo


bonus-penalty contract

offshore contract

nz pA ZnBi nj jAjnAo


nz iAj nj jAjnAo
sub-contract
j Swj jAjnAo
brokers contract (Ae) j jAjnAo
bilateral contract
LB] j jAjnAo
hypothecation agreement
n jAjnAo
annual contract
Bw jAjnAo
ad referendum
o{ jAjnAo
implied contract JTo B jAjnAo
irrevocable contract
gv MB o jAjnAo
Bv A xo jAjnAo
onshore contract

agreement to sellby installment

w nAmS jAjnAo
advance pricing agreement
labour agreement (contract)

nB jAjnAo
knj B BM k{BU BM oM TL jAjnAo
cost plus contract
jw
knj B BM k{BU BM oM TL jAjnAo
contract on a cost plus fee basiseqAe
MBT jAjnAo

B BQBBQ jAjnAo
goods clearing agreement

oTzM RBB AM y{Q jAjnAo


excess cover treaty
contract

BQ ,jAjnAo
k ,AU ,BQ ,jAjnAo

contract, agreement

(BTiBw) nBBQ jAjnAo


construction contract
financing agreement

B FU jAjnAo
~d B FU jAjnAo

product financing arrangement

nB\U BTA ,nB\U jAjnAo


trade agreement, trade contract

nCBp jAjnAo ,dU jAjnAo


onerous contracts

oz KoU jAjnAo


contingent merger contract

(oUBU B BQBBQ B) ~U jAjnAo


clearing agreement

mutual agreement (contract)


secret agreement

Bod jAjnAo
] SiAjoQ TiAkA oiFU M Mo jAjnAo

deferred consideration agreement

nB~dA pU jAjnAo
sole distribution contract
contract in set form
audit engagement

OU jAjnAo
nB] jAjnAo

226

nB\U keA pA Tv

B RBB M Mo jAjnAo

explicit contracts

co BjAjnAo
terminated contracts k{gv BjAjnAo
unilateral contract
o jAjnAo
quota-share treaty
kMw nAo
nAk pA {B vn o nj To nAo
exchange exposure (foreign
]nBi Q
exchange exposure; currency exposure)

B
RBB M Mo jAjnAo
double taxation agreement
wage agreement

jq jAjnAo
SnBz jAjnAo
joint contract (agreement) oTz jAjnAo
contingent agreement,
oz jAjnAo

deed of partnership

conditional agreement

scrap generated

k{ kU Ao
scrapped
k{ Ao
oM kM o AnA ,vdAo
passive bond

So{ koi nj oz jAjnAo


earn-out agreement (contingent
contract)

nB  S tBwAoM  jAjnAo

iAj o
A ,jAj SBA ,jAj A ,jAj o
lender
kj A ,kj o
short-term debt,
Rk BU o

lump sum contract

short-term borrowing

fixed price contract

internal debt
loan

BTiBw  jAjnAo


fixed price construction contract

 BT tBwA oM jAjnAo , jAjnAo

borrower

koA ,koo
national debt
Sj kM , o
internal national debt
iAj o
public net income
}Bi o
jo M Tj jB kM , o
public debt = national debt

k{
 jAjnAo
expired agreement, agreement expired

BBU ,BTA ,jAjnAo


engagement letter, agreement

w pnA jBL ,pnA UC fo jAjnAo


forward exchange contract

quarantine

o
circumstantial
(Ao B) o
installment, annuity
v
 Bv Bv A ,uU nj BM v

kB jAjnAo
BnB M Bw koi nBTiA oM nAmA jAjnAo

deferred annuity

qualified stock option

perpetual annuity

loan agreement

oAAjB v
rent of an annuity
oAAjB v
verification section
MpBM Sv
section, segment, department(yhM)Sv
partially (part) paid
k{ SiAjoQ Sv
portion
(w) Sv
auditee
kwn jn Sv
T BTv
industry segments, industrial segments

nB\U keA pA Tv
segment of an enterprise (business)

kC A fo jAjnAo
forward-rate agreement
agency agreement

A jAjnAo
credit agreement
(nBLTA) A jAjnAo
(BQBBQ) MBT A jAjnAo
swap loan agreement

Bv A BjAjnAo
installment contract
BjAjnAo ,BTiBw RkkM BjAjnAo
nBBQ
long term construction contracts
purchasing contracts

koi BjAjnAo
speculative contracts pBMTw BjAjnAo
futures (futures contracts w BjAjnAo

LBAk S
,(tnM nj) wA S

227

kMTwj ,jo n] ,n] , ,v

customs territory

o o
accounting regulations
nAkMBve kA
rules of origin
EkL kA
regulations, rules
RAno ,kA
ground rules
(JTB) T{B kA
foreign exchange rules
pnA ovU A
tort law
o]L{ A
labour legislations
onB A
income tax acts
kCnj oM RBB A
written law
A
laws and regulations
RAno A
trade regulation laws RnB\U RAno A

(oC) RAno A
applicable laws and regulations

kMTwj ,jo n] ,n] , ,v


sort, sorting
business purpose
purpose

default by subscribers
audit failure

woMBve n~
defult in payments
BSiAjoQ nj n~
Sv{ ,U k ,BwnB ,AUB ,n~
failure

RAkU B\A nj BU ,kpn n~


default
allocation of SA cw

SiAjoQ jp
B{ jAjnAo ,B{
open contract
B
primary agreement,
(A jAjnAo ) B

nBMnj A RB

preliminary judgment about materiality

anticipation warrant
parol

nB\U k~
T{Aj k~
BvomQ (SiAjoQ) n~

SA cw nBMnj A RB

preliminary judgment about materiality

BoM Aoe RB

objective professional judgement

written promise

~~hU Aoe RB

parole agreement

(B{ jAjnAo ) B
fiduciary
joPw ,SBA ,kT ,A ,
last sale
B oiC S
option price
Bw koi nBTiA S
arbitaray price
nBTiA S
jo nAmS ,Q xpnA ,S

professional judgement

T ,e ,nAj ,RB

judgement
RB qB] TeAnM  ) jnAkBTwA RB
interchangeable part
/(k{ j]
B BAk] RB
completely knocked down (CKD)

price, value

(|Bi nM) BMBve SLY 


hnBU jn xpnA .S

historical input price


standard price

jnAkBTwA S
keA o xo jnAkBTwA S

unit standard selling price


standard material price jA jnAkBTwA

S
keA o jnAkBTwA S

standard unit price (cost)

nAjBM AnA wA S
par value of securities

LBAk S ,(tnM nj) wA S


call price
(koipBM Bp nj w)

cut off the entry


wage interruption

jqTwj 
,oMB yBpC ,RB SLY jo  ,
cut off
Bp  U
interrupt jo  nBaj ,Thv ,jo 
pension lapse
oTv 
RB ,RB 

stoppage of trade
cost cutting

q 
k 
monetary item
Q
sales territory
(xo eB) xo o
spare part

228

kk yB An k{U S

Bw wA S

par value of shares

cost, insurance, freight and exchange

Bw wA S
original cost
A BM ,A S
first price, orginal price
A S
excess price
S B A ,B A S
issue price
k{A S
quoted price, posted price k{ A S
nApBM nj k{ A S

variation

quoted market price

short price

q B{  B k{A S
landed price /j{ hU e ,onBM
monopoly price
nB~dA S
flexible price
omQBA S
original selling price
xo A S
lasting price
AjBM S
market price
nApBM S
AM nApBM S

xo keA o A]jM S


budgeted unit selling price

keA o ]jM S
budgetd unit price
indexless price

}iB{ M S
pnA RAo U e q ,M ,S

( ) BQ S
omQS
subscription price
v omQ S
net back price
ZnBh ov pA uQ S
offer price
jBzQ S
B B nAjBM AnA koi AoM jBzQ S
price taker

bid price

(SwAinj) jBzQ S
bid asked prices

international market price

k{ o S ,jBzQ S
asked (or ask) price
stablized price

k{ SLXU S
() B~ nB\U S

fair-trade price

nj BBQ nj nApBM S
ending market price

xo k nApBM S
wholesale market price
market price per share

o AnA ~dU S
acquisition price of bonds
delivered price

nkM BU dU S
price ex works
BinB dU S
BU e q B A M Tz dU S
k~ BU M Be Ao SiAjoQ ,k~
cost and freight (C & F)
FAS price

 w dU S
settle (or settlement) price
~U S
guaranteed price
k{
U S
k{SBe BT B ,
U S

w o nApBM S
callable price
koipBM S
uptick
oUBM S
ex dividend price
Bw jw kM S
market-based price
nApBM BQ oM S
B q Kve oM S
marginal cost price

Bw (xo) koi nBTiA oM S


option premium
planned price

(A]jM) ABoM S
keA o koi ABoM S

planned unit purchase price

price support

keA o xo ABoM S

o tBwAoM k{U S ,jBU S


equilibrium price
B BU
kk yB An k{U S

planned unit sale price

do not reduce (DNR)

price making

EkL nkM BU e q M S
fas, free along side

kMS

229

k~ nkM BU e Ao M ,B S

competitive price

TMB n S
forward price
w S
share price
w S
(To U jw B{) w S

k{ BU S

cost price

k{ BU S
cost carrying amount BTA k{ BU S
Tn xo B BTA k{ BU S
deferred cost of goods sold

cum dividend

nB] k{ BU S

e q BM B S ,A,kA,w S
cost and freight (C&F)
invoice price

historical costcurrent cost


asset cost

Bw S
w S

cost of work in progress

cost insurance and freight price (ClF)


price cutting

{ S
just price
jB S
justified price
 S ,jB S
fair (price- value)
jB S
SwA jBC k{o  T ) k{ o S
asking price
(k{oM An B
nAjBM AnA o S
public offering price
ask price
selling price

SiBw eo nj nB k{ BU S
cost of work in process

(o) BY ~d k{ BU S
secondary product cost
product cost unit

actual cost price

A k{ BU S
U o k{ BU S
nApBM S B k{ BU S

cost or market value

oT Ak o nApBM S B k{ BU S


cost or market price whichever is lower

standard selling price

agreement price

forced-sale value

stop price

production sales price

put price

AqA xo S
RAkU xo S
listed selling price Swo L xo S
keA o xo S

kU keA k{ BU S
kU keA k{ BU S

production unit cost


cost per ton

B k o S
{ok S
xo S
jnAkBTwA xo S

wholesale price

AnAj k{ BU S
U Bo] nj nB k{ BU S

fixed selling price


going price

selling price per unit, unit selling price


seasonal price

~ S
u\A S
e Ao B BM B S

on spot price, spot price

current market price (value)


pure price, net price
purchase price

cost and freight (C&F) price

e M q B BM B S
cost, insurance, fright (C.l.F) price

(kU d) EkL nj dU o{ M B S


FOB price

k~ nkM BU e Ao M ,B S


cost, insurance and freight (CIF)

k{AU S
 U S
(tnM nj) SMBY S
xo SMBY S
nB] S
nApBM (pn) nB] S
}Bi S
koi S
jnAkBTwA koi S

price standard purchase


initial purchase price

A koi S
~dU k{ BU BM ,koi S

acquisition cost, cost of acquisition


cash buying price
proper price

k koi S
( A) Swnj S

230

B j] nAmS

p k KveoM nAmS
weighted average pricing

jnC BQ xo n M An B S

jnC BQ xo n M An B S
mark-down

Tv q KveoM nAmS


direct cost pricing

k~ nkM BU Ao B S


cost and freight (CFR)

Bow jpBM BL oM nAmS


pricing based on return on capital

floor price

 S
pB BT ,(BQ) oT S
k{U B k{oT S

low price

o jn fo jpBM BL oM nAmS
target rate of return pricing

kLU k{ BU BM BL oM nAmS

administered price
pricing, costing

nAmS
AoC nAmS
iAj RBTA nBTiA nAmS

conversion cost pricing

predatory pricing

nj dU k BM B xo BL oM nAmS
FOB pricing
EkL
o T Bq  BL oM nAmS

arbitrary transfer pricing


cyclical pricing

marginal cost pricing

knj B BM o T q BL oM nAmS
variable cost-plus pricing
jw
collusive pricing
k{BLU nAmS
iAj RBTA AU nAmS
negotiated transfer pricing

B o AoM SMBY nAmS


product-line pricing

~d ka nAmS
multiple-product pricing
maximum pricing

oX Ake nAmS


RBki nAmS

public utility pricing


intercompany pricing

iAj nAmS
qCSMB n nAmS

penetration pricing

Bop nAmS
(Ao]A MB ) nAmS

practical pricing
marking quotation

cost plus transfer pricing

iAj RBTA nAmS


inter company transfer pricing
transfer pricing iAj RBTA nAmS
ka Kve oM iAj RBTA nAmS
cost-plus transfer pricing
B A knj
BM BL oM iAj RBTA nAmS
transfer pricing based on cost
k{BU
S BL oM iAj RBTA nAmS
on cost transfer pricing
k{ BU
nApBM S BL oM iAj RBTA nAmS
market-based transfer pricing

competition oriented pricing

price

nAjA nAmS
(iAj) RBTA nAm S

bond pricing

o AnA nAmS
B BU Ao{ M ]U BM nAmS

demand oriented pricing

koi nT B oiC tBwAoM nAmS


last invoice pricing

jp Ba tBwA oM nAmS
jo nAmS
 ,nAmS
A nAmS
j] nAmS

keyston pricing, pricing on bargain

inventory costing, inventory pricing

B BM k{BU S tBwA oM nAmS


cost-plus pricing
jw A M knj
ful cost pricing q  tBwAoM nAmS
q  tBwAoM nAmS

inventory pricing

pricing full cost

zone pricing

B j] nAmS

(S
) SiA S

231

kz nAmS

unquoted

kz nAmS
(oX Ake) q B S

maximum price, highest price


base price

BQ S ,BL S
jAjnAo nj Znk S ,jAjnAo nj o T S
escalation price
xo jAjnAo B koi
limit price
() jkd S
keA k{ BU ~d S
unit cost per production
fair trade price

nB\U oz S
target price, optimum price J S
exercise price (strike price) B S
firm quote
 S
S ,Sv nj Znk S
list price, catalog price
material price

jA S
equilibrum price
(jBU) pA S
anticipated price
nBTA jn S
agreed price
AU jn S
knock out price
(ApnA nBvM) qaB S
price relative
Lv S
final price
B S
actual price, real price
A S
price per ticket
M o S
price per unit, unit price
keA o S
parity price
Bv B kB S
steady price
SiA S
flat price
(S ) SiA S

machine utilization

{B joM nB
worksheet
oMnB
lead schedule
A oMnB
planning memorandum qnBoM oMnB
consolidation working paper U oMnB
tally sheet
nAkMBve oMnB
audit working paper
woMBve oMnB
carry-forward working paper Aj oMnB
BMBve kMo oMnB

cabotage

grouping sheet, grouping working paper

manufacturing efficiency

RBLwBd oMnB
computational working paper
comparison schedule

AvB oMnB
woMBve RB oMnB

points forward, next audit notes

woMBve k RB oMnB

rBUMB
entrepreneur
oCnB
efficient
AnB ,kCnB
apprentice
joB{ ,pCnB
volume efficiency
\e CnB
o~ M MAn ,BM BkAn AnAj ,CnB
efficiency
(jBTw jAj) ~d
(BkAn) CnB
efficiency, performance

SiBw CnB
weak efficiency
 CnB
operating efficiency
(oY) CnB
absolute efficiency
 CnB
ideal efficiency
J CnB
jB~T A ]U CnB
efficiency and economy

findings write-up sheet

work completed

U toMBve wU  B oMnB
j{
purchasing officer
pAjoQnB
inventory card
nBLA RnB
idle times card
nBM RB A RnB
Apn nB RB A RnB

mandatory labour, forced

working trial balance

daily time card

(AonB ) nB RB A RnB

labour, compulsory labour


major work

A nB
B A nB
overtime work
nB B A nB
additional work, extra work
B A nB
labour incurred
k{ B\A nB
k{A k{ B\A nB
labour excess, excess labour

time labor cards, labor time card

certified work completed

job time card

economy

commercial card
debit card

nB RB A RnB
BnpBM RnB
nBkM RnB

TBBUA nB
nBL]A nB

zhMoYA AnB
labour oriented
(J cT M) oM nB
application
BSwAinj ,B BU ,joMnB

233

BB oMjq onB

) Bp KveoM TiAjoQ qTwj ,TBw nB


timework
(k{kU ~d
straight time work
Tv TBw nB
adjuster
(M nj) RnBvi tB{nB
specialist expert
}~hT ,tB{nB
B qnBoM }~hT B tB{nB
certified financial planner (CFP)

q] nB ,o nB ,Ao nB


minor work

Tvo nB

oAj Bq dU q\U (oM) RnB


departmental expense analysis sheet

JB n
e RnB
check-in, time card, check-out card

,n
e RnB ,SBw Zoi RnB
clock card
Zoi jn RnB
skilled work, expert work
~~hU nB
ticker-card
BAn RnB
time card (clock card)
SBw RnB
xnBw nB{ RnB ,nB nB{ RnB

on cost labor (work), indirect labor

job sheet

task master, employer

BonB
(w) ~ nB
labor = labour
jqTwj q ,onB ,nB
personnel, staff, workers
BnB
(]nBi BnB ) ZnBi LU BnB

promotional work

expatriates

ownership card

seasonal work

factory clerical staff

BinB oTj BnB


nz oz BnB

civil and military personnel


active workshop

oAj Bq dU q\U (oM) RnB

B BnB
a BnB
AnB]A onB
k AonB
nBM onB

small workshop
borrowed labor
blue collar workers

disengaged worker, unemployed worker

~ nBM onB
dis-easonal unemployed worker
key worker
labour piracy

A onB ,(oY) BQ onB


BM n onB
jqTwj Sv nj n onB

fictitious worker on payroll


unskilled worker

oBo onB
T onB ,~ onB

seasonal worker, casual worker


skilled worker
monthly wages worker

nBjBTwA ,oB onB


BB oMjq onB

zU nB
(nBLA nj) B j] RnB ,B{o RnB

bin card (store card)

kCnj RAnv RnB


income deductions card

SB RnB
full-time work
S BU nB
payroll card
e RB~hz RnB
material ledger card
jA RnB
BinB nBMow Bq dU q\U BUnB
expense analysis sheet
ledger cards

oUBj ({B) BUnB


job order sheet
xnBw q RnB
labour cost card
nB q RnB
loose leaf
jApC AnA B RnB
multi-shift work
TMka nB
factory
nB\U q Ao ,BinB
me xn pA k jBTwA BBinB
(just in time) plants = JIT
nAjnBLA
abnormality
kB i nB
illegality
B i nB
manual labor (work)
Twj nB
double shift working
nB SM j nB
day labor, day work
jqpn nB
time work
Bp nB
overwork
ke pA jBp nB
precarious employment
nCBp nB

234

fo TwB

sale commission

xo jqnB
Bw jAj o M Mo jqnB

Tv onB

direct worker

lending at a premium

Tv onB
dismissed worker
Ski pA ~ onB
S onB ,S onB

front-end fee

part-time worker, casual worker

A jqnB
tnM nj nAqnB Ae ,jqnB

oB onB

brokerage commission, brokerage fee

semi skilled labor (worker)

task work

one shift worker

M e M BTeA Bq SMBM  jqnB


loading for contingencies
j{ B A
A]jM Tv nB

bill broker discount broker, bill dealer

budgeted direct labor (work)

broker, dealer, tout, trader

TM onB
RAoM B Tw j ,Aqi AnA nAqnB

wA ,j ,tnM o]BU ,tnM nAqnB

direct labor

Tv jqTwj ,Tv nB


UBk nB
clerk, employee
knB
discharged employee
]AoiA knB
weekly paid staff T oMe AknB
BM bw AknB
preliminary work

high level staff, heavy level staff


ledger clerk

oTj SLY knB


civil servant
Sj knB
double shift employee nB SM j knB
fictitious employee (TiBw) n knB
poorly paid clerk
e knB
customs officer o B ,o knB
skilled employee
oB knB
pB\ knB

nAjBM AnA nAqnB ,tnM nAqnB


securities broker
purchasing agent

koi nAqnB
nAmBow nAqnB

investment broker
contrabroker

JBve o nAqnB


nAkoi So{ B BpBw ,Ko ,B ,nAqnB
factor
RBLB
sales agent
xo nAqnB
commission broker
oMv nAqnB
independent broker
Tv nAqnB
correspondent
kB ,nAqnB
wA ,nAqnB ,kB ,nAqnB
agent, correspondent, broker,
underwriter, jobber

certifing employee, certified employee


semi official employee

wn knB
productive work (labor)
k nB
incomplete work
BUB nB
shiftwork
nBSM nB
mid-day work
pn nB
RB ioa pA ZnBi BnB
out-cycle work
eight-hour work
one shift work
businessman
declining rate

TBw Sz nB
TM nB
o]BU ,BnpBM ,KwB
fo TwB

k{ A nB
certified work, work certified
bank charge

BM q ,BM jqnB
xomQ jqnB
BM nj nBLTA JBve jqnB

acceptance commission
commitment fee
facility fee

eqAe ,jqnB
Ae ,v ,j e ,jqnB

commission
freight commission

e jqnB
j e ,j jqnB ,koi jqnB

purchasing commission

235

k{ nBLA ke pA yM B

TA ,nB\TAB ,jA ,u] ,B

specialized goods

B~TiA B
evaluated goods
k{ MBpnA B
goods out ward
BwnA B
qo oTj pA BwnA B

TA ,nB\TAB ,jA ,u] ,B


goods, material, article, commodity

Aoj Swj nj B
goods in hand of others

shipment from home office

(nAqnB B) kB jq B

goods out on sale

goods in hand of agent

goods out on return

taxable supply

xo AoM BwnA B


TzoM BwnA B
shipment to branch, L{ M BwnA B
goods sent to branch

k{ BU S M L{ M BwnA B
goods sent to branch at cost price

xo S M L{ M BwnA B
goods sent to branch at selling price

kB M BwnA B

RBB z RBki B
goods and services
RBki BB
/j{ AnA M  UBki B BB
public good
goods on consignment,
consignment goods
exclusive goods
overdue (goods)

goods out with agent


standardized goods

k{ jnAkBTwA B
original goods
L A B
economic good
jB~T A B
consignment outward BwnA BA B
consignment inward(s) TBnj BA B
accumulated goods (stock) T{BLA B
measured goods
k{ opAkA B
durable goods, hard goods
AjBM B
o~ AjBM B
consumer durable goods

BA BB

nB~dA BB
kz dU (BB )
o nBTiA nj BB

goods in custody of the customs


afloats

An nj BB
o nBLA nj k{ jnAq o BB

bonded goods
job lot

keA A M ,B BB
wet goods
B BB
goods in free circulation,
pB\ BB
authorized goods

o nA e z BB
customable goods

moderate priced goods S BM B

B jBA ,k{ jAj SzoM B


return of goods, goods returned

o~ BB
consumer goods, consumption goods
fashion goods

BoTz pA TzoM B
goods returned by customers

complementary products

Bk{o M TzoM B
goods returned to sellers

 B ,kz kMTvM B
bulk cargo, bulk goods
staple goods
improved goods

no nBvM B
TB jLM B
k{ nBLA ke pA yM B

overstocked goods

(k) pn MB BB


BB

o d nj j] BB
goods lying in the customs
flotsam

Tz nj jni JC B
goods damaged by water
kkMC B
damaged goods
kj KwC B
xo AoM jBC B
goods available for sale
goods on sale

xo jBC B

236

k B

capital goods

ABow B
producer(s) capital
ABow B
fixed capital goods
SMBY ABow B
prompt delivery goods dAow B
ordered goods
k{ xnBw B
export goods
UAnjB B
spoiled goods
k{ B B
confiscated goods
L B
transit goods (SqAoU B ) nL B
incomplete goods
Bo B
unauthorized goods
pB\o B
perishable goods (stock) k{kwB B
marketable goods nApBM M o MB B
smuggled goods
BaB B
high priced goods
S Ao B
k ,SABM ,A jA ,jB B
material
fashionable goods
abandoned goods

AkT B
oT B
Aoj M T B

k{ M B

insured goods

k{ M B
merchandise in transit
An M B
consumer brand
o~oQ B
certified stock
k{kFU B
merchandise
B j] ,nB\U B
prestigious goods nAjRo{ \U B
luxury article
(u) \U B
(k{ e) dU B
delivered goods

 nB\U B ,(o pA) kz }ioU B


kz SiAjoQ C o e
uncleard goods
business goods

kU B
B =) d ,Tz BM k{ e B
shipment (=consignment)
(BwnA
salvaged goods TBpBM kj RnBvi B
goods in process
SiBw Bo] nj B
work in progress
SiBw Bo] nj B
(work in process; WIP)

j ]nj B

goods belonging to others

second class goods, second-rate goods

permissible goods

good afloat

goods charged with customs duty

in transit goods, goods in transit

merit bad

goods in progress

pB\ B
o nA z B

o
B
unclaimed goods
kz LB B
equivalent goods
jB B
duty free goods
o pA B B
exempt supply
RBB pA B B
distress merchandise (JAoi) J B
merit good
k B
complementary goods
B
(k ) B
prohibited article, prohibited goods
stock on hand
common goods
easy commodity
cash commodity

j] B
pB jn B
JoB B
k B

An nj B
An nj B
SiBw kCo nj B
qo pA TBnj B

goods received from home office,


shipments from center
used merchandise
first order goods

j Swj B
Ajn B
first preferred stock

goods received, goods inward

kwn B
(omQSMB n) TMB n B
o~ jp B
xo jBC k{ TiBw B

competitive goods
soft goods

finished goods ready for sale

k{ U B ,k{ TiBw B
finished goods, completed gooods

237

UBB k

xpnA Aj yB
permanent diminution in value

nAmBow xpnA nj Aj yB


permanent decline in value of

B ~d .B B

final product

B ~d .B B
partly finished goods, semiTiBw B
finished goods
import goods

investment
permanent decline z Aj yB
kB pA Tv BTA ,(xpnA) jAj yB
jw JBve M B q JBve M AnAj JBve
write down
Bp
BM jqnB Bq jAj yB

imported goods

AwA B
intermediate goods (product)
physical commodity

decrease in working capital

A B
s B
special cargo
s d ,s B
complete
jo B ,} kM ,B
completeness  jL ,SBU ,jM B
pU Ao\ ,(RnB\U) pU BB

impairment

trade channel

bilateral netting
decrease in assets

BAnAj yB
xjo nj Bow nj yB

xpnA yB ,Bow nj yB


wn fo kk{ yB
severe devaluation wn fo kk{ yB
minus tick
S yB
break in share price
Bw S yB
deflation
jn ,BS yB
inventory liquidation BQ j] yB
AnAj xpnA nj S yB

specialty goods

server devaluation

UAjnA B
(nz pA ZnBi pA) jnA B

B BwnpBM k{ AkkB
nomination of inspectors

Aok k{ AkkB
nomination of directors
null and void

oYAM , B
obligatory decrease ofBow nBL]A yB
capital, oblicatory event

temporal write down of asset


average down
decrement

koi S B yB
BL M SLv yB
]jM BAn ,]jM `MBT

Bow nBTiA yB


voluntary decrease of capital
decline

xpnA yB
T{BLA xpnA yB

budget manual, budget format, budget

accumulated impairment losses

instruction

Q keA M SLv nz Q xpnA yB


exchange depreciation B o nz
RkBU nj AnAj xpnA yB

accountants index

nAkMBve BMBT
TvQ k
accounting code
nAkMBve k
accounts code
JBve nB{ ,JBve k
obscure
TiBw nBU oU ,jo nk
(SB ) { SB k
postal code

activity code

tax code

xpnA kkBp ,xpnA yB


impairment of value

w xpnA yB
devaluation of share, dilution

commodity code
coding

temporary diminution in value

B k
jo k ,nAmnB{ ,nAqk
UBB k

jo Tv xpnA yB


depreciation, amortization
narrowing the spread

jw {Be yB

MC  Bw ,jo e Tz BM ,Tz

238

nAo
C nj So{  AL M Mo k

deduction at source

(RBB) L nj ov
discount on stock, share
Bw ov

nAo C nj So{  AL M Mo k


enterprise standard industrial
/jo

discount, stock (shares) discount

classification (ESIC)

share discount

hire, rent

Bw ov
B A ov
o AnA o ov

over-and-short

bond discount and premium


trade gap

nB\U ov
Bow ov
B jL ,B ov

capital deficit

shortage of goods, stock deficiency

(yB ) jL ,]jM ov ,ov


shortage, decrease, deficit, short

Bp ,jL ,ov
deficit, shortage

freight inward

inventory shrink

j] ov
B j] ov
k B A ov

shortage of stock
cash over and short

cash deficit, cash shortage


withholdings
salary deductions,

k ] ov
U RAnv
e RAnv

deductions made of salary


payroll deductions

jqTwj e RAnv

deductions made of wages jqTwj RAnv


employees deductions

knB RAnv
tax deductions
UBB nv
BnB kCnj M Mo nv
deductions from earning of employees

An C k B
A An kw SzQ  v
RAoM Bo pA o ,kB SB
accommodation party
{pBw
/jnAj koM hwBQ Sv  v
accountable person
flag of convenience

o aoQ BM Tz
nBM Tz
MC  Bw ,jo e Tz BM ,Tz

cargo ship, freighter


ship, vessel

(nB]A) Ao
on hire
(AnB]A) AAo
,oMnBM  w B Tz  SMBM Ao
demurrage
hU B onBM jooj Bp
fright charge
nBM Ao
fright
e Ao
truck charge
B BM e Ao
freight outward
]oi M e Ao
haulage
B e Ao
freight on shipments Rd e Ao
dU q ,jn e Ao
return freight

SzoM Ao
recession
i jn ,jBv
kU SvzuQ SA ,i jn ,jBv
B T{A RnB\U
depression, recession, recession
free riding

nAmBow kM jw Kv
jw ~dU ,jw Kv
business
BnpBM ,RnB\U ,nB Kv
mail order business ALUB nB Kv
discount, deficit, shortage
ov
kM hU , o AnA ov
profit making

debt discount
trade deficit

BnpBM ov
deep discount
o AnA jBp nBvM ov
budget deficit
]jM ov
budgetary slack
]jM ov
under-paid
SiAjoQ ov
reduction
yB ,qU ,U ,ov
stamp shortage
oLU ov
under applied
Jm] ov
underapplied burden
nBMow Jm] ov
nBMow (q) Jm] ov
under-applied overhead

239

jB~T
A 

total capital

Bow 
Tn nBM Bow 

delivery carrier

ke Tz
jnBnj ,AoTz .onBM ,AoTz

total capital employed

shipping, navigation

capital sum

liner trade

Bow L 
password pawn
qn wA ,qn 
estimated total cost
hU q 
turn-key
Swj nj k
all-figures
B nA 
non significant
ko ,oYA
nBTA ke pA oT ,oUSA

nB\U  AoTz
Roll On / Roll Off vessel
n Tz
(RO/RO vessel)
shipbuilding

deficiency, shortage shorts

pBwTz
feeder vessel
BwnSiw Tz
named vessel
}hz Tz
tanker
yT Tz
skimming
k Bjn pA Tn y
elasticity of income kCnj (BA) yz
elasticity of cost
q (BA) yz
cross elasticity of demand
B BU yz
elasticity of demand
B BU yz
elasticity of supply
o yz
elasticity o yz B B BU yz ,yz
forwarding country
kTwo nz
country of origin
B EkL nz
BTB A ,}h{ kU d B EkL nz

stock shortage

domicile (domicil)

under-absorbed overhead
dificiency, shortage, deficit, short
short of credit
under capitalization
general shortage
general shortage of

jL
nBLTA jL
Bow jL
jL
nB jL

labour, shortage of manpower


understaffing

ke Tz

BnB jL
} K ,ov ,jL

j] jL
TwB ,(Tz) jL
insolvency liquid deficiency k jL
cash shortage
k ] jL
cheap, inexpensive
ApnA ,BM
short of money, short of cash
Q 
oTB So pA oT
leakage

less than container load (LCL)


understated
under pricing
lessen

k{ jAj Bz A pA oT
jo nAmS oT
pA TwB ,jo oT
BTA S oT

minimum transfer price


least cost
aid
marriage allowance
relief
economic aid

q oT

ZAjpA 
jAkA ,BA ,
jB~T A 

wU Be nj Bnz
developing countries

Be nj Bnz ,TB wU oT Bnz


less developed country (LDC)
wU
drawing
(RAoM B Ae) kz
atonement
ABU ,j ,nB
sufficiency
jM B ,SB
~U nF ,AA A ,
equity receiver
defrauder

nAjoM
fraud
KU ,nAjoL
teeming and lading
jo  M 
bonus pool
xAjBQ 
total contribution
jw {Be 
Bw  So{ k{nA Aok TBnj 

directors remuneration (directors


emoluments)

nAkMBve nB AM T

240

kzhM ,jo BA ,M 

slow moving

xjo 
understatement of liability kM B
understatement of costs Bq B
short weight
zi p ,p
quantified

scarcity
MB
nAkMBve AM BjnAkBTwA T
international accounting standards

kzhM ,jo BA ,M 


grant = grant in aid

AnAj M Mo M 
grant related to asset

kCnj M Mo M 
grant related to income
grant in aid,

qranting aid, bounty, grant grant

committee (IASC)

AB bo Ao]A M 

nAkMBve nB AM T
international coordination committee
for the accounting profession (ICCAP)
audit committee

woMBve T
nAkMBve Bn T

committee on

contribution in aid of construction


unemployment benefit

nBM 
nAkMBve  ,(q] nAkMBve) nAkMBve 

minor accountant, (auditor/ accountant)


assistant

accounting procedures (CAP)

junior auditor

managment committee

food subsidy

Sok T
Tj nAkMBve T

national

oz M 

committee on government accounting

government assistance, government aid

nAkMBve BjnAkBTwA Ao]A T


accounting standards executive

toMBve
nBMnAi 
Sj 
M  ,Tj 

government grant

committee

}Bi jw pA jo 

woMBve BjnAkBTwA Ao]A T


auditing standards executive

deductions from net income


reduce

jAj yB ,jo 


}BiB kCnj pA Bq jo 

committee

woMBve Ao]A T

deduction from gross income

auditing practices committee (APC)

kB 

T ,AM woMBve Ao]A T


(A) AnAkMBve AM wAnk nj SMBY

family supplement, benefits for family,

international auditing practices

grants and donations

committee (IAPC)

relief payments

nAkMBve BjnAkBTwA T
accounting standards commitee (ASC)

nAkMBve n Bv wnoM T
urgent issues task force (UITF)
budget committee

]jM T
nAkMBve nB AM T

family allowance, dependents allowance

governmental

RBBA B
jAkA B
Sj M B

grants,government grants, grants


maternity

nAjnBM SeAoTwA BA q 
birth allowance
kU q 
FU e ,jABi q 
family allowance

international committee for

labour ration subsidy

accounting cooperation (ICAC)

housing allowance

onB q 
v q 

241

BoM nB xjo oT

Aok e kU T

basic control

wBwA oT
credit control
nBLTA oT
property control account
AA oT
selective control
MBhTA oT
variance control
RBAodA oT
preventive control
knAjpBM oT
debtors control
AnBkM oT
pnA jo jkd ,pnA oM oT

Aok e kU T


remuneration committee

oU Aj T
permanent tariff committee
arbitration committe

nAj T
nAkMBve BjnAkBTwA oLAn T

accounting standards steering commitee


(ASSC)

exchange control, performance checks

koi A]jM oT

BBjA BnB~dA v
monopolies and mergers commission

budgetary control of purchase

]jM oM RnB ,]jM oT


budgetary control

BoA nAjBM AnA tnM v


securities and exchange commision
(SEC)

demand management

B BU oT
production control
kU oT
M  ) RBLwBd Tw jn ] oT
(j{ B\A toMBve w
crossfooting test
limit check

international trade commission

(~U nA nj AU) ~U v


conciliation committee (ties) commission
finder fee

jke oT
nBLA j] Aj oT

perpetual inventory control

Q AM v

internal control

iAj oT
B iAj oT

j e ,v
o nB Ae ,o ov

customs commisioner

AnA AoM AM BBpBw v


international organization for
nAjBM
securities commission (IOSCO)

financing internal control

secret commission

wage control

jqTwj oT
ledger control
 oTj oT
lateral
(LB] oT ) jn oT
face-to face control
nnjn oT
day by day control,
Apn oT

salesmans commission

over expenses (costs)

financial reporting

wastage control

RBB oT
(nB ) RB oT

job control, operaion control

UB oT
operational control, operating control
general control

oT
physical control
() oT
desk check
BoM nB xjo oT

ow
v
k{o v
committee
(T ) v
transaction committee RB v
BxnAq nj KU M kwn v
national commission on fraudulent B
quantitative, quantive

nAk , 
earmark
jAj }~hU ,jnAm nB
control, check, monitoring, test
oT
spot check
A wnoM ,C oT
moral control
iA oT
cyclic stock check
j] nAjA oT
]nBi BpnA oT
foreign exchange control

242

o ,

organization controls

BpBw BoT
nAqAShw BoT

hardware controls, manager controls

BoT
installation controls, general controls

kAo oT

process control

kAo oT
price control
S oT
B BjAkn oT ,joMnB oT
application control
complete control

B oT
 oT

detection control

z BoT
jpBM jB BoT
expense (cost) control,
q oT

quantitative control, quantity control

expenditure control

(qualitative) quality control

input-output controls

q oM RnB ,q oT

 oT ,S oT


product quality control

cost control, expense control

block method

expense control

fiscal control

controller

Bq oT
nAkMBve tnpBM ,ooT
(Tj) Sj ooT

managerial control
run to run control

government controller

materials control

seasonal

control of stocks

RB{nBw ~ k
So{ ka jBdUA TA ,wov

effective control

consortium

supervisory

tB A pe BwC ,AnAkMBve wAnk


confederation of Asian and Pacific
AnC

checks and balance


corrective controls

Accountants (CAPA)
international

AnAkMBve AM o

detective controls, transfer controls

congress of accountants (ICA)

prevention controls

ATA convention

review controls

CRC vA
k{B Tvw vA

kU  oT
BJBve o oT
B oT
Tok oT
eo M eo oT
jA oT
Bj] oT
oY oT
UnB oT
MB oT
eA BoT
BzT A BoT

programmed

knAjpBM BoT
wnoM BoT
k{ qnBoM BoT

harmonized system convention

controls, standing data file controls

couponing

compensating controls

interest coupon

outside controls

kMo] ,kMQ
nAjBM AnA oM Q
coupon
o AnA oM fo ,Q
easy term, short term
RkBU
short and long term
Rk kM BU
covariance
uBnA
worn out asset
AnAj 
old, aged
 ,(k ) 
penalty
o] ,RApB\ ,o
quality of earnings
jw S
quality of performance
jo S
qualitative
o ,

k AoL] BoT
]nBi BoT
internal controls
iAj BoT
nAkMBve iAj BoT
intermediate accounting controls

nAkMBve iAj BoT


internal accounting controls

UB iAj BoT
internal operating controls
financial controls
accessing controls
directive controls

B (iAj) BoT
woTwj BoT
nTwj BoT


RnB\U oU BTA ,RB

Bj] q xjo
physical flow of inventory

general agreement on tariffs and

nB xjo
work turnover, labor turnover, job flow

kU nB xjo
production work flow

trade (GATT)
safe deposit (box)

kB
Bnm
jo ,jo nCjo
RBA oT nCjo

passport
collect

SiBw Bo] nj nB xjo


work in progress turnover
inventory turnover
stock turnover (ratio)

data acquisition and control

B xjo
B xjo
~d xjo

RB xjo ,SzoM ,xjo


turnover, flows
flow of payments

receivable turnover

BTiAjoQ xjo
saving turnover
pAkAuQ xjo
flow of money
Q xjo
(AnBkM) TBnj BJBve xjo

stock turnover, inventory turnover

turnover of accounts receivables

product flow, product turnover

RBLB xjo
B j] xjo ,(nBLA) j] xjo
B xjo RBj ,B j] xjo

inventory turnover (stock turnover)


gross cash flow

}BiB k xjo
k ] B xjo
labour turnover
nB o xjo
nBTA jn k j] xjo
marginal cash flow

expected cash flow


flow of funds, fund flow

] xjo
k{ MyQ ] xjo

projected cash flow


funds flow

] Bo] ,] xjo
BBw ] xjo
ABow BSB ] xjo

annual cash flow

cash flow from investing activities

xjo RBj ,TBnj BJBve xjo


accounts receivable turnover
AnBkM
net cash flow
k ] }Bi xjo
asset turnover
,AnAj xjo
fixed assets turnover
SMBY AnAj xjo
flow of receipts
BTBnj xjo
deposit turnover
joPw xjo
capital turnover
Bow xjo
nAmBow xjo
investment turnover

RB ioa ,RB xjo


cycle of operations
sales turnover
physical flow

xo xjo
q xjo

244

k{AnA ,kU xnAq

UB BSB ] xjo

concert party

T B o
bounded
o o
n xo nqM \e M B koi ,qo
bust out
Tv{n A uPw k
financial statements
B RB{nAq

seminar

(reports, information)

circularization of debtors

appraisal report

confirmation

MBpnA xnAq
BwoMBve jnAkBTwA xnAq

auditors standard report

BnB M Mo xnAq ,AkhTwA xnAq


employment report

UB BSB ] xjo
cash flow from operating activities

yB ,nBw ,Bjo
xnBw ke pA yM To
So{ AnBkM pA kBU To

over alloting

AikFU ,kFU To


nominal quotation
S  To
offer wanted
koi S  To
gearing (capital gearing; equity A To
gearing; financial gearing leverage)

flash report

n xnAq ,eA xnAq


UBA xnAq
credit report
nBLTA xnAq
economic report
jB~T A xnAq
SiB{ xnAq ,\wBA xnAq
problem definition documentation j]
market report
nApBM xnAq
report of legal
B BwnpBM xnAq
information report

T{Am o ,(n) o
pawn, pledge, mortgage
dead pledge

inspectors, legal inspectors report,

B p o
collateralize
jnAm o
 n ,SMBY BAnAj jnAm o
blanket mortgage
()
pledgor
An ,nAmo
pledging, pledge T{Am
U ,nAmo
RBLB nAmo

inspection report

wnpBM xnAq
BM kFU ,BM xnAq
segmental reporting So{ pA zhM xnAq

pledging of receivables

(line of business reporting)

modified auditors report

BM M p\ jAj ,nAmn ,T{Am o


A M  BB ) BA BB xo AoM
hypothecation
/SwA BM jq (A o
mortgage, pledge T{Am n ,T{Am o
mortgagee, pledgee
koo
grouping
kMo
account group
JBve o
accountants group (team) AnAkMBve o
group of accounts
BMBve o
mortgage
Y ,n ,o
group
jo kMTwj ,BSo{ o
U BSo{ o

flow report

consolidated group of companies

bank report

pessimistic report

BMkM xnAq
toMBve (~U xnAq) kM xnAq

long form report, long-term report


short form report

BU { M xnAq
woMBve k{ kBU xnAq

certified audit report


analysis report

dU xnAq
RB dU xnAq

analysis report on performance

toMBve k{ kU xnAq
S nj RAo U xnAq
k{AnA ,kU xnAq

presentation report

TBnj BMBve T{Am o


assignment of accounts receivable

group companies

nB\U BkeA o
group of seven (G7)
S o

245

oz xnAq

woMBve kBU k xnAq


disclaimer report

oT  xnAq
reference and control report
performance report

kU xnAq

production report

kU xnAq
accountants report
nAkMBve xnAq
(wn nAkMBve) pB\ toMBve xnAq
certified autitors report

jo xnAq
UB xnAq

Tv toMBve xnAq


external auditors report

operating report, operational report


clean (opinion-report),

ozo xnAq

woMBve xnAq
auditing report, audit report

fairness report

iAj woMBve xnAq

cadbury report

internal audit report

corporate social reporting

L xnAq ) L woMBve xnAq


previous audit report
(woMBve
Tv woMBve xnAq

BTvA nj nMk xnAq


So{ BT]A Bv jo xnAq

control report

oT xnAq
S oT xnAq
( ) nAk oT xnAq

quality control report

independent audit report

quantity control report

headline earnings per share

woMBve BU xnAq


short form audit report
internal reporting

iAj o{nAq
financial reporting
B o{nAq
]nBi B o{nAq
external financial reporting

output report

]oi xnAq
condensed report
k{ i xnAq
cost summary report q i xnAq
(BpBwnj) iAj xnAq
internal report
chairmans report

iAj B o{nAq
internal financial reporting

w o jw jn nj |Bi xnAq

ok S un xnAq

(chairmans statement)

iAj woMBve Bw xnAq

B{nAq ,AnjB B o{nAq


interim reporting
AnjB
financial report
B xnAq
Anj B B xnAq

annual internal audit report

interim financial reporting

green reporting

monthly report

(environmental accounting)

BB xnAq
iAj MB pA miF xnAq

internally generated report

woMBve L xnAq
ambiguous audit report

annual report of directors


annual cost report

q BBw xnAq
qLw xnAq

backlog reporting


BxnBw xnAq
~ xnAq ,Bw xnAq

quarterly report (statements)

iAj oT Tvw xnAq


Aok xnAq

directors report, report of directors


financial directors report

Aok Bw xnAq

B ok xnAq
oz xnAq

qualified report (or certificate)

report on internal control

S~h{ (Bw) xnAq ,So{ xnAq


corporate report
UBLwBd
B xomQ k xnAq
rejection report of goods received

246

(k kBU) kjA

misleading

jo Ao ,k Ao
customs
o
border customs
po RBo
customs house
Bho
inland customs (nz iAj) iAj o
coastal customs
eBw o
frontier customs
(keow) po o
missdemeanour
o~U ,B
budgeted capacity
A]jM yB\
certificate of value
xpnA A
certificate of bonds
o AnA A
inspection certificate
wnpBM A
bank certificate
BM A
qBC A ,wnoM A
certificate of analysis

toMBve oz xnAq

qualified audit

toMBve oz xnAq

report, qualified endorsement

woMBve oz xnAq


qualified auditors report

jo ]jM vB xnAq


budget performance report
unqualified report

L xnAq
exceptions report
BXTwA jnA xnAq
communicating results
[BT xnAq
(o~Th) BU vxnAq
short form reporting
final audit report

woMBve B xnAq
semi-monthly report
B xnAq
Bw B BMBve xnAq
annual reports and accounts

insurance certificate M nk ,M A

So{ uwFU A
certificate of incorporation

j] S xnAq
status report of inventory, stock report
special audit report

woMBve s xnAq
(]nBi) BpBw oM B{nAq

kM (kFU) A
liability certificate, certificate of debt

external reports

proof of delivery

accounting reports

dU A
nB S (dU) A

certificate of provisional

nAkMBve B{nAq
Sok iAj B{nAq

internal management reports

nB S dU A

iAj woMBve Anj B{nAq

certificate of partial completion,

periodic internal audit reports

provisional completion certificate

projection (financial)

certificate of compliance

LU A
certificate of registry
SLY A
toMBve kBU ,toMBve A
auditors certificate

o B B{nAq
interim reports AnjB B BxnAq
oAj kU q xnAq
departmental cost of production report
project cost report

certificate of accounts by auditor

bo q xnAq
ok RF xnAq
xAjBQ jn nj 1995 nj oMo T {nAq
BTvA nj BSo{ ok RF B
A

street certificate

greenbury report

certificate of accounts

BMBve A
toMBve wU BMBve A
SLY oUBj pA ZnBi A
jnBLTA y ,jAj A

attest function

directors report

expand, broaden
overtrading

k{ M BAnAj A

off-line

certificate of insured assets

interview

certifier

appoint

(k kBU) kjA

jAj xoTv ,jo joTv


kTwjAj ke pA yM xoTv
~ ,Tvv
LeB~ ,T
jo J~ ,T{B

247

nAkdU z

A ,kwn A

certificate of loss

jBwA d A
certificate of partnership SnBz A
absolute certification
 A
certificate of measurement
nAk A
interim certificate
UBk A
M kBM AnBLeB  ) nBLA j] A
inventory certificate (kj AnA BwoMBve
AnAj nj }h{ SB Aq A
property income certificate (PINC)
bearer certificate

BM BA
n BA
certificate of deposit (CD), joPw BA
mortgage certification
deposit certificate

A ,kwn A
certificate of receipt
certificate of manufacture

SiBw A
B MB BM joPw A

negotiable certificate of deposit

BM joPw kw ,joPw A
certificate of deposit

SiAjoQyQ A ,UBB joPw A


tax deposit certificate
RBB
investment certificate nAmBow A
k{
U nAmBow A
guaranteed investment certificate
scrip issue, share (stock)

pBT Bw BA
preference shares certificate

certified

bearer share certificate BM

attestation clause

provisional share certificate

certify the correction of the contents

w BA
Bw koi S BA
Bw S BA

temporary share certificate

(K - Bw) S BA
script certification

k{ kFU ,k{ A
j{ A
RBTd Sd A

qualifying certificate

Se A
S dU (u\Rn) A

certificate of practical completion


quarantine certificate

receivers certificate

~U BA
(RAoM keA) A

certificate of protest, protest

Bw A

certificate, stock certificate

certificate of weight, weight

p A

note, weight certificate


payee

ko
a ko

o A
nB BUA  A

final certificate of completion

dU ,(u\Un) A , A
final certificate

k{ B\A nB A
certificate of work completed

(SiBw) U eAo nj nB A

payee of the check, receiver of check

certificate of work in progress

receiver of payment payee

attest the signature

drawee

] ko
RAoM B Ae ko
(wA nAkoi) wA ko

intermediate consignee
tellers cage

nAkdU z

B
A jo A
certify jo kBU ,jo k~U ,jo A
A RAkTv BM ,jAj RjB{ ,jo A
evidence
nk ,kA{ ,jo
certificate of quantity
S A
k{o wnpBM B S A ,S A
certificate of quality,
kkU B
manaufaturers or suppliers quality or
inspection certificate


black list

Bw Sv
,jA RB~hz Rn jA (o~) Sv
bill of material
jA SwAinj oM
stock (share) list
Bw j] Sv

condition

o{ ,p
retired draft
RAoM {
bad (check, debt)
(kM ,a)
B eA jB , BdA d
amendment

]jM oU (d)


settlement of budget (bill)
escatation clause

nU Bd
d
xq
iA xq
JBT]A ,
oUBj pA jBTwA

active voice
lapse
ethical lapse
avoidance

abolition of use of the ledgers

jAjnAo
abrogation of agreement, rescind

jo gv ,To uQpBM ,jo


revoke, abrogate
avoidance of a contract

jAjnAo
onBM wA ,onBM Bo

charging wharf / charging berth /


discharging port
professional equipment

Aoe pA
~h{ pA
salary payroll
e SiAjoQ Sv
fee schedule listing
eqAe Sv
jqTwj e Sv ,e Sv
personal effects

pay sheet, salary roll, pay roll


wages payroll

AonB jqTwj Sv


constant surplus

Aj jApB
excess of income over q oM kCnj jApB

ke ,
,B Y ,B ApAMB
v] Swn AoM Bp Ake ,JB~

expense, marginal balance

quorum

excess equity (margin)

personal estate

Bow jApB
capital surplus
(A)Bow jApB
nj toMBve A pA yQ (T{BLA jw) jApB
/k kFU An C Sd kB onBA jn A

~h{ oUB
clause, provision
o{ ,jB
(jAjnAo nj) KwBT Sv jB
pro rata liability clause

book surplus

SB o{ ,SB jB

distributable surplus

exemption clause

labour surplus

rider

overstaffing
tax surplus

pU MB jApB
nB jApB
BnB jApB
UBB jApB
kz vU KvT jApB

earned surplus unappropriated

TBdU jApB ,KvT jApB


earned surplus = retained earnings
funding excess

TvzpBM MB jApB
M kLU (TikA) jApB ,Bow M T jApB
capitalized surplus
k{ Bow
surplus available
j] jApB
k{Jm] q jApB
overapplied (overhead) cost

RC{B
machinery
kM xo ,k{ jBQ Rn M RC{B
knocked down (KD)
K~
RAq\U RC{B
machinery and equipment

RAq\U RC{B
plant and machinery

B~A B BdA jB
materialize
jo jB
available surplus
(vU) jBC jApB
appreciation surplus
xpnA jApB
(Bw o) ABow Bw xpnA jApB
capital stock surplus

KvT jApB ,koi gnBU nj So{ xpnA jApB


acquired surplus
(kCnj)
trade surplus
BnpBM jApB
over par value
wA xpnA oM jApB
revaluation surplus
MBpnA kk\U jApB
recapitalization surplus Bow kk\U jApB
unappropriated surplus TB }~hU jApB
(BjA pA Be) U jApB
consolidation surplus
overabsorption

nBMow Jm] jApB


BjA pA Be jApB

surplus from consolidation


contributed AqiBw RjBL

pA Be jApB

capital from treasury stock transactions

250

jq A xpnA oM RBB

 RAq\U B RC{B

share(s) ownership

Bw SB
personal ownership
~h{ SB
BAnAj nj e B ~h{ SB
insurable interest
omQRnBvi
public ownership
SB
legal title
B SB
life tenant
oAAjB SB
bilateral stockholding Bw MBT SB
closely held
qoT SB
joint tenancy
oTz nB]A ,Bz SB
(oTz) Bz SB
joint ownership, co-ownership
intellectual property

SB
B M SLv SB

beneficial ownership

(ThC nj) M TvMA SB


inter-locking ownership

 RAq\U B RC{B
auxiliary equipment
machine oriented
time clock
billing machine

oM{B
pSBw {B
JBvdUn nk {B
nB RB A L {B

time recording machine


leasehold property

AnB]A B
notional rent
o nB]AB
commodity
u] ,B ,TA ,nB\TAB
windfall property
jnCjBM B
government property
Sj B
proprietor, landlord, owner
B
nominal owner
wA B
( A) A B
beneficial owner, orginal owner
abandonee

oT AA B
AA kB BM B

ozB B
pelf, unlawful (illigal) property

standing owner, left over owner

collateral property

own

kM (o) Y B
fiscal
B
tax
RBB
tax, taxation
RBB
excess tax payable
TiAjoQ B A RBB
excess tax, surtax
B A RBB
o~ oM RBB ,iAj AA RBB

jM B
BnB wU Bw k{ B

employee share ownership


shipowner

capital transfer tax (CTT)

Tz B
sole practitioner nB\U keA  B
ownership
SB
collective ownership
 AoT{A SB
exclusive ownership
nB~dA SB
individual proprietorship
jAoA SB
jo So{ ,jAoA SB

transfer tax

BTA RBB
capital yield tax
Bow jpBM RBB
land tax
AnA oM RBB
inheritance tax, succession VnA oM RBB

corporation sole

tax, death duty, estate duty

title by occupancy = title by possession

excise tax

Bow BTA RBB

T VnA oM RBB

,Bow JBve jo vw ,jAoA SB


proprietorship
jAoA SB nj
o~U
j M SB
title by purchase

inheritance tax return

jqA xpnA oM RBB


value added tax (VAT)

o~U j M SB
~i SB

private ownership, private property


ownership of assets

AnAj SB

251

kzvU Bjw RBB

iAj B o~ oM RBB


excise duties, excise tax

iAj AA RBB ,o~ oM RBB


consumption tax, excise tax

M BTA  oM RBB
gratuitous transfer tax
unit tax

B keA oM RBB
(jo ,jo ,TvM) RBB

assess tax, tax, levy

AkA
A oM RBB

accessions tax

AkA A oM RBB
estate tax AnAj oM RBB , A oM RBB
~h{ AA oM RBB
personal property tax
yield tax

jpBM oM RBB
wealth tax
RoY oM RBB
(nB\U wA) qzAo eoM RBB
franchise tax

R Tv  A oM RBB ,AnAj oM RBB

kMRBB
incentive taxation
{qA kMRBB
multiple taxation
LoU kMRBB
progressive taxation
kB~U kMRBB
light taxation
Lw kMRBB
double taxation
B
kMRBB
(kC M Mo)  kMRBB

property tax, estate tax

deferred taxation

personal income tax

taxation

AA oM RBB ,AnAj oM RBB


general property tax
income tax, tax on income

kCnj oM RBB
Ao n pA kCnj oM RBB

presumption income tax

e |Bh{A kCnj oM RBB

BTA RBB ,TiAjoQ RBB

TiAjoQ kCnj oM RBB

tax deferred

income tax payable

hidden tax

income tax paid

Tvo RBB ,BQ RBB


prepaid tax
k{ SiAjoQyQ RBB
occupational tax BA AnzQ RBB
social-security tax
BT]A FU RBB
gradual tax
\nkU RBB
progressive tax, gradual taxkB~U RBB
withholding tax
U RBB
compensatory tax
AoL] RBB
tax in kind
v] RBB
employment taxes
e RBB
salary tax
e RBB
payroll tax
jqTwj e RBB
purchase tax
koi RBB
per capital tax, capitation tax Aow RBB
nB{ow RBB ,Aow RBB
poll tax, head tax
heavy tax

w RBB
kzvU Bjw RBB

undivided share in property

TiAjoQ kCnj oM RBB


kM nj M BTA ,UC nj kCnj oM RBB

deferred income tax


company income tax

So{ kCnj oM RBB


individual income tax jo kCnj oM RBB
employees income tax knB kCnj oM RBB
(So{ B) vw kCnj oM RBB
corporation income tax

nz pA ZnBi BkCnj oM RBB


overseas-income taxation
profit tax

jw oM RBB
excess profits tax
B A jw oM RBB
S ZAohTwA pA Be jw oM RBB
petroleum revenue tax (PRT)
company profit tax

So{ jw oM RBB
corporation tax (CT)
So{ oM RBB
export tax
RAnjB oM RBB
(AnAj ,AA) wA xpnA BL oM RBB
advalorem tax

252

BQ M  kB

beginning balance

nj A kB
k{ kU kM kB

adjusted debit balance (ADB)

AnBkM oTj nj nBBTvM kB


credit balance in debtors ledger
closing balance

nj BBQ kB
SiAjoQ pA ,SiAjoQ pAoU ,SiAjoQ kB

balance of payment

So{ RBB

So{ RBB
corporationstax, companys tax
back taxes

jBTAK RBB
RBB
quay duty
wA (nA)RBB
RAjnA oM (e nA)RBB
general sales tax B xo oM

import duty
indirect tax, excise tax,

joPw JBve nj Ake) joPw AoL] kB


(BM

U joPw ,A j ,AoL] kB

compensation deposit balance

Tvo RBB

indirect taxation
extraordinary tax

active balance of account

jBA RBB
training levy
pCnB RBB
freight tax
e Ao RBB
back duty
T{m RBB
o An B jn B nk  Aq RBB
prohibitive tax
jpBw
import customs duty
o RBB
U kCnj bw M  ) KwBT RBB
proportional tax
(jo
in rem
<B q jBeC> M Mo RBB
direct tax
Tv RBB
Tvo Tv RBB

balancing

direct and indirect tax

compensating balance
account balance

JBve kB
bank account balance
BM JBve kB
balance of accounts
BJBve kB
adjusted book balance JBve  j kB
idle (inactive) balance
(nBM) k An kB
BSiAjoQ (xjo nj) B kB
active balance of payments

JBve (xjo nj) B kB


okB
kB BTA ,BJBve bBTTA ,o kB
balance off
kk] nj M BJBve
unclaimed balance
kz LB kB
transaction balance
UB kB
balance on hand
j] ,j] kB
bank balance
BM j] kB
cash balance
k j] kB
k{ xnB{ k j] kB
counted cash balance
surplus cash balance

jApB k kB
nj A k kB

beginning cash balance

(L Bw) L d pA  kB
balance brought forward (B/F)
brought down balance,
balance carried down

BQ M  kB

tenant in common

oTz RBB
joint tenant oTz o]FTv ,oTz RBB
in-lieu tax
RBB
UC Bnj M BTA RBB , RBB
deferred tax, back duty

L nj nv RBB
tax deducted at source
indirect taxes

Tvo BRBB
LB jn (nA B) RBB

chargeable duty
international finance

AM B
public finance
B
day-end balance
pn oiC kB
year-end balance
Bw oiC kB
M BTA kB ,nj A kB ,eBTTA kB
opening balance
kM nj

253

k{ o jM BL

officer

vn RF
,ovA ,nF
SiAjoQ nF

pay master pay plan, paymaster


tax officier, excise man

UBB nF
(B
A B) k~U pB\ nF

(kM Bw) kM d M  kB

(kM Bw) kM d M  kB
balance carried forward (C/F)
final balance

B kB
o T Bq M kCnj jApB ,B kB

marginal balance, final balance

certified officer, chargeable officer

balance at the end of theBw oiC BkB

commissioner

year, end of the year balances

kB ,nF
UBB nAk~dU ,RBB nF

tax collector

BQBBQ MB o BM JBve BkB


per contra account balances

foreign exchanges

pnA RjBL
A nApBM RjBL

BTo{ MB JBve BkB


inter-company account balances

primary market transactions

contra-balances

monetary transactions

debit balance

commercial transaction,

Q RjBL
nB\U RjBL

MBT BkB
nBkM kB
nBBTvM kB
nB] JBve kB

credit balance

business transaction
internal transaction

iAj RjBL
ABow A nj B ,ABow RjBL

capital transactions

So{ iAj jAoA wM jBL


insider trading

balance on current account

SLX pA ,SLX kB
positive balance, active balance
balance of external claims
balance due

bater transaction

BQBBQ jBL
RBA B BQ jBL
oTA BTvw o pA BjAj jBL

message switching

JBve oj o BM pA kB
per contra item

exchange of shares

preclude

dissimilar goods and services

MBz RBki BB jBL


exchanges of similar goods and services

negative balance / adverse balance

electronic data interchange (EDI)

Bw jBL
nonmonetary transfer
Qo jBL
exchange of goods
B jBL
exchanges of MBzo RBki BB jBL

,kLU ,ovU , B ,jBL


exchange
tnM
foreman, supervisor, stewardship
o{BL
factory foreman
BinB o{BL
amounts transferred
TB BTA BL
amounts written off k{ joM q M BL
amounts vained
k{ o jM BL

RBLB kB
 kB
 kB

SB ,jo o] ,k{ B
Tz nB\U SvB

ships commercial manifest


goods manifest

B SvB
cargo manifest
(nBM) d SvB
overseas
]nBi ,nBdM AnB
proximo
kM B ,kC B
income tax month
kCnj oM RBB B
unusual nature
jBo SB
confidential nature
Bod SB
nature of inventories
Bj] SB
basic of customs duty o e miF
So{ Tv{n M Mo nA Ao]A nF
insolvency practitioner

Bow ,pBT Bow ,]jM A BL

254

nBBQ M TiAjoQ BL

nBBQ M TiAjoQ BL

(oL] RB pA Be) oL] L


algebric sum (amount)

contractors payables

xo pA Be L
proceeds amount, proceeds
audited amount

k{ woMBve L
kwnow nj L
(nBzA kM) kAn L
SwAnow L

maturity amount
rounded sum

rounded amount, significant amount


investment amount

nAmBow L
amounts on order
xnBw L
paydown
k{ ]o L
proforma amount
o L
depreciable amount
 TwA MB L
recoverable amount
SBpBM MB L
kM SiAjoQ MB L
liability coverage, liability payable
deductible

M qzAo ,ov MB L
BQ  L
estimated total amount
hU  L
aggregate amount
\ L
Bow Bw k{ LB L
contract sum (total)

call(ed)-up share capital


actual amount

A L
S L
jo  RBB z kCnj pA AU  L

huge amount

tax-deductible

amounts outstanding

kz qnA BL
}~hU BL
cost allocation bases q }~hU BL
accounting bases
nAkMBve BL
departure station
Soe EkL
origin
Fz ,EkL
appraised value
k{MBpnA L
amount repaid
jAjoTwA L
principal amount, principal sum A L
accumulated amount
T{BLA L
L ,(wA xpnA) oTj xpnA ,BTA L
carrying amount, recorded amountk{SLY
RBB SMBM kM L
allocation bases

amount due to taxation


amount due to

M kM L
amount due to bank
BM M kM L
,kwnow xpnA ,kwnow B kM L
maturity value
kwnow nj xpnA
budgeted amount
k{ ]jM L
amount written-off k{n q M L
insured amount
k{ M L
amount payable
k{ SiAjoQ L
BQ SMBM TiAjoQ L
contract payable amount
amount paid

(TvzpBM nj) e oiC BL


final pay scheme

TiAjoQ L
w o SMBM TiAjoQ L

amount paid per share

depreciation base (basis)

 TwA BL
L MB  TwA BL

depletion base
amortization base

q  TwA BL
keA lBhUA A ,Q keA M opAkA BL
hnBU k{ BU BM BL LwBd AoM Q
historical cost convention

AnAj Bow ,pBT Bow ,]jM A BL


prior-charge capital
SA

(u] M) ko TiAjoQ L


amount paid in kind

(w B QM) k TiAjoQ L
amount paid in specie
amount prepaid

k{ SiAjoQyQ L
amount certified
k{ kFU L
revised amount
k{ okk\U L
cash float amount
AjoAhU L
fixed amount, constant amount SMBY L

255

B j] xjo wT

hnBU k{BU BM BL

remunerative

(nAjxAjBQ) xAjBQ
T
commit
k{ kT
obligate
TiBw q ,jo kT
warrantee, guarantee
kT
variable
o T
variate (random variable)
jB~U o T
TwQ jB~U o T
continuous random variable

hnBU k{BU BM BL
historical cost basis

M e SiAjoQ BL
basis of contribution
basis of apportionment

}~hU BL
basic of apportionment
vU BL
kU xn ,kU BL
accrual basis, earning basis

TwQB jB~U o T

customs value basis

discrete variate

TwQB jB~U o T
external variable
]nBi o T
floating
nB{ ,o T
uncontrollable variable oT MB o o T

Tv o T ,TvMAo o T

basing poin

independent variable

preceding-year basis

controllable variable

oT MB o T
key variable
k o T
direct variable
Tv o T
dependant variable MBU o T ,TvMA o T
miscellaneous
oT
counter
X M B ,MBT
k B BU ,(nBLTA) BT

basic of accounting
annual base

S U BL
nAkMBve BL
Bw BL
L Bw BL

preceding year basis (PYB)

L Bw BL
activity base
SB BL
maturity basis
LwBd BL
k{bA k xn ,k{ kU k BL
modified cash basis

kU Bq BL
accrued-expenditures basis
ambiguous

portfolio balancing (diversification)

L
RAno SBn ,Bn Bv ,zAkdT
uniformity
o B
pooled
k{kdT
incur
TB dU ,k{ q dT
company doctor
So{ nA }~hT
analyst
odU ,dU q\U }~hT
AM B }~hT

average day-supply

international finance expert

applicant (for the credit)


persuasiveness
centralize
amendment
codicil

k kBT
jAj qoU ,jo qoT
eA ,T
BS T
BnAmBow TiBw T
xo nj wT
RBLB nj wT

debtor collection period (average

o xpnA U BL

discrete random variable

collection period)
average cost price

k{ BU S wT
B j] xjo wT

inventory turnover period, average


number of days, inventory in stock

offender

hT
nB{nBM k~T
stevedore
pAkAnBM onBM k~T
pay clerk
SiAjoQ k~T
pay officer, pay master
SiAjoQ k~T
e vw .ke . e k~T
forwarder, carrier
Be ,
head tally clerk

256

Tz jn p\

( TwA Bxn pA ) RAw \

o wT

averaging

performance data

o wT
income averaging
kCnj o wT
general averaging
o wT
average stock
j] wT
average
k ,B , wT
j] nAk wT

business data

average stock keeping (holding)

sum of the years digits (SYD)

e AoM }hz RAno kA \


(Fv e) nB B\A xn , Bn v
algorithm

Ao]A RBA \
BnpBM RBA \
budget data
]jM RBA \
production data
kU RBA \
BjAj ,nAkMBve RBA \
accounting data
nAkMBve
B nAkMBve RBA \
financial accounting data
input data

k{ jAj RBA \
woMBve q jn RBA \

essential data for auditing

ABow BroQ pA A\
portfolio of projects

Tvo Bq pA A\
indirect cost pool

periodic weighted average


average cost (expense)

q wT
working week average
nB T wT
trustee
A ,T
market channels
(pU) nApBM nB\
authorized
pB\
pecuniary punishment
k RApB\
legalize
jo B ,jo pB\
free of charge
BAn ,B\
jnCnj Ao]A M ,jo BA ,jo nL\
enforce
conglomeration

practice set

joMnB B A\
kM \
manual
RAno BAnTwj \
nAjBM AnA nj nAmBow \
aggregate liability

portfolio of securities

(Tj) ZnBh \
aggregate expenditure
character set

Bv ,BBz \
barbell portfolios
o AnA \
opportunity set n yQ Bq \
SiAjoQ (nBTiA) p\
authority for payment

BnpBM AoQ ,BnpBM p\


commercial permit
withdrawal warrant

Anj p wT

S{AjoM p\
deposit warrant
omQjoPw p\
put w B~TiA o ,Bw xo p\
clearance inwards
Tz jn p\

T\
amalgamation
BSo{ BjA ,T\
T BSB AnAj jB~T A keA ,T\
conglomerate
Th
marketing channel (pU) MBnApBM Ao\
general meeting
\
jB \ ,Bw \
annual general meeting (AGM)

Bw BLeB \
general meeting of shareholders

jB \
ordinary general meeting,
Annual General Meeting (AGM)

BBw jB \
annual ordinary general meeting

jBA \
extraordinary general meeting (EGM)

uw \
statutory meeting, founders meeting

257

k{ TiBw ~d

inherent limitation

UAl Sjkd
capacity constraint
So Sjkd
(woMBve ,kwn) RB Sjkd

passive

scope limitation

payroll computations

legal restriction

B Sjkd
(nAk)  Sjkd

Quantitative Restriction (QR)

\
actuarial calculations
AM RBLwBd
jqTwj e RBLwBd
Ski jpBM tBwAoM  TwA LwBd
service yield basis of depreciation

kU jBeC BL oM  TwA LwBd

import restriction

UAjnA Sjkd
exchange restrictions
pnA BTjkd
trade restrictions
nB\U BSjkd
time constraints (bar) Bp BSjkd
export restraints
UAnjB BTjkd
statute of limitations B BSjkd
d BTjkd

unit production method of depreciation

,vA v xn , TwA LwBd


oTv xn
meticulous calculation  j nBvM LwBd
TwQ Ko oM LwBd
annuity method

continuous compounding
detailed calculation

main product, product master

qn M LwBd
numerical calculation ( n) jk LwBd
miscalculation
 LwBd
compute
jo LwBd
protect
jo SBd
financial societies
B Bd
hoarder
oTd
AnAkBw M vU jw L jo jkd

good output

K kM ~d
mass market product
xooQ ~d
k{ U ~d

dividend control (dividend limitation)

product completed, finished product

restrictive

environmental constraints
production, product, output,

~d

produce, yield
principal products
compensating product

A R~d
AoL] R~d
A ~d

BM jw BM (kU) ~d

jo o~d ,jo jkd


bound, limit, restrict
limited (ltd)

high margin product

price limit

marginal product

efficiency frontier

B (kU) ~d
secondary product (o) BY ~d
by-product o ~d ,LB] ~d
purchased product k{ nAkoi ~d
jk\ xo S] k{ nAkoi ~d
purchase product for resale

home production
production herd

iAj ~d
Aj ~d
So cw nj ~d

capacity level output


finished product

k{ TiBw ~d

knAjpBM ,k jkd


o~d ,jkd
S jkd
CnB jkd
pnA fo Bw jkd

managed (band) exchange rates


constraint, restriction, limitation Sjkd
restriction

Sjkd
ZnBh oM B q (A) Sjkd

cost-benefit constraint
credit restriction
budget limitation

nBLTA Sjkd
]jM Sjkd
kwn Aj nj Sjkd

limitation on scope

AnAj JBve M k{n oM ZnBh

no n d

258

B S o ~d

full capacity output

B So ~d
(jBo) o ~d

urgent consignment
consignment

intangible output

batch

salable product

,BA B ,d
u]Swj,u]UnBQ,d
relief consignment
jAkA d
return cargo
SzoM d
break bulk cargo
k{ kMTvM d
backload
]o d
fading
k{ d
landscaping
pBwd
customs compound
o d
economic environment
jB~T A d
environment of accounting nAkMBve d

xo MB ~d
scrap production
Ao ~d
product
jnCo ,B ,~d
least-cost production q oT ~d
co-product, joint product oTz ~d
derived product
(k{) Tz ~d
derivation product (o) Tz ~d
jBo J ~d
abnormal defective unit
growths

|Bi  ~d
iAj }BiB ~d

B BRn oB ,nAkMBve d
elements of financial statements,
environment of accounting

TMB n oTvM d
competitive environments
data communication

RBA oMBh
RB LU C ZnBh

advertising charges (expenses)


incidental expenses

BUA ZnBh
transfer expenditures
BTA ZnBh
SiAjoQyQ ,UC Bnj M BTA ZnBh
deferred charge
BTA Bq ,q
insurance type charges
M AA ZnBh
k nB]A k oM hU onBM ZnBh
free in and out (FIO)
Tz
k{ qnBoM ZnBh

gross domestic product

}BiB kU , }BiB ~d
gross national product (GNP)
end product

B ~d
BioTj ,wn jBwA oTj ,o
d

notary public, registry


place of loading

onBM d
nApBM d
domicile of a bill Ae B RAoM SiAjoQ d
place of delivery
dU d
delivery points
B k~ ,dU d
hU d
market place

place of discharge / place of unloading


place of receipt

cost of site preparation

kM ZnBh
budget expenditures
]jM ZnBh
ABow ]jM ZnBh

kwn d ,SBnj d
outlet
xo d
workplace
nB d
venue
Aj B A AoM o jn d
place and date of issue nk gnBU d
d

capital budget expenditure

consignment, layer, freight, load, cargo

managed costs (expenses)

UB ]jM ZnBh
performance budget expenditure

AnAj JBve M k{n oM ZnBh


interest costs capitalized

k{ BwnA (BLT{A)  Ad
wrongshipped

,d .(BQA B Tz ) nBM ,d


cargo / consignment BwnA ,e ,wo

259

nAkMBve }
B nAk

engineering costs

wk ZnBh
(oTz) TvMA ZnBh

allied (shared) expenses

n SiAjoQ Bq , A ZnBh
out of pocket costs, actual expenditures
charges

nBkM A ,Bq ,ZnBh


ABow Bq ,ZnBh

expenditures, costs, disbursments,

AnAj kaoM pBwjBQ ZnBh

AnAj kaoM pBwjBQ ZnBh


dismantling and removing the asset

nBLTA FU ,kU ,k{ MyQ ZnBh


encumbrance
cost of conversion

expenditure on repairs or maintenance


distributing expenses

yhQ pU ZnBh
RAq\U qB] ZnBh

expenses, spendings, charges


venturepoint |~h SnBz ,qCoBh

equipment-replacement expenditure

monetary risk

Q oBh
oppose
jBTvA n nj n ,jo SBh
industry characteristics
S RB~Th
peculator, embezzler (k jpj) uTh
mixed
Th
CR (credit)
nBBTvM (h)
RBA nC ,UBA rU h

kLU ZnBh
nAk B oU ZnBh

ABow qB] ZnBh


capital replacement expenditures
petty charges (expenses)

q] ZnBh
d ,e ZnBh

freight charge, shipping expense

A  e ZnBh
initial delivery and handing costs

information technology (IT)

purchase expenditures

jAkA BM MAn nj (Million) h


M.
jn nB M BL
"iAj jpBM fo" h

revenue expenditure
day to day expenditures

internal rate of return = IRR

public expenditure (expense)

mix

k{ B ,jo h
intervene
jo iAk
intervenor
k iAk
underlying records
wBwA nAk
orginal documents
A nAk
primary documents
A nAk
BpBw nj nAk ,iAj nAk
internal documents

oT MB o ZnBh
non-controllable costs (expenses)

kCnj BM LUoo ZnBh


costs not associated with revenue

kC xo BkCnj BM LUoo ZnBh


costs not associated with future revenues

Tvo ZnBh
indirect charges (expenditures)

(kTv) kTv B nAk

koi ZnBh
kCnj ZnBh
opn ZnBh
ZnBh

jAjnAo jBA pA L ZnBh

sufficient competent evidential matter

pre-contract costs

records

pre-operating costs

oUBj ,LT nAk


kkFU nAk ,TLX nAk

nAjoMoM pA L ZnBh
kU pA L ZnBh

corroborating documents

pre-production expenses (charges)

incomplete records

management expenses

} B nAk
nAkMBve } B nAk

incomplete accounting records

direct charges (expenses)


directly costs

Sok ZnBh
Tv ZnBh
Tv ZnBh

260

nqM B RBvw Aok

kU RBA jBwA nAk

kU RBA jBwA nAk

M) C dU B xnBw M BpRk
purchasing lead time
(nAkoi

production data records

procurementlead time (B )nAkU Bp R k

purchase records

years of record

informal records

nB MBw Rk
outage
jBTwA k Rk
~ B nj So{ RAjBzQ L Rk
period for acceptance of tenders, tender

 Rk
kM (j) nk
EkL kTv nk

proof of debt

goods outward records

(kwn) jnA B jBwA nAk


goods inward records

acceplance period
short time

koi jBwA nAk


wno jBwA nAk
(BwnA) njB B jBwA nAk

woMBve pB jn j nAk
evidences required for auditing
previous records

j] nk
claimant
k
defendant
Ak , k
rightful claimant
d k
audit risk model toMBve oi BTeA k
prime model, primal mode
A k
model
A ,k
SMBY fo BM Aj k{n k

L MAw nAk
,SiAjoQ ,SBnj M Mo kA{ nAk
cash records
k ] pA S{AjoM joPw
defences
RBAk
defandant
k ,Ak
lease term
nB]A Ao{ ,nB]A Rk
cooling period
nBTA Rk
queuing time
nBTA R k
duration of the work
nB B\A Rk
({B pA) jBTwA k k{ qnBoM Rk

constant perpetual growth

planned outage

index model

period of insurance

documentary evidence of origin


inventory record

}iB{ k
ABow AnAj nAmS k

capital-asset pricing model (CAPM)


quantitative model

nAk k
optimizing models
pBwM Bk
game theory models BpBM nU Bk
queuing models
nBTA  Bk
informal
kz k
manager = director
ok
officer, executive director
Ao]A ok
executive director
Ao]A ok
B nA ok

M Rk
contribution period M e SiAjoQ Rk
contract period
BQ nj ,BQ Rk
period to date
gnBU A BU Rk
delivery period (jA) xnBw dU Rk
down-period RAoU S M U Rk
distribution time
pU Rk
pBMow Ski Rk
service period of military

(qAk ,Sn M) nAjRk


on time (on sight, on demand)

full-time directors

e nBLTA BpRk ,}B n (nj) Rk


dU B xnBw M BpRk ,Aj B A
(nAkoi M) C

executives

period for remedying defects

financial manager, controller

S BU Aok
(Ao]A)  Aok
nqM B RBvw Aok

big boys, the officers of a company

pAkAAn B pBwjBC AoM jnAkBTwA BpRk


standard preparation hours
BTwj

261

LUo , Mo

 o U A , o U ok

industerial management

T Sok
poor management
 Sok
scientific management
Sok
operational management UB Sok
efficient management
kCnB Sok
financial management,
B Sok
managerial finance

SB oM TL Sok

 o U A , o U ok
personal representative
administrative receiver
liquidator, trustee in
bankruptcy, equity receiver
administratrix

(p) ~U ok
j{ U BjAj wU  ~U ok

administrator

activity-based management

outside director

continuing management

management underwriter

oTv Sok
resources management
MB Sok
Bj] Sok ,B j] Sok
inventory management
cash management

k ] Sok
So{ ka oM  nqM So{ Sok
/SwBC KeB B kB Rnk BA oj

pyramiding
owe

jM k
nBkM ,nAjo ,k

debtor, obligator, indebted, liable


plurilateral

LB] w j o Am
jo B ,jp Ba a ,jo o Am

bargain (to), negotiate (to)

n M T o Am
AU TiA e
negotiation
renegotiation

jk\ o Am
eAo
kU wBwA eAo

processess, stages

BpBw pA ZnBi ok
Bkw ok
chief executive officer (CEO)
Bok
managing director
Bok
president
So{ un B Bok
kLA ok
alternative manager (director)
non-executive director

Ao]Ao ok
acting manager
 ok
director general, general manager  ok
general factory manager BinB  ok
finance manager
B ok
B k{nA ok ,B ok
chief financial officer (CFO)
administrator, director

T ,ok
independed manager
Tv ok
shadow director wno ok ,oB ok
administrative
Ao]A Sok
management, executive management
management

jo nAjA ,Sok


BXTwA tBwAoM Sok

vital processes of production

B koi BnBa eAo


aida (attention, interest , desire , action)

~U ok
~U ok

management by exception

Bk tBwA oM Sok

manufacturing progresses

management by objectives (MBO)

audit process

liquidity management

SiBw eAo
woMBve (kAo) eAo
Aoe ~~hU BTL Ao

due professional care

k oM Sok
portfolio management
UoQ Sok
nAkMBve Sok

cost centers

accounting management

actuarial
relevant

q q Ao
nBC M RBLwBd M Mo
LUo ,Mo

UBA BTvw Sok


information systems management

262

jqTwj ,e ,Ro]A ,jq

tax statute limitation

UBB Bp no
(Bp Sjkd =) Bp no

prescription (= time bar)

kk\U ,jo kjpBM ,jo wnA ,jo no


review
no ,wnoM ,o
lienee
nAmY ,o
BAq
privileges, benefits, advantages, rewards
social benefits

BT]A BAq
S jBTA nB pA BAq

jo KUo

house-keeping

jo KUo
rank rate
]nj ,KUoU ,LUo
malfeasance
k{ BLT{A KUo
completion of review (wnoM) U eo
production process
kU eo
wnoM UBk eo
preliminary phase of review

(kU kAo) SiBw Bo] ,SiBw eo


manufacturing process
training leave

additional benefits

{pC ~io
sick leave
]TwA ~io
statutory sick pay (SSP) ]TwA ~io
e pA jBTwA BM ~io

maternity benefits

leave of absence with pay

temporary disability benefits

B A BAq
nAjnBM SeAoTwA BA BAq
BnB Ski BBQ BAq

employees termination benefits

BnB Ski BBQ BAq


termination benefits

BnB woQ BAq


personal related benefits

BT]A FU BAq
social security benefits
net advantages

AoL] ~io
BAp ~io
annual leave
Bw ~io
frontier
keow ,po
customs frontier
o po
entry frontier
jn po
jnAkBTwA ke nj u] SMo
maternity leave

fair average quality (FAQ)

}Bi BAq
Ski BAq
{ BAq

service benefits

compensatory leave

compound
centeral office, principal
office, head office

fringe payments, fringe benefits


benefit in kind

ko BAq
pCnB BAq
AknB BAq

training benefits

employees benefits, salaried benefits

AonB M Mo BAq

koi qo ,nB\U nqM qo


shopping center, emporium

~U AM qo
international centre for settlement
decision center
burden center,

o~U qo
nBMow JBve ,nBMow qo

labour related benefits

overhead (burden) center

cash benefits

operation cost center

k BAq
competitive bidding, out for a bid kAq
bid, tender koi AoM jBzQ ,~ B ,kAq
agreed bid
AU jn ~ B B kAq
remuneration, salary, wage, pay
jq
wage
jqTwj ,e ,Ro]A ,jq

LoU ,Ko
nAjA A qo

RB q qo
(UBki) Tvo q qo

indirect cost center

Bp no
limitation of action, limitation period
statutory limitation

Bp no

] ,A ,JBvdA ,SiAjoQyQ ,kBv

product liability

B BL nj Sv
]Twj Sv

collective responsibility

Bo{ ]Twj Sv
collective responsibility of partners
collective

Aok ]Twj Sv

responsibility of managers (directors)

(jo) ~h{ Sv
personal responsibility

263

nB BA jq

overtime pay

nB B A jq
shut down pay
U BA jq
time wage, time work nB Bp Kve oM jq
package pay
kLk B kMTvM jq
wage earner, wage worker
oMjq
pig point wage, base wage
BQ jq
progressive wage
(knBM) kB~U jq
nBM BA jq ,nB  U jq
unemployment pay, failback pay

privity of contract

jAjnAo o Sv
individual and Bo{ ] jo Sv

call-back pay

collective responsibility of partners

daily wage, daily pay

]Twj jo Sv

(]AoiA AonB ) nBM Rj jq


Apn jq
(Bw jq) Bw jq
kB ,Sq
UBB Sq
RBA BM v

annual wage

individual and collective responsibility,

advantage

several and joint liability (responsibility)

tax advantage

legal liability

B kM ,B Sv
k .Aq] .AnAkMBve o Sv

criminal liability for accountants


finance responsibility

B Sv
Sok Sv

management responsibility

kM oMAoM nj oTz Sv
joint-and-several liability

(B oTz) oTz Sv
jointly responsibility
unlimited liability

jkdB Sv
B BSv

responsibilities and duties

database administrator
liable for payment

liable for payment of debts

nAkMBve un ,JBvdl ,JBve v


accounting officer
liable for damages

RAnBvi v
collector K nF , v
Tv{n nA nAjA nF B v
official receiver (OR)
social responsibility
line responsibility

pricing problems

nAmS Bv
pBM ,MBv
secured advance
Y BM kBv
unsecured advance
Y kM kBv
advance on contract jAjnAo tBwAoM kBv
advance free of interest
oMM kBv
SiAjoQyQ ,kBv
game

SiAjoQ v
BkM SiAjoQ v

BT]A Sv
() Ao]A Sv
BwnpBM Sv

responsibilities of inspectors

k{U RAnBTiA TomQ ,Sv


responsibility
vicarious liability
onus

LU Sv
kU ,Sv
BwoMBve (kU) Sv

advance payment, accomodation

liability of auditors

] ,A ,JBvdA ,SiAjoQyQ ,kBv


advance
jo SozQ ,TiAkA

penal responsibility

Aq] Sv
professional responsibility Aoe Sv

264

BA oTz

RAjnA xnBw SLY kBv

RAjnA xnBw SLY kBv

o AnA ov jo Tv


bond-outstanding method

advance for import registration

(SiAjoQ ,A ,kM ,q) jo Tv


A \nkU SiAjoQ
block
jo jkv
critical path
AodM ov
profit path
jw ov
Bv ,B ,SiA ,MBz
amortize, depreciate

consistent, identical

nB] JBve kBv


advance on current account

U MB nj kBv
advance against security

kw MB nj kBv
advance on document
mosaqat

participation, corporate, joint

SnBz

venture, partnership, cooperation

jkd Sv BM SnBz
limited liability partnership
venture, incorporation

k~U ,SnBz
partially participation
q] SnBz
|Bi Bw So{ ,|Bi SnBz
corporate joint venture, joint venture

Sv nj SnBz

(RB Bv k) RB Bv
k nB]A ,o]FTv
tenant in sufferance
Ak o]FTv
exempt jzhM ,(B) jzhM ,XTv
property
 AA ,R Tv
independent
TvMAo ,Tv
pension benefits
oTv
age allowance
TvzpBM oTv
Tj TvzpBM oTv
lessee, tenant

state retirement pension

sharing of responsibility
industerial partnership
participate
particular partnership
clerical jobs

B TvzpBM oTv
T SnBz
jo SnBz
|~h SnBz
oTj Bz
nBz

statutory retirement pension


guaranteed annuity
permanent annuity
immediate annuity

counselor, advisor, adviser, consultant


senior advisor
marketing consultant
financial advisor

k{nA nBz
MBnApBM nBz
B nBz
Tv B nBz

independent financial adviser (IFA)

toMBve ~h{ RAkBz


personal observation of auditor
observation

kBz
kBz

physical observation, physical check


observe

jo SBn ,jo kBz


common / joint
oTz
commonwealth
BAoTz

k{
U oTv
SMBY oTv
Aj oTv
n oTv
vA v oTv

basic pension, fixed annuity

life annuity installments


life annuity

oAAjB ( v ) oTv
TvzpBM pA uQ BnB oTv

employee retirement income


annuity, pension, age

no ,oTv

allowance, life annuity, life interest


temporary annuity

S oTv
T oTv
documentary, documented, formal kTv
documentation
kw U ,pBwkTv
proof
AiK kTv

amortized, depreciated
k{ Tv
depreciate
jo Tv

weekly allowance

265

,k{TwA BM ,

material usage

jA o~
jnAkBTwA jA o~

standard materials usage


funds application

] o~
hedge
oi yB ,vn pA pBw~
hedging
nAjvn RB pBw~
BodU pA BjAj BBQ pBw~
k B jB~U
data integrity maintenance (DIM)
long hedge

koiyQ o pA kB ~
according to...
tBwAoM ,LoM ,MB
conform, accord
jM MB
match
jo LU ,jAj SMB
ex-claims
oM kM RBLB
claims payable
TiAjoQ RBLB
contractors claims
nBBQ RBLB
deposit claims
AjoPw RBLB
matured claims
kwnow RBLB
ownership claims
SB RBLB
estimated
Az RBLB
uncollectible accounts receivable


RBLB

BU (e nj) ,Bz , oTz

joint

B
U (e nj) ,Bz ,oTz
customer, client
nBLeB ,oTz
major customer
k oTz
RB~hz
qualification, details, description
specification

(RB~i o l) RB~hz

and financing activities


technical specifications

 RB~hz
job specification
nB RB~hz
description of goods
B RB~hz
specification of goods
B RB~hz
particular(s)
,}hz ,RB~hz
subject to
M oz
subject to approval
K~U M oz
o e SiAjoQ z
liable to pay duty, dutiable

o nA e z
applicable to customs duties

|Bi RnBvi z
with particular average (WPA)
liable to tax, taxable, retable RBB z
statute-barred

dlinquent accounts receivable

kz RBLB
uncollectable accounts (receivable)

subject to provisions of law


expropriation

call for payment

SiAjoQ LB
call up
(Bw SiAjoQ jn nj) LB
(kzkU Bow ,kM) kz LB
uncalled, unclaimed

BTB SiAjoQ LB

SB Kw ,njB~
]nBi nB~

external applications, external users

iAj nB~
internal applications, internal users
stipulated

claim guarantee form

k{co~U ,bo~
use, usage, consumption,
o~

time and motion study Soe Bp B

spending, disposal

nAmBow \ oTM

Bp no z
B jB z

efficient portfolio

future consumption
internal usage

desirability, adequacy

SM
 SM
BSo{ Bw ,k{TwA BM ,
quoted
tnM nj k{TomQ
total utility

UC o~
iAj o~
nBMow o~

overhead usage, overhead spending


personal consumption
final consumer

~h{ o~
B ko~

266

oUBQ S
BM B

B
RBB pA SB
double taxation relief

S


price quotation
inside market

o SB .jzhM ,SB

S 
iAj S 
nAmS ,S ,

dispensation, exemption

quotation, marking

hU ,nAm Bow nBLTA ,UBB SB


investment credit
nAmBow
UBB jzhM ,UBB SB

actual quotation

tax exclusion = tax exemption

equivalent production

equivalent units of production

k{ kU jBeC jB
k{U keA jB ,jBeC jB

So{ Bp j M UBB SB


loss relief

() A 
k{ U jBeC jB

equivalent units (effective units)

personal relief

~h{ UBB SB


o UBB SB
WBY |Bh{A RB

group relief

transactions third party

TvMA |Bh{A RB

debt equivalent

kM jB
money equivalent
Q oMAoM ,Q jB
constructive fraud
KU jB
equivalent bond yield
jpBM fo jB
RBB z jpBM fo jB

related party transactions

equivalent taxable yield

installment transactions

Bv A RB
securities transactions nAjBM AnA RB
banking transactions
BM RB
(vB{) BpC ShM RB

cash equivalent value

aleatory transactions

fundamental accounting equation

current cash equivalent (CCE)

nAkMBve wBwA jB

hedging transactions

z{Q RB
leg vn joM M pA AoM z{Q RB
complex transactions
k`Q RB
fictitious transaction
] RB
off-board
tnM pA ZnBi RB
Bw Bji RB

k jB
k ] jB

nAkMBve A jB
basic accounting equation
prediction equation

MyQ jB
kCnj jB
marginal equation
B MBq jB
U B BRn U pA B
income equation

incestuous share trading

exemptions from preparing

swap

consolidated financial statements

kLU , B ,pnA w RB
BTo{ MB RB

exempt security

inter-company transactions

AB oz (BjAjnAo ) RB
executory transactions (contracts)

ApnA Q xo koi ,Q RB


voucher trading
market arbitrage
arms-length
down tick

SLY pA B
o e pA B

free of duty, duty free, free of charge


duty free

o nA e pA B
exempt income,
RBB pA B
tax exempt, free of tax

Bq RB
jApC B
oUBQ S BM B

exempt transfer Bow BTA

RBB pA B
jn nA e pA SB

relif from import duties

267

k AoQ BnB

M o\  ko SwnjB B
wrongful trading /j{ So{ Tv{n
spot trading
k B
spot (cash) transaction
k B
bond swap
o AnA B
vice president, assistant
B
B ok B
assistant managing director

pAkA ,jAjnAo TvM ,B


deal, dealing, transaction, trade

v B ,k M B
credit transaction, forward deal

jB Ao{ nj e B ,L{M B


jApC B ,Tv B jB B
arms-length transactions
barter transaction

assistant director-general (ADG)

(oUBU) BQBBQ B
ex-pit transaction
tnM pA ZnBi B
(xo \e joM BM S]) TiBw B

assistant finance manager

wash transaction

 ok B
B ok B
open treaty
pBM kB
inforce, valid, reliable, reputable,
oLT
honoured, valid

nBLTA jM nAkBQ B jM oLT


validity of the credit
good until cancelled

BY A BU oLT
progressive average
kB~U k
common average
jBw k
periodic simple average Anj jBw k
mine
k
mineral
k
initial campain
nApBM M B o
roll out
nApBM M nB\U B o
reasonableness
jM 
reciprocal of payback SBpBM nj t
period, pay back reciprocal

exchange trade

tnM nj k B
k pA L B
complete transaction
B B
stick deal
k B
primary dealer
A oB
securities dealer
nAjBM AnA oB
flier
pBMTw ,Tw oB
position trader
RkBU oB
fragmentation
MBT B
incomplete transaction
BUB B
cash market
k nApBM ,k B
o
BSo{ M  BB
interagroup transactions /j{ B\A So{
BXTwA xo koi ,BXTwA B
early exercise

exclusive dealing

outstanding, pending, accrue

jo Xi ,BQBBQ ,vU ,SvA B


offset
oUBT JBve ,kB JBve
intercompany
BSo{ M B

standard of checking of accounts

transaction (interagroup transactions)


BMBve M kwn nB
(kU) SiBw nB

manufacturing measure
work unit

pAkA ,jAjnAo
TvM ,B

y\w nB
quality standard S jnAkBTwA , nB
zhMoYA BnB
effective (effectiveness) measures
effectiveness measures

zhMoYA BnB
measures of dispersion k AoQ BnB

barter

(oUBU) BQBBQ B
compensation transaction
AoL] B
private treaty
~i B
BpBw nj B
insider dealing (insider trading)
nonmonetary transactions

Qo B
Bv M ]U kM) a k B
package deal
(B q]

268

B nAkMBve B

Bi jA o~ RoB
raw material usage variance

Tv jA o~ RoB

pU BnB

distribution measures

pU BnB
nAkMBve opAkA , nAkMBve BnB

accounting measurements, accounting

direct material(s) usage variance

standards

selling rate variance

profit standards

xo fo RoB
Tvo nB fo RoB

indirect labour rate variance

Tvo jA fo RoB
indirect material rate variance
time variance

(Bp) S RoB
SiBw q RoB

manufacturing cost variance

nBMow q RoB
overhead cost variance

jw BnB
profitability standards jjw BnB
quantitative measurement  BnB
conciliatory measures
dB~ BnB
intangible measures
jzB BnB
original cost standard
A q nB
faulty
J
So jBTwA RoB
capacity utilization variance
favorable variance

oT MB q RoB
controllable cost variance

joint variance
rate variance

Tv jA q RoB

kBv (AodA) RoB


oTz (AodA) RoB
q (AodA) RoB
Tv jA jpBM RoB

direct material(s) variance

yield variance of direct materials

capacity variance

mixed variance

So oB
(jni ) L

LoU RoB
Tv jA LoU RoB

cheated, cheatee, defrauded

direct material(s) mixture variance

stipulation of a contract

random variance

jAjnAo jB
contractual situations
BjAjnAo jB
account settling, account statedJBveBB
BM JBveBB

jB~U RoB
reconciliation RoB Rn U ,RoB
nBMow So RoB
overhead capacity variance

settlement of bank account

VnA oM RBB JBveBB


inheritance tax waiver

xo RoB
sale variance, sale price variance
overhead price variance nBMow S RoB

nAkMBve wBwA B

Tv jA S RoB

basic (fundamental) accounting concept

direct material(s) price variance

accounting postulates, fundamental

direct labor variance

accounting concepts

reconcile

nAkMBve wBwA B
basic accounting concepts

nAkMBve jBM B
fundamental accounting concepts

B nAkMBve B
financial accounting concepts

Tv nB RoB


jo RoB n ,To RoB
B] oRoB

comprehensive reconciliation

Tvo jA nB~ RoB


indirect material usage variance

So o~ RoB


capacity usage variance

269

S BwT BM vB

nAkMBve o B

UBLwBd nj  ,Anj 
time-period concept

nAkMBve o B
coceptual framework of accounting

BMBve jM oj 
dual aspect concept

nAkMBve wBwA RB o
fundamental accounting assumption

nAkMBve S~h{ 

budget assumption

accounting entity concept

Q RjBL 
concept of monetary transactions

nB] jo (o) 

assumptions for budget preparation


accounting assumption nAkMBve RB o

nAkMBve v A ,nAkMBve RB o

current operating performance concept

accounting postulates

usefulness

untraceable

kjw ,jM k
useful
kjw ,Sq AnAj ,k
k{BU BM nB] nBT xpnA MB
hnBU
historical cost versus current fair value
matching

MBU ,MB
informed authority
BC B
authorities
RBB
monetary authorities
Q RBB
juidicial authorities
B
RBB
customs officials
o RBB
tax authorities
UBB RBB
certifying officer
k{nA B
senior
SA AnAj ,k{nA B
affiliated person
ll B
hwBQ wn B
accountable officer

B nA nj pB\ B

]jM RB o
]jM U RB o

insolvable

oYAj
(j SiAjoQ pA q]B) u
nB Bd wBwA 

conservatism concept

MBU A ,Bp U (A) 


matching concept

TiA A ,(n) RBLY A 


consistency

concept

full disclosure concept

B BzA 
(jw) kCnj jB~T A 

economic cocept of income


measurement concept

opAkA 
primitive
}hz oU B A 
materiality concept
SA 
cost concept
k{BU BM 
nB] k{ BU BM 
current cost concept

competent autharity in finance affairs


authority

pB\ B ,v B
jB~T A RBA BM vB

comparisons to economic data

B o RBA BM vB

comparisons to nonfinancial data

RB M Mo RBA BM vB


comparisons to operating data

S B wT BM vB
comparisons to industry data, averages

(principle),

consistency

kCnj dU 
income realization concept
cost realization concept

q dU 
accural concept
Bp omQU 
Bow S{Ak e 
concept of capital maintenance

Bnj j] oM TL A ,Anj 
periodicity concept
Bp }hz
UBLwBd nj  ,Anj 
permutation, time-period principle

270

BS
tB

A RBA BM ]jM vB

actual quantity

A nAk
quantification
jo  ,jo nAk
statutory authorities
B RBk
by laws
BC ,RAno
rules of conduct
iA RAno
disciplinary regulations
BL
A RAno
insurance regulations
M RAno
pnA ovU RAno
foreign exchange regulations

A RBA BM ]jM vB


budget-to-actual comparisons
profitability comparison

kjw vB
Bbo kjw vB

profitability comparison of projects


comparison
compare

period-to-period comparisons

tariff regulations

kMoU RAno
penal provisions
Aq] RAno
deregulation
RAno me ,AjpRAno
PAj k ( Ao{) RAno
antidumping code

tB ,vB
jo vB
nj M nj BvB
BBM MB BvB

inter-firm comparisons

BTo{ MB BvB


inter-company comparisons
interfirm comparison

So{ ka vB
jBzQ BS vB

MBT BwB{ RAno


mutual recognition directive

competitive bought deal

statutory regulations

dU q\U ,So{ j BSLv vB


cross-sectional analysis

standard quantity
jnAkBTwA nAk
jA jnAkBTwA nAk

B RAno
Bj nB B RAno

child labor legislations


house rules

nAqnB RAno
customs regulation
o RAno
financial regulation
B RAno
kCnj oM RBB RAno

standard material quantity

xnBw jB~T A nAk


economic order quantity (eoq)

regulations income tax

L pB Bi S jnCoM nAk
pnA oM RnB RAno

exchange control regulations


prescribed

k{ oU yQ pA ,k{ no


Ao oTv ,Aj no

proved oil and gas reserves


current output
economic lot

nB] kU nAk
o M o kU nAk

size, economic batch quantity

allowances personal

quantity received

life long annuity

oAAjB Bw no
monthly allowance
BB no
Sq AnAj ,o M o

lot

advantageous, economical

economic batch quantity

shipping point
final destination
scale of production
scale of measurement
scale of prices

Tz k~
B k~
kU tB
y\w tB
BS tB

lot size

(kwn) TBnj nAk


\e ,pAkA ,Twj ,nAk
xnBw nAk
o M xnBw nAk

quantity, measurement
standard quantity allowed

quantity allowed to buy

S
,nAk
jnAkBTwA pB\ nAk

koi pB\ nAk


M kwn ,oM k{ BM ,L ,Aq ,nAk
amount, sum
L

271

T B }~hU B

capital fund

ABow MB
iAj ABow MB

internal capital resources

o pAkA keA tB

opAkA keA tB


scale and unit of measurement
perfect markets school B BnApBM KT

} B BnApBM KT

xjo nj Bow MB
source of working capital

imperfect markets school

iAj nAmBow MB
internal investment resources
finance, financial resources,

tax supplement

RBB
woMBve RBe
legal considerations
e RBe
BpAoU nj ]U MB RBe
audit considerations

B MB

funds resources

AM B MB
international financial sources
authorized resources

pB\ MB
jkd MB
scarce resources
(njB) jkd MB
exhausting resources
k{ o~ MB
mineral resources
k MB
productive resources
k MB
cash resources, funds
k MB
funds sources, source(s) of
] MB
limited sources

funds, source of cash


sources and applications

nB~ MB
ABow MB ]jM nB~ MB

balance sheet consideration


meet

M jni oM ,jo jnCoM ,jo RB


office supplies
nAjA RBq
indirect stock
Tvo RBq
common property, in-common Bz
freehold
k{BL Y n nj 
prohibited
k ,
sealed
k{o ,n
tax inspector
UBB q
vouchers
Bpn jBwA q
RB SLY Sd kFU ,q
internal verification, verification
sources, funds, resources

MB
B RBA MB

capital budget sources and applications

] nB~ MB
sources and applications (uses) of funds

source(s) of financial information


human resources

(nBLTA) nAmA .|B~TiA , ,KwB


appropriate

capital budget sources

just, fair

insurance fund

B~ ,KwB
future benefits
UC B
economic benefits
jB~T A B
BTikA) nAm Bow T{BLA B
(T{BLA
accumulated benefit investment

BvA MB
ABow ]jM MB

potential benefits

BM B
potential future benefits
UC BM B
TvzpBM oTv ,TvzpBM pA uQ B

international sources of funds


moneyed resources

k Q MB
unappropriated funds TB }~hU MB
production sources
kU MB
current sources, current funds nB] MB
iAj woMBve MB
internal audit resourdes

post-retirement benefits

external sources

unappropriated earns

internal sources

TB }~hU B

AM MB
nBLTA AM MB

]nBi MB
iAj MB

272

kBwn  ,kB ,S

kU k{n yB d
product growth curve
sales curve

jAj c]oU An ji B

go ahead
personal interest

xo (yB) d
kU q yB d

jAj c]oU An ji B
~h{ B
pBT Bw BLeB B

prefered shareholders interest

production cost diagram (curve)

B

expenditure curve, cost curve

public benefit, qualified endorsement

marginal cost curve

public interest

q d
B q d
 ,fv .jo ,jBv ,SodM ,fv

dead, out of date

jo  , B
proprietary interest
SB B
Tvo B B

origin of risk

indirect financial interest

oi Bz
SnF BM ,So{ nz

direct financial interest

Tv B B
noM nBTA jn B

vision statement
fairness, fairly

AnA SM ,B~


fixtures
RBM~
comply with BM jM B ,BM jM L
jo  ,Tn q] M  pA ,ZBTTwA ()
deduction
kCnj pA Bq
area, territory

zoning
kM
o Bnj 

anticipated productivity gains


tendering

~ B
comparative tendering from ~ B
an open list, general tender
contract vendor
selected list tender,

nAq~ B
jkd ~ B

competitive tender from a selected list

|Bi Sv pA ~ B ,jkd ~ B

customs maritime zone

comparative tendering from a selected

loss area

list

Bp 
UnB\U eB ,T o{ ,T 

industrial estate
zone, region
free trade zone
marketing area

pe ,eB ,
nB\U jApC 
B pU 
o RnB 

resource, asset, source

L
economic resource
jB~T A L
financial source, resource
B L
nBkM kjBz kw ,nBkM B{ M
I owe you (IOU)

jo pU ,nBzTA ,jo ozT

customs surveillance zone

issue, publish

xpnA M k{ nAkoi BAnAj jo n


push down accounting
pn
cost attribution
q jo n
AoTwA ZnBh j n

issuer

capitalization of borrowing expenses


exclusion
reflect
net benefit
benefit

BXTwA ,e Ao]A pA


jAj tBA ,jo u
}Bi S
kBwn  ,kB ,S

k o ,kozT
peak
ZA  ,oX Ake ,]nj BT
negative yield curve
 jpBM d
positive yield curve
j oM d
demand curve
B BU d
production curve
kU d
income curve
kCnj d
philips curve
uP d
mortality curve
o o d

273

BS A

direct materials

A jA ,Tv jA
expense materials, material o~ jA
used, consumables

jA) BinB RBq ,BinB o~ jA


factory supplies
(Tvo
supplies
RBq ,o~ jA
kU pB jn jA ,k jA
productive material

kU pB jn jA ,k jA

,joM  ,S

(jw) kCnj ,jnC Swj M ,joM  ,S


gain, benefit, interest
UBo
expired T{m k ,k{ kwnow ,

M jAjnAo kwn BBQ M ,k{

lapse
stipend

BBw K]A
jA
qualifying clauses
eA jA
(xnB{ MB o) T{BLA jA
materials

productive stock

bulk materials

materials and services

RBki jA
material on site
nB BQ cB~ jA
consumption
o~ RBq jA
kBv nB\U kB ,SLX BnpBM pA

material returned

active trade balance

material returned to supplier

BSiAjoQ nj pBwoMAoM .pA


equation of payments

material returned to store

k o M TzoM jA
primary cost material
assigned stock

(BS ) RkkM pA
long run equilibrium

raw material
material in process,

BnpBM pAoU ,nB\U pA


balance of trade, trade balance

(jBU) pA
equilibrium, balance, equation

RBki B JBve pA
balance on goods and services
balance of revenue and expense

material in transit

An nj jA
k{oil jA
material issued
njB jA
koi S pA yM T M njB jA
appropriated stock

materials issued at an inflated price

kU S] njB jA
material issued to product

nB\U kBv pA
favorable trade balance

A BM M jA
TB }~hU jA
Bi jA
SiBw Bo] nj jA

process material

Zoi ij pA

infavorable trade

TzoM jA
nBLA M TzoM jA

(UBB ) k{ B jA
spoiled material, wasted material

nB\U kBvB pA

Tvo A jA ,Tvo jA

balance, adverse trade balance

indirect material, prime costs, indirect

balance of foreign exchange pnA pA


(xjo nj) B kB ,SLX kB ,SLX pA

expense
consumable materials

active balance

o~ MB jA
(B ,jAjnAo ) jA

adverse balance

provisions (contract, law)

critical areas

scrap material

 kB , pA
AodM A
letter of agreement, agreement,BSA
consent letter, letter of consent

(BwA jA) Ao jA
material goods jB B ,u] ,B ,jA
direct material
Tv jA

274

nBLA kAp j]

BQBBQ BS A

BQBBQ BSA

toTwj nj ,nBTiA nj ,j]


ex store, disposal, available

compensation agreement

on hand

payment agreement

Swj nj ,j]
oTv oj]

SiAjoQ BSA
S SLXU BSA

continuous stock taking (continuous

price fixing agreement

inventory; continuous stock-checking;)

reciprocal trade

inventory, stock

agrement, bilateral agreement

j]
nj oiC j]

LB]j nB\U BSA

j AM RnB\U nBMnj BTA

closing inventory, inventory at end of

agreement regarding international trade

period

in steel

buffer stock

BTeA j]
A B j] ,(nj A) eBTTA j]
opening stock
nj
o AA j]
inventory of real estate
warehouse stock

nAmBow BSA
investment agreement

gv MB o BSA
irrevocable agreement
illegal agreement

nBLA j]
w ,nBLA j]

inventories, physical inventory, stock

oT MB o nBLA j]

B o BSA
B AM BTA

international commodity agreement

nB\U LB]j d]oU nB\U BTA


preferential trade agreement

non-controllable inventory

LB]j nB\U BTA

~d nBLA j]
product inventory stock

bilateral trade agreement


verbal agreement

B nj A j]

B{ BTA
(RB) RnB\U oU BTA

inventory at begining period

general agreement on tariffs and

interim inventory

trade (GATT)

Bw  nAjoM j]
cash balance on hand,
k Q j]
cash balance, money cash
monetary stock

Q j]
nU j]

inflated stock

inventory B j A j] ,v] j]
maximum stock
in progress

oX Ake j]
SiBw Be nj j]

swap agreement

(pnA) RjBL BTA


restraints, difficulties
A
AoUo nB\U A
nontariff trade barriers

nB\U kM k ,nB\U B ,nB\U A


trade barrier
profit restraints

inventory, inventory in progress

profitability restraints

stock in transit

B An nj j]
book inventory
B oTj j]
cycle stock jB j] ,Anj j]
unnecessary inventory
nBLA kAp j]

non tariff barriers

(redundant inventory)

tenant and lessee

import barriers
renter, hirer, lessor
landlord

jw A
jjw A
AoUo A
UAjnA A
o]
p B ,o]
o]FTv o]

275

Tiw jA j]

dAow B j]

kU S] nBLA pA njB j]

kU S] nBLA pA njB j]

prompt delivery stock

stores issued to production

branch stock

spoiled stock

L{ B j]
UBB B j]

RBB j]
(oT) Tvo j]

spoiled goods inventory

obsolete stocks (product)

used stock

) q nAjoMRn ,q j]
physical inventory
(
( ) B q j]

Tv B j]
omQB~ B j]
oT nj zB B j]

depletive stock

shop window display stock (goods)

TiBw B j]
semi-finished stock(s)

UAjnA B j]
imported goods inventory

(KwBB) B o oj]

physical stock
computable stock

xnB{ MB j]
controllable stock B oT MB j]
spares stock
k RB j]
merchandise inventory
B j]
nj AkTMA (nj B ) j]

inadequate stock-taking

beginning inventory

perpetual

inactive stock

nBLA pA Aj oj]

inventory, permanent inventory

(B B ) oMnj oj]


indiscrimination stock taking

k An (B ) j]
imperishable stock k{ kwB B j]
nBLA j] ,v] j] ,B j]
inventory stock

Anj oj]
periodic stock taking

nj AkTMA B j]
opening inventory

L Bw oj]

immovable stock

odUM B j]
k{ M B j]

previous years inventory

( A) oj]

insured stock (inventory)

actual stocktaking

nj BBQ B j]

Aj q oj]

ending inventory, closing inventory

constant physical inventory

( ,) q oj]
physical stocktaking

BU ApAkA BU B j]
partly finished stock

nj oiC SiBw Bo] nj B j]

spare parts inventory

k pA j]
(o) BY ~d j]

secondary product stock

inventory at end of the period


in transit stock
pledged stock

Tv jA j] ,A jA j]

direct materials inventory

TB}~hU (jA) j]
stock allocated
raw material stock
fuel inventory

An nj B j]
o nj B j]
k{ TiBw B j]

finish stock (good)


finished goods

k{ TiBw B j]

stock (finished goods inventory)

Bi jA j]
Tiw jA j]

(nj oiC) Bw oiC k{ TiBw B j]


goods inventory at the end of the year

276

w jk ,pU B

Tv jA j]

customs seal (Jow w) o o

direct materials stocksTv

action lag

(direct materials inventory)

Ao]A S
days of charge
j AjA S
SiAjoQ nj ,SiAjoQ S

stock in hand

period of payment, grace period

cash in safe

kM SiAjoQ S ,jAjnAo kkU ,S

fictitious cash
counted cash

pA hU hU jnA n S] Bp S


,A SiAjoQpBM o{ S ,jAjnAo Ao{
grace period, deadline
S
prompt
j TiAjoQ k B S
relevance
BLUnA ,nAmoYA ,
significant
nAjB ,SA AnAj ,
conciliation officer
\B
interim (B BUn jn nj) Anj B
average, mean
B
importance mean
SA B
significance mean
oYFU B
particular average
|Bi B
simple average price
S jBw B
MBve wT ,jk B

actual stock

motivational cost
moving average
mean
weighted mean

odT B
 odT
B

wT ,B
p B
(MBve) p B

arithmetic weighted average

nBLA j] j]
k j]
k nj k j]
(A) k j]
k{ xnB{ k j]
B A j]
kMRBB ,UBB j

cash in hand, cash

moratorium, usance

arithmetic mean (arithmetic average)

tax payer, rate payer


demanding, claimable

LB jn
weighting
jAj Ko ,jo p
position building
To
object
(q) 
first cost A k{BU BM ,q 
deadline
k
maturity of debt
kM SiAjoQ k
due
k{kwnow ,kwn k
 ,fv ,
 ,T{m k
out of date, overdue
short day

jq k
financial success
B S
credit standing
nBLTA S
crisis situation (position)
AodM S
So{ nB] S
current position of the company
organizational status
least-cost position

 odT
p B

exponentially weighted moving average

p B ,p B
weighted average

k BM M oM fo B

assemble

jo KoU ,jo rBT


professional skill
Aoe RnB
dU q\U BUnB
analytic(al) techniques

sample mean

tellers stamp

harmonic mean
medium-term
average, median
median

BpBw S
q oT S
nB] B S

current financial position

London inter bank mean rate

B
Bv B
RkB
B
w jk ,pU B

jA j]

audit stamp
company seal
stamp, seal
wax seal

nAkdU o
woMBve o
So{ o
o  ,o
o

277

jB~T
A  BoT , jB~T
A B

audit firm

woMBve vw
e k~T ,Be , e vw
carrier
ke ,
 e k~T , e vw

,BX

SA ,BBQ ,vA ,BX


convention

oU VnA ,VAo


legacy, field, inheritance, heritage

common carrier

credit amount

service business

stage of completion

credit reporting agency (credit

contribution basis of employer

UBki vw
BSo{ nBLTA kkMjn vw

reference agency; credit rating agency)


institutional investor

nAmBow vw
nB\U nBLTA (So{) vw

degree of risk

k{U yQ pA nBTA jn kCnj Aq


income standard

manufacturing enterprice

rate, degree, amount

T vw
AB vw
nB\Uo vw

(pAkA - ]nj) Aq
vn Aq
AoL] L ,SAo Aq

exposure

non-commercial establishment

compensatory amount

non-commercial

monetary amount

BTA nB\U o vw

creditable financial institution

Q (L) Aq
product usage rate
~d o~ Aq
milliard (billion)
jnB
million
(nAq nAq)
organizations, institutions
RBvw
RAoM xomQ RBvw

financial institution

bond accepting houses

profit oriented establishment

njB vw
parent enterprise (corporation)

oLT B vw

issuing house
institution,

B jB ,B vw
nAjBM AnA o{B vw
So{ ,jB ,vw

organization institute, entity, institute


enterprise, business

nB\U keA ,vw


RBLB vw

Sj oT SdU RBvw


state-controlled corporations

BSo{ nBLTA LUn kU RBvw


rating agency

BTAo BBpBw ,RBvw

debt collection agency

non-profit organizations (company)

institutional buyer

industrial organizations

nAkoi Bvw
UAnjB B kMTvM vw

export packer

founder, establisher,

T RBvw
nAmBM ,uw

institutor, promoter

UBB oLi AnAkMBve vw

(oi BTeA) oi Aq

commercial credit corporation


public trust

nBLTA Aq
nB U Aq
BonB M e Aq

credit agency

chartered institute of taxation

credit institute

organizer

trust company

vw
jB~T A  Bo T , jB~T A B

house of issue

marcroeconomic factors

nBLTA RBA vw
nBLTA vw
A vw
Bow FU vw
nBLTA RBdU vw

credit bureau agency


discount house

kqU vw


taxman
diurnal

<UBB q> AoM wno B


Bpn oTj k B
Bw RBL nAmB

denomination of shares

,S k ,BMA vn ,B


unsystematic uncertainty UBTvwo
business name, trade name nB\U keA B
UBA } A n BM MAn nj AB
bed-bug letter

,wno kBU ,BLTzQ B


jBA B ,Tv toMBve kFU

obsolescent, obsolete

jBTA k pA ,JBMB
obsolescence
MBMB ,k{ fv B JBMB
technical obsolescence
 MBMB
B (j]) MBMB
inventory obsolessence

kBnj ,j SiAjoQ nj AUB


practical insolvency
off-type

jB  BM oB ,n]B
killer bees
]B
immaterial
SAM ,q] ,qaB
o o jn eB ,AodM eB

comfort letter

critical region

letter

region, zone

Aok wU RBA Sd kBU B

of representation, representation letter


internal control letter

iAj oT B
Sok B

management letter, letter of


recommendation
covering letter
airmail, airletter

d U B
(A) BQA B
ok RF unKB

pe , ,eB
gross, impure
}BiB
L M }Bi L kLU ,jo }BiB
gross up
}BiB
SABM odU ,k odU ,BSwnjB
material misstatement
circumvent

vice (deputy) chairman

jo oYAM ,To kjB


ineffectiveness
U k ,BwnB
B k{nA B ,toMBve ,JBvdl ,oB

planned results

ABoM [BT
results of operations
RB [BT
}Bi Bp B jw ,RB [BT

comptroller, auditor

operating result(s), results of operations

unbalanced

(RB) jo [BT
actual operation results
actual results
satisfactory results

gap in coverage
name brand
irrelevant
nominee

( A) [BT
J [BT

unfavorable
intangible

U jM B B
nz UnB\U B
jBTB ,pATB
BM ,MoB
kB ,jqB
kBvB
tvdB B jzB

279

(BBw) Bw jpBM (fo)

kM B v
,Be ,\T

kM B v ,Be ,\T

k nB]A AoM AoTwA fo


lesees borrowing rate

payoff = pay-off

depletion rate

L MB  TwA fo
(q)  TwA fo
par value of currency
pnA wA fo
norminal rate of interest
oM wA fo
nBTA jn BLT{A fo
amortization rate

Sv SB Be ,J \T
desired result

(o jn) J ~d B \T
optimum output

jo ]o ,jo pAkAuQ ,jAj RB\

anticipated exception rate

save

warehouse rate

bailout

nAjnBLA fo
omQBA fo
felexible exchange rate pnA omQBA fo
basing rate
BQ fo ,A fo
open market rate
jApC nApBM fo
market interest rate
oM nApBM fo
market rate of discount
qU nApBM fo
market rate of investment Bow nApBM fo
market rate
BQ oM fo ,nApBM fo
nAmBow knAjpBM fo

Bow RB\
]jM AnA d

flexible rate

presentation of the budget

B BMBvdUn AnA d
presentation of financial statements
dealing arrangements
prima

pU d
Tvh , pA yQ ,k ,Svh
Tv o kLU jApC fo

indirect quoted free exchange rate


free rate, open rate

wn fo ,jApC fo
(RB LU) C fo

cut off rate of investment

jpBM fo
yield rate, rate of return
jpBM fo
BTv Kve oM jpBM fo

advertisement rate, advertising rate

departmental rate of return

pegged rates

rate of return

q Kve oM jpBM fo
rate of return over cost
aftertax basis

RBB pA uQ jpBM fo
RBB ov pA yQ jpBM fo

pretax rate of return


historical rate of return

cross rate, rate of exchange

pnA fo
nz j Q pnA jBL SLv B SMBY pnA fo

spot exchange rate

nApBM [An pnA fo


UC fo ,(nAjk) w pnA fo

forward rate

o T pnA fo
floating (flexible) exchange rate

hnBU jpBM fo
nAkMBve jpBM fo

accounting rate of return (ARR)


internal rate of return (IRR)iAj jpBM fo
gnBU nj  o AnA iAj jpBM fo
/j{ nAk kwnow BU nAkoi
gross redemption yield (effective yield;

floating exchange rate

o T pnA fo
ovU fo ,pnA fo
predetermined rate k{ U yQ pA fo
standard rate
jnAkBTwA fo
nB (SBw) jnAkBTwA fo
exchange rate

standard hours rate


standard machine rate

{B jnAkBTwA fo
keA o jnAkBTwA fo

yield to maturity)

(BBw) Bw jpBM (fo)


annual rate of return

standard rate per unit


standard cost rate

q jnAkBTwA fo

280

(pBTA) d]oU fo

wA B jAjnAo oM fo
contract rate of interest

Bow jpBM fo

yield rate of capital, rate


of return on capital

BBw Ko oM fo
compound annual interest rate

k{A oM fo ,wA oM fo
nominal interest rate
nominal rate (of

nAmBow jpBM fo
rate of return on investment, investment
rate of return, yield rate of investment
project rate of return

bo jpBM fo
Ko jpBM fo

k{A B wA oM fo

interest) = coupon rate

UnB\U BUAoM AoM BM oM fo


corate

Bow jpBM fo

compounded interest rate return


expected rate of return

nBTAjn jpBM fo
oUBM fo
higher-rate tax
kCnj oM RBB oUBM fo
risk free rate
no BTeA kM fo
equity rate
oMAoM fo
par exchange rate,
pnA oMAoM fo
higher rate

k BBM M oM fo
london inter bank bid rate (LIBID)
natural interest rate

L oM fo
nL = k BM M RkBU oM fo

London inter bank offered rate

exchange parity, foreign exchange rate

(LIBOR)

long run rate

effective annual rate

oY oM fo
RkBU BA oM fo

short-term interest rates


insurance rate

M fo
base rate, key rate
(BL) BQ fo
basic labor rate
jq BQ fo
standard rate of pay jnAkBTwA SiAjoQ fo
pay out rate
jw SiAjoQ fo
(oM k fo) oM Q fo
money rate of interest

BBM MB jBzQ fo
inter-bank offered rate

RkkM fo
long run market rate
nApBM RkkM fo
insurance rating
M kMfo
prime rate
A fo ,(pBT) oTM fo
interest rate, rate of interest
oM fo
stated rate of interest k{ A oM fo
coupon rate
o AnA oM fo
oLT BTo{ o AnA oM fo
corporate bond interest rate
prime interest rate

A oM fo
BM k BSBnj  xpnA  AoM fo
/k oMAoM An k BSiAjoQ
implicit cost = opportunity cost

historical exchange rate


conversion rate

pnA hnBU fo
kLU fo
UoQ xpnA SLXU fo

constant dollar plan

qU fo ,hU fo

uU nj BM oM fo
forward interest rate
federal fund rate

BBM M oM fo
imputed interest rate
~~hU oM fo
market rate of interest,
nApBM nj oM fo

discount rate, rate of discount

market price per share

transit rate

stated interest rate

nL fo ,SqAoU fo
pnA d]oU fo

preferential exchange rate


preferential rate

(pBTA) d]oU fo

wn oM fo
BBw oM fo
lending at a rate AoTwA Bw oM fo
implicit interest rate
oM fo
interest rate per annual

281

TMB
n fo

nBMow TBw Jm] fo


labour hour absorption rate of overhead

SMBY nBMow Jm] fo


fixed overhead absorption rate

BinB nBMow Jm] fo

}ioU fo

released rate

}ioU fo
multiple rate
LoU fo
exchange rate, coversion rate ovU fo
BpAoU gnBU nj pnA ovU fo
exchange rate at balance sheet date

factory overhead absorption rate

B gnBU nj pnA ovU fo

Bow Jm] fo
penalty rate
o] fo
multiple exchange rate
pnA Bka fo
hurdle rate
JB~ ke fo
rate of premium
qB] fo ,M e fo
() oT nBM e fo

exchange rate at transaction date

general cargo rate (GCR)

rate of apportionment of overhead

capital attracting rate

pnA oMAoM fo ,pnA ovU fo


foreign exchange rate, rate of exchange

pnA (pn) nB] ovU fo


current exchange rate

nBMow vU fo

through rate

B fo ,owAow e fo
marine charge
Bnj  e fo
oM }Bi fo

 TwA kB~U fo
accelerated rate of depreciation

pure interest rate, pure rate of interest

earned rate

accelerated rate

purchase rate (or rhythm)


local rate
piece-rate

koi fo
iAj fo
A ,(jk) AAj fo
Tv knj fo

(kAqA) kB~U fo
q kB~U fo
(pBwoMAoM) kU fo

equalization rate
tariff rate

(o ) oU fo
nBMow k{ U fo

straight percentage rate

determined overhead rate

labour rate

jqTwj fo
standard labor rate
jnAkBTwA jqTwj fo
wage rate Bp keA Kve oM jqTwj fo
basic wage rate
BQ jqTwj fo
daily rate, day rate
Apn jqTwj fo
indirect wage rate Tvo jqTwj fo
direct
Tv nB SBw o jqTwj fo

bank discount rate

BM qU fo
bill discount rate
RAoM qU fo
L SiAjoQ B nj (hU) qU fo
aniticipation rate
k pA
fiscal discount rate
B qU fo
rediscount rate
jk\ qU fo
joM AnAj JBve M fo ,qU fo

labour hour rate (labour hour rate)

rate of inflation

(LBAk) nAkj fo

BS  cw yAqA ,nU fo

seeing rate, sight rate, call rate

inflation rate, capitalization rate

usury rate, usurious rate

constant rate

official exchange rate


official discount rate
authorized wages rate
economic growth rate
competitive rate

nAi BMn fo
pnA wn fo
qU wn fo
jqTwj wn fo
jB~T A k{n fo
TMB n fo

SMBY fo
current rate of yield
jpBM nB] fo
C fo ,n dU fo ,nB] fo
spot rate, current rate

q jBeC Jm] fo
cost unit absorption rate

282

Aeo fo

fair rate

jB fo
fair rate of return
jpBM jB fo
rate of duty o e fo ,nA fo
paper rate
A o fo
k nB]A AoM AoTwA o fo

Apn fo

credit risk rate of interest,

Apn fo

day rate, daily rate


time work rate

lesees incremental borrowing rate

nB Bp fo
jBw fo
q jo {ow fo ,{B nB SBw fo
{B nB SBw tBwAoM nBMow

selling rate

machine-hour rate

xo fo
BM jo fo
knB Apn nB fo

bank lending rate

employees day work rate

jqTwj jqnB fo
nB\U BUAoM BM oM fo ,B fo

commodity rate
freight rate

A e Ao fo
nBM Ao fo
pnA k{oT fo

controlled exchange rates


marking clerk
tax rate
income tax rate

A]jM nB TBw fo


budgeted rate per hour
direct labor hour rateTv

piece work wages rate

zone freight rate

simple rate, single rate

nB TBw fo
rate of hour
SBw o fo ,TBw fo
annual percentage rate (APR) BBw fo
k{ U yQ pA nBMow fo
predetermined overhead rate
production overhead rate

kU nBMow fo
(oAj) AoAj nBMow fo

departmental overhead rate

(tnM nj) nAmio


RBB fo
kCnjoM RBB fo
kB~U RBB fo

graduated rate structure


payroll tax rate

jqTwj e RBB fo


direct tax rate
Tv RBB fo
companys tax rate
So{ UBB fo
exchage rate (pnA ovU fo) pnA jBL fo
basing-point rate
EkL fo
pnA o T fo
flexible (floating) exchange rate

burden rate

(jB~T A nj) nBMow fo


nAmBow fo
high rate
w fo
high rate of interest
oM w fo
rate of profit, profit rate
jw fo
nAmBow L pA knj KveoM jw fo
rate of investment

indicated yield

kU keA o jw fo
rate of profit per production

B keA o jw fo
rate of profit per article (goods)
floating rate

koi wT fo
daily average rate
Apn wT fo
weighted average rate
p wT fo
SBw o wT fo

 odT
fo ,(jw) nB{ fo

UAnjB fo
premium rate
o fo
spoilage rate
RBB fo
Rk kM nB]A jAjnAo nj oM fo

average rate per hour

interest rate implicit in the lease

average purchase rate

average rate per unit

keA o wT fo
nApBM fo ,B fo ,wn fo,pB\ fo

statutory rate, authorized rate


step rate

Aeo fo

export rate

nB]A nj fo
rate implicit in the lease

k nB]A AoM k{
U jw fo
lesees implicit interest rate

283

RkBU BkM SLv

cost of capital rate


audit software

Bow q fo
woMBve nAqAo
oT jke M jM jq

close to control limit lines

Ko fo

compound rate, composite rate

Ko fo
 TwA Ko fo

composite rate of depreciation


hourly wage rate

quick rate, quick ratio, acid-test ratio

TBw jq fo
joint rate
oTz fo
target rate k Kve oM fo ,J fo
kCnj ~dU no fo

acid test, quick ratio ow SLv ,C SLv

equired earning rate

xpnA M (kM  ) kM }Bi xpnA SLv


s
RkkM BkM M s xpnA SLv

pereferential discount rate

net worth to long-term debt ratio

fine rate

ratio

SLv
(ow) C SLv

debt-to-net worth ratio

SMBY BAnAj M s xpnA SLv

(hU B) qU pBT fo
fo oT ,(B) pBT fo
zone rate

(AeB) A fo
nU jn fo

net worth to fixed assets ratio


bond ratio

o AnA SLv
oA SLv
RvU BA B nBM SLv

expected inflation rate of interest

leverage ratio, gearing ratio

kMfo ,Aq ,fo


oM A fo ,oM oY fo ,jpBM oY fo

burden coverage ratio

effective interest

return ratio

of interest

jpBM SLv
A Bw }BiB kCnj ,A jpBM SLv
B A Bq oM vU AnAj
initial yield
AnAj
indebtedness ratio, debt ratio kM SLv
s xpnA M Rk kM kM SLv
long term debts to net worth ratio

kM SLv ,s xpnA M kM SLv


kM SLv ,B AnAkBw e M
debt-equity ratio
Bw BLeB e M
s xpnA M nB] kM SLv
current debt to net worth ratio

Bow BLeB e M nB] kM SLv


current debts to owners equity

Bw BLeB e M BkM SLv

rate

decreasing rate

q fo
interpolated rate
Lv fo
(SLv M vU fo) Lv fo
pro-rata rate
marginal rate, final rate

B fo
RBB B fo
overhead per unit
nBMow keA fo
actual occurrence rate
jAkin A fo
import rate
(B ) jn fo
forward (future) rate
UC Bio
jkT jpBM Bfo
marginal rate of tax

multiple solution rates

pnA k{oT fo ,pnA SMBY Bio


fixed exchange rate

equity capital to total debt ratio

oA BTLv ,BkM SLv


gearing ratios (leverage ratios)

RkBU BkM SLv


short-term debt ratio

rate, effective rate

jnAkBTwA SBw o fo
rate per standard hour
rate per machine hour {B SBw o fo
rate per unit
expenditure rate, cost rate

keA o fo
q fo

284

S
M jw SLv

Bw jw SiAjoQ SLv

A {Be SLv ,BA {Be SLv


margin of profit ratio

Bw jw SiAjoQ SLv
payout ratio, dividend payout, long-run

SB SLv ,kU \e SLv

dividend payout ratio, payout time

production-volume ratio (PV ratio)

kCnj M pAkAuQ SLv

,So SLv ,SB \e SLv


capacity ratio
(kU) To SLv
(xo \e M sB jw) jw \e SLv

saving-to-income ratio

profit volume ratio

current cash debt coverage

debt-coverage ratio

kM y{Q SLv
nB] k kM y{Q SLv

BkM M Bw BLeB e SLv

k BkM y{Q SLv

ratio of equity to liabilities

cash debt coverage ratio

current assets ratio

interest coverage ratio

nB] AnAj SLv


nB] BkM M nB] AnAj SLv

ratio of current assets to current


liabilities

oM y{Q SLv
asset cover (ratio)
AnAj y{Q SLv
capital cover
Bow y{Q SLv
Bw jw y{Q SLv

BLeB e }Bi M SMBY BAnAj SLv


nAmBow SLv ,(s xpnA) Bw

dividend coverage ratio

capitalization ratio, leverage ratio

preferred dividends coverage

cash assets ratio

k BAnAj SLv
q M kCnj SLv

proportion of profit to expense


percentage

knj (SLv)
Bp SLv
Bow M A SLv ,Bow nBTiBw SLv

loss ratio

capital structure ratio

(Bow M BjoPw) AjoPw SLv


deposit ratio

pBT Bw jw y{Q SLv


SMBY AnAj d pA A FU SLv
fixed asset coverage
conversion ratio

(pnA) kLU SLv


mix ratio
RBLoU (SLv) KoU SLv
profit sharing ratio
jw vU SLv
calendar ratio
(Bp) U SLv
BkM SiAjoQpBM AU SLv
solvency rations
constant ratio

working capital ratio xjo nj Bow SLv

nAmBow SLv
investing ratio, capatalization ratio

k BSLv ,C SLv ,ow SLv

(Aj) SMBY SLv


acid ratio, current ratio
nB] SLv
RkkM BkM M k Bo] SLv
funds flow to long-term debt ratio

BkM  M k Bo] SLv

liquidity ratio (acid-test ratio; quick

funds flow to total debt ratio

ratio)

k jpBM ,Bow q M k Bo] SLv


AnAj

buring ratio

(M nj) Siw SLv


jw q vB ,nCjw SLv

benefit-cost ratio, profitability ratio

cash flow to capital expenditure ratio

B jw Ko ,jw {Be SLv

profit to turnover ratio xo M jw SLv

contribution margin ratio

ratio of profit to sale

(contribution-to-sales ratio

xo M jw SLv
earnings-to-price ratio S M jw SLv

profit-volume ratio)

nz Q keA M nz Q keA SLv

285

S
M jw SLv

S M jw SLv

BAnAj oBw M xo SLv


sales to other assets ratio

xjo nj Bow M xo SLv


sales to working capital ratio

BAnAj  M xo SLv

price-dividend ratio (PDR-P/D ratio)


dividend payout

vU jw SLv
So{ }Bi jw M vU jw SLv

equity dividend cover

sales to total assets ratio

oM }BiB M RBB oM pA L jw SLv

j] xjo ,B j]M xo SLv


sales to inventories ratio
B
BAnAj M }Bi xo SLv

income gearing

ratio of net sales to assets


increasing ratio
activity ratio
price earning ratio

kAq SLv
SB SLv
kCnj M S SLv
jw M S SLv

price earnings ratio (PE ratio)


price sale ratio

xo M S SLv
efficiency ratio
AnB SLv
cash flow adequacy ratio k SB SLv
debt to equity ratio
kM  SLv
key ratio
k SLv
asset turnover ratio AnAj xjo (SLv)
SMBY AnAj xjo SLv

}BiB jw SLv
gross margin, gross profit ratio

}BiB jw knj ,}BiB jw SLv


gross profit ratio
gross-profit ratio
ratio of gross

profit to sale, gross profit ratio

sB jw knj ,sB jw SLv


gross margin ratio (gross profit
percentage

Bow M s jw SLv
ratio of net profit to capital

w B nApBM S M w o jw SLv
earnings yield
preferred stock ratio

fixed asset turnover ratio


capital turnover ratio

Bow xjo SLv


nB xjo SLv
cash flow ratio
k xjo SLv
proprietary ratio
BB SLv
financial ratio
B SLv
tax ratio
kCnj oM RBB SLv
proportional relationship
KwBT SLv
capital usage ratio
Bow o~ SLv
xjo nj Bow M B j] SLv
labour turnover ratio

sB jw SLv
xo M sB jw SLv

pBT Bw SLv
Ko ,SLv

ratio, proportion, ratio analysis

AnB SLv ,oY (Ko ) SLv


effective ratio
operating ratio

UB SLv
nB] BkM M xo SLv

sales to current liabilities ratio

TBnj BJBve M xo SLv


sales to accounts receivable ratio

Bw BLeB e M xo SLv

inventory to working capital ratio

equity turnover

medium (median) ratio

xjo ,Bw BLeB e M xo SLv


Bw BLeB e

B SLv
M MB k ] ]) k SLv
cash ratio (liquidity ratio) (nB] BkM
nz Q keA M nz Q keA SLv
par of exchange
oj

sales to stockholders equity ratio

xjo ,SMBY BAnAj M xo SLv


sales to fixed assets ratio SMBY BAnAj

286

L o

on credit, on account, charge accountv


landmark

BAn ,po Bz
national brand
Bz
token
S ,Ur ,Bz
indication
A ,Bz
decision symbol
o~U Bz
originate
pA To zaow ,To RFz
authoritative literature
wn RBoz
reinstallation
nBMj K~
advise
jo U ,jo Sd~
oT ,So{ oUBj BSLY oM RnB
accounting control
nAkMBve
control of accounts
BMBve oM RnB
Aoe RnB

AnBBTvM qnA SLv

creditors day ratio

AnBBTvM qnA SLv


Bw BLeB e M A SLv

loan to equity ratio


loan to capital ratio,

capital structure ratio, debt-equity ratio


gearing proportion

n
e ,RnB
B
oT ,LB]j RnB

\wA SLv
nApBM xpnA BTLv
MB{pnA BSLv

market value ratios

ratios used for valuation


standard ratio

jnAkBTwA BSLv
T jnAkBTwA BTLv

industrial standard ratios

AnAj onBM BTLv


asset utilization ratios

professional control (inspection)


attendance, supervison

TBnj BMBve BTLv


accounts receivable ratios
profitability ratios

dual control
control over cost

q n RnB
oversee
T{Aj o op ,jo RnB
customs control o oT .o RnB
supervision
TwoQow RnB
general insurance system B M B
B] BT]A FU B
comprehensive social security system
global system

nB\U RBd]oU B] B

Bow M A SLv

nCjw BSLv
Bp jw BTLv

profit and loss ratios


industry ratios

S BSLv
(jo) UB BSLv

operating performance ratio(s)


earnings ratio

kCnj kA BTLv
BRn dU q\U nj) k BTLv
key business ratio
(B
nAkMBve AkT BTLv

of trade preferencess (GSTP)

prevailing accounting ratios, accounting

multiple currency system

fationable ratios

pnA ioka B
woMBve xnAq nj (o{ kM) nAjBXTwA o

except-for opinion, except opinion

Tv nAkMBve o
independent accountants opinion

Sok kke o
management discretion

e ,AnC ,k ,En ,Bkj ,Bo


opinion, attitude, view, award
except opinion
unqualified opinion

oz o
L o

management ratios

Sok BTLv
B j] BTLv
expense ratio
q SLv
kCnj  M o T Bq SLv
inventory ratios

variable cost ratio

q M Tv jqTwj jnAkBTwA q SLv


labour-cost ratio
A
orginal copy (boilerplate)
A hv
presentation copy
kU hv
second prescription, second copyj hv

287

U 

branch of contract

jAjnAo 
violation of agreement
jAjnAo 
nAkoi B oTz w M jAjnAo 
customer default

jAjnAo jB jo SBn ,jAjnAo 

 o

negative opinion

 o
favorable opinion
A o
theory of chance
uB{ o
acceptable view
L MB o
jAoA SB nU ,SB o

breach of contract, break of contract

proprietary theory, proprietary opinion,

break of clause

ownership theory

jB 
,kwnow pA yQ jAjnAo jB 
k pA yQ  , o 

BBToM nAkMBve A RF Bo


APB opinions

anticipatory breach
best profit point

BpBM o

jw oTM 
k{BU BM UBUM 

cost indifference point


price-indifference point

nApBM nj jBU 
market equilibrium point
price equalization point

S jBU 
B pBwU 

point of separation of product

BY ~d U 
secondary product separation point

ow M ow 
break point even, break-even point

B ow M ow 
financial break-even point
cash break-even point

k ow M ow 
xnBw kk\U  ,(B ) xnBw 

order processing time


weak point

windfall gain

jnCjBM 
~h{ 
influence
jo l
negate
jo nBA ,jo 
major defect
k A }B
minor defects
q] }B
control points
oT B
on cash basis
Gk
cach on delivery
dU B M k
net cash currency
pnA }Bi k
cashable
k{ k
encash
a jo k
cash and cash equivalent
k L{ k
cash on delivery (COD) dU B k
planned liquidity k{ qnBoM k
international liquidity
AM k
protective liquidity
ATzQ k
excess liquidity
jApB k
financial liquidity
B k
liquidity
(nB] k) k
,k Rnk AnAj ,(k{ Q) k
liquid
k
void stamps
oLU BMA ,oLU y
protective role
TBe y
detailed drawings
~U Bz
decay
yB ,B~
defect
K ,}
self interest, personal interest

S UBUM 

profit zone

game theory (theory of games)

nCjw 
 
B FU nj  

weak point in financing


check-point

MB  ,oT 
bull point Bw koi yQ AoM kBv 
peak sales
xo ZA 
U 

separation point (split-off point)

288

(JBve o B) B o kB

custody

nAjSBA ,nAk
nAjBM AnA nAk

global custody, safekeeping

owMow 

breakeven point

owMow 
xnBw kk\U  ,(B ) xnBw 

order point

L ,e ,nAk
holding, maintenance, retention

 oTj M B nA  ,BMBve M BTA ,


posting

nAjnBLA ,nBLA nj nAk


warehousing

(JBve ] B kB jn nj) BQ M 
brought down

held to maturity
maintain

kwnow BU k{ nAk
jo nAk
 BBM nAk

safe keeping and filing

k{  oTj nj SLY) k{  oTj M 


posted
carried down (c/d),

kM nj M 

carried forward (c/f)

maintenance

brought forward (b/f)

maintenance of capital

daily posting

SL Ao nAk
Bow S{Ak
(jB) q Bow S{Ak

quote

maintenance of physical capital


retain
tariff nomenclature
sole agency

jo e ,T{Ak


AoU nUB
nB~dA kB
nB\U kB

business agency, trade representation

,SB ,nAqnB ,nB Ae ,kB


SB ,uArC
forwarding agency
 e kB
xo nAqnB ,xo kB
agency

sales agency, sales representative


represent

jo kB
customs agency
o kB
special agency
s kB
sole agent
nB~dA kB
insurers representative
oM kB
business agent B ,nAqnB nB\U kB
B ,nAqnB ,nB\U kB

kM d M 
Apn 
jAj S ,jo 
(JBve kB B B nA) BB 

monthly posting
direct posting

Tv 
AnBBTvM Ko k~ M AA BTA 

fraud conveyance
giro

BBM M BTA 
nAmA kw ,nAmA ,dU ,BTA 

transfer payments
legal transfer

nAjBM AnA wn BTA 


v kjBTA B kM Bw BTA 
kMB BTA A M Bw 

blank transfer

oTA Tvw o pA ] BTA 


electronic transfer of funds (ETF)

B Ae jo L ,jo SiAjoQ ,
RAoM
knAmA wU

dishonor (dishonour)

default by the principal

mercantile agent
commission agent

SiAjoQ BAU k ,
So{ kB
w KeB kB

failure in payment
management attitude

representative of shareholder

(JBve o B) B o kB


correspondent agent

Sok xo
nBLA jBwA nAk

inventory record keeping


record keeping

nAjoTj ,jBwA nAk

289

UnB\U B

sample, pattern

To ,A ,
L jn nAjoM

BnpBM kB

commercial

representative, commercial agent

lot acceptance sampling

insurance agent

audit sample

paying agent

woMBve
k{B\A BnB pA o

work sampling

M kB
SiAjoQ kB
o }ioU kB

customs clearing agent

}hz A o
specific item sampling
pilot sampling

BnpBM kB

A o
jnCoM o
Q keA tBwAoM o

estimation sampling

monetary unit sampling

BLT{A ke U AoM o
combined attributes and variables
sampling
random sampling

jB~U o
k o jB~U o

forwarding agent

 e kB
special agent
|Bi kB
kB , o U A ,~h{ kB
personal representative (PR)
home service agent

iAj xo kB
shipping agent
AoTz kB
scorekeeping
jAoA M jAj o
graph, diagram, chart, graphic
nAj
mortality chart
omQ TwA nAj
BoM nj RBA xpAjoQ Bo] nAj
processing flow-chart

unrestricted random sampling


multiple sampling

Bka o
Aeoka o

sampling multistage

AoAj nAj
pie chart, piece rate, circular chart
block flowchart
organization chart

audit sampling

woMBve nj o
pAkA> BM KwBT BTeA BjAkn o
<nqM B
probability proportionate to size (PPS

kz kML o
unstratified sampling

hU o ,L MB o
acceptance sampling

BwoMBve wU UB
o
judgement sampling
area sampling

A o
 o
dollar unit sampling Q keA o
attributes sampling
Bs o
kBz BM  jB~U ,o
representative sample
j{ JBhTA
commercial sample
UnB\U B
curtailed sampling

nB xjo jBw nAj


BpBw nAj
(A) Tw nAj

bar diagram, bar chart, column diagram


control chart

oT nAj
jBwA ow i nAj ,jBwA xjo nAj

documents flow chart

nAj ,nB Bo] oj ,nB xjo nAj


flowchart
RB xjo
ow M ow () yB nAj
break even chart (graph)

BSB C A nd nj  nAj


T{ gnBU C j nd k{qnBoM
gantt chart
/j{
increment of income
kCnj
BoM nB xjo nAj ,BoM oj
program flowchart
vertical flowchar
probability sample

j oj
BTeA

290

xpnA k
B B

excise duty

Tvo RBB
business trust
BnpBM SnBz
 RB~i o

samples of no commercial

variables sampling

samples without value

disciplinary body

BL
A jB
(B ) k
U jB

xpnA k B B
specimen signature

B
A
B BAn
jqTwj q nj ]o nj nC

labour-saving innovation

guaranteeing association

first shift

policy making body

split shift

nAmTwBw jB
issuing association
knjB jB
nAmBow (RBvw) BjB

day shift
night shift

investment institutions

A nB SM
T j nB SM
pn nB SM
K{ nB SM
o U ,nBTM ,nB SM

accountancy bodies

shift, shift worker, shift working, shifting

governmental agencies

rotation shift

nAkMBve BjB
Tj BjB
regulatory bodies
B b~l BjB
legal bodies
B BjB
marginal
B
information needs
UBA BpB
pA yM jqTwj q C nj  To{ ,oMo
labour intensive /jnAj SA Bow q
market forces
nApBM Bo
man-power
B  S] ,BvA o
countervailing power
v o
semi-annual
Bw
B Bw A
first half of the financial year
partly paid, semi-paid
semi-finished

SiAjoQ
BU
B Bw j

second half of the financial year


part time

(TM ka) xjo nBSM


eight-hour shift
TBw Sz nBSM
fluctuations
RBBw
S cw RBBw
price level fluctuations
wild fluctuations

(S ) kk{ RBBw
~ RBBw
short run fluctuations RkBU RBBw
pnA fo RBBw
seasonal fluctuations

exchange rate fluctuations


cost of variance

q RBBw
volatility
S omQBw
fluctuation
S o U ,Bw
earnings variability
kCnj Bw
volatile
k{ ohLU ,S nj kk{ Bw
price fluctuations
S Bw
B 
kind of commodity / kind of the goods

o pA k Ao BA B nAkMBve
creative accounting B BRn BzA
churn and burn
pBwJBve
M <}h{> j M  omQjoPw BpBw
inter-vivos trust
/kC j]
nBU  oTA BLUnA L{
/jpBw LUo ok M An nqM BtnM
inter-market trading system (ITS)


parent

njB So{ ,A nB\U keA


A So{ ,njB So{ ,A nB\U keA

holding company (parent compay;

B iA TvMA
psychological affiliation
associate

parent undertaking)
single proprietorship,

jAoA nB\U keA

sole enterpise, sale portnership


foreign entity

]nBi nB\U keA


investee omQBow ,omQBow nB\U keA
Bwo nB\U keA

T{Aj jAj Mn ,k{ TvMA


jo TvMA ,jo d ,TvMA

affiliate, associate, dependant

oz , Ao{ AnAj ,Se k]A


qualified

associated company = affiliated

k BM ,oz , Ao{ AnAj ,Se k]A


qualified acceptance
o{
unit, entity
keA
user department
k jBTwA keA
economic unit
jB~T A keA
jB~T A S~h{ ,jB~T A keA

company

economic enterprise, entity, economic

unincorporated business
group undertaking

o nB\U keA
TvMA So{ ,o nB\U keA

small business
dominant firm

a nB\U keA
v nB\U keA
UBLwBd keA ,nB\U keA

entity, economic unit, enterprise


measure unit

accounting unit, accounting entity

opAkA keA
measuring unit
opAkA keA
Q Kve oM opAkA keA

sole

money measurement

jo SB ,B U keA

proprietorship, single proprietorship


prodiction department
shipping unit
unit of risk

kU keA
e keA
oi keA
MBvel keA

accountability section (unit)


organization unit
unit of measure
arithmetic unit
associated undertaking

kCnj kjB\A keA


income generating unit
unit load
accountability unit

nBM keA
hwBQ keA
BQnA Q keA

European currency unit (ECU)

BpBw keA
y\w keA
RB keA
o keA

monetary unit

Q keA
nB\U keA

business enterprise (entity or unit),


economic entity, enterprise

292

Bv
A A

finder

j ,wA
nAqnB ,j ,wA

intermediate, middleman, broker


financial intermediary

B wA
UBA BwA

information intermediaries
insurance broker

M j ,M wA
actual
A
apriori
]BTTwA , oM TL , A
grantor
B nBTiA knAmA
assignor / assignee
ko .knAmA
assigning
nAmA
Bw koi nBTiA nAmA
covered call writer
surrender (of document)

(jBwA) nAmA
nBLTA nAmA

release of fund(s), appropriate

oM M BpBw nA B\A nAmA


outsourcing

,U ,U ,vU ,}~hU ,nAmA


assignment, draft
Ae
oj M o M e nAmA
assignment of life policies
disposition

(BAnAj) nAmA
SB kw nAmA
nB\U keA pA Tv nAmA

delivery of deed

o keA

majority-owned subsidiary

o keA
BU BM keA ,q keA ,~d keA
cost unit
k{
departmental accounting
Tv keA
sampling unit
o keA
unit of sampling
o keA
SiBw Bo] nj (B) keA
unit(s) in process

U Be nj BkeA
units under completion

~d Bw BkeA
good units, safe units
units scrapped

k{ Ao BkeA
defective units
J BkeA
affiliates
(MBU) TvMA BkeA
units of cost
q keA
letter of protest
B SwAiA
protest, protest prove AiA ,SwAiA
heir, inheritor, devise
VnA
immediate heir
~M VnA
lawful heir, heir at law
B VnA
joint heir
oTz VnA
imports
RAjnA
import and export
RAnjB RAjnA
data entry
RBA jo jnA
B jAkn SLY ,jo jnA

disposal of a segment of an enterprise

enter, record

farm out

importer

Sv nAmA
o] wU nB]A jn nAmA

assignment of lease
forced loan

(nAo A) nBL]A A
foreign currency loan
pnA A
external loan
]nBi MB pA A
internal loan
iAj MB pA A
improvement loan
jLM bA A
loan on overdraft
S{AjoM B A A
fiduciary loan
(SB kM) nBLTA A
installment loan
Bv A A

kjnA
input
jAj ,jnA
incoming-outgoing
njB jnA
examination of goods B MBpnA wnA
(kw wA L) kw A qnA
par-clearing
par-clearance

wA (SiAjoQ) qnA
cheque clearing
a qnA
intermediation
wA
e nAqnB , e wA
freight forwarder, forwarding

293

gv MB
A

maturing loan

kwnow Be nj A
applied loan
TwAinj A
available loan
toTwj nj A
(Tw) nB\U jBwA MB nj A

loan on notes

(M e B) qB] MB nj A
premium loan

A A

upstream loan, primary loan

A A
interest-bearing loan
oM BM A
fixed loan, fixed rate loan SMBY oM BM A
roll over loan
o T oM BM A
|Bi
U BM A
limited recourse financing
jointly and severally

loan receivable

TBnj A
loan from partners
Bo{ pA TBnj A
loan holder, mortgagor
kjA
demand loan
(kwnow kM) nAkj A
loan at call
LBAk A ,nAkj A
dA Rn nj) kjA  n A
jnAj kU e M M SLv (So{

oTz SB BM A
partly secured loan

U Tv BM A
floating-rate loan
o T oM fo BM A
floating rate loan
nB{ fo BM A
bank loan (bank advance)
BM A
Y BM A
secured loan, loan on collateral

oM kM A

purchase-money obligation

non interest bearing loan, non - interest

conventional mortgage

loan, interest free loan, loaned flat

n A
Y BM A ,n A

vdAo ,oM kM A

mortgage loan, loan on mortgage

interest-free loan

shortly matured loan

unsecured loan

jq kwnow A
(nB]) jq kwnow A

current maturity loan

(iAj MB pA) iAj nAmBow A


internal investment loan
personal loan

~h{ A
TAo{ A
public loan
A
callable loan, calling loan LBAk A
nAkj A ,(kwnow kM) LBAk A
loan on trust

(SB ) Y kM A
long term loan
RkkM A
interest-only loan
<Bv A oM> A
loan (at) with interest
nAjoM A
international loan
AM A
dead weight debt
YM A
loan to partners
Bo{ M TiAjoQ A
BUA nBLTA ,AATzQ A
back-to-back credit (countervailing
credit)

call loan, money at call, demand loan

funded loan

loan at notice

funding loan

non-essential loan
inter-bank loan
forgivable loan

nAkjo A
no o A
BBM MB  A
yzhM MB A
kLU MB A

capitalized loan
business loan
commercial loan
unsettled loan

convertible loan, conversion loan

clearance loan

divisible loan

guaranteed loan

marketable loan
rescission loan

vU MB A
xo koi MB A
gv MB A

loan on deeds
production loan

nAjATzQ A
] FU A
k{ Bow M kLU A
nB\U A
(BnpBM A) nB\U A
kz vU A
~U A
k{
U A
LT kw BM A ,kU A
kU A

294

RB pA Be ]

funds remitted

BwnA ]
AoTwA ]

borrowed funds, loan funds


amortization fund

 TwA ]
 TwA ]

depreciation funds, sinking funds


emergency fund

nAo A ]
relief funds
BA ]
installment funds
Bv A ]
M ] Tv JBve ,BA ]
agency fund
BBpBw oBw kB
jApB JBve ,T{BLA ]
accumulated fund (capital fund)

BTeA TikA ]
provident (contingency) reserve funds
amortization

 TwA TikA ]

(depreciation) reserve funds


primary reserve fund
insurance reserve funds

A TikA ]
M TikA ]

capital reserve funds ABow TikA ]


legal reserve funds

B TikA ]
AkA ]
asset-backed fund BAnAj ATzQ BM ]
o AnA koipBM ]
endowment fund

debenture redemption funds

vdAo
A

vdAo A
gratuitous loan (or free loan)
loan on stocks

Bw MB nj (o )A
v A
brokers loan
nAqnB A
soft loan
oM A
bridging loan, short run
RkBU A
amortizing loan

loan, short-term loan, temporary loan


loaned, loanee

ko A
oAAjB A
MBT A
RkA wT A

perpetual debt
back-to-back loan
intermediate term loan
home mortgage loan

n v A
participation loan
TnBz A
tied loan
oz A
consumer loan
o~ A
hard loan
(dTv)  A
day loan, morning loan
pn A
overnight loan
L{ A
collatral
AqTA ] ,kU B\A Y
first collateral (security)
A Y
nBBQ nB B\A ve Y
contractors retention
second collateral (security)

pBw oMAoM ]
revocable funds
omQSzoM ]
k An ] ,jBTwAM ]

j Y
pledger
nAmo ,kjY
security, guarantee
U ,SB ,Y
WBY }h{ Y ,SB Y

idle cash, surplus funds

collateral security

equalization fund(s)

An nj ] ,An M ]
deposits (cash) in transit
guaranteed funds

k{
U ]
BAnAj wU qB] ]

plant expanssion and replacement funds

qU pA Be ]
proceeds of discounting

RB pA Be ]
funds provided by operations

n Y ,o ,T{Am Y
pledge, surety, security, gage

owMow  ka j]
multiple breakeven points

nAmBow jBC ]
investiable (investabte) funds
clearing house funds

BQBBQ BUA ]
BTeA k ,BTeA ]

provident fund, contingency fund

BB AoM) ,nBLA L


,nBLA jn

o~U M Tv{n
undischarged bankrupt

,AnBBTvM SwAinj M Tv{n


jAnAo Tv{n

involuntary bankruptcy

295

Aqi ]

treasury funds

Aqi ]
in transit funds, cash in transit An nj ]
TBnj ]
funds obtained (received) collections

WBY |Bh{A o pA SMB M TBnj ]

Bw So{ Tv{n

funds collected for third parties

bankruptcy of partnership
voluntary bankruptcy

k Tv{n
(KUM) ozB Tv{n

fraudulent bankruptcy

TvzpBM oil ]
pension reserve funds
plicy reserve funds

M oil ]
k{nAmBow ]
MBT nAmBow ]

invested funds

culpable bankrupt(cy)

o~U M Tv{n
Tv{n ,k{ Tv{n

bankrupt, to go banrupt
discount sheet

hU (oM) n
backing sheet
vSzQ n
letter of indemnity
RnBvi
U n
wages sheet
(jq n) jqTwj n
share (stock) certificate
w n
liability sheet
kM (Rn) n
annuity bond kwnow gnBU kM o n
extendible bond issue kkU MB o n
RBLwBd n
back-up calculation sheet, backing

mutual investment funds


agent funds

B ]
interbank funds
BBM MB ]
jAj A ] ,AoTwA MB ]
loanable funds

oTv k ,vA v ]
annuity fund

kzSBnj ] , ]
uncollected funds
blocked funds

k{jkv ]
TnBz ]
oz ]
pB jn T{BLA k ]

participation funds
term funds

SnBz oM B n
participation certificate

nBkM BA , o n
certificate of indebtedness
arrival, entry, admission
landing

jn
(Bjo) zi M jn
C wnpBM  Bw M jn

boarding and search of means

]nBi BBow jn

cumulative cash required


cash due to

M nBkM k ]
general cash
j] k ]
bail bond
BSB ,B
A]
cash due from
pA nBL k ]
SiAjoQ ,jFU ,Ae ,nAmA ]
remittance
good faith deposit

S ve BM j
RAjnA xnBw SLY j

inflow of foreign funds

o{ jn
inflow-outflow
]oi jn
 BB AoM) ,nBLA L ,nBLA jn
(kTv o e z

advance deposit requirment

entry for warehousing

bankruptcy

admission of partner

oTj nj B SLY ,jAj BM ,jAj j


put down
express trust

SBA B j
Tv{n

296

B
B

AnAj jB~T
A nA RnAp

documentary collection

()jBwA
jBw
k B

k B S
BS
T
k An
So{ jjw

clean collection
cash collections
testator
half-secret trust
will, testament
executor
bear position

companys profit position

AnAj jB~T A nA RnAp


ministry of economic and finance
ministry of commerce

BnpBM RnAp
BU RnAp
AnAj RnAp
BU B RnAp

ministry of cooperative
ministry of finance

ministry of industry & mines

BT]A nA nB RnAp


ministry of labor and social affairs
weight of evidence

financial status

B
sound finance position
Ji B
ko A B
financial position of borrower

(S )
position, status, case, situation
legal stage (state)

e S
kk] o{ e S

legal status of new partner

k{ R o{ e S

kA{ p
dead weight tonnage
B p
weighable
jop
weigher
kpU ,kp
shipping weight
Tz d p
gross weight
}BiB p
weight SA ,Ko ,w ,nBM ,p ,p
dead weight (d kM) Tz p
vU qnA (jBwA) Bw
clearings, means of clearing
means of payment

liquidity position

SiAjoQ Bw
equipment
(RAq\U) Bw
vessel
Tz ,MC  Bw
means of transportation  e Bw
motor vehicles
nU  Bw
facility
nBLTA ,RBBA Bw
recording device
k SLY w
Bw xpnA B A

cash position

collection of premium

legal status of deceased partner

B L Bd pA RAoM S{ow ,S


fate
C
fate of goods
B S
B S
financial position (condition)

k S
k S
loan position
A S
fate of collections RBLB S
credit status
nBLTA S S
primary functions
A B
inspection duties
wnpBM B
nAkMBve B

debt collection

kM
a

collection of cheque, cheque collection


collect customs duty

o e
Y jo k BM K

debt collection for realisation

duties of accountant, accountant duties


accountants duties
audit functions
statutory obligations

AnAkMBve B
woMBve B
B B

kCnj oM RBB
income tax collection

( MB o) kz
irrecoverable

297

Bs

proxy, proxy form

,
BT B ,\AB B

kB ,BSB
attorney, lawyer, procurator

solicitor
Bj 
procurator, agent
kB ,
after-the-fact edit
xpAjoQ pA kM yAo
call feature
koipBM s
attribute
~hz ] ,s
qualitative attributes
 Bs
nAkMBve RBA  Bs

B , BT B ,\AB B


incompatible duties (functions)
nBpBwB
toMBve iA 

qualitative characteristics of

managerial function

ethical duty of auditor

Tv MBpnA 
independet appraisal function
main function
professional obligation,

A 
Aoe 

professional duty

characteristics of financial information

Tok 
promissory
nAjk
events, incidents
B
post-balance
BpAoU gnBU pA kM B

customer attributes

sheet events, subsequent events

accounting information
qualitative

B RBA  Bs

sample characteristics

oTz Bs
Bs

(B) BJBvdUn gnBU pA kM B


post statement events
financial diary

B Apn B
k{ U S

wasted time, idle time, lost time


endowment


oAAjB 

straight line endowment


endowment deed

B
infrequent occurence
noo 
B j] B 
occurrence and existence
procuration subrogation

SB
B jAj B\A S] SB

limited trading authority

,oj M nBTiA B e jAj ,jAj SB


authorize
wn B p\ jAj
limited discretion
jkd SB
jkd SB
limited power of attoreny (LPOA)
attorney paper, ower of attorney,BTB
proxy

(document),

letter

of

authorization, power of attorney


stock power

xo BTB


set up cost

(pAkAAn) pBwjBC q
BTiBw (Ao ) nB]A q

general gift

house rental expense (charge)

B L
bear raid
Bw xo AoM \
directing
SAk
target, objective
k
primary objective
A k
estimation objective
jnCoM k
woMBve BY k

social cost (expense)

secondary audit objective

building rental charge (expense)

{B nB]A q
machine rent charge (expense)

v nB]A q
BT]A q
omQJBT]A q
BTeA q

avoidable cost
contingency cost,

contingent charge (expense)

organizations goal
organizational goal
audit objectives

discretion cost

nBTiA q
head office expense
qo nAjA q
administration cost
nAjA q
administrative cost (expense) nAjA q
Tn Swj pA q
expired cost, sunk cost

internal audit objectives


performance goals

UB Bk
woMBve  Bk

general audit objectives


cost objective

UAw RAnBLTA d pA q
expenditure applicable to prior years
vital cost of production
basic cost

BpBw k
BpBw k
woMBve Bk
iAj woMBve Bk

kU wBwA q
BL S ,wBwA q
J BM ,jnAkBTwA q

target cost, standard cost, basic standard


costc cost charge

SBw o AoM jqTwj jnAkBTwA q


standard labor cost per an hour

nBMow jnAkBTwA q
standard overhead cost

q k
SwA z C M MBTwj  k

goal difficulty

C B pA k{ koM o{ BM k
gifts with reservation of benefit

An So{ s xpnA kATM  B jAkn o


equity transaction
/kj yB B yAqA
pyramid of ratios
BSLv o
equity share
So{ nj w  o
widget
o~ B  o
expense
q
utilities expense
U oM ,JC q

299

B dU q

increasing cost

kn BM q
owBM q
nApBM wnoM q

overhead charge
market research expense

onBM kMTvM q

keA o KveoM Tv nB jnAkBTwA q

keA o KveoM Tv nB jnAkBTwA q


standard direct labor cost per unit (kU)
exceptional expense
BXTwA q
(jzB BAnAj)  TwA q
amortization cost

packing and loading expense

(k{ ]jM) A]jM q


budgeted cost (expense, expenditure)

A q
orginal cost (expense, expenditure)
extra cost

interest expense

B A q
depot expenses
CAn nBLA q
railway storage costs
CAn nBLA q
cost of issuing
nBzTA q
gross spread
nAjBM AnA nBzTA q
o AnA nBzTA q

improvement cost

bond issue expense (cost)

kz SBpBM (k{ BU BM) q


unrecovered cost

jodU ,T{Am v JBveM ,q


charge, expenditure, outgo

oM q
pBvM q
(k{ B\A) TwQ  M q

cost of issuing debt

cost incurred

share isuue expense

insurance expense

cost transfer

M q
sea insurance cost
Bnj M q
cleaning expense
pBv BQ q
entertainment expense
AomQ q
U SvQ q
postage (post) and telephone expense

({B) Aq]A jo jBQ q


dismantling cost
unanticipated cost

kz MyQ q

(expense), unforeseen cost

hnBU k{BU BM ,hnBU q


historical cost (HC)
cost of capital

Bow FU q
financing cost
B FU q
publicity cost
RB LU q
Bq ,[oU q ,RB LU q
promotion
BpBw keA pAkAAn
expense, establishment expense

AnAj (SBnj) ~dU q


cost of acquisition, acquisition cost
landed cost

B dU q

kM nBzTA q
Bw nBzTA q
BTA q
BnB BTA q

personnels transfer expense


order fitting cost

xnBw B\A q
energy cost
o~ roA q
initiatory expense (cost)
A q
aboriginal cost
A BM ,A q
bo A q
project initial cost (charges)
dead heading pay

JBl JBA q
shut-down cost (expense) U BA q
dock charge
pAkAnBM q
loading charge
onBM q
nAjA MBnApBM q
marketing and administrative expense
covered cost

k{ SBpBM q
kz SBpBM q
(jAjoTwA) AoL] MB q ,TBpBM q

uncovered cost

recoverable cost (expense)

C kj zU A BM q
cost component by elements

300

k{ Jm] q

T B nBLTA }~hU q

k{ TiBw BM k{ BU q
construction completed cost

TB nBLTA }~hU q


cost appropriated

A ~d k{ BU q

appropriated cost

k{ jAj }~hU q
]jM nj TB }~hU q

main product cost

oLU (RBB) nA ,oLU q


stamp duty, stamp tax

cost appropriated in budget

(k{{ow) TB }~hU q


pU q

allocated cost

distribution (cost-expense-overhead)

dU wU q
development and research cost

zU hU q
compensation expense
unloading charge

standard production cost

hU q
estimated expense (cost)
hU q
B koi q ,B nAkU q

manufacturing cost

compliance cost

jnAkBTwA kU q
(~d) kU q

(expense), output cost, product cost


productive cost

kU q
SMBY q

standing cost, fixed

(Q pnA) ovU q
conversion cost, exchange expense
liquidation expense

(cost-expense- charge)

k{ qnBoM SMBY q
programmed fixed cost

vU q
jBTwAM RvU q

idle facitlity expense


idle facilities cost

k An RvU q
B RvU q

(Aj) SMBY q
constant cost, fixed cost

financial facilities expense

SiBw SMBY q
fixed manufacturing cost

applied cost

nj o SMBY q
fixed cost per period
fixed cost per unit

keA o SMBY q
registration fee
xnBw e ,SLY q
recorded cost
k{ SLY q
unrecorded expense
kzSLY q
handling charge, transfer
B\MB] q
(moving) expense,

nB] q
B] q
inclusive cost (charge), over-all cost
absorbed cost

divisional cost

(vU) vU q
decision-marking cost
o~U q
warranty expense
B
U q
(k{ SiAjoQ kU) k{To U q
accrued cost (charge)
repair cost / expense

oU q
(ABow) wBwA RAoU q

capital repairs cost

carrying charge, current expenditure

replacement cost

TB }~hU q ,k{ vU q

(U)qB] q
k{ Jm] q

S{Ak oU q
maintenance cost (expense)
committed cost (expense)

k{ kU q
uncomitted cost
kz kU q
(KvT) LUo q ,dU q
imputed cost (alternative cost)

301

SMBY nBMow q

service charge

Ski q
wholesale cost
k koi q
department cost (yhM q) oAj q
order getting cost
{nBw SBnj q
wages cost, labor cost
jqTwj q
Tvo nB q ,Tvo jqTwj q

(B Tz ) oiFU o] q

(B Tz ) oiFU o] q


demurage charge
petty expense
incidental cost (charge)
publication expense

oz NBa q
Az BJBve q

indirect labour cost

Tv jqTwj q

q] q
(o) q] q

doubtful accounts expense

direct wage(s) cost, direct labor cost


rework cost

nB nBMj q
jBTwA k Anj q
nj q

outage cost

periodic expense, period cost, time cost

nB] nj q
current period expense (cost)
period cost

B nj q
( q) UC Bnj q

deferred cost (expense)


late charges

jooj q
(nAjBM AnA tnM nj) Bw koi jooj q
contango

BinB pA SBe q
plant protection cost
payroll cost

jqTwj e q
law expense
e q
cost of protection
SBe q
freight (expense-charge-cost) e q
freight out expense
ZnBi M e q
freight in expense
iAj M e q
freight paid
k{ SiAjoQ e q
freight out charge
njB e q
k{ nAkoi B e q
freight in, carriage inward(s)

k{nAkoi B e q

start-up cost

pAkAAn q
welfare expenditure
Bn q
competitive cost
TMB n q
RnAoe B{n q

transportation-in

light and heating expense

transportation-out

k{ Tio B e q
carriage outward(s), freight out

k{Tio B e q

kp q

freight in (charge)

SiBw Bo] nj BTiBw q

transportation cost

jnA e q
B B]MB] e q

living expenses, cost of living


construction in progress cost
cost per hour

TBw q
previous years expense
L Bw q
(k{jnCoM) hU BBw q
estimated annual expense
overhead cost, overhead

nBMow q
SMBY nBMow q

fixed overhead cost, fixed cost

 e q
transporting expense, freight
shipping charge

(Tz BM)  e q
|Bi q
surrender charge
(BjA) j Ti q
prior service cost
zQ RBki q
oj UBki oAj MBT RBki q
particular expense

inter-service department changes

302

U  pA L
(k{ BU S
) q

oT MB
nBMow q

inseparable cost

U MB o q
indirect cost (expense)
Tvo q
oTv o q

oT MB nBMow q
controlable overhead cost

non-recurring cost (expense)

factory burden, factory overhead cost

BinB SMBY Bq ,BinB nBMow q

ko q
non-cash cost (expense, expensediture)

Tv nBMow q
direct overhead cost, direct overhead

Tn Swj pA BSo q


opportunity cost (allocation)

Tv kU xo q

ABow ZnBh ,ABow q


capitalized cost (expense), capital
expenditure (cost)

direct production cost of sales

({o ) jBA q
exorbitant expense

kU nAmBow q
product investment cost
ordering cost

escapable cost
amortizable cost
recoverable expense,

JBT]A MB q
 TwA MB q
SzoM MB q

xnBw q
koi UC RAw q

deferred cost of purchases

BnB Ski RAw q

reimbursable expense, recoveries

employees termination cost

separable cost

inventorial cost

U MB q
oT MB q

controllable cost (expense)


lawful expense
legal cost

(oz)B q
wnjAj q ,B q
nAjoMoM pA L q

personnel cost
issue cost

ABw q
~h{ q
nk q
BSB nk q

letter of guarantee issue cost


emergency expense

no q
kU SB q

pre-operation expense

So{ (SLY) zU pA L q
pre-incorporation expense

product warranty expense


implicit cost, imputed cost

q
{B RB q

kU pAkAAn pA L q
preproduction expense (cost)

RB o{ pA L q
preoperational expense (cost)

(BTiBw) nBBQ jAjnAo q

machine operation cost

nB\U keA jB SB q ,UB q


operational expense
general expense (expensiture)

q
RB q

construction contract cost

Te  q
inevitable chare (expense)

BUB BQ (S ) q
incomplete contract cost

U  pA L (k{ BU S ) q
pre-separation point cost

general operating expense


back freight

B Rj q
unusual charge (expense) jBo q
JBT]A MB o q
unavoidable cost (expense)
irrecoverable cost

SBpBM MB o q

303

BTeA k q

q (k{ BU S
) q

nB] Bq ,k{BU BM ,ZnBh ,q


expenditure

decreasing cost

material related cost

factory expense (cost)

jA M Mo q
benefit expense (cost)
BAq q
BnB BAq q

running cost

employees benefit cost

curtailed cost (expense)

~io RoBv q
leave traveling charge

q (k{ BU S ) q

direct factory cost

BinB Tv q
MBjn MB q ,Tv q

traceable cost, direct(expense-cost)

(nAoU) oTv q

commodity cost

o~ B q
fare (rent-hire) expense
Ao q
B j] ov q
inventory shortages cost

BQ k{BU BM ,jAjnAo  q
contract cost

recurrent (recurring) cost

controlled cost

unamortized cost

customs charge

joint cost, common cost

expense (cost)

kzTv q
oTz k{BU BM ,oTz q

BinB q
jonB q
k{ TwB q

k{ oT q
o q
financial expenses, finance
B q

RBB AoM (pB\) oz q

nAjA o T q

legitimate expense for tax

variable administration cost

tangible cost

budgeted variable cost A]jM o T

jz q
bad debt expense k{Siw RBLB q
transaction cost
B q
 q
pending expenses, suspense cost,
deferred expense, accrued expense
priority expense

oM k q
national expenditure, national q

q
SiBw o T q

variable manufacturing cost


variable factory cost

BinB o T q
direct variable cost
Tv o T q
variable cost per unit keA o o T q
kU keA o o T q
marginal cost

cost (expense)

oT q

A jA q ,Tv jA q

miscellaneous expense, other expense

direct materials cost

BM oT q

effective cost of debt

AoTwA oY q
token charge
qaB q
(}BiB Zoi) }BiB q

miscellanous bank charge


periodic cost

installation cost (expense)

(MBU) JBT q
authorized cost
pB\ q
aggregate cost
( q) \ q
charge to, charge off jo Jvd q
U  nj ~d q

reinstallation cost

separation point cost of production

gross expensiture (expense, cost)


cost of installation,

contingent outlay

K~ q
nBMj K~ q
BTeA k q

by-product cost

o ~d q

304

nAjA Bq

uwFU Bq ,A Bq
prime cost principal

pAkAnBM onBM Bq
stevedoring charges
overheads

owBM Bq
extermal costs
oM Bq
(nAjoMoM) kU pA yQ Bq
preproduction costs

(Q) k q

money cost

(Q) k q
current outlay cost
nB] k q
cost of carryingB j] nAkB q
carrying cost
AnAj nAk q
BTiBw nAk q
bulding maintenance cost (expense)

B j] nAk q
stockkeeping charge, (expense)

Tv LU Bq

renovation cost (expense)

pBw q
B q

direct advertising expenditures

increment(al) cost, final cost,

oil ,kz SiAjoQ TBdU Bq


accrued expense
TiAjoQ Bq
liquidation costs
vU Bq
omQU Bq

marginal cost, manufacturing cost

separable cost separable net assets

social marginal cost

BT]A B q
kU B q

marginal cost of production


final expense

B q
Bow B q

kU Bq
factory costs (factory expenses)
fixed cost

SMBY Bq
B Mm] Bq

full absorption costing

roQ U ioa Bq

marginal cost of capital (MCC)

zAqA (k{ BU BM) q ,B q


incremental cost, marginal cost
actual cost, real cost
actual cost done

complete cycle costs


transport charges

 e Bq
nBaB nB B\A S]  |Bi Bq
out-of-pocket costs
/j{ SiAjoQ
BM UBki Bq

A q
k{ B\A A q
kU A q

actual (real) cost of production


actual overhead cost

bank service charges

nBMow A q
o A k{BU S ) keA o A q
actual unit cost
(keA
B Kve oM Bq

private costs

functional expense classification

~i Bq
xnBw SBnj Bq

order-getting costs

UBLwBd nj q ,Anj Bq
period of account
annual charges (expenses)

Bw Bq
(owBM) nBMow Bq

overhead expenses

nAjA Bq
general and administrative expenses

future costs

UC Bq
explicit costs
nB{C Bq
executory cost
Ao]A Bq
forwarding charges
BwnA Bq
basic expenditure
A Bq
extra charges
B A Bq
economic costs
jB~T A Bq
() nBLA Bq
warehouse expenditures

305

jw {Be oM TL MBq

semi variable cost

o T Bq
(hnBU) A Bq

L
oT o B jBo Bq

L oT o B jBo Bq
abnormal costs, unusual charges

actual (historical) costs

Tvo Bq

TvzpBM Beo Bq

indirect costs, indirect expenses

pension costs and retirement plans

(uB\T) Bq
homogeneous costs

indirect departmental charges

nBMow q ,Tvo Bq

Tn nk q
costing
MBq
ABC method
SB BL oM MBq
BpBw keA BL oM MBq

indirect cost (indirect expenses)

function costing

pre-trading expenditures

sunk cost

oAj Tv o Bq

B j] JBve M vU MB Bq
inventoriable costs

nB pBC pA L Bq

terminal costing

BBQ MBq
(roQ k{BU S U) roQ MBq

nAjoMoM pA L Bq
pre-operational expenditure

project costing

SB  Bq
LoU MBq

composite costing, multiple costing

(B) BU MBq


differential costing

decommissioning cost
controlling costs

oT Bq
R~d pA L M T Bq

generic expense

B MBq ,Jm] MBq


absorption costing

oTz RBki MBq


joint service costing

ATwj RB{nBw MBq


batch-order costing, batch costing

accrued charges

T Bq
sundry expenses
oT Bq
o AkhTwA M Mo Bq
employment costs
autonomous expenditures
initial direct costs

(nB xnBw) RB{nBw MBq


job order costing, job cost system

direct departmental charges

job costing, specific order costing

oTv RB MBq
continuous operation costing
operation costing

UB MBq
indirect costing
Tvo MBq
job costing
nB MBq
(nB anBQ) jqnB MBq
piece work costing

jw {Be oM TL MBq
contribution costing

Tv Bq
A Tv Bq
oAj Tv Bq

SiBw Tv Bq
direct manufacturing costs
direct sales cost

xo Tv Bq
consulting fee
nBz Bq
common (joint) costs
oTz Bq
preliminary
kU UBk Bq
expenses (cost) of production

bo UBk Bq
preliminary expense of project
installation costs (fee)

K~ Bq

306

L
oTo q

B MBq ,oT MBq

SB  RBnAkU q
starting-load cost

B MBq ,o T MBq
marginal costing, variable costing

nB  AoU o] ,nBM  AoU q


congestion surcharge

oTz ~d MBq
joint product costing

Q fo kU Ko = Q fo kU q
currency adjustment charge = currency
adjustment factor (CAC = CAF)
redistributed cost

jk\ pU q
kU q
SMBY q

output cost
fixed cost (fixed expense)
cost of removal

B\MB] q
jk\ kU nB] q

current reproduction cost

B ~d MBq
end product costing

eAo MBq ,Aeo MBq


process costing, process cost system

jnAkBTwA BL oM B MBq
standard marginal costing

MBq ,(kU keA) keA MBq


unit costing
A
nAmS MBq
costing and pricing

unabsorbed cost

kzJm] q
carriage
Ao ,oMnBM ,e q
transit freight
TqAoU e q
inland feright
iAj e q
j{ SiAjoQ k~ nj e q
freight forward

k{U yQ pA q
predeterminded cost

keA o kU jnAkBTwA q
unit standard production cost

SMBY nBMow jnAkBTwA q


standard fixed overhead cost

j{ SiAjoQ k~ nj e q
freight payable at destination carriage

J jnAkBTwA q
ideal standard (ideal standard cost)

forward (=c...collect) / freight collect


freight

Bnj  e ,Ao ,e q
lump sum freight
 e q
L) ABw k{ BU S ,koi q
invoice cost
(Bw
damage cost
RnBvi q
TiBw B kU q ,SiBw q
manufacturing cost of goods produced

Tv jA jnAkBTwA q
standard direct materials cost (price)
occupancy expense

B
 B {A q
overtime free (charge)
nB B A q
oncost
Tvo q ,B A q
nAjnBLA q
warehousing charges, warehousing fees

Mj wU Tz pA pAkAnBM onBM q

M k M BonB  Bw q
pension cost
/k SiAjoQ TvzpBM
BinB nBMow q ,kU nBMow q

lighterage

production overhead cost

packaging cost

MBnApBM q
marketing cost (expense)

travel allowance and expense

kMTvM q
charges prepaid
k{ SiAjoQyQ q
nCo q ,kLU q

extraordinary expense

conversion cost

SnF jBA ow q


L oTo q

307

oi BpBw BA S

congruent

v
convergence
Ao
kMRBB BTvw jo
tax harmonization

jM k AoQ kM B

excapable cost

me MB q
attainable cost
~e MB q
total cost
 q
k{BU BM o T A ,o T q
variable cost (expense)
floating charge

homoscedasticity
smoothing

me MB
q

pBwnA
income smoothing
jw pBwnA
Bnj pBw ,B pBwnA
exponential smoothing
Bp
perpetual, permanent
z
norm
kB ,nB\
normative
nTwj ,nB\
aircraft
A  Bw ,BQA
artificial intelligence
~ x
,nAkMBve jBdUA ,nAkMBve S
accounting identity
nAkMBve B
woMBve Ao]A S

nB{ Y ,o T q
~d k{BU BM ,~d q

product cost

ABow (ZnBh) q
capital expenditure (capital costs;
capital investment; investment costs;
investment expenditure)
mixed cost

o T Bq , Th q
jw nj oTz q

loading participation in profit


relevant cost

nAmoYA B q
j{ SBnj Gk q

charges collect (CC)

auditing practices board (APB)

BBToM nAkMBve BjnAkBTwA S


accounting standards board (ASB)

SMBY q
semi-fixed cost (stepped cost)
real cost

A q
q

k{BU BM nAkMBve BjnAkBTwA S


cost accounting standards boards

collection charges, collection fee

(CASB)

eighty-fifty

Tj nAkMBve BjnAkBTwA S
government accounting standards
board (GASB)

T nAkMBve BjnAkBTwA S
cost accounting standards board
financial

B nAkMBve BjnAkBTwA S

accounting standards board (FASB)

woMBve BjnAkBTwA S
auditing standards board

BBToM nAkMBve A S

B\Q M jBTz
caveat emptor
nAkoi M nAkz
caveat venditor
k{o M nAkz
articulated
B B nA M C
synergy
AqA
coordination of accounts BMBve B
B BUn M (TwQ) TvL
correlation articulation of financial
statements
positive correlation
negative correlation

accounting principles board (APB)

oi BpBw BA S
charity commissioners

SLX TvL
 TvL
B  TvL

perfect negative correlation


equivalent

(S - pnA ) BM

Tw nAj ,AoTv

308

AnAj S

board of arbitration

AnAj S
board of directors vn S ,ok S
nAkMBve AM BjnAkBTwA RF
international accounting standards
board

B nAkMBve BjnAkBTwA RF
financial accounting standards board

woMBve BjnAkBTwA RF
auditing standards board
board of trustees

BA RF
board of inspectors
BwnpBM RF
Tv{n nA nj ~U RF
assignee in bankrupcy
trial board

wnjAj RF
board of governors
vn RF
executive board
(o\) B RF
board of conciliation
dB~ RF
vAo nj nAkMBve oe oM oB RF
ordere de experts comptables (OEC)
the public oversight

B oB RF
nB RF

supervisory board, board of supervisors


public oversight board
histogram

RnB RF
Tw nAj ,AoTv


finding

TB
detailed findings
~U BTB
audit findings
woMBve BTB
iAj woMBve BTB

note

internal audit findings

insurance cover note

jo SB kjBz  B nAqMA


SwA nB\U BM nj

letter of understanding

equity instruments

covering note

An nB jnCoM Bq B{  BoM


/j{ ,jAj B\A kBM 

parenthetical note

A ,S{AjjB
,L MB o B jBTwo uQ S{AjjB
reject note
]o B S{AjjB
M oiy{QS{AjjB
BU S{AjjB
Y kw ,d U S{AjjB

qTAoQ nj S{AjjB
wn S{AjjB
(k{B Tvw) B S{AjjB

formal notice

work program

\U ,KoU ,jo anBP


integration

packing note

unilateral

o ,LB]
k  C pA An  ow  oil JBve

goodwill write-off reserve


decile

legal note(s) (H.S.)

j
SwA Td C jAkin  UC jAkn

TvM RBTd S{AjjB

delivery notice
dU M Mo S{AjjB
notice of change
RAo U (B) S{AjjB
footnote
SwQ BS{AjjB
BpAoU SwQ BT{AjjB
notes to the balance sheet

probable event

B BRn SwQ BS{AjjB

single column

Tw
outright
ov
BjAj k ,BoM AnAj  BAn Tvw
nj An C woMBve vw  SwA Bi
/kj nAo nBKeB BAn Tvw

notes to financial statements

 q] Ao d U BS{AjjB
SwA B BRn
The accompanying notes are integral
part of financial statements

integrated test facility (ITF)


cent, percentage point percentage
percentage point
basis point

k~
k
knj ,k

BpAoU op BT{AjjB
foot-notes to the balance sheet

oTTBw 91.44 B _A 36 B R w = jnB


yard

Ar A pA  BQnA jBdUA Q keA ,n

310

Bw jAkU  nAm Bow oTz k

Bw jAkU  nAmBow oTz k


Sv }hz C
open-ended mutual funds
paragraph kM ,o~LU B jB pA Sv

BTeA kM BM AnAj
contingent transaction

(So{ dA) xo B  AnAj


inadmitted asset
/k{BM T{Ak {pnA _
pool
T{Am n ,jo wB
nj) RkkM BkM pA o
general long-term debt
(Tj BpBw
jo SiA ,zAkdT ,MBz ,SiA
uniform
uniformity of allocation

vU nj TiA
uniting of interests
B k{
unity
jBdUA ,B
Ar A pA  BQnA jBdUA Q keA ,n
Euro
jBTA Bo] M 1993

:j yhM
wnB M vA BrA

Aa
AA rated bonds

abeyance

ABC analysis

ability to sevice debt

oLT o AnA


B j] A kML
BC Lv xpnA tBwA oM

ABC inventory classification

UM ,U

kM (o A) SiAjoQ Rnk


ability-to-pay theory SiAjoQ Rnk nU

BC Lv xpnA KveoM Bj] kML


SB BL oM MBq
ABC method

abnormal costs, unusual charges

AICPA professional standards

abnormal defective unit

wn AnAkMBve \A Aoe BjnAkBTwA


BoC
APB opinions

LoT o B jBo Bq
jBo J ~d
abnormal earnings

nBTo jw ,jBo Bjw


jBA jpBM
abnormal idle times jBo nBM RBA
abnormal loss
jBo RBB

BBToM nAkMBve A RF Bo
CRC aoTj
ATA carnet
ATA convention
CRC vA

abnormal gain

a statement of basic accounting

abnormal lost units

theory (ASOBAT)

nAkMBve jBM nU
abacus
Uoa
abandon operations
RB jo U
abandoned goods
oT B
abandonee
oT AA KeB
abandonment BU ,SMBY AnAj jBTA nB pA
B oU ,k oBil k{
abandonment of operations
abatable

RB U B U
hU MB

abate, abatement
abatement
abatement cost
abend

jnC BQ ,jAj hU


 B q] q me
kkdU q
jBo UBi

~d jBeC jBo Bp
abnormal performance index (API)

jBo jo }iB{
abnormal process loss

(kU eAo) kU eo jB o no


abnormal return

(jBo) nBTo jpBM


SA
abnormal shrinkage, shortage
abnormal spoilage

~d jBo k{ J jBv
jBo
abnormal, unusual
abnormality
kB i nB
abolition of use of the ledgers

oUBj pA jBTwA 

aboriginal cost

acceptable level of beta risk

314

aboriginal cost

A BM ,A q

above par (above par value)

absorption cost system

q Jm] xn

absorption costing

o w ,wA xpnA pA yM

B MBq ,Jm] MBq

above par value shares

absorption rate (overhead absorption

wA S BM xpnA BM Bw
above-average risk wT pA oUBM vn

rate; recovery rate)

abridged balance sheet, abbreviated

absorption-costing (full-costing) income

balance sheet

o~Th BpAoU
abridged statement
o~Th JBvdUn
abrogation of agreement
jAjnAo 

(B MBq) Mm] MBq jw


abstract B i ,ka ,JBve i

absconding debtor

jo i An (ABpn) kw
JBve i
abstract of account

(j pA nAo AoM) nAo nBkM


o ,ozB UBB oPw
RBB SiAjoQ pA Tn
k{ l SAoM
absole from liability
absive tax shelter

absolute bill of sale

 Rn M ,B SB BTA
 A
absolute difference
 RBU
absolute efficiency
 CnB
absolute error
 B i
absolute insolvency
B U
absolute liability
 kM
absolute priority
 kU
(K nj w KeB B nBL)
absolute priority rule  SA kB
absolute risk aversion  qovn
absolute value
 xpnA , nk
absolute certification

absolve from an obligation

nBMow Jm] fo ,nBMow Jm] knj

abstract a voucher (to)

abstract of title, title deed

SB kw ,TLY TwA ,SB kw


RB i
abstracted voucher
i Bpn kw
abusive tax shelter RBB pA nAo AoM oPw
abstract of transactions

academy of accounting historians

nAkMBve in (BTvo) jB C


accelerated cost recovery system
(ACRS)

k{ BU BM ow SBpBM Tvw

accelerated cost recovery system

(k{ BU BM BM) q ow SBpBM Tvw


accelerated depreciation kB~U TwA
( pA yM fo BM)
nAkMBT{ xn
accelerated method
accelerated method of depreciation

TwA q xn
accelerated rate

k{ mAoM kU pA
( A M) jo Jm]
absorb
absorbed cost
k{ Jm] q

accelerated rate of depreciation

absorbed lost units

acceleration

~d jBeC jBo Bp
absorbed overhead, applied overhead

(kAqA) kB~U fo
TwA kB~U fo
BkM jo kCpn

accept and grant guarantee

U B A L

k{ Jm] nBMow
absorbtion of cost (expense) q Jm]

acceptable audit risk (AAR)

absorption account

acceptable level of beta risk

k{me B Mm] JBve

woMBve xomQ MB vn


BTM o i xomQ MB c w

acceptable quality level

account categories

315

acceptable quality level

access time

L MB S c w
acceptable quality level (AQL)

S L MB c w

jBwA M woTwj Bp
woTwj BoT
AkA A oM RBB

accessing controls
accessions tax

accident damage to property

acceptable risk of assessing control

AnAj oM jnA BUA RnBvi


accident insurance

risk too low (ARACR)

nj oT vn jnCoM ,xomQ MB vn


BQ nBvM c w

jB~U M ,YjBe M
accommodation acceptance {pBw L

acceptable risk of incorrect acceptance

accommodation bill (note, paper)

(ARIA)

accommodation draft, windbills, kite

SwnjB xomQ vn

acceptable risk of incorrect rejection


(ARIR)
acceptable view
acceptable wastages

BTwj .{pBw RAoM ,SB ,vSzQ


accommodation endorsement

SwnjB jn vn
L MB o
L MB RBB

acceptance (to)

RAoM xomQ ,L ,To dU


L RAoM
acceptance commission
xomQ jqnB
acceptance credit
nBLTA ,{omQ nBLTA
vL wM jBTwA MB nBLTA ,qU
L gnBU
acceptance date
acceptance duty
vL M AqA
acceptance bill

acceptance for honor

oMC e AoM vomQ B L


(RAoM) xomQ nApBM
acceptance market
acceptance of a bill
RAoM L

BTwj vo ,kw U


accommodation note (or paper)

~h{  An kw ,k{U kw
n RAoM ,k vSzQ
accommodation party

SB An C k BA An kw SzQ  v


{pBw RAoM Bo pA o ,kB
accommodation purchase

oj AoM B koi
BTwj RAoM

accomodation acceptance
accomodation line

nAqM wM o i  L
() Ao kw
accompany bill
accompany statements Ao B BUn
accompanying invoice

acceptance sampling

hU o ,L MB o

SwQ JBvdUn , nT B


accomplishment

acceptance supra protest (acceptence


for honour)

jnBTwj jonB ,B\A ,BUA


accord and satisfaction

(AiA) pA uQ RAoM SiAjoQ B L

jAjnAo L SBn FU


bo{ ,xnAq ,JBve

accepted accounting practices

account

nAkMBve k{ TomQ Ao]A B{n


k{ TomQ n
accepted policy

account analysis expense

accepting additional order

account

BA xnBw L
kL BM
accepting bank
accepting order
xnBw L
acceptor
(RAoM) kL ,uL

account
account
account

q BMBve dU q\U
JBve kB
balance
balance figure
JBve kB n
book
SLY oTj ,JBve oTj
categories
BJBve ~ow

account day, pay day

accounting beta

316

account day, pay day

accountability unit

(JBve qnA pn) JBve ~U pn


account detail(s), breakdown JBve qn
account diagram
nAj { M JBve

accountable events (condition)

account form balance sheet

accountable person

JBve { M BpAoU
account formatJBve { M ,JBve {
account group
JBve o

/jnAj koM hwBQ Sv  v


accountable warrant SiAjoQ B nTwj

account heading

,hwBQ ,(JBve jJA]) JBvel


JBve v
nAkMBve oe ,nAkMBve
accountancy
accountancy bodies
nAkMBve BjB
accountancy policy
nAkMBve z i
accountant
nAkMBve
accountant powers
nAkMBve RAnBTiA

JBve A ,JBve ~ow


JBve nB{
account number
account of contractee BQ KeB JBve
account of expenses
ZnBh JBve
account of goods purchased

k{ nAkoi B JBve
account of goods sold

account partner

B Ao{
wn B

accountable officer

accountable, accountable person

accountant responsibilities

k{Tio B JBve
k{ SiAjoQ JBve
JBve o{

account paid

hwBQ keA

nAkMBve BTv
nAkMBve eqAe

accountants fee

accountants license (certificate)

account payable

nAkMBve AoQ

nBBTvM JBve ,TiAjoQ JBve


] ko JBve
account payee
account payee only a ko ] nj 
account receivable
TBnj JBve

accountants group (team)

account receivable note

accountants report

TBnj JBve A

accountants duties
accountants index
accountants society

AnAkMBve o
AnAkMBve B
nAkMBve BMBT
nAkMBve xnAq
AnAkMBve B]

account settling, account stated

accounting and auditing enforcement

JBve BB
JBveRn
account summary
JBve i
account title
JBve B ,JBve A

releases

account title and explanation

accounting as an ideology

account statement

JBve bo{ A
JBve nB{ ,JBve k
accounts code
accounts report
nAkMBve xnAq
accountability

hwBQ Sv ,jgwBQ

MA Ao]A nj BA


woMBve nAkMBve

accounting and review services (ARS)

nAkMBve wnoM RBki


(rkA) KT A M nAkMBve
nAkMBve BL]
accounting assessor
nAkMBve JBpnA
accounting aspects

accounting assumption

accountability section (unit)

MBvel keA

accounting bases
accounting beta

nAkMBve RBo
nAkMBve BL
nAkMBve BTM

accounting change

317

accounting change

nAkMBve nj oU
nAkMBve k

accounting code
accounting construction

accounting methods, accounting systems

accounting figures

nAkMBve BnA
nAkMBve koQ

accounting files

accounting for changing price

BMBve (nBTiBw) KoU


accounting control

accounting for lease

nAkMBve oT ,So{ oUBj BSLY oM RnB

accounting for leased assets

accounting conventions = accounting


concepts

BAU ,nAkMBve A

nB\TwA BAnAj nAkMBve


accounting for pension plans

TvzpBM Beo nAkMBve

nAkMBve B ,nAkMBve BBX ,nAkMBve


accounting curved transaction

nAkMBve RB nAj Bo]


jw pBwnA
accounting cusshion
accounting cycle

nAkMBve ioa ,nAkMBve nj


RBA \
nAkMBve BjAj ,nAkMBve
nAkMBve oAj
accounting department
accounting data

BS oU nAkMBve


nB]A AkMBve

accounting for public interest (API)

B FU AoM nAkMBve
accounting for replacement investments

qB] BnAmBow nAkMBve


nAkMBve ]
accounting fund
accounting general principles

nAkMBve  A
accounting gimmicks or tricks

accounting earnings

nAkMBve Be B BkoU

nAkMBve (RAkB) jw
S~h{ ,nB\U keA
UBLwBd S~h{ ,nAkMBve

accounting entity

accounting guidelines
accounting identity

accounting information system

accounting entity assumption

nAkMBve S~h{ o

nAkMBve Bjn

nAkMBve S

nAkMBve RBA Tvw


accounting information system (AIS)

accounting entity concept

nAkMBve UBA Tvw

nAkMBve S~h{ 
accounting entry (record) nAkMBve SLY

accounting interpretation

accounting entry of overhead

accounting management

nAkMBve ovU

nBMow nAkMBve SLY


accounting equation, balance-sheet

nAkMBve Sok
accounting management principles

equation, book-keeping equation

nAkMBve pAU ,nAkMBve jB

nAkMBve Sok A
accounting management report

accounting estimatation or assessment


accounting
accounting event
accounting evidence

nAkMBve jnCoM
nAkMBve jAkn
nAkMBve kA{

accounting exposure = translation


exposure

BAnAj kLU pA {B vn
]nBi pnA M BpAoU BkM
nAkMBve RnBL
accounting expression

nAkMBve Tok xnAq


accounting manual

nAkMBve BAn ,nAkMBve AnTwj


accounting measurements, accounting
standards

nAkMBve opAkA , nAkMBve BnB


accounting methods, accounting systems

nAkMBve B{

accounting model

accounts payable aging schedule

318

accounting standards board (ASB)

accounting model

nAkMBve k ,nAkMBve A

BBToM nAkMBve BjnAkBTwA S


accounting standards commitee (ASC)

accounting officer

nAkMBve BjnAkBTwA T

nAkMBve un ,JBvdl ,JBve v


accounting period

accounting standards executive

nAkMBve nj ,UBLwBd nj ,B nj
nAkMBve BoM
accounting plan
accounting policy
nAkMBve (xn) n

committee

accounting postulate principle

commitee (ASSC)

nAkMBve BjnAkBTwA Ao]A T


accounting standards steering

nAkMBve v A ,nAkMBve RBo


nAkMBve A
accounting principles

nAkMBve BjnAkBTwA oLAn T


nAkMBve nBTiBw
accounting structure
accounting system
nAkMBve Tvw
accounting technician nAkMBve vU

accounting principles board (APB)

accounting terminology

nAkMBve  A
accounting postulates

BBToM nAkMBve A S
accounting principles; fundamental
accounting concepts

nAkMBve B ,nAkMBve A
accounting procedure, accounting
treatment

nAkMBve n ,nAkMBve kCo

accounting process (or cycle)

nAkMBve RBe A

accounting terms

nAkMBve ~~hU RBe A


nAkMBve nU
accounting theory
accounting transaction
,nAkMBve
nAkMBve d
accounting trends and techniques

nAkMBve BU Bxn
accounting unit, accounting entity

nAkMBve (ioa B) kCo


nAkMBve jw
accounting profit
accounting rate of return (ARR)
accounting ratios

nAkMBve jpBM fo
nAkMBve BTLv

UBLwBd keA ,nB\U keA


accounting valuation

nAkMBve nj xpnA U
accounting visible errors

nAkMBve BB RBBLT{A

accounting ratios analysis


accounting year

nAkMBve BTLv dU q\U


accounting records

(nAkMBve Bw) B Bw
B Bw BTA
accounts and notes TiAjoQ jBwA BMBve
accounts appraisal
B BUn MBpnA
accounts classification
BMBve kML
accounts consolidated k{U BJBve
accounts paid
k{ SiAjoQ BJBve
accounting year.end

nAkMBve nAk jBwA ,nAkMBve MAw


nAkMBve kA
accounting reports
nAkMBve B{nAq
accounting regulations

accounting research bulletins (ARB)

BTM ,nAkMBve zsQ BTM


nAkMBve RBdU
accounting series releases

nAkMBve Boz vw
nAkMBve RBki
accounting services
accounting standard
nAkMBve jnAkBTwA

accounts payable

TiAjoQ BJBve
accounts payable aging schedule

TiAjoQ BMBve (w k])zBpC pAoU

accounts payable ledger

accrued interest receivable

319

accounts payable ledger

TiAjoQ BMBve oTj


accounts payable master file

TiAjoQ BMBve A koQ

accrual basis method

kU BQ xn

accrual basis, earning basis

kU xn ,kU BL
kU 
accrual concept

accounts payable subsidiary ledeger,

accrual concept accounting, activity

accounts payable sub-ledger accounts

accounting-Responsibility

payable ledger

BJBve oTj
AnBBTvM oTj ,TiAjoQ

accounts payable turnover period


accounts receivable

AnBBTvM qnA nj
TBnj BJBve

accounts receivable collection period

RBLB nj

kU  BM nAkMBve
k{ BU BM nAkMBve
accrual costing kU xn M Bq SLY
accrual date
kU kwnow gnBU
accrual entry
kU SLY
accrual method
kU xn
accrual cost

accrual method of accounting

accounts receivable discounted

q jBwA ,k{ qU TBnj BJBve


accounts receivable factor

TBnj BMBve SB
accounts receivable financing

TBnj jBwA o pA B FU


accounts receivable ratios

TBnj BMBve BTLv


accounts receivable subsidiary ledger

oTj ,TBnj BMBve oTj


AnBkM
accounts receivable turnover

xjo RBj ,TBnj BJBve xjo


AnBkM
accounts, financial statements

B BUn ,BMBve
\wnBLTA
accreditation
accretion
xpnA k{n ,AnAj yAqA
accrual accounting
kU nAkMBve
accrual accounting assumption

kU nAkMBve o
accrual accounting sysytem

kU nAkMBve xn
accrual(accrued) basis

(kCnj B q) Bp omQ U xn
kz SiAjoQ A ,kU A
accruals
accruals system
kU Tvw
accrue

T{BLA ,TB yAqA ,jo k{n


T Bq
accrued charges
accrued cost (charge)

(k{ SiAjoQ kU) T q


accrued debt (liability)

(kz SiAjoQ ,TB dU)  kM


T{BLA TwA

accrued depreciation

accrued expense (accrued dividend)

oil ,kz SiAjoQ TBdU Bq


TiAjoQ Bq
accrued income

kzSBnj TBdU kCnj


accrued interest

(kz SiAjoQ) TB dU oM , oM


accrued interest on note payable

TiAjoQ jBwA (TBdU)  oM

kU nAkMBve Tvw
kU o
accrual assumption

accrued interest payable

accrual basis accounting

accrued interest receivable

kU BL oM nAkMBve

 TiAjoQ oM
 TBnj oM

accrued items

acquiring company

320

accrued items

accumulated sources analysis

,kzSLY Bq BkCnj ,kzSLY A


kzSiAjoQ B SBnj TBdU A

T{BLA MB dU q\U
accumulated tax allocation

accrued liabilities, unrecorded liabilities

BkM , BkM ,kz SLY BkM


TBdU Bq pA {B
accrued payroll

(kzSiAjoQ) TBdU jqTwj e


accrued revenue

T{BLA RBB }~hU


accumulated, cumulative, cluttered

T{BLA
w jw
accumulating shares
accumulation
S{BLA ,nC] ,T{BLA
accumulation factor

TBdU kCnj , kCnj ,TBnj kCnj


accrued-expenditures basis

(oM A) Ko oM Ko


accumulation of capital

kU Bq BL
jo nC] ,T{BLA
accumulate
accumulated amount
T{BLA L

accumulative, cumulative

accumulated benefit investment

accural concept

nAmBow T{BLA B
(T{BLA BTikA)
accumulated depletion T{BLA MB dU

accurate valuation of assets

accumulated depreciation (aggregate

acid test, quick ratio

depreciation)

accumulated dividend, cumulative

ow SLv ,C SLv
a oLi
acknowledge of check
acknowledge of goods
B oLi
acknowledgement of debt
kM L

dividend (cum.div)

acknowledgement of receipt, letter of

T{BLA TwA

accumulated depreciation provision

T{BLA TwA oil


T{BLA Bw jw
ToU vU jw ,T{BLA vU jw

Bow S{BLA ,Bow  AoU


(k{ ]) k{ ]
Bp omQU 

BAnAj (Swnj ) j MBpnA


nB] SLv
acid ratio, current ratio

acknowledgment

accumulated fund (capital fund)

acknowledgement, notification,

jApB JBve ,T{BLA ]


accumulated goods (stock) T{BLA B

statement

accumulated impairment losses

acquire

accumulated income
accumulated losses
accumulated profit

T{BLA xpnA yB


T{BLA kCnj
T{BLA Bno
T{BLA jw

accumulated profits (accumulated


earnings)
accumulated provision

T{BLA jw
T{BLA oil

A , A ,k~U ,A
,jo ~dU ,jo koi
jnC Swj M

acquired company

(k{ nAkoi) k{ ~dU So{


Be jw
acquired profit
acquired share
k{ nAkoi Bw
acquired surplus gnBU nj So{ xpnA jApB
(kCnj) KvT jApB ,koi
acquiring company

accumulated reserve

T{BLA TikA

(nAkoi) k~dU So{

acquisition

activity documentation, activity file

321

acquisition

,koi ,(jw BM AnAj) ~dU


(vw j) jo , U

active account

(nAj xjo) B JBve


woMBve oAj koQ

active audit file

acquisition accounting

active balance

,oj BSo{ koi AoM nAkMBve n


(o BSo{) U JBve nAkB

(xjo nj) B kB ,SLX kB ,SLX pA


active balance of account

acquisition adjustment

JBve (xjo nj) B kB

k{BU BM M RBU C nj  MBve


So{ AoM (oM B JC) AB So{
B AoM C A k{BU BM nAkoi
/j{ T{ zQ
acquisition adjustment account

(kCnj) ~dU kU JBve


acquisition and payment cycle

SiAjoQ (koi) ~dU ioa


acquisition and retirements

nAmnB ~dU
acquisition cost, cost of acquisition

~dU k{ BU BM ,koi S
acquisition piecemeal

B M B ~dU ,\nkU ~dU


acquisition price of bonds

o AnA ~dU S


acquittal

(Bj nj) oLU ,(nAkMBve nj) l SAoM


act
M~ ,BK~U ,Bo ,B
T{Am B ,jo AkA
act and forbeatance
oU 
act of bankruptcy, bankruptcy,
bankruptcy, collapse

Tv{n B
acting company
B So{
acting in concert
oTz B ] AkA
acting manager
 ok
acting partner
B o{
action at law
B AkA
action for avoidance
 AoM AkA
action lag
Ao]A S
action plan
Ao]A BoM
action, enforcement
AkA

active balance of payments

BSiAjoQ (xjo nj) B kB


(nAjoM) oY kM
active file
(xjo nj) oAj koQ
active investment
B nAmBow
active market
(nBM) B nApBM ,Aj nApBM
active share
(nAjjw) B w
active stocks
B Bw
active trade
(nAjjw) B RnB\U
active debt

active trade balance

kBv nB\U kB ,SLX BnpBM pA


active trade market

(
nBM) B nB\U nApBM

active use

B jBTwA
B BnB
activity account ,SB M T JBve
(Bo] nj RB) SB JBve
UB nAkMBve
activity accounting
(Sv bo RnB )
active workshop

activity accounting responsibility


accounting, profitability accounting

Sv y\w nAkMBve
BTB dU q\U
activity analysis
activity base
SB BL
activity based budgeting (ABB)

SB BL oM kM]jM
activity based cost (ABC) system

SB BL oM MBq Tvw


SB yB\ c w
activity capacity
activity code
activity cost

(SB ) { SB k
SB k{ BU BM

activity documentation, activity file

TB koQ

activity drivers

actual stocktaking

322

activity drivers

,SB jB\A A
SB Bod ,SB  A
SB me
activity elimination

actual cost system

activity flexible budgeting

actual data

BTB omQB A kM]jM


activity format ,SB (nBTiBw) JanBa
SB (KB) {
BTB Swo
activity inventory
activity level
SB c w
activity productivity analysis
q\U
BTB (zhMoYA) noM Rnk dU
SB SLv
activity ratio
activity selection SB (kqoM) JBhTA

actual expenses

activity sharing

actual labor hours, actual hours of work,

k{ w ,BTB nj SnBz ,BTB vU


BTB nj

actual hours

activity variance = production volume

actual occurrence rate

variance, denominator variance

actual operation results

SB \e AodA
activity-based management

SB oM TL Sok
A

actual

actual (historical) costs

A MBq Tvw
A q
A RnBvi
() A RBA
A ZnBh

actual cost, real cost


actual damage

actual factory overhead

BinB A nBMow
actual factory volume

BinB (kU) A \e
A SMBY nBMow
actual fixed overhead
actual hours worked
actual insolvency

k{ B\A A nB RBBw


(SiAjoQ nj) U
A nB RBBw

actual net income

A (}Bi)s kCnj

jAkin A fo

(RB) jo [BT
nBMow A q
actual overhead cost
actual price, real price
A S
actual production
A kU
actual production and cost data

(hnBU) A Bq
actual (real) cost of production

kU A q
A L
A So

actual amount
actual capacity
actual capacity level

A So (Aq) c w
actual capacity of production

Bq kU A RBA
actual production versus budget

]jM BM vB nj A kU
A nAk

actual quantity

actual quotation

() A
(A) [BT

actual results

actual retirement of bonds

kU A So
o AnA A koipBM
A kCnj
A xo , xo

actual capacity usage ratio

actual revenue (income)

So pA A jBTwA knj


actual cash value (ACV)

k A xpnA

actual sale
actual statement

actual cost accounting system

() A MBq nAkMBve xn
k{ B\A A q
actual cost done
actual cost price
A k{ BU S

actual stock

(A) oA A JBvdUn
B A j]

actual stocktaking

(A) oj]

actual unit cost

adjustable statement

323

actual unit cost

S) keA o A q
(keA o A k{BU
A \e
actual volume
actuarial
nBC M RBLwBd M Mo

additional capacity, excess capacity

actuarial assumption

compensation

UC RBLwBd nj BTeA Ao{ ,o M RB o


actuarial calculations

AM RBLwBd

actuarial cost method

M MBq B{n ,q U xn
onBC xn
actuarial method
actuarial present value AM  xpnA
actuarial reserve
o M oil
actuarial valuation
AM MBpnA
actuarial value

Bn LwBd xpnA ,AM xpnA


,M oMBve ,onBC
actuary
M }~hT ,M tB{nB
AM kM
acturial liability
ad hoc audit
s .jn woMBve
ad hoc discount

S hU ,jn hU

ad referendum

o{ jAjnAo

ad valorem (accordint to value)

(xpnA KveoM) {pnA ,S n pA


ad valorem (ad-val) motivate

jo KoU ,ThAoM


ad valorem duties and taxes

xpnA Kve oM jn nA e


,oLU nA
ad valorem duty
(B ) xpnA BL oM o e
xpnA BL oM oU
ad valorem tariff
adding the payroll

jqTwj e Sv jp ]
additional appropriation (fund)

BA nBLTA }~hU ,J~ BA nBLTA


additional appropriation request

jBTwAM So ,BA So


BA Bow

additional capital

additional compensation, extra

Ski xAjBQ
BA Bow
additional funds
k{ BA ]
additional investment BA nAmBow
additional mark up
xo S yAqA
additional equity

additional paid in capital, paid-in


(surplus-capital) surplus, equity
premium, share premium

BA k{SiAjoQ Bow ,Bw o


(wA xpnA oM jApB)
BA M e
additional premium
additional tests of controls

BoT BA BpC


additional voluntary contribution
(AVC)

(nBTiA) BA M e SiAjoQ


BA nB
additions
RBBA
additions of the payroll e Sv B
additive
k{BA ,\U
ademption
S pA ]n
adequate disclosure
B BzA
adequate planning
B qnBoM
adequate provision
(KwB) B oil
additional work, extra work

adequate provision for depreciation

TwA AoM B oil


adjudication order of bankrupcy

Tv{n e A
omQkU JBve
adjustable dividends
oT Bw jw
adjustable account

adjustable rate preferred

oT jw fo BM pBT Bw
adjustable rate preferred stock

BA nBLTA SwAinj


oT fo BM pBT Bw jw

additional benefits

adjustable statement

BA BAq
omQkU JBvdUn

adjusted account

advalorem

324

adjusted account k{ (bA) kU JBve

administration cost

adjusted balance sheet

administration cost variance

(RBeA pA uQ) k{ kU BpAoU


k{kU BTM
adjusted beta
adjusted book balance JBve j kB

nAjA Bq AodA
BjAj nTwj
administration order

adjusted cost of goods sold

department

Tn xo B k{kU BM


adjusted debit balance (ADB)

k{ kU kM kB
eA BSLY

adjusted entries

adjusted gross income

administration, admitted (adm.), office,

,v ,pB\ ,k{  nAjA ,nAjA


jo nAjA
administrative ability (Ao]A) nAjA Rnk
administrative action
Sok AkA
administrative cost (expense) nAjA q
administrative management, executive

k{kU }BiB jw
adjusted gross profit

management

k{ kU sB jw

administrative settlement of a customs


offence

(k{bA) k{kU zBpC pAoU


(M nj) RnBvi tB{nB
adjuster

administrator

adjusting (journal) entries

administrator, director

(ABpn) BTLY
adjusting entry, correcting entry

(kU) eA SLY
adjusting events (post-balance-sheet
events)

BpAoU gnBU M  BjAkn


/kj fn B BRn K~U gnBU

adjusting journal entry

Bpn oTj nj eA SLY


adjustment (to) statement

(RkU) eA JBvdUn
adjustment account

RkU JBve ,eA JBve


kU o AnA
adjustment bond
adjustment of final accounts

B BMBve kU
kU ,bA , U

adjustments and eliminations

RBme (RBeA) RkU


administered price

k{U B k{oT S

administration and finance section


(Dep)

Ao]A Sok
~U ok

administrative receiver

adjusted trial balance

adjustment, setup

nAjA q

B nAjA yhM

o hU TiA n

j{ U BjAj wU  ~U ok


T ,ok
administratrix
(p) ~U ok
admission
jn ,xomQ ,L
admission by investing in the
partnership

So{ nj nAmBow o pA jn .xomQ


admission by investment

jn pB]A ,kk] o{ jn pB]A


nAmBow
admission of liability

RAkU L ,kM L
o{ jn
admission of partner
admittable asset, admissible asset
admitted

M L MB AnAj
k{ TomQ

admitted asset

o pA  AnAj  (M nAkMBve)
pB\ AnAj /k{BM xpnA AnAj ,xo
TvM nB M ,TomQ
adopt
adopted budget
J~ ]jM
adoption
onBM
advalorem
S SLv M ,xpnA tBwAoM

advalorem tax

advertising charges (expenses)

325

advalorem tax

advance purchase, short purchase,

(AnAj ,AA) wA xpnA BL oM RBB


,JBvdA ,SiAjoQyQ ,kBv
jo SozQ ,TiAkA ] ,A
advance against goods B MB nj kBv

forward purchase

advance

advance refunding
advance rent

advance against security


advance bill

koi yQ
SBnjyQ
L pA B FU

advance received

nB]A (SiAjoQ) SBnjyQ

U MB nj kBv
SiAjoQ yQ JBvdUn

advance corporation tax (ACT)

So{ RBB SiAjoQyQ


advance deposit requirment

RAjnA xnBw SLY j


advance for import registration

advance to supplier

A jA Bk o M SiAjoQyQ
advance, advance received, on account

JBvdA ,SBnj yQ
TozQ nAkMBve
advanced accounting
advanced commissions ,jqnB SiAjoQyQ
k{ SBnj yQ v .eqAe

RAjnA xnBw SLY kBv


oMM kBv
advance free of interest

advanced financial accounting

advance from purchasers

advanced freight

AnAkoi pA SBnj yQ
advance on contract

jAjnAo tBwAoM kBv

advance on current account


advance on document

nB] JBve kBv


kw MB nj kBv

advance on securities

TozQ B nAkMBve
AoyQ

advances from customers, customer


advances

BoTz pA SBnjyQ

advances to employees

BnB M SiAjoQyQ
kB ,Sq

advantage

advantageous, economical

nAjBM AnA MB nj kBv


advance payment bond

Sq AnAj ,o M o
advantages of book-keeping

SiAjoQ U
advance payment free of interest

oM kM SiAjoQyQ

adventure

adventurous (venture) investment

advance payment guarantee

SiAjoQyQ BTB
advance payment on contract

jAjnAo SiAjoQyQ
advance payment on guarantee (bond)

BSB MB nj SiAjoQyQ

adverse balance

,() toMBve o nBA ,Bh o nBA


jjo woMBve xnAq
adverse variance, unfavorable variance

kBvB AodA
advertisement rate, advertising rate

advance payment, accomodation

SiAjoQyQ ,kBv
advance pricing agreement

w nAmS jAjnAo

qCoBh nAmBow
 kB , pA

adverse opinion

advance payment to contractor(s)

(A)nBBQ M SiAjoQyQ

nAjoTj BAq
BTeA o i

advertising agency

(RBLU) C fo
UBLU uArC

advertising charges (expenses)

RBLU C ZnBh

advice

advice

(B Bw nj) A ,A ,MA


advice note
S{AjjB ,A ,S{AjjB
BM nj j] A ,B RB~hz
kwn ,jn A
advice of arrival
advice of delivery
e (A) A
advice of dispatch
B BwnA A
advice of fate
S A
advice of payment
SiAjoQ A
advice of receipt (A.R)
A
advice of shipment, advice of delivery
advise
adviser

agency fund

326

Tz BM B e A
jo U ,jo Sd~
nBz ,qAn

advising bank / notifying bank

k{o nAqnB BM ,nBLTA kMA BM


nBLTA MA
advising of credit

after performance of a service


after sight

after the expiry of the year

Bw BA pA uQ
after-closing trial balance

BTTiA zBpC pAoU


after-tax nominal return

RBB (ov ) pA kM wA jpBM


xpAjoQ pA kM yAo
after-the-fact edit
aftertax basis
RBB pA uQ jpBM fo
against all risks (AAR)

o i BU M ,RAo i BU MB nj
against delivery

(Bw dU B B e) MB nj
against documents

advisors fee, consultants fee

nBz eqAe
advocate, adhere

L ,Be ,Ak  ,jo nAko


kw k BM BnAoA ,Bkw
affidavit
affiliate, associate, dependant

jo TvMA ,jo d ,TvMA


TvMA So{
affiliated company
affiliated person
ll B
affiliates
(MBU) TvMA BkeA
affiliation structure
TvMA nBTiBw
affirm, verify, substantiate,
prove attest

mU ,jo kFU ,jo A ,jo RBLYA


affirmation
(RBLYA) k~U
affluent society Bn B] ,o~ B]
affreightment
AnAj e BBQ
afloats
An nj BB

RBki B\A pA uQ
Sn pA uQ

age

jBwA ApA nj ,jBwA dU MB nj


,o ,({B B AnAj) jonB nj
(Bw KveoM) Bp

age admittance

(k{ M AoM) xomQ jn w


w xomQ
age admitted
age allowance
TvzpBM oTv
age analysis

kwnow Bp KveoM BkM kML


oMoTv w

age of pensioner

aged trial balance, aging of accounts

kM kwnow gnBU KveoM zBpC pAoU


AnBkM w k] ,BoTz
agency ,nAqnB ,nB Ae ,kB
SB ,uArC ,SB
agency account

kB JBve ,B JBve
kB jAjnAo
agency agreement

after closing the accounts

agency fee (facility fee)

BMBve TvM pA uQ
gnBU pA
after date
after delivery of a product B e pA kM

kB eqAe
agency fund ] Tv JBve ,BA ]
BBpBw oBw kB M

agency issues

agreement, covenant, contract, treaty,

327

agency issues

aggressive growth

agency relationship

AnT k{n
aggressive stocks yM BC RAoU  Bw
SwA nApBM wT RAoU pA

agency theory

aging accounts receivable analysis

nAqnB o ,kB nU
RAo Am Swo ,v]nTwj
agenda audit sheet
woMBve nB nTwj

aging accounts receivables

k ozT Tj jB  Ao AnA


kB MAn

agenda

agenda sheet, work order

RB S{AjjB ,nB nTwj

TBnj BMBve Bp dU q\U


Bp gnBU KveoM)dU q\U
(TBnj BMBve
aging notes analysis

agent commission
agent funds

TBnj jBwA Bp dU q\U

(nAqnB BM) B v e
B ]

agent representative / factor

nAqnB ,kB ,B
agents commission, commissioner

nB Ae
agent, correspondent, broker,
underwriter, jobber

wA ,nAqnB ,kB ,nAqnB


\ L
aggregate cost
( q) \ q
aggregate data
k{ nC] RBA
aggregate amount

aging of receivables

TBnj BJBve w q\U


RBLB kMBp
aging of receivables
aging schedule
kMBp k]
agio
Q (ow) o
agiotage
Ao
agioteur
pBM Tw
agreed bid
AU jn ~B B kAq
agreed price
AU jn S
agreed upon procedures engagement

AU B{n BL oM kwn


agreed value policy

aggregate deoreciation, accumulated


depreciation

T{BLA TwA

aggregate expenditure

(Tj) ZnBh \
aggregate income
 kCnj
aggregate indemnity
 SAo
aggregate liability
kM \
aggregate market demand nApBM  BBU
aggregate market supply
nApBM  o
aggregate supply
 o
aggregate, collect jo T{BLA ,jo ]
aggregate, total ,TwQ M , AoT ,]
\ ,T{BLA
k{ ] RBA
aggregated data
aggregation
] ,\U
aggressive attitude
Ao{BioQ jnioM

k{AU xpnA BM BM
agreed-upon procedures

B{n ,AU (BAnTwj) B{n


AU jn kwn
BSA ,AU
agreement
agreement by arbitration Se BM AU
agreement parties

(BSA) jAjnAo o


agreement price
k{AU S
agreement regarding international trade
in steel

j AM RnB\U nBMnj BTA


agreement to sellby installment

BvA xo jAjnAo


agreement, covenant, contract, treaty,
charter

jAjnAo ,LT AU ,nAo

agregrate debt (liability)

agregrate debt (liability)

\ kM ( kM)


aid

allocation of preliminary judgment

328

all-financial resources concept

B MB U A
all-inclusive approach

aida (attention, interest , desire , action)

B koi BnBa eAo


A e L
air way bill (AWB)
A e BnBM
air way bill of lading
A BnBM
air waybill
A e BnBM
aircraft
A  Bw ,BQA
aircraft cargo manifest ,A nBM BnBA
BQA B (SvB)  BnBM
airfreight consignment A d BwnA
airmail receipt
A SvQ kwn
airmail, airletter
(A) BQA B
air consignment note

aleatory transactions

(vB{) BpC ShM RB


TiBw BC
algebraic method
(oL]) Bn xn

{ xn ,B] jon
all-loss insurance

RnBvi BU M ,RnBvi  M
RAo i BU M
all-risk insurance
all-share index
Bw  }iB{
alleviate
pA TwB ,jo oT ,jAj hU
allied company = affilited company

TvMA So{
allied expenses (shared)

( oTz) TvMA ZnBh


TvMA 
allocatable profit
}~hU MB jw
allocate
,jo {ow ,jAj }~hU
j vU
allied member

alert

allocate cost to processes

algebric sum (amount)

allocate resources to functions

(kU) oAj M q }~hU

(oL] RB pA Be) oL] L


algorism or algorithm

BTv M MB }~hU
allocated cost

oL] vvU LwBd ,TnA

(k{{ow) TB }~hU q

algorithm

allocated stock

e AoM }hz RAno kA \


(Fv e) nB B\A xn ,Bn v
alidatev
kzhM nBLTA
alien corporation
]nBi So{
alienable
xo B BTA MB
alienation of assets
BAnAj o~U

allocating indirect costs

TB}~hU (jA)j]

Tvo Bq }~hU
}~hU BL
allocation bases
allocation of cost

q (}~hU) vU
allocation of cost to jobs

all inclusive statement

BnB nB{ M q (}~hU) vU


(RBA) Ao{  T JBvdUn

allocation of fund

all purpose financial statement

k ] (vU) }~hU
kB  AoM B Rn
o i BU M
all risks insurance
all risks insurance policy o i BU BM
all year round operation
all-figures

Bw owBUow jo
BnA 

allocation of overhead, overhead


allocation

nBMow vU

allocation of preliminary judgment


about materiality

SA c w nBMnj A RB

allocation of resources, resources

alternative examiner, alternative

329

allocation of resources, resources

allowance for returns

allocation

allowance for sales discount

MB (}~hU) vU

allocation of variances

BTzoM oil

xo RBhU AoM oil JBve

q RBAodA }~hU

allowance for sales returns

jqTwj (}~hU) vU
vU Bknj
allocation proportions

allowance for sampling risk

allocation, appropriation,

allowance for sampling risk (ASR,

apportionment, proportional to

precision)

allocation of wages

recorded amount

xo BTzoM oil


o L MB vn oX Ake

(Sj) o L MB vn oX Ake

k{ SLY L BM KwBT }~hU xn ,vU

allowance for uncollectible accounts

allocationally efficient market

RBLB oil

k{BM AnB ,Bow }~hU Bd pA  nApBM


jAj ] }~hU
allot
alloted shares
k{ jAj }~hU Bw
allotment period
nBLTA }~hU nj

allowance in selling price

allotment schedule

allowance, additional, provision,

(RAnBLTA ,]) }~hU k]

xo S nj RBhU
allowance method

(RBLB , TwA) ooil xn


emolument

allotment, allocation, apportionment,

allowed time

appropriation, expertise, assignment

alpha

,Bow FU RBvw M Bw }~hU


pU ,vU ,nBLTA vU

alpha risk

jBA
pB\ Bp
BC Ko
BC o i BTeA

alteration of asset for improvement

allowable overdraft

jLM S] AnAj oU

(BM) pB\ S{AjoMBA

alteration of capital, change in capital

no ,jBA e ,S kU ,hU

alteration of the articles of association

allowance

Bow nj oU

allowance for bad debts, provision for


bad debts

k{Siw RBLB oil

allowance for doubtful accounts

A z RBLB oil
allowance for efficiency
CnB oil
allowance for overvaluation of branch
inventory

L{ B j] S BA
allowance for purchase discount

koi hU AoM Aoil

BwBwA jB RAoU


alteration of the articles of statute

BwBwA jB RAoU


alteration of the books oUBj bA oU
altered account

k{bA jni JBve

altered entries

k{ bA oU BSLY
alternate member
kLA 
alternate procedures
RBT B{n
alternation of capital
Bow nj oU
alternative
{ ,nB An

allowance for re-arrangement of

alternative examiner, alternative

machinery

inspector

RC{B yAnC kk\U oil

kLA tnpBM

alternative hypotheses

amortized, depreciated

330

qB] Bo
alternative investment market o nApBM

american society of certified public

alternative manager (director)

BoC wn AnAkMBve B]
TwA MB
amortizable
amortizable cost
TwA MB q
amortization ,jzB BAnAj TwA
BvAM A qnA

alternative hypotheses

kLA ok
alternative minimum tax

RBB Ake xn
alternative procedures

RBT B{n ,Th Bn

accountants (ASCPA)

amortization (depreciation) schedule

alternatives indentification

BkM BwB{ ,j] BnBAn BwB{


k{ BjA
amalgamate (to)
amalgamation
BSo{ BjA ,T\

amortization base

amalgamation, combination

amortization fund

AnAj So{ ka B j (KoU) BjA


BMA
L

ambiguous
ambiguous audit report

woMBve L xnAq
,jo o kk\U ,jo bA
jAj oU
amend an account jo bA An MBve
amended entries
k{ cd~U BSLY
amended invoice
eA koi Bw
amended statement k{bA JBvdUn
amendment B eA jB ,BdA d
amendment
eA ,T
amendment entry (eA) dd~U SLY
amendment to entries TLY A cd~U
amerce
jo k o]
amend

amercement, penalty

RApB\ ,o ,o] .o] ,o]


american accounting association
(AAA)

BoC nAkMBve \A

american institute of certified public


accountants (AICPA)

BoC wn AnAkMBve \A
american national standards institute
(ANSI)

amortization cost

(jzB BAnAj) TwA q


TwA ]

amortization of bond discount and


premium

ambiguity, uncertainty, uncleared


effects

TwA k]
q TwA BL

BoC BjnAkBTwA \A

o AnA ov o ( TwA) }~hU


amortization of capitalized costs

ZnBh TwA ,k{ ABow ZnBh BA


AnAj JBve M k{ n
amortization of cost of issued bonds

o AnA nBzTA Bq TwA


amortization of goodwill

ow (BA) TwA


amortization of intangible assets

jzB BAnAj TwA


nB]A TwA
amortization of lease
amortization of loan

SiAjoQ oil o pA) A TwA


(\nkU
amortization provision (reserve)

(q ,kM) TwA oil


(q) TwA fo
amortization rate
amortization reserve funds

TwA TikA ]
,q) jo Tv
A \nkU SiAjoQ (SiAjoQ ,A ,kM

amortize, depreciate

amortized mortgage, amortizing


mortgage

k{ Tv n
amortized, depreciated
k{ Tv

amortizing loan

analyzing profitability, profitability

331

amortizing loan

v A
k{ kFU L
M kM L
BM M kM L

amount certified
amount due to
amount due to bank
amount due to taxation

RBB SMBM kM L
TiAjoQ L

amount paid
amount paid in kind

analysis of differences

RBTiA dU q\U
analysis of financial statement

B BRn dU q\U
dU xnAq

analysis report

analysis report on performance

RB dU xnAq
analysis review procedures

(u] M) ko TiAjoQ L


amount paid in specie

dU wnoM Bxn
analysis schedule

(w B QM) k TiAjoQ L

dU q\U (oMnB) k]
odU ,dU q\U }~hT

amount paid per share

analyst

w o SMBM TiAjoQ L
TiAjoQ L
amount payable
amount prepaid
k{ SiAjoQyQ L
amount repaid
jAjoTwA L
amount to
oM k{ BM

analytic(al) techniques

amount written-off

woMBve nj dU xn
dU RBA
analytical data
analytical evidence
dU kA{
analytical function
dU yB MBU
analytical hierarchy
dU KUAo vw
analytical method
dU q\U xn

k{ joM q M L
,L ,Aq ,nAk
L M kwn ,oM k{ BM
oM BM
amounting to
amounts on order
xnBw L
amounts outstanding
kz qnA BL
amounts transferred
TB BTA BL
amounts vained
k{ o jM BL
amounts written off k{ joM q M BL
amount, sum

analysis and classification

dU q\U BUnB
analytical (review-procedure)

dU wnoM
analytical auditing

analytical methods in accounting

nAkMBve nj dU q\U B{n


analytical procedures risk

dU B{n pA {B z k o i
analytical procedures risk (APR)

kML dU q\U
analysis and classification of costs

dU (B{n) BwnoM vn
analytical review

Bq kM L dU q\U
analysis and supervision

RnB dU q\U
analysis by customers

BoTz KveoM dU q\U

(woMBve nj) dU wnoM


analytical review procedures

dU wnoM Bxn
dU pC
analytical test
analytical-deductive
wB ,dU

analysis by territories

analyzing disbursements

xo B KveoM dU q\U


BMBve dU q\U
analysis of costs
Bq dU q\U

analyzing profitability, profitability

analysis of accounts

k BTiAjoQ dU q\U
analysis

nCjw dU q\U

aniticipation rate

aniticipation rate

annuity table

332
nj (hU) qU fo
k pA L SiAjoQ B

announcement, statement

annual premium

Bw xAjBQ ,Bw M e
annual rate of return

nBA ,A , C ,BM

(BBw) Bw jpBM (fo)


BBw nB]A

annual accounts (annual report)

annual rent

Bw BJBve ,Bw B BRn


BBw woMBve
annual audit

annual report of directors

annual auditing, yearly audit

annual reports and accounts

(Bw ) Bw M Bw woMBve
Bw BL
annual base
annual budget
Bw ]jM
annual cash flow
BBw ] xjo
annual charges (expenses) Bw Bq
annual closing Bw BBQ nj BJBve TvM

Bw B BMBve xnAq
annual salary increase e BBw yAqA
annual value
Bw xpnA
annual wage
(Bw jq) Bw jq
annual year-book
(Bv oTj) Bw oTj
annuitant
,v kSBnj }h{
oM ,(Bw) oMoTv
BvA M kLU
annuitize
annuity ,Bw oTv vAv ,nABw
Bw no ,Bw Bv BvA

annual closing entries

(BMBve TvM n M) Bw A BSLY


Bw jAjnAo
annual contract
annual cost budget
Bw q ]jM
annual cost report
q BBw xnAq
annual general meeting (AGM)

jB \ ,Bw \
annual interest, interest per annum
(annual)

BBw oM

annual internal audit report

Aok Bw xnAq

annuity agreement (or contract)

Bw BvA jAjnAo
l }h{
annuity beneficiary
annuity bond kwnow gnBU kM o n
annuity certain
 M e
annuity compound amount factor

iAj woMBve Bw xnAq


Bw ~io
annual leave
annual net present value approach
(ANPV)

Bw }Bi  xpnA xn
annual net sales
Bw xo }Bi
annual ordinary general meeting

BBw jB \
annual patent fee

Bw pBTAe
annual percentage increase

Bw yAqA knj
annual percentage rate (APR)

nABw LoU L B
annuity fund oTv k ,vA v ]
annuity future value factor

nABw UC xpnA nT B


annuity insurance

Bw oTv M ,oTv M
annuity method
, TwA LwBd
oTv xn ,vA v xn
annuity method of depreciation
annuity owner

vA v xn M TwA
o M KeB

annuity present value factor

Bw jpBM .oM fo ,Bw knj


annual percentage rate (APR)
annuity table

BBw fo

nABw  xpnA nT B


vAv k]

annuity, pension, age allowance, life

annuity, pension, age allowance, life


annuity, life interest
anti-trust law

no ,oTv
,SwAoU k B
nB~dAk A

anticipated (or anticipatory) profit

apportionment (cost apportionment)

333

application (request) for loan

A (SwAinj) BBU
application and allotment account

Bw ,}~hU JBve
application control

nB TA jn jw
anticipated exception rate

nB TA jn BLT{A fo
anticipated holding period

nAmBow nj
nB TA jn kCnj
nB TA jn S

anticipated income
anticipated price

anticipated productivity gains

B BjAkn oT ,joMnB oT


application for listing

tnM nj xomQ S] BSo{ BBU


application for shares through broker

j pA Bw (koi) BBU
application form

nB BBU o ,SwAinj o


application form for credit

noM nB TA jn B
anticipated return, Expected Return

nBLTA SwAinj o
application form for share

(ER)

nB TA jn jpBM
k pA L SiAjoQ
anticipation discount
SiAjoQjp hU
anticipation warrant
SiAjoQ jp 
anticipatory breach pA yQ jAjnAo jB 
k pA yQ  ,o  ,kwnow
U k
antidilutive
antidilutive security
Uk nAjBM AnA
anticipation

antidumping code

PAj k (Ao{) RAno


PAj k nA
Bw woMBve

application system
applied cost

TB }~hU q ,k{ vU q


TwAinj nBLTA
applied loan
TwAinj A
applied overhead
,k{Jm] nBMow
k{ jAj }~hU nBMow
jo BA ,TvM nBM
apply
applied credit

applying overhead to production

antidumping duties
anuual audit

appeal for tenders


applicability

(~ B) kAq SwAinj

Bw koi SwAinj o
joMnB Tvw

appoint

kU M nBMow (}~hU) Jm]


jo J~ ,T{B

appointed accountant

joMnB ,jBTwA SMB

J~ nAkMBve
JB~TA

appointment

applicable law

Ao]A MB B ,mB B


applicable laws and regulations

(oC)  RAno A

appointment of independent auditor

Tv toMBve JB~TA


appointment of new directors

applicable to customs duties

o nA e z
applicant (for the credit)
application

k BBU ,(nBLTA) BT


BSwAinj ,BBU ,joMnB

apportioned, allocated

kk] Aok JB~TA


TB }~hU

apportionment (cost apportionment)

{ow ,vU ,q pA knj }~hU


}~hU ,jo

apportionment of cost to processes

apportionment of cost to processes

eAo M q jo {ow

approved budget

334
appropriated stock

appropriated surplus reserve

apportionment, allocation

(q) jo {ow


jo U ,MBpnA

appraisal

k{oil jA

TB }~hU jApB TikA


appropriation

k{K~U nBLTA ,jw }~hU


appropriation act (bill, ordinance,

appraisal clause

jAjnAo nj MBpnA (k BM) o{


TwA jnCoM
appraisal definition
appraisal fee
MBpnA eqAe
appraisal method of depreciation

TwA U nj MBpnA xn
MBpnA xnAq

resolution, or order)

q AoM J~ ]jM
appropriation aid
B~TiA kCnj
appropriation budget TB}~hU ]jM
appropriation in aid
B~TiA kCnj

appraisal report

appropriation ledger

appraisal value

appropriation method

(JBpnA wT) hU xpnA

oAj M q ({ow) vU

jo U ,y\w ,MBpnA


k{MBpnA L
appraised value
appraiser, valuer
JBpnA
appraising service(s)
MBpnA RBki
appreciate

jo Ajnk ,TvAj An qa nk


AnAj xpnA yAqA
appreciation
appreciation depreciationand

(S B BM) qU oU


appreciation of value
xpnA oU
appreciation surplus account

approach

}~hU xn

appropriation of cost to departments

appraise, measurement

apprentice

RAnBLTA }~hU oTj

xpnA jApB JBve


joB{ ,pCnB
Bkj ,xo ,jon

appropriate

appropriation of overhead to
department

oAj M nBMow Bq vU

appropriation of overhead to processes

eAo M nBMow ({ow) vU


appropriation of retained earing

T{BLA jw }~hU
appropriation refund

kB jAjoTwA ,TB}~hU ]jM jAjoTwA


(Tj) kz o~ nBLTA
nBLTA SwAinj
appropriation request
appropriationitemized

( M ) q] M q] }~hU
approval of the balance sheet
approval of the budget

BpAoU K~U
]jM K~U

approval of the directors remuneration

(nBLTA) nAmA .|B~TiA , ,KwB


TB |B~TiA
appropriated
appropriated cost k{ jAj }~hU q
appropriated provision (reserve)

TB }~hU oil


appropriated retained income (retained
earnings or earned surplus)

TB }~hU T{BLA jw

Aok eqAe K~U


Ao{ kFU

approval of transaction

approval, confirmation, authorization,


confirm

kFU ,K~U
k{kFU

approved
approved accounts latest
approved budget

J~ BMBve oiC
J~ ]jM

approved capital budget

approved capital budget

J~ ABow ]jM
approved list

pB\ Swo ,k{kFU Swo


hU ,KoU
approximate figure
LoU n
approximate value
LoU xpnA
approximation
LoU \T ,KoU
apriori
]BTTwA , oM TL ,A
arbitaray price
nBTiA S
arbitrage nj Bq xo koi ,rAoTMnC
jw Kv n M nApBM j
approximate

arbitrage pricing theory (APT)


arbitral

assemble

335

rAoTMnC nAmS nU
Se AT ,nAj En

arbitral award, judgement, award

RB ,nAj En ,Se En


jo RB oM TL , MB kM
arbitrary allocation
nBTiA }~hU
arbitrary

arbitrary allocation process

nBTiA }~hU kCo

arms-length

jApC B

arms-length transactions

jB Ao{ nj e B ,L{M B


jApC B ,Tv B jB B
~U nAo
arrangement
arrangement with creditors

AnBBTvM BM ~U nAo


BjAj U ,A KUoU
array figures
ow (jAkA) BnA
arrear debt arrearage
 kM
arrearage
T{BLA jw
arrears jBTAK BkM , BTiAjoQ
arrears of taxes
RBB BBM
arrival draft
B jn nBLTA RAoM
arrival, entry, admission
jn
article
(B) jB ,B SLY
\ B Bpn nj B ,Bpn UnC
So{ BtBwA
article of incorporation
array

articles of association, memorandum of


association (incorporation), corporate
charter, instrument of association,

arbitrary transfer pricing

letters patent memorandum of

iAj RBTA nBTiA nAmS


nAj ,o\B ,Se
arbitration
arbitration agreement
Se nj AU
arbitration clause
Se o{
arbitration committe
nAj T
arbitration fee
nAj eqAe
archive
BBM
area franchise
A xo pBTAe
area sampling
A o
area, territory

arise kCoM ,TwBioM ,k{ AkQ ,kC yQ

association, articles of partnership

arithmetic mean (arithmetic average)

asked (or ask) price

MBve wT ,jk B


RB keA
arithmetic unit

asking price

arithmetic weighted average

(MBve) p B
Bn BLT{A
arithmetical error

BwBwA ,BU So{ BwBwA ,BTo{


Bwo So{
B BnA M C
articulated
artifical capital (~) TiBw Bow
artificial intelligence
~ x
artificial person
e S~h{
ascertainment in auditing
ashore (on band)
ask price

woMBve nj dU
eBw n ,nB nj
B k o S

k{o S ,jBzQ S
 T) k{o S
(k{oM An B SwA jBC k{o
SBe ,L]
aspect, feature
assemble
jo KoU ,jo rBT

assembly language

assets lost or destroyed

336

assembly language

vBoM BMp
assembly line
rBT i
assert jo nBzBQ ,jo BM ,T{Aj nBA
assertions, management assertions

RAnBA ,BnAq ,Sok BBjA

asset destroyed

k{k AnAj

asset in the hand of third party

WBY }h{ Swj nj AnAj


AA oTj
asset register, asset ledger
asset replacement reserve (provision)

assess tax, tax, levy

AnAj U oil

(jo  ,jo ,TvM) RBB


B MBpnA
assess the goods
assessable
MBpnA MB

asset revaluation, revaluation of assets

assessing risk exposure

asset side

assessment in auditing

vn oMAoM nj omQKwC jnCoM


woMBve MBpnA
assessment notice
}hzU oM

asset side of the balance sheet

assessment of control risk

asset stripping

oT vn (jnCoM) MBpnA

AnAj MBpnA kk\U


AnAj Swo

asset schedule

(JBve nj ,BpAoU nj) AnAj o


BpAoU BAnAj o
,k{To dU AnAj ,To{ kM B koi

assessment of duties

(koi S op M An To{) jo oiqM

o nA e U

asset structure

assessment of internal audit need

asset surrendered

iAj woMBve M pB jnCoM


RBB (}hzU) MBpnA
assessment test
]U pC
assessments
BBjAj njB AnC

asset turnover

assessment of tax

assessor, surveyor, estimator, appraisor

AnAj nBTiBw
k{nAmA AnAj
,AnAj xjo

asset turnover ratio, assets turnover


(ratio)

AnAj xjo (SLv)

asset under construction

U SiBw Bo] nj AnAj

S oLi , .JBpnA  ,JBpnA


asset
AnAj
asset allocation
(Bow) AnAj }~hU

asset utilization ratios

asset and equity

asset-accountability unit

Bw BLeB e AnAj


kM AnAj

asset valuation

AnAj onBM BTLv


BAnAj xpnA U

SMBY AnAj  M T JBve

asset and liability

asset-backed fund

asset attributable to capital

BAnAj ATzQ BM ]
assets and liabilities
BkM BAnAj

Bow M jBTwA MB AnAj


asset classification
asset cost

assets attributable to capital

BpAoU nj BAnAj kML


AnAj k{ BU S

assets in the hand of third parties

asset cover (ratio)


asset coverage
asset depreciation

Bow d pA) Bow M jAj SLv BAnAj


(kAk{ nAkoi

AnAj y{Q SLv


AnAj y{Q
AnAj TwA

|Bh{A Swj nj BAnAj


assets lost or destroyed

Tn Swj pA BAnAj

assign (or eligible applicant), allocate

attainable cost

337

assign (or eligible applicant), allocate

association of accounting technicians

jAj }~hU ,jAj BTA ,jo Ae


nAmA MB nBLTA
assignat, banknote, bill
tBwA
assigned
BTA
assigned stock
TB }~hU jA
assigned value
w AoM k{ U xpnA
assignee
oMAe

(AAT)

assignable credit

assignee in bankrupcy
assigning

Tv{n nA nj ~U RF
nAmA

assignment for the benefit of creditors

WBY }h{ jq jnAm SBA


assignment of accounts receivable

TBnj BMBve T{Am o


assignment of lease

o] wU nB]A jn nAmA


assignment of life policies

oj M o M e nAmA
assignment, draft

,U ,U ,vU ,}~hU ,nAmA


Ae
ko .knAmA
assignor / assignee
assistant director-general (ADG)
assistant finance manager

 ok B
B ok B

assistant managing director


associate

B ok B
T{Aj jAj Mn ,k{ TvMA

associate of the institute of chartered


accountants in England and Wales
(AICAEW)

q BTvA oLi AnAkMBve \A 


associated company = affiliated
company

TvMA So{ ,o nB\U keA


associated undertaking
o keA
associated with
SwQ RBA
associating cause and effect

S MAn

nAkMBve BvU \A

association of authorized public


accountants (AAPA)

pB\ AnAkMBve \A

association of south East Asian


nations (ASEAN)

(CwC) o{ J] BwC jBdUA


assume, bear

jo o ,jo dU ,jo LU


k{ SB o kw
assumed life of asset
AnAj o o
assumption
k ,o
assumed bond

assumptions for budget preparation

]jM U RBo
M ,BA ,jBA
assurance services
jBA RBki
assure
k{ ,jAj BA
assured, insured
k{ M ,nAmM
assurer
k M ,oM
assurance

asttest function

jnBLTA RBki ,jA RBki


woTwj k
asymmetric information
nBTB RBA ,RBA M Bv
asymmetrical information nBTB RBA
at call
LB Ak ,Gn
at owners risks

B k M vn ,B KeB q M
Sn M ,nAkj

at sight

at-the-money option
atonement

xo B koi nBTiA oM


ABU ,j ,nB

attached account

(BjAj wU)k{ U JBve


SwQ jBwA
attached documents
attachment, supplemental instrument,
appendix

 ,SwQ ,BjAj En ,BdA

attacked account

(BjAj wU) k{U JBve


~e MB q
attainable cost

attainable standard

attainable standard

audit period

338
MBTwj MB jnAkBTwA

attained age normal method

audit

wnoM ,MpBM ,woMBve

audit adjustment entries

jw q MyQ AoM {n
ne xAjBQ
attendance bonus
attendance book
JB ne oTj
attendance money
ne jq
attendance sheet
ne n
attendance time
ne RBA
attendance, supervison, monitoring

woMBve kU BSLY
audit and accounting guidelines
(AAG)

woMBve nAkMBve Bjn


woMBve jon
audit assurance
woMBve jBA
audit approach

audit audiences, documentary evidence,


evidential matter, audit evidence

ne ,RnB
attention directing techniques

]U K] B{
attention getting techniques
attest
attest audit

]U K] B{
A ,jnBLTA ,kFU
oj B ,jnBLTA woMBve
Tv woMBve

woMBve kA{
audit brief

kwn o ]U ,woMBve o ]U
woMBve kFU
audit certification
audit committee
woMBve T
audit committee charter

woMBve T (nz) BC
audit completion checklist

attest audit, financial audit, statement


audit

woMBve ,B BUn woMBve


Tv woMBve oj B ,jnBLTA

attest function

jnBLTA y ,jAj A
BA jo A
attest the signature
attestation
,woMBve BU xnAq nk
jnBLTA RjB{
j{ A
attestation clause

audit considerations
audit cycle

woMBve Swo
woMBve RB e
woMBve ioa

audit decision aids

woMBve BAn BTva


nB] jAjnAo
audit evidence
woMBve kA{
audit failure
woMBve n~
audit engagement

audit fee (auditors remuneration)

attestation engagement

jnBLTA RBki jAjnAo


jnBLTA RBki
attestation services
attorney paper, ower of attorney, proxy
(document)

BTB
attorneys fees
 eqAe
attorneys letter woMBve nj  kFU
attorney, lawyer, procurator

attributable profit
JBvTA MB jw
attribute
~hz ] ,s
attributes sampling
Bs o
auction market
ZAoe nApBM
auctioneer
nAmZAoe

audit
audit
audit
audit
audit
audit
audit
audit
audit
audit
audit

woMBve eqAe
woMBve koQ
file
findings
woMBve BTB
firm
woMBve vw
functions
woMBve B
instructions woMBve BAnTwj
literature
woMBve RBMjA
objectives
woMBve Bk
of accounts
BMBve woMBve
office woMBve nAjA ,woMBve oTj
opinion
toMBve o nBA
period
woMBve nj

audit plan

auditors certificate

339

audit plan (audit planning memorandum)

woMBve bo ,woMBve BoM


woMBve nB (An) ,

audit practice

audited

k{ woMBve
audited accounts k{ woMBve BJBve
audited accounts latest

audit procedure

woMBve kwn xn ,woMBve nB xn


woMBve (kAo) eAo
audit program
woMBve BoM
audit questionnaire
woMBve BzwoQ
audit process

k{ woMBve BMBve oiC


k{ woMBve L

audited amount

audited consolidated accounts

k{ woMBve U BJBve


audited statement

audit questionnaire form

woMBve BzwoQ o
audit recommendations
audit
audit
audit
audit
audit
audit
audit
audit
audit

woMBve BjBzQ
woMBve MAn
relationsships
report
woMBve xnAq
risk
woMBve o i BTeA
risk model toMBve o i BTeA k
rotation BwoMBve yioa (U)
sample
woMBve
sampling
woMBve nj o
software
woMBve nAqAo
stamp
woMBve o

audit standards, auditing standards

woMBve BjnAkBTwA
audit strategy

woMBve  bo ,woMBve sUAoTwA


woMBve 
audit techniques
audit terms woMBve ~~hU RBe A
audit test check woMBve zBpC kwn

k{woMBve JBvdUn
kwn jn Sv

auditee
auditee response

kwn jn Sv gwBQ


auditing around the computer

BAn pA jBTwA BM woMBve


auditing at intervals (throug the year)

Bw A nj woMBve
auditing at the end of the year

Bw oiC woMBve
woMBve oAj
auditing department
auditing guidelines woMBve Bjn
auditing latest
woMBve oiC
auditing practices board (APB)

woMBve Ao]A S
auditing practices committee (APC)

woMBve Ao]A T
auditing principles, principles of
auditing

woMBve A

auditing report, audit report

woMBve xnAq

audit test deck


auditing standards board

zBpC RBA BM ABAn woMBve


woMBve pC
audit trail
 o\p ,jBwA MBjn

woMBve BjnAkBTwA RF

audit test, audit trail

audit work schedules

woMBve RB kMBp Ak]


woMBve oMnB
audit working paper
audit year
woMBve Bw
audit(ing)
woMBve
audit(ing) manual
woMBve AnTwj
auditability woMBve SMB ,woMBve MB

auditing standards executive


committee

woMBve BjnAkBTwA Ao]A T


auditing, to audit

jo woMBve
toMBve

auditor
auditors certificate

toMBve kBU ,toMBve A

auditors examination

available capacity

340
authorized data

auditors examination

toMBve (BdTA) yBpC


toMBve n
auditors policy
auditor, public accontant
toMBve

authorized issues

auditors standard report

authorized minimum share capital

jo K~U ,pB\ RBA


nBzTA AoM pB\ (AnA) Bw jAkU

BwoMBve jnAkBTwA xnAq


authentication

authorized

kw B Sd kFU k~U ,kw \vU

authorized

authoritative guidelines

authorized

B . AoC Bjn


wn RBoz
authoritative literature
authorities
RBB
authoritive principle
nBLTA A
authority
,nBTiA KeB
v B ,nAkTe }h{ ,nBTiA
Tj o AnA
authority bonds

authorized
authorized

pB\ Bow Ake


pB\ MB
resources
share
pB\ Bw
signing officer
BA knAj
stock
pB\ w jAkU
wages rate jqTwj wn fo

automated system for customs data)


(ASYCUDA)

(AjwC) o BjAj AoM nBji Tvw


nBji (pAU) pAoU
automatic balance
automatic balance accounts

authority for payment

pAT BJBve

SiAjoQ (nBTiA) p\
p\ BM nBTiA

authority option

authority option for reimbursement

] jAjoTwA p\ BM nBTiA
authorization

p\ ,q\U ,K~U ,nBTiA U


authorization form for payment,
payment authorization form

SiAjoQ nTwj o
authorization option for reimbursement

] jAjoTwA nj nBTiA e

automatic data processing (ADP)

BjAj nBji xpAjoQ


SMBY BS{AjoM
automation wBUA ,Tvw jo nBji
autonomous branch
Tv L{
autonomous divisions
Tv BzhM
autonomous expenditures Tv Bq
autonomy
jApC ,TwA
auxiliary activities
 RBAkA
auxiliary capital (A o)  Bow
automatic withdrawals

auxiliary enterprise

authorize

BA RBki , RBki


,oj M nBTiA B e jAj ,jAj SB
wn B p\ jAj
pB\
authorized
authorized auditor

wn toMBve ,pB\ toMBve


authorized bank (nBTiA AnAj) pB\ BM
authorized budget allowance pB\ ]jM
authorized capital (nominal capital)

k{ K~U Bow pB\ Bow


pB\ q
authorized cost

auxiliary equipment

 RAq\U B RC{B
 RB
av. = average
B ,RnBvi
auxiliary operations

availability of books
available by...

oUBj jM toTwj nj
///o pA toTwj nj

available capacity

(toTwj nj) A So

available data

axiom

341

available data

j] RBA
xo AoM jBC
nB SBw
Ao A
j] jpBM
(vU) jBC jApB
xo AoM jBC

available for sale


available hours
available loan
available return
available surplus
available-for-sale

avoid, sustain
avoidable cost
avoidance

jo nAkTzi ,jo qoQ


omQJBT]A q
JBT]A ,

avoidance clause, defeasance clause

jAjnAo BA jB ,gv k , o{


avoidance of a contract

available-for-sale securities

jAjnAo 

xo AoM jBC nAjBM AnA


k ,B ,wT

average

avoidance of takeover

So{ k{ kM ,KeB~U pA (JBT]A) pAoTeA

average annual return on investment

avoiding costly mistakes

method

qoQ RBBLT{A pA pAoTeA .JBT]A


qB] ,En ,T ,e
award
award of damages
RnBvi AoL]

nAmBow jpBM fo B xn

average annual return, on investment


method, average cost method

B xn
average bond, indemnity bond

RnBvi AoL] BTB


average

collection

period

average

number of days receivables outstanding

nB\U RBLB nj
q wT
average cost (expense)
average cost price k{ BU S wT
average day-supply
xo nj wT
average deviation
(nBC) wT AodA
average down
koi S B yB
average purchase rate
koi wT fo
average rate per hour

SBw o wT fo
average rate per unit
average stock

keA o wT fo
j] wT

average stock keeping (holding)

j] nAk wT
average stock level j] wT c w
average yield
wT jpBM
average, mean
B
average, median
B
averaging
owT

axiom

nB{C  , A ,kM A

Bb
baby bonds

xpnA o AnA


(k{ SzoM) k{ RAoM
back charges
k{B\A ZnBh SiAjoQ
back bill

back door financing

o pA B FU ,Tvo B FU
nBTo
T{m RBB
back duty
back freight
B Rj q
back order
kzdU xnBw
back pay
 jqTwj SiAjoQ
back rent
jBTA K nB]A
back taxes
jBTAK RBB
back up
t kn

k{ MBpnA kk\U AnAj BL oM TwA


backlog reporting 
BxnBw xnAq
backward integration
LB BM BjA
bad (check, debt)
(kM ,a)
bad climate allowance

A JC kM jBA
Siw MB K ,Tiw K
bad debt
bad debt expense k{Siw RBLB q
bad debt provision

k{Siw RBLB oil


bad debt realized

k{ Siw RBLB SBpBM


bad debts allowance account

back-to-back credit (countervailing


credit)

A z RBLB oil JBve

BUA nBLTA ,AATzQ A


back-to-back loan
MBT A

bad debts recovered

back-up calculation sheet, backing

bail

RBLwBd n
,T{m gnBU M
backdate
,kw U A gnBU oM k hnBU T{
jAjnAo Ao]A AoM jo LwB M 
gnBUyQ
backdating date
backer
(Bo) o{

bail bond

backing away

jBzQ BS jo SBn


vSzQ n
backing sheet
backload
]o d
backlog
kBuQ
backlog depreciation

bail credit
bail out rule
bailable
bailee

k{Siw RBLB SBpBM


SB ,SB
BSB ,BA]
BTB nBLTA
kB pA ZnBi SB
nAjoMSB
oSBA ,nAjSBA ,A

bailment

,oSBA M nAmSBA w M B jAj dU


k M jo jApC ,T{Am SBA ,j (k)
SB
knAmA ,nAmj ,nAmSBA
bailor
bailout
Bow RB\

bailout payback

bailout payback

bank charge account

343

Bow RB\ .SBpBM nj


bailsman
B
balance pAoU ,kB ,pA ,S Rn
jnCnj pA Be M

balance sheet classification

balance at the end of the year, end of

balance sheet consideration

the year balances

BpAoU nj ]U MB RB e
BpAoU gnBU
balance sheet date
balance sheet equation
BpAoU jBU
balance sheet format
BpAoU {
balance sheet heading
BpAoU A
balance sheet method
BpAoU xn
balance sheet value
ABpAoU xpnA

Bw oiC BkB

balance brought forward (B/F)

(L Bw) L d pA  kB
balance budget jBT ]jM ,pAT ]jM
balance carried forward (C/F)

(kM Bw) kM d M  kB
 kB
balance due
balance of accounts
BJBve kB
balance of external claims RBLB kB
balance of foreign exchange pnA pA
balance of foreign trade

]nBi RnB\U pAoU


balance of goods and services

RBki BB pAoU


,SiAjoQ kB
SiAjoQ pA ,SiAjoQ pAoU

balance of payment

balance of revenue and expense

Zoi ij pA
balance of trade, trade balance

BnpBM pAoU ,nB\U pA


balance off

kB BTA ,BJBve bBTTA ,o kB


kk] nj M BJBve
balance on current account

nB] JBve kB
balance on goods and services
balance on hand

RBki B JBve pA
j] ,j] kB

BpAoU nj BJBve kML


balance sheet comparative

(AvB) L U BpAoU

balance sheet value of asset

AnAj ABpAoU xpnA


balance sheetproforma

(o BnA BM) o BpAoU


pAT A
balanced items
balanced scorecard approach

balancing figure
balloon
balloon payment

vn kB{Q
A v oiC
B\ SiAjoQ

baloon maturity

tnnj B kwnow BM o AnA


BM
bank
bank acceptance
BM xomQ
bank account
BM JBve
bank account balance
BM JBve kB
bank account reconciliation statement
bank balance
bank bond

position)

bank book

balance sheet approach

bank certificate

ABpAoU (xo) jon


(A)BpAoU woMBve
balance sheet budget
ABpAoU ]jM

bank charge

balance sheet audit

JBve j kB M
T jk

balancing of portfolio

balance sheet (statement of financial

B S Rn ,BpAoU

pAT MBpnA xn
okB

balancing

BM L U Rn
BM j] kB
BM SB
BM oTj ,BM aoTj
BM A
BM q ,BM jqnB

bank charge account

BM Bq JBve

bank confirmation, bank report,

bankruptcy risk

344

bank confirmation, bank report,

bank reserves

confirmation letter (from bank)

bank service charges

bank correspondent
bank credit account

BM kFU
B o BM
BM nBLTA JBve

bank credit, lines of credit

BM RvU ,BM A BM nBLTA


bank current account BM nB] JBve
bank debt
BM kM
bank declaration
BM BnBA
bank deposit
BM joPw
bank deposit account BM joPw JBve
bank deposit liability
BM joPw kM

BM oBil

BM UBki Bq
banks clearance house BBM BQBBQ BA
banks draft, bank bill
BM RAoM
banks liabilities
BM RAkU
banks transfer
BM Ae
bankable bill
BM nj B MB RAoM
bankbill
tBwA ,BM RAoM
bankers automated clearing system
(BACS)

BBM BQBBQ ABAn Tvw

bankers cheque, draft, cashiers


cheque

BM a
nAkBM K e
bankers order BM M nTwj ,BM Ae

bank discount

bankers lien

BM hU ,BM q ,BM qU


BM qU fo
bank discount rate

bankers payment, inter banks payment

bank draft (bankers cheque; bankers


draft)

BM Ae ,BBM M SiAjoQ
nAjBM

BM RAoM ,BM Ae
bank facilities
BM RvU
bank float M ] SiAjoQ M Bp B
JBve C pA S{AjoM BA BM

banker(s)

bank for international settlements (BIS)

bankers acceptance

AM JBve vU BM
BM SB
bank guarantee
bank interest
BM oM
bank lending rate
BM jo fo
bank loan (bank advance)
BM A

bankers draft order cheque

jo Ae a
BM SiAjoQ

bankers payment

BM k{U jBwA
nAkBM

banking

banking deposit account


banking principles

BM joPw JBve
nAkBM A
BM RB

bank mandate

banking transactions

nB] JBve jo pBM AoM SwAinj o


BM Ae
bank money order
bank note
tBwA

bankrupt, to go banrupt

bank overdraft, cash overdraft

bankruptcy of partnership

BM (JBve pA) S{AjoM BA


bank passbook BM pAkAuQ JBve aoTj
bank post bill
BM TvQ RAoM
bank post remittance BM TvQ SiAjoQ
bank quality BM nBLTA ]nj BM o AnA
bank report
BM kFU ,BM xnAq

bankruptcy

Tv{n ,k{ Tv{n


Tv{n
Bw So{ Tv{n

bankruptcy petition, petition

BjAj M Tv{n A SwAinj


bankruptcy proceedings
bankruptcy risk

Tv{n (BA) RBAkA


Tv{n vn

bankruptcy trustee

bankruptcy trustee

Tv{n SU

basic (wages- rate)

BQ jqTwj

bankruptcy verdict, adjudication of (in)

basic accounting concepts

bankruptcy

nAkMBve wBwA B
A jB
basic accounting equation
(Bow + BkM = AnAj) nAkMBve
basic audit process woMBve wBwA kCo
basic budget
(A) BQ ]jM
basic control
wBwA oT
basic cost
BL S ,wBwA q
basic earning (income)
BQ kCnj

Tv{n e

banks pension fund

batch processing

345

BBM TvzpBM k
BBM BjA
banks mergers
bar chart
(A)  nAj
bar diagram, bar chart, column diagram
barbell portfolios

(A) Tw nAj
o AnA \

bargain (to), negotiate (to)

jo B ,jp Ba a ,jo o Am


bargain purchase

koi nj hU To ,jp Ba BM koi


bargain purchase option
bargaining tariff

 S BM koi nBTiA
pBa oU

bargains market

(jp Ba MB) kTw jAj nApBM


jB~TA }iB{
barometer stock
}iB{ w
barter
(oUBU) BQBBQ B
barometer

barter agreement (contract)

oUBU jAjnAo B k
barter system

B jBL Tvw ,kTw jAj ,BQBBQ B xn


BQBBQ RnB\U
barter trade
barter transaction
(oUBU) BQBBQ B
base currency
BL Q
base pay
BQ e ,SMBY e
base period
(BQ) A nj
base price
BQ S ,BL S
base rate, key rate
(BL) BQ fo

basic earnings per share (BEPS)

w o (BQ) A jw
A Bq
basic expenditure
basic labor rate
jq BQ fo
basic of accounting
nAkMBve BL
basic of apportionment
vU BL
basic of customs duty o e miF
basic pension
SMBY oTv
basic period
BQ . BL nj
basic planning
(wBwA) BQ qnBoM
basic standard cost jnAkBTwA k{BU BM
basic wage rate
BQ jqTwj fo
basic yield, nominal return
wBwA jpBM
basing poin
S U BL
basing rate
BQ fo ,A fo
basing-point rate
EkL fo
basis of accounting, accounting
procedure

nAkMBve xn
vU tBwA
basis of allotment
}~hU tBwA
basis of apportionment
}~hU BL
basis of appropriation ] }~hU tBwA
basis of allocation

basis of contribution

base stock method of valuation (valuing)

M e SiAjoQ BL
base year

MBpnA nj BQ j] xn
BL Bw ,BQ Bw

basic (fundamental) accounting concept


accounting postulates, fundamental
accounting concepts

nAkMBve wBwA B

basis of cost allotment


basis point
batch

q }~hU tBwA
knj ,k

u] Swj ,u] UnBQ ,d

batch processing

ATwj xpAjoQ

batch-order costing, batch costing

benefit-cost analysis

346

batch-order costing, batch costing

beginning inventory

ATwj RB{nBw MBq


BQBBQ jBL
bater transaction

nj AkTMA (nj B ) j]
B A
beginning of month (B.O.M)
beginning of year (B.O.Y)
Bw pBC
behavioral accounting
nBTn nAkMBve

bean counters

BwoMBve AoM qCodU B


,A M n nApBM ,n nApBM
bear market
k An nApBM
k An 
bear position
bear raid
Bw xo AoM \
bearer bond, coupon bonds

BM o AnA
BM BA

bearer certificate

bearer check, check to bearer

Be ] nj a
B kM M

bearer policy
bearer sale, forward sale

(Bw) w xo
bearer security (bearer bond)
bearer seller

BM o AnA
(Bw) w k{o

bearer share (stock)

(Be ]nj) BM w
bearer share certificate BM w BA
bearer sharer (stock)
BM Bw
bearer-policy
B kM BM
bearish market
A M n nApBM
beating the market

nBT jpBM pA yM jpBM Kv ) nApBM oM L


(nApBM
MBz AkA
bed and PEP
bed and breakfast
BM BU B{
bed occupancy rate
ShU B{A Ko
bed-bug letter

behavioral accounting research

nBTn nAkMBve RBdU


BAn nAjBM AnA
bellweather security
bellwether
pBwS{ow Bw
below par (value)

ov BM xo ,wA xpnA pA oUBQ


i op
below-the-line
benchmark

y\w BL ,jnAkBTwA ,nB ,A


A BoM
benchmark protfolio (nB) A UoQ
benchmarking U ,qA ,nAjoMA
RB y\w nB
benchmark program

beneficial interest

e ,nAmBow pA {B oM ,kjw oM


BTA
beneficial owner, orginal owner

(A) A B
beneficial ownership

B M SLv SB
l
beneficial, beneficiary
beneficiary bank
l BM
beneficiarys bank
nAqnB BM
benefit
kBwn  ,kB ,S
benefit accumulated postretirement
obligation
benefit

UBA }A n BM MAn nj AB


begining of financial year

B Bw (pBC) A
begining of the year to date

gnBU A BU Bw A pA
nj A kB
beginning balance
beginning cash balance nj A k kB

benefit
benefit
benefit

TvzpBM pA kM T{BLA BAq kM


kB .q dU
analysis
expense (cost)
BAq q
in kind
ko BAq
list
kB yBpC

benefit-cost analysis

B vB ,S q dU q\U


Mo Bq BM Be

benefit-cost ratio, profitability ratio

benefit-cost ratio, profitability ratio

jw q vB ,nCjw SLv


BAq bo

benefits plan

benefits-provided ranking

RBki AnA BL oM kMSA


,S w M B U
T{Am VnA M
VnA
bequest
bereavement pay
kkAj e
berthage
pAkAo e ,wA nA
bequeath

best profit equilibrium point

jw oTM jBU 
jw oTM 
best profit point
beta coefficient
() BTM Ko
beta factor
BTM nT B
beta risk
BTM o i BTeA
beta stationary
BTM Ko jM SMBY
bias
ow ,K~U ,ow ,BU
bid and ask

w xo koi BS A


bid asked prices

SwAinj S .jBzQ S
bid bond guarantee (B.C)

~B nj So{ BTB


bid bond, bond, letter of guarantee

(koi) ~B nj jBzQ AnA ,BTB

bill of quantities (bill of materials)

347
big board

n (Bw) tnM
big boys, the
nqM B RBvw Aok
big eight
Sz AoM  SwA e A
/Sn nB M B] nqM woMBve vw
w Mo
big rubber ball
bilateral account
LB]j JBve
bilateral contract
LB] j jAjnAo
bilateral netting

BM jqnB Bq jAj yB


bilateral stockholding Bw MBT SB
bilateral trade
LB]j RnB\U
bilateral trade agreement

LB]j nB\U BTA


RAoM B Tw ,kw ,JBveRn ,L
bill bond kAq B ~B nj So{ BTB
bill

bill broker discount broker, bill dealer

RAoM B Tw j ,Aqi AnA nAqnB


RAoM qU nApBM
bill discount market
bill discount rate
RAoM qU fo
bill discounted
k{qU RAoM B Tw
bill for negotiation
B MB RAoM
bill holder
RAoM ] ko ,nAjRAoM
bill of credit, credit bill
nBLTA RAoM
bill of entry (customs)
A Rn
(RBo nj) jn BnBA ,jn
bill of exchange, draft, bill, draught,

bid price

letter of exchange

B B nAjBM AnA koi AoM jBzQ S


~B .kAq nj nBj
bid, tender koi AoM jBzQ ,~B ,kAq

bill of goods

bid-ticket lease bill

Shipment bill

SAo RAq\U RC{B nB]A


(kAq BM ~B nj) kjjBzQ
bidder
bidding up
w S joM BM
bidget execitopm
]jM Ao]A
big bang
k RAoU , nB\A

bill of material

big bath

bill of quantities (bill of materials)

bid rigging

BAnAj pA k A me ,<o JC>

nAjk B nAkj Ae ,Tw ,Ae ,RAoM


B ZnBh Rn

bill of lading (b/L), invoice, bill,

B e kw ,BnBM

,jA RB~hz Rn jA (o~) Sv


jA SwAinj oM
bill of particular

(jAoA e ,jAoA) RB~hz Rn


pB jn A Swo

bill of sale

board of trustees

348

bill of sale

BBL ,xo kw
(nAkj) S A

bill of sight

blank endorsement

o l kM vo
o{ k kM vo ,Be B

bill payable after sight

blank or zero balance confirmation

Sn pA uQ SiAjoQ MB RAoM


bill payable, note payable ,TiAjoQ kw
(TiAjoQ) SiAjoQ MB RAoM

blank transfer

bill receivable (B/R), note receivable

blanket appropriation

TBnj kw ,SBnj MB RAoM


RAoM SLY oTj
bill register
billing
JBvdUn BwnA

jAj }~hU kM) ]jM L  |B~TiA


(roQ Aq]A M
jnAm o
blanket mortgage
()  n ,SMBY BAnAj
 U
blanket recommendation
block
jo jkv
block flowchart
nB xjo jBw nAj
block method
BJBve o oT

billing cost (expense)

(JBvdUn B) nT B nk q
billing machine JBvdUn nk {B
bills
(nAkBM nj) qU MB jBwA
bills book
RAoM oTj
bills documents
UAoM jBwA

JBve kB Znj kM B Bi kFU


B kM Bw BTA 
/kMB BTA A M Bw  v kjBTA

block money

(Sv pB\ C kLU) jkv Q

bills documents payable

(TiAjoQ) SiAjoQ MB UAoM jBwA

block purchase of shares

RBj M Bw koi

bills documents receivable

(TBnj) SBnj MB UAoM jBwA


bills for collection () MB RAoM
bills payable (B/P)
bills protested

TiAjoQ (jBwA) RAoM


TwAiA RAoM

bills receivable, notes receivable

TBnj jBwA
B{o RnB
(nBLA nj) B j] RnB
k{kU y{Q
binding cover
binomial distribution
nBC pU
birth allowance
kU q 
bitateral
oj ,LB]j
black economy
Bw jB~TA
black leg
{JB~TA
black list
Bw Sv
black money
Bw Q
black market
Bw nApBM
blank bill
kw RAoM ,Be RAoM
blank cheque (check)
kw a
blank endorsed o{ k kM vo
bin card (store card)

block sample selection

( ) A{i Rn M JBhTA
blocked account, closed account
blocked currency
blocked funds

jkv JBve
,jkv [An Q
kLU MB o Q
k{jkv ]

blotter

(u oa oTj) k S{AjjB oTj


k AonB
blue-chip company
oLT nkT So{
blueprint for fraud
KU bo
board of arbitration
AnAj S
board of conciliation
dB~ RF
blue collar workers

board of directors
board
board
board
board

vn S ,ok S
vn RF
of governors
of inspectors
BwnpBM RF
of supervisors
nB S
of trustees
BA RF

boarding and search of means

boarding and search of means

book

349
bond-refunding decision

C wnpBM  Bw M jn
boiler room

o AnA qB] ~U


bonded debt

nBLo o pA Bw jo onApBM


A hv
boilerplate
bona vacantia
KeBM AA
bond
SB ,o ,kw ,o AnA

o AnA nBzTA pA {B So{ kM


bonded goods

o nBLA nj k{ jnAq o BB


bonded warehouse

bond accepting houses

RAoM xomQ RBvw


RkBU jBwA
bond anticipation notes
bond carrying amount, carrying value of
bond
bond conversion
bond discount

o AnA oTj xpnA


o AnA kLU
nAjBM .o AnA qU

bond discount and premium


bond fund
bond holder
bond indenture
bond issue

o AnA o ov


o AnA k
o AnA KeB
o AnA Ao{
o AnA nk

bond issue expense (cost)

k{ jnAq o B nBLA ,U nBLA


bonds authorized-unissued

pB\ o AnA


o AnA kLU
bonds conversion
bonds discount o AnA (ov ) hU
bonds dissent amortization
bonds payable

bonds payable premium

TiAjoQ o AnA o


bonds premium

o AnA (jApB) o


bonds premium amortization, premium
amortization on bonds

o AnA nBzTA q


bond outstanding method

o AnA o TwA


bonds redemption

( ,jo Swj nj) o AnA xn


bond premium, premium on bonds

o AnA ov TwA


TiAjoQ o AnA

kwnow nj o AnA koipBM


bonds with warrants

(o AnA) o Bw o


bond pricing
o AnA nAmS

SMBY oM fo BM o AnA


bonds, debenture, bearer, securities

bond rating

bond debentures, debenture stock, debt

o AnA (S B ]nj U) kMLUn


o AnA SLv
bond ratio
bond refunding
o AnA qB]

bond

bond sinking fund

bonus pool

o AnA SiAjoQpBM AoM ] joPw


o AnA B
bond swap
bond valuation
o AnA MB{pnA
bond yield
o AnA jpBM

bonus premium

bonus dividend
bonus plan

bonus share issue


bonus shares

bonus-penalty contract

bond-outstanding method

o AnA ov jo Tv

o AnA
qB] jw ,w jw
(zU) xAjBQ bo
xAjBQ 
xAjBQ
qB] Bw nk
qB] Bw

book

(nBBQ) Ao] {AjBQ jAjnAo


oTj

book (cost - value), carryover

book (cost - value), carryover

booking

oTj xpnA
oTj BJBve
oTj j ,oTj kM

book accounts
book debt

bought-out

350

(jo ) xoyQ B koi yQ


bookkeeping cycle
nAjoTj nj
bookkeeping without a journal

Bpn oTj kM nAjoTj


bookkeeping, double entry

book entry
book errors
book income
book inventory

SLY eo nj nAjBM AnA


oTj RBBLT{A
oTj kCnj
B oTj j]

oj nAjoTj
bookkeeping, single entry

o nAjoTj
books accounts and vouchers

book keeping, book-keeping cycle

nAjoTj
oTj Bp
oTj jw

book loss
book monetary income
book of account, account book

JBve oTj
book of final entry

Bpn jBwA BMBve oUBj


books of account

nAkMBve BSLY oBw Bpn , oUBj


To n ,jo kk{ oU
boom (to)
boomerang, antidumping
PAj k
boot
jw ,kB , ow
bootstrap

( oTj) B SLY oTj


book of original entry, book
of prime entry
book of prime entry

(A) A SLY oTj


Bpn oTj

book of secondary entry, book of second

k Rn M So{ pA BM knj koi


po RBo
border customs
bordereau
TQ
borrowed funds, loan funds

book value method

AoTwA ]
AnB]A onB
borrowed labor
borrower
koA ,koo
borrowers note
nBkM L
borrowing
AoTwA
borrowing by banks
BBM wU A miA
borrowing costs
B FU ZnBh
borrowing from banks
BBM pA A miA
borrowing power AoTwA (nBTiA) Rnk

book value method depreciation

borrowing power of securities

oTj xpnA tBwAoM TwA xn


w o oTj xpnA
book-keeper
uoTj ,nAjoTj

borrowing-up system

entry, book of final entry


book profit

BY SLY oTj
oTj jw

book surplus

A nj toMBve A pA yQ (T{BLA jw) jApB


/k kFU An C Sd kB o nBA jn
book value (of a plant asset)

(jz SMBY AnAj) oTj xpnA


oTj xpnA xn

book value per share

book-keeping by double entry

(Mj ,o j) nAjoTj


nAjoTj BSLY
book-keeping entries
book-to-market

nApBM S M oTj xpnA

nAjBM AnA oA SMB


BM M BQ Tvw

bottom-up forecasting

BM M BQ pA BL oM MyQ
koi Bpn oTj
bought dealM ,Bw B o AnA xo
BBM M B\ Rn
bought-out
(vw) oM pA nAkoi
bought day book

bounce

bounce

jM dM Bd M a SzoM
oj S o B

bouncing cheque, bad cheque (US)

TzoM a
bound, limit, restrict

jo o~d ,jo jkd


boundary of opportunity set

nAmBow BTo \ po ke
o o
bounded
bourse, exchange capital market
tnM
boycott

briber

351

RB odU ,kAjo n ,jo jo

branch account

L{ JBve
K{ nAkMBve

branch accounting
branch bank accounts

L{ BM BJBve
L{ oUBj
branch books
branch current account L{ nB] JBve
branch of contract
jAjnAo 
branch stock
L{ B j]
branches account
K{ JBve
branches books
K{ oUBj
brand

break even chart (graph)

ow M ow ( ) yB nAj
ovMow Ao{

break even conditions

break even time (BET)

jo Bp ,ovMow Bp
Bw S yB
break in share price
break of clause
jB 
break point even, break-even point

(nB B) ovMow  ,ow M ow 


~U xpnA

break up value
break-down

JBve kB q\U ,JBve A qn


kB dU q\U
(BMBve wnoM U) BMBve

break-down analysis
break-even analysis

ovMow  dU q\U
break-even point analysis

ovMow  dU q\U
break-even volume

ovMow  nj (xo B kU) \e


break-up price

(vw ) dA BM ,~U BM

nB\U Bz B ,UnB\U A ,nB\U S


brand loyalty |Bi ~d koi AkU

break-up value

oj nB\U B M nB\U B pA jBTwA oU

jwo xpnA ,BwA xpnA


break-up value
AnAj  xpnA
breakdown time
U Bp

breach of contract, break of contract

breakeven analysis

brand switching

owMow  dU q\U

jAjnAo jB jo SBn ,jAjnAo 


breach of fiduciary duty

 T{Am BQ op ,SBA nj SBi


nAjSBA
SBA nj SBi
breach of trust
,A w M o] JBUnA ,{jBTA

breakeven chart (breakeven graph)


breakeven point

owMow  nAj
owMow 

breaking-down time

jk\ jBC Bp ,U Bp

breadth of market theory

breath of market, depth of market

nApBM RBBw dU q\U


R~d U
break bulk
break bulk agent
Rd U B

nApBM 
jAj {n ,{n
bribe (to), kickback
bribe taker
(nAi{n) ni{n
bribed, bribable
({o) o{n
briber
({An) kj{n

break bulk cargo

k{ kMTvM d

bribery

budgetary fund

352

bribery

BzUnA ,nAi{n
bribery and corruption
jBv {n
bridging loan
RkBU A

budget deficit

british accounting association (BAA)

budget

BBToM nAkMBve \A
AnAqnB A
brokers advice
brokers contract (Ae) j jAjnAo
brokers loan
nAqnB A
brokers sold note
j xo A

budget

broker, dealer, tout, trader

budget

wA ,j ,tnM o]BU ,tnM nAqnB


brokerage commission, brokerage fee
task work

tnM nj nAqnB Ae ,jqnB


brought down

(JBve ] B kB jn nj) BQ M 
brought down balance, balance carried
down

BQ M  kB
brought forward (b/f)
kM d M 
bubble
,A ,MBLe (JlB n) JBLe
(Bw JBLe) kLo
pBMTw
bucket shop
budget
]jM
budget amendment
]jM bA
budget analyst
]jM kdU q\U
budget assumption
]jM RBo
budget bureau
]jM oTj
budget call
]jM BzhM
budget carry(ied) over

kM Bw M  ]jM
budget classification
]jM kML
budget committee
]jM T
budget components

]jM kjzU Aq]A

budget
budget

budget
budget
budget
budget

]jM ov
document
]jM kw
estimates
]jM BjnCoM
execution
]jM Ao]A
expenditure head
]jM ~ow
expenditures
]jM ZnBh
forecast
]jM MyQ
format
]jM {
guideline
]jM wnoM BAn
limitation
]jM Sjkd

budget manual, budget format, budget


instruction

]jM BAn ,]jM `MBT


budget pattern
]jM A
budget performance report

jo ]jM vB xnAq


A]jM Bw B nj
budget period
budget preparation process

]jM U eAo ,]jM U Bo]


budget reserve

(q kCnj jBU S]) ]jM oil


]jM wnoM
budget reveiw
budget slush
ow ,h ]jM
budget surplus and deficit
budget variance

budget-to-actual comparisons

A RBA BM ]jM vB


(]jM BLoM) A]jM
budgetary
budgetary accounting A]jM nAkMBve
budgetary accounts
A]jM BJBve
budgetary appropriations ]jM }~hU
budgetary control

]jM oM RnB ,]jM oT


budgetary control of purchase

budget cost allowance

qo B ]jM qo M TB}~hU ]jM


A]jM pB\ q ,q
budget data
]jM RBA \

]jM ov BA


]jM AodA

koi A]jM oT


budgetary control principle
budgetary fund

A]jM oT A
A]jM k

budgetary slack

budgetary slack

bulk transport

353

]jM ov
budgetd income (]jM L) A]jM kCnj
budgetd unit price
keA o ]jM S
budgeted
k{ ]jM
budgeted amount
k{ ]jM L
budgeted balance sheet A]jM BpAoU
budgeted capacity
A]jM yB\
budgeted cash balance A]jM k kB
budgeted cash receipts

A]jM k BSBnj

budgeted variable cost A]jM oT


budgeted variable overhead

A]jM oT nBMow


budgeted variance

A]jM (RoB) AodA


(]jM k U) kM]jM
budgeter
budgeters estimates kM]jM BjnCoM
budgeting
]jM U ,kM]jM
budgeting activity
kM]jM SB
budgeting gamesmanship

budgeted cost (expense, expenditure)

(k{ ]jM) A]jM q


budgeted direct labor (work)

A]jM Tv nB


budgeted direct labor hours

A]jM Tv nB RBBw


budgeted factory overhead

BinB A]jM nBMow


A]jM SMBY q

budgeted fixed cost

budgeted fixed overhead

kM]jM jo{
budgeting procedures

kM]jM (Bn) B{n


kM]jM kCo
budgeting process
buffer stock
BTeA j]
building depreciation
BTiBw TwA
building equipment depreciation

BTiBw RAq\U TwA


BTiBw jAj dU

building hand over

building license, bulding permission,

BTiBw AoQ

A]jM SMBY nBMow


budgeted income statement

building rental charge (expense)

k{ ]jM Bp jw JBvdUn
budgeted margin (gross) profit

A]jM sB jw
budgeted net income

]jM L }Bi kCnj


A]jM nBMow
budgeted overhead

BTiBw (Ao ) nB]A q


building society

(BU) So{ ,nAmBow oTz k


v BM ,v nBLTA
(BM) BTiBw
building, dwelling
built by owner

budgeted performance

A]jM (Ao]A) RB

B w M AnAj TiBw B kU
bulding maintenance cost (expense)

budgeted production

BTiBw nAk q
ow yAqA
 ,k Rn M

(k{ ]jM) A]jM ~d


A]jM jw
budgeted profit

bulge

budgeted rate per hour

bulk cargo, bulk goods

A]jM nB TBw fo


budgeted trade account

A]jM jo JBve
budgeted unit selling price

xo keA o A]jM S

bulk

 B ,kz kMTvM B
bulk materials

(xnB{ MBo) T{BLA jA


k koi
bulk purchase
bulk transport
 Rn M e

bull

buy in advance (to)

354

bull

tnM pBM Tw ,nB TA jn n

bull market, boom market

Aj nApBM ,noQ nApBM


bull point Bw koi yQ AoM kBv 
bull spread
BMxi B{
bullet
A v oiC SiAjoQ
bullion
o B  y{
bullish market

n M n nApBM ,nBTeA nApBM

bullish stocks

n M n Bw

bummy names on payroll

business enterprise (entity or unit)

nB\U keA
keA e S~h{
nB\U S~h{ ,nB\U
U A
business entity concept
e S~h{ pA e S~h{
BnpBM RBiA
business ethics
business failure
nB\U Sv{
business entity

business functions for the sales

RBLB xo ioa nB\U BTB

e Sv nj TiBw BwA


Ko xnBw
bundle of rights
SB pA {B e
bunching

business goods

business intelligence (BI) system

burden center, overhead (burden)


center

nBMow JBve ,nBMow qo

kU B
nB\U nB SBw

business hour

nB\U k{ Tvw
business interruption insurance, work

burden coverage ratio

termination insurance

RvU BA B nBM SLv


kM nBM
burden of debt
burden rate
(jB~TA nj) nBMow fo
bureau BioMj ,oAj ,nAjA ,(oTj) BioTj
buring ratio
(M nj) Siw SLv
burn
BoTz Bow joM M pA
business
BnpBM ,RnB\U ,nB Kv
business activity
nB\U SB

business law

business agency, trade representation

nB\U kB
business agent B ,nAqnB nB\U kB
business combination

nB\U BkeA KoU


business cycle

nB\U ioa ,nB\U SB nj


business cycle indicators
business data

nB\U ioa B~iB{


BnpBM RBA \

business data processing


business day

BnpBM RBA xpAjoQ


Uo pn ,nB pn

business decision making

o~UnB\U

nB U M
RnB\U B ,BnpBM e
business loan
nB\U A
business name, trade name

nB\U keA B
business plan

nB Kv BoM ,nB\U keA BoM


nB\U k~
business relations
nB\U MAn
business risk
nB\U vn
business segments nB\U keA ByhM
business purpose

business termination insurance

(VjAe S M) nB\U RB U M


nB\U RBA 
business trust
~i SnBz
business valuation nB\U keA xpnA U
business year
nB\U Bw
business-value-added nB\U jqA xpnA
businessman
o]BU ,BnpBM ,KwB
bust out
nqM \e M B koi
Tv{n A uPw k n xo
business transaction

buy in advance (to)

(koi w) jo koi yQ

buy limit order

buy limit order

jkd S M koi xnBw


S op koi
buy on the close
S oiC koi
buy order
koi xnBw
buy program nAjBM AnA w koi bo
buy minus

buy stop order

k{U S pA oTM koi xnBw


buy-back

MBM B ,(MBT koi) koipBM


BpBw oM oT BA k BM koi
buy-in
buy-out insurance
MBT M
buyer credit
UAnjB nBLTA
buyers credit
koi nBLTA
buyers market
nAkoi nApBM
buying climax
koi ZA
buying on margin
w nBLTA koi
buying-in (BID)

(~B nj) A S pA oT S jBzQ


So{ koi
by laws
BC ,RAno
by-product o ~d ,LB] ~d
by-product cost
o ~d q
by-product sale
o ~d xo
buyout

355

by-product sale

Cc
cabbage

jpj j
Bo nAjBM AnA
AoU xnBw
rBUMB
dU B M k

cabinet security
cable order
cabotage
cach on delivery
cadbury report

call loan, money at call, demand loan

nAkj A ,(kwnow kM) LB Ak A


LB Ak Q
call money
call option
,(tnM nj) Bw koi e
C dU SwAinj ,koi nBTiA
call premium, securities redeemable,

BTvA nj nMk xnAq


calculate (to), account (to)

(jo LwBd) jo JBve


,o MB nAjBM AnA Swo
calendar
nB{pn ,U
(Bp) U SLv
calendar ratio
calendar spread
U B{
calendar variance
U AodA
call
nAkj ,koipBM A
call (to), call for payment (to)

jo SiAjoQ M Rj
k{kU Bow
call capital
call deposit account nAkj joPw JBve
call deposit interest
nAkj joPw oM
call feature
koipBM s
call for payment
,SiAjoQ M Rj
SiAjoQ LB
call for tender (to)

pA Rj ,~B M Rj ,jAj ~B C


BkjjBzQ
jqTwj ,,nB M SzoM jqTwj
call in pay
ne jq ,xBMjBC

redemption premium

koipBM MB nAjBM AnA ,koipBM o


kj nBzTA  nAjBM AnA ,(LB Ak)
,}hz T ,kwnow pA yQ kAU
k koipBM
,(tnM nj) wA S
call price
(koipBM Bp nj w) LB Ak S
koipBM pBTA
call privilege
call protection
koipBM pA S~ nj
call provision
nAjBM AnA ,koipBM o{
call receipt
] LB kwn
call up
(Bw SiAjoQ jn nj) LB
call value, redemption value, call price,
surrender value

koipBM xpnA

call(ed)-up share capital

Bow Bw k{ LB L
call-back pay

(]AoiA AonB ) nBM Rj jq


call-up, subpoena, summons, sum of
the years, digits method
callability risk

K] ,nBeA
koipBM SMB vn

callable

callable

,koipBM MB
(LB Ak) jo LB

callable at the option of the corporation

So{ nBTiA .JBhTA M koipBM MB

capital commitment

357
canon of ethics

RBiA
BTeA BjAkn
q w
So Sjkd
So c w

cantingencies
cap
capacity constraint

callable bonds

capacity level

nAkj o AnA ,koipBM MB o AnA


LB Ak nBLTA
callable credit

capacity level output So c w nj ~d


capacity overhead variance

callable deposit

nBMow So AodA


,SB \e SLv
(kU) To SLv ,So SLv

(nAkj) LB Ak joPw
callable loan, calling loan LB Ak A

capacity ratio

callable preference shares

capacity usage variance

T{BLAjw BM pBT Bw
callable preferred stocks

kwnow pA L koipBM MB pBT Bw


koipBM S
callable price
callable security
A ,koipBM A
k{ vomQ nAjBM AnA kBBM SiAjoQ
callable shares (LB Ak) koipBM Bw
called-up capital

So o~ RoB


capacity utilization variance
capacity variance

So jBTwA RoB


So oB

capacity variance production, volume


variance

So AodA

capacity-level production

wA So c w nj kU
Bow
capital account
Bow JBve

(nAkBw kU jn) LB jn Bow


kwnow pA L SiAjoQ M Rj
calling

capital

calling bond

capital acquisition and repayment cycle

(koipBM MB) jo LB o kw


Canadian institute of chartered

SiAjoQpBM Bow ~dU ioa


BTikA Bow
capital and reserves

accountants (CICA)

capital asset, fixed asset, plant asset

AjBB wn AnAkMBve \A
cancel a check
jo BM An a
cancelability
jM gv MB

ABow AnAj ,SMBY AnAj


capital attracting rate
Bow Jm] fo

canceled check

capital budget

k{ BM a ,(k{ SiAjoQ) BM a


cancellabel lease
gv MB nB]A

capital budget expenditure

cancellation, retirement

capital budget sources

cancelled

gv , ,(Bw koipBM) B MA


() BM

cancelled check or cheque

a { ,k{SiAjoQ a
k{ BM Bw
cancelled shares
canon
o{ B

capital bonus

Bw Rn M jw ,w jw

ABow ]jM
ABow ]jM ZnBh
ABow ]jM MB

capital budget sources and applications

ABow MB ]jM nB~ MB


Bow LB SwAinj
capital charges
Bow FU q
capital coefficient
Bow Ko
capital commitment
ABow kU
capital calls

capital cover

capital rent, capital lease

358

capital cover

Bow y{Q SLv


Bow jB\A
ABow nBLTA
Bow ov
Bow oU
Bow kA
Tn nBM Bow

capital creation
capital credit
capital deficit
capital duty
capital earnings
capital employed

capital expenditure (capital costs;


capital investment; investment costs;
investment expenditure)

ABow ZnBh ,ABow q


capital expenditure budget

ABow q ]jM
capital expenditure depreciation

ABow q TwA
Bow nAo
capital flight, beneficiary
capital formation
Bow zU
capital formation gain (or loss)
capital fund

Bow zU Bp B jw
ABow MB

capital funds appropriation

ABow RAnBLTA }~hU


Bow jw }Bi
capital gain or loss
ABow Bp B jw
capital goods
ABow B
capital gain net income

capital increase, increase of capital

capital locked up

k{uLe Bow

capital maintenance approach

Bow (S{Ak) e xn


capital maintenance concept

Bow S{Ak A
Bow nApBM

capital market

capital market disorders

Bow nApBM (B M) RTiA


capital net worth
Bow }Bi xpnA
capital notes (bills)
ABow RAoM
capital orders
ABow BnB xnBw
capital outlay
,ABow q
(Y B o AnAj) k{ U kM
capital output ratio Bow jpBM Ko
capital paid in
k{ SiAjoQ Bow
capital paid in excess of par value

Bw o
capital paid in kind

ko k{SiAjoQ Bow


capital paid in specie

k k{ SiAjoQ Bow
Bow e A
capital preservation
capital projects fund ,BroQ Tv JBve
Ao nAmBow BroQ JBve
capital reconciliation statement

Bow nB~ MB Rn
capital recovery allowance

Bow yAqA
capital instruments

Bow FU AoM B BnAqMA


Bow FU nAqMA
capital intensive
capital introduced
TiAjoQ Bow
capital lease
,ABow BAnAj nB]A
ABow BB n
capital lease payment

Bow SBpBM oil


capital recovery factor

Bow MBpBM nT B


capital recovery, recovery of capital
capital redemption

Bow SBpBM
(Bw) Bow koipBM

capital redemption reserve

Bow koipBM oil


ABow BnB]A SiAjoQ
,\wA ,B oA
capital leverage
nAmBow  xpnA
capital levy
VnA oM RBB

capital redemption reserve funds

Bow koipBM ATikA ]


capital rent, capital lease

RkkM nB]A ,(A)Bow nB]A

capital repairs cost

capital repairs cost

capital-asset pricing model (CAPM)

(ABow) wBwA RAoU q


capital replacement expenditures
capital reserve

ABow qB] ZnBh


ABow TikA

capital reserve account

ABow TikA JBve

cargo / consignment

359

capital reserve funds

ABow AnAj nAmS k


Bw ov
capital-stock premium
Bw o
capitalization issue
,w jw nk
jw d pA Bw nk
capital-stock discount

capitalization of borrowing cost

AoTwA q joM AnAj JBve M

ABow TikA ]
Bow vn
capital risk
capital share (stock)
ABow w
capital statement
Bow JBvdUn

capitalization of borrowing expenses

capital stock certificate book

capitalization rate

Bw SLY oTj
capital stock subscribed

AoTwA ZnBh j n
capitalization of interest

k{ kAi kC nj  BoM  xpnA

joM AnAj JBve M fo ,qU fo


capitalization ratio, leverage ratio

k{ vomQ Bw
capital stock surplus

(Bw o) ABow Bw xpnA jApB


capital structure (financial structure)

(Bow SiBw) Bow nBTiBw ,Bow KoU


capital structure ratio

BLeB e }Bi M SMBY BAnAj SLv


nAmBow SLv ,(s xpnA) Bw
ABow q
capitalization unit
capitalization-weighted market index

Bw nApBM xpnA p B oM TL }iB{


capitalize reserves (to)

Bow M A SLv ,Bow nBTiBw SLv

BTikA jo Bow M kLU

capital structure theory Bow nBTiBw nU

capitalized cost (expense), capital

capital sum

expenditure (cost)

Bow L 
Bow o
(A)Bow jApB

capital supply
capital surplus
capital transactions

ABow A nj B ,ABow RjBL


capital transfer tax (CTT)
capital turnover

Bow BTA RBB


Bow xjo

ABow ZnBh ,ABow q


capitalized lease obligations

ABow RkkM AnB]A RAkU


k{ Bow M kLU A
capitalized loan
capitalized surplus
,Bow M T jApB
k{ Bow M kLU (TikA) jApB
capitalized value kC RBki  xpnA

capital turnover ratio

captive market

Bow xjo SLv


Bow o~ SLv
capital usage ratio
capital value
(Be xpnA) ABow xpnA
capital yield tax
Bow jpBM RBB

l SdU nApBM ,nBTiA SdU nApBM


To ,jo ohvU
capture (to)

capital yield, capital return

Bow jpBM

card ledger

(RnB AnA Rn M ) UnB  oTj


cargo / consignment B Tz ) nBM ,d
BwnA ,e ,wo ,d .(BQA

cargo declaration

cash debt coverage ratio

360

cargo declaration

(nBM) d BnBA

carrying market

S RBU

cargo inspection fee

carrying value, book value, value

Tz (d) wnpBM eqAe


,Tz d M
cargo insurance
nBM M ,(oMnBM) B M ,Rd M
(nBM) d SvB
cargo manifest
cargo ship, freighter
nBM Tz
carriage
Ao ,oMnBM ,e q

transferred, variable cost

carriage and insurance paid to (CIP)

k~ BU B M e Ao SiAjoQ


k{ Ao uQ
carriage forward
carriage inwards
BB e M
B e SMBM nAkoi q ,k{nAkoi
carriage outward(s), freight out

k{ Tio B e q

kM nj M BTA xpnA ,oTj xpnA


Aj koQ
carryover file
cash ability
k{ k MB
cash account
,k JBve
k j] JBve
k ~dU
cash acquisition
cash advance received k SBnj yQ
cash and cash equivalent
k L{ k
cash asset
k AnAj
cash assets ratio
k BAnAj SLv
cash balance
k j] kB
cash balance on hand, cash balance,

carriage paid (CPT) (to)

money cash

k~ BU B e Ao SiAjoQ


kM nj M 
carried down (c/d)
carried ever
kM d M BTA
carried forward (c/f)
kM nj M 

cash base

carried forward revenue (income)


carrier

kM Bw M  kCnj
k~T ,Be , e vw
ke , e

carring interest expense


carry back
carry back period

AnAj M BTA oM q
L Bnj M BTA
T{m w M z nj

carry over file

Aj koQ

carry-forward working paper

Aj oMnB

carry-over budget

kM Bw M  ]jM
k{SLY xpnA

carrying amount or value

carrying amount, recorded amount

L ,(wA xpnA) oTj xpnA ,BTA L


k{SLY
e So
carrying capacity
carrying charge
nB] q
carrying cost
AnAj nAk q

k Q j]
k BQ

cash basis (of accounting)

nAkMBve k xn
k BAq
cash bonus
k xAjBQ
cash book
k oTj ,k oTj
cash box
Q k
cash break-even point k ow M ow 
cash buying price
k koi S
cash capital
k Bow
cash change fund
joi Q JBve
cash cheque
k a
cash collections
k B
cash commitments
k RAkU
cash commodity
k B
cash contribution
k w
cash conversion
k ] ovU
cash credit
k nBLTA
cash credits account k RAnBLTA JBve
cash cycle
k ] ioa
cash benefits

cash debt coverage ratio

k BkM y{Q SLv

cash deficit provision

k ov oil
cash deficit, cash shortage k ] ov
cash disbursement
k SiAjoQ

cash flow to capital expenditure ratio

cash disbursement authorization

cash flows from financing activities

cash deficit provision

k SiAjoQ nTwj

cash on delivery of parcel

361

k jpBM ,Bow q M k Bo] SLv


AnAj
B FU BTB pA Be k BBo]
k MyQ

cash disbursements journal, cash

cash forecast

payment earned

cash from operations ratio, cash flow

k SiAjoQ Bpn oTj

ratio

cash discount period


cash dividend

k hU pA jBTwA nj
vU k jw

cash dividend declared

cash in flows
cash in hand, cash

k xjo SLv
jn k RBBo]
k j]

cash in process of collection

k{ A k Bw jw
cash dividend paid

k{ SiAjoQ k Bw jw
k xo
cash down sale, cash sale
cash draw down
/// pA k{ ZnBi Q
cash due
kM k ]
cash due from
pA nBL k ]
cash due to
M nBkM k ]
cash earning(s)
k kA
cash equivalent k S jB ,kL{
cash equivalent value
k jB
cash float
joi Q
cash float amount
AjoAhU L
cash flow
k ] xjo ,k Bo]
cash flow adequacy ratio k SB SLv
cash flow from investing activities

ABow BSB ] xjo

Bo] nj Q
k nj k j]
cash in safe
cash in transit
,An M ]
An nj (a tBwA ,w) k ]
k kCnj
cash income
cash inflow, inflow of cash

k ] jn Bo]
k A

cash items
cash journal

k oTj ,k ] Bpn oTj


k SiAjoQ ke
cash limit
cash list
k j] Rn
cash listing
k j] pA nAjoMRn
cash management
k ] Sok
cash market
k nApBM ,k B
cash method
k xn
cash needs, cash requirements

cash flow from operating activities

UB BSB ] xjo
cash flow method
k ] xjo xn
cash flow per share
w o k Bo]
cash flow period
] xjo nj

k RB]BTeA
k nAjA

cash office
cash on delivery

B dU jo\ M k SiAjoQ
cash on delivery (COD)

cash flow position statement

k ] xjo S Rn
cash flow return on asset
cash flow statement

AnAj k jpBM
k Bo] Rn

dU B k
cash on delivery of goods

(no d B///) nB d nj B dU


cash on delivery of parcel

k ] MB nj TvM dU

cash on hand

cash on hand
cash on the way
cash order

toTwj nj k Q
An nj k Q
k xnBw

cash out flow

(BSiAjoQ Bo]) Q Zoi Bo]

cash payment

cash statement

BM j] k ] Rn
k xpnA
cash withdrawal
k S{AjoM
cash yeild
k jpBM
cash value

cash-up approach

cash over and short


cash over draft

centra-balances

362

k BA ov
BM S{AjoM BA
k SiAjoQ

cash penalty, amerciament


(amercement)
cash position

k o]
k S

cash position ratio

M nAjBM jBwA k ]) k S SLv


(nB] BkM
k koi
cash purchase
cash ratio (liquidity ratio)

M MB k ] ]) k SLv
(nB] BkM
k BSBnj
cash receipts
cash receipts & disbursement method

k BSiAjoQ BSBnj xn
cash received from work certified

k{ A nB SMBM pA TBnj k ]


cash records
M Mo kA{ nAk
k ] pA S{AjoM joPw ,SiAjoQ ,SBnj
cash register, cash book (CB)

k Zoi jn {B ,k oTj


cash requirements

AoM pB jn k ] kjBz  k]
SwA nAmBow B nB] RB
cash requirements provision

oRoB xn ,Tvo xn
k{ k
cashable asset
k MB AnAj
cashed cheque
k{ k a
cashier
nAkdU ,nAkk
cashable

cashiers check (cheque)

ji k a ,k{U a ,BM a
BM
BUA jw
casual profit
casualty
BUA RnBvi B Bp
casualty insurance
VjAe M
casualty loss
B Bp
catch phrase or catchline

oTz Jm] nB{


kU B bA
catch up adjustment
nAkMBve RAoU S{BLA oYA ,AoL]
S A
causal factors
causality
S MAn
causation relationship, causation

S MAn
caution money, bond, guarantee

nAo U ,BA] Q
caveat emptor
nAkoi M nAkz
caveat venditor
k{o M nAkz
cegotiating bank
k B BM
census
nB{ow
cent, percentage point percentage

k RB]BTeA MyQ
cash reserve
k TikA
cash resources, funds
k MB
cash risk

(k vn) k ] o i
k ] jL
cash shortage
cash squeeze
k nBz

k~
centeral office, principal office, head
office

nAjA A qo

centeralization tendency
centra-balances

qo M BU
MBT BkB

central administration of customs

central administration of customs

o  nAjA
qo BM

central bank

central insurance pension fund

qo M TvzpBM k
qo nBLA
centralization
AoqoU
centralization of affairs
nA qoU
centralization of data
RBA qoU
central warehouse

certification, certificate

363

centralization of records

nAk jBwA qoU


jAj qoU ,jo qoT
centralized accounts
qoT BJBve
centralized buying
qoT koi
centralized filing
qoT BBM
centralize

certificate of insured assets

k{ M BAnAj A
jBwA d A
certificate of manufacture SiBw A
certificate of measurement
nAk A
certificate of origin EkL A ,e kw
certificate of loss

certificate of partial completion,


provisional completion certificate

nB B\A S A
certificate of partnership SnBz A
certificate of practical completion

S dU (u\Rn) A
certificate of protest, protest

(RAoM keA) A
certificate of provisional

centralized planning

nB S (dU) A
qoT qnBoM

centralized pricing policy

certificate of quality, manaufaturers or


suppliers quality or inspection

qoT nAmS z i
qoT nAjnBLA

centralized storage

certificate clearance

}ioU A ,JBve ~U oM


BMBve A

certificate of accounts

certificate of accounts by auditor

toMBve wU BMBve A

certificate

B S A ,S A
kkU B k{o wnpBM
S
certificate of quantity
A
certificate of receipt

A ,kwn A
SLY A
certificate of registry
certificate of value
xpnA A

certificate of analysis

certificate of weight, weight note,

qBC A ,wnoM A
o AnA A
certificate of bonds
certificate of compliance
L U A

weight certificate

certificate of deposit

certificate of work in progress

BM joPw kw ,joPw A
certificate of deposit (CD), deposit
certificate

joPw BA

certificate of incorporation

So{ uwFU A
certificate of indebtedness

nBkM BA ,o n
BM

certificate of insurance

p A

certificate of work completed

k{ B\A nB A
(SiBw) U eAo nj nB A
certificate to commence business

So{ pAkAAn AoQ


certificate, confirmation, certification

kFU
nBkM kFU
certification of debt
certification of incorporation
BSo{
certification, certificate
(A ) k~U

certified

change period

364

certified

k{ kFU ,k{ A

certify accounts

BMBve jo (k~U) kBU

certified accountant

certify invoice for payment

oLi nAkMBve ,wn nAkMBve


k{ kBU BJBve
certified accounts

SiAjoQ S] JBvdUn kFU


BBw jo kBU
certify invoices

certified audit report