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1 indirect reconciliation method
A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions.English-Arabic terms dictionary > indirect reconciliation method
См. также в других словарях:
expense — ex·pense 1 n: financial burden or outlay; specif: an item of business outlay chargeable against revenue for a specific period busi·ness expense: an expense made in furtherance of one s business esp. as part of the cost of operating a business in… … Law dictionary
expense — 01. Whenever we go skiing, we try to go in a group, so we can share [expenses] such as transportation, accommodation and food. 02. Some couples count all their [expenses] to make sure that each person pays his portion. 03. Our household… … Grammatical examples in English
expense — Synonyms and related words: amount, bereavement, budget, budget items, burden of expenditure, carrying charge, charge, charges, cost, cost of living, cost of living allowance, cost of living index, costs, damage, dead loss, debit, decrement,… … Moby Thesaurus
expense of litigation — Court costs and attorneys fees. As the expression is used in an indemnity insurance policy giving the insurer the right to control the litigation, it embraces all the expenses the assured was put to by the litigation, including costs, damages and … Ballentine's law dictionary
budgeted items — index expense (cost), outlay Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
Tax Expense — A liability owing to federal, state/provincial and municipal governments. Tax expenses are calculated by multiplying the appropriate tax rate of an individual or business by their income before taxes, after factoring in such variables as non… … Investment dictionary
Transitory items — Accounts which contain: all prepaid expense accounts. accrued income accounts e.g.. interest income receivable. all deferred income accounts that have an impact on the profit and loss accounts of future accounting period(s). matching is … International financial encyclopaedia
budget items — noun the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes • Syn: ↑operating expense, ↑operating cost, ↑overhead • Topics: ↑tax,… … Useful english dictionary
operating expense — noun the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes • Syn: ↑operating cost, ↑overhead, ↑budget items • Topics: ↑tax,… … Useful english dictionary
profit and loss account formats — The four formats given for profit and loss accounts by the Companies Act (1985): • vertical format, analysing costs by type of operation and function; • vertical format, analysing costs by items of expense; • horizontal format, analysing costs by … Accounting dictionary
disbursal — noun 1. amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures) • Syn: ↑expense, ↑disbursement • Derivationally related forms: ↑disburse (for: ↑disbursement) … Useful english dictionary