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accounting discount

См. также в других словарях:

  • Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …   Wikipedia

  • discount rate — The interest rate charged on loans by the Federal Reserve Bank. Chicago Board of Trade glossary The interest rate charged by the Federal Reserve to its member banks (banks which belong to the Federal Reserve System) for funds they borrow. This… …   Financial and business terms

  • Discount rate — The interest rate that the Federal Reserve charges a bank to borrow funds when a bank is temporarily short of funds. Collateral is necessary to borrow, and such borrowing is quite limited because the Fed views it as a privilege to be used to meet …   Financial and business terms

  • creative accounting —  Falsification of business records.  ► “Ex Phar Mor chief financial officer Patrick Finn testified to a federal jury that former President Michael Monus ordered him to COVER UP an intricate fraud scheme at the deep discount drug chain by using… …   American business jargon

  • Sales (accounting) — In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company when it sells its products. Revenue (net sales) are reported directly on the income statement as Sales or Net sales. In financial ratios that use income …   Wikipedia

  • Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Managerial risk accounting — is concerned with the generation, dissemination and use of risk related accounting information to managers within organisations to enable them to judge and shape the risk situation of the organisation according to the objectives of the… …   Wikipedia

  • Discovery Value Accounting — A method of accounting often used in the oil and gas, mining and other explorative industries. Discovery value accounting is used to account for any increases in reserves (oil, gas, etc.) which would lead to an increase in assets and potentially… …   Investment dictionary

  • Purchase Discount — is an offer from the supplier to the purchaser, to reduce the selling price if the payment is made within a certain period of time. For example, a purchaser brought a $100 item, with a purchase discount term 3/10, net 30. If he pays within 10… …   Wikipedia

  • Clean surplus accounting — method provides elements of a forecasting model that gives price as a function of earnings, expected returns, and change in book value.[1][2] Clean surplus accounting is calculated by not including transactions with shareholders (such as… …   Wikipedia

  • Unamortized Bond Discount — An accounting methodology for certain bonds. The unamortized bond discount is the difference between the par of a bond the value of the bond at maturity and the proceeds from the sale of the bond by the issuing company, less the portion that has… …   Investment dictionary

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