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Historical exchange rate — An accounting term that refers to the exchange rate in effect when an asset or liability was acquired. The New York Times Financial Glossary … Financial and business terms
historical exchange rate — An accounting term that refers to the exchange rate in effect at the time an asset or liability is acquired. Bloomberg Financial Dictionary … Financial and business terms
rate — The cost of debt service paid by a borrower or issuer to a lender or investor. The rate is expressed as an annual percentage of the amount borrowed. For some notes and bonds that pay interest semiannually, the semiannual interest due to the… … Financial and business terms
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Rate of return — In finance, rate of return (ROR), also known as return on investment (ROI), rate of profit or sometimes just return, is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested.… … Wikipedia
Foreign exchange hedge — A way for companies to eliminate foreign exchange (FOREX) risk when dealing in foreign currencies. This can be done using either the cash flow or the fair value method. The accounting rules for this are addressed by both the International… … Wikipedia
international payment and exchange — ▪ economics Introduction international exchange also called foreign exchange respectively, any payment made by one country to another and the market in which national currencies are bought and sold by those who require them for such… … Universalium
Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… … Wikipedia
Automatic Message Accounting — (AMA) provides detail billing for telephone calls. When Direct Distance Dialing (DDD) was introduced in the USA, message registers no longer sufficed for dialed telephone calls. The need to record the time and phone number of each long distance… … Wikipedia
Social accounting matrix — A Social Accounting Matrix (SAM) represents flows of all economic transactions that take place within an economy (regional or national). It is at the core, a matrix representation of the National Accounts for a given country, but can be extended… … Wikipedia
Community Exchange System — Numismatics Terminology Portal Currency … Wikipedia