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1 account
"The type of record - asset, liability, revenue, expense, or owner's equity - traditionally used for recording individual transactions in an accounting system." -
2 destination company account
The legal entity that is the recipient of a liability in an intercompany economic transaction.English-Arabic terms dictionary > destination company account
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3 source company account
The legal entity that is the origin of a liability in an intercompany economic transaction. -
4 debit
"To enter an amount that increases an asset or expense account, or decreases the balance of a liability, owners' equity or income account; the left side of any T account."يسحب من الحساب مبلغاً مديناً -
5 balance sheet transaction
"A posted ledger transaction that is associated with a balance account, asset account, or liability account." -
6 credit
"To enter an amount that decreases the balance of an asset or expense account or increases a liability, owners equity or revenue account."يضع في الحساب مبلغاً دائناً -
7 accounts payable
A subclassification of a liability account classification that describes the changes in value owed to vendors or creditors.
См. также в других словарях:
liability — li·a·bil·i·ty /ˌlī ə bi lə tē/ n pl ties 1: the quality or state of being liable 2: something for which one is liable: as a: a financial obligation: debt tax liability the bonds … Law dictionary
account — [ə kount′] vt. [ME acounten < OFr aconter < a , to + conter, to tell < compter < L computare: see COMPUTE] to consider or judge to be; deem; value vi. 1. to furnish a reckoning (to someone) of money received and paid out 2. to make… … English World dictionary
account stated — account stat·ed / stā təd/ n pl accounts stated: an account presented by a creditor to his or her debtor which by implied or express acceptance has been agreed upon by both parties as correct Merriam Webster’s Dictionary of Law. Merriam Webster.… … Law dictionary
liability — [n1] answerability, responsibility accountability, accountableness, amenability, amenableness, arrearage, blame, burden, compulsion, culpability, debt, duty, indebtedness, obligation, onus, owing, subjection, susceptibility; concept 645 Ant.… … New thesaurus
liability — [lī΄ə bil′ə tē] n. pl. liabilities 1. the state of being liable 2. anything for which a person is liable 3. Accounting a) a debt of a person or business, as a note payable or a long term debenture b) an account on a balance sheet showing this … English World dictionary
account payable — account′ pay′able n. pl. accounts payable bus a liability to a creditor, usu. for purchases of goods and services • Etymology: 1935–40 … From formal English to slang
account payable — pl. accounts payable. a liability to a creditor, carried on open account, usually for purchases of goods and services. [1935 40] * * * Any amount owed as the result of a purchase of goods or services on a credit basis. Although a firm making a… … Universalium
account payable — noun a liability account showing how much is owed for goods and services purchased on credit the problem was to match receivables and payables in the same currency • Syn: ↑payable • Hypernyms: ↑indebtedness, ↑liability, ↑financial obligation * *… … Useful english dictionary
Liability for Defective Products Act 1991 — The Liability for Defective Products Act 1991 is an Act of the Oireachtas that augmented Irish law on product liability formerly based solely on negligence. It introduced a strict liability regime for defective products, implementing Council of… … Wikipedia
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
account — [[t]əka͟ʊnt[/t]] ♦ accounts, accounting, accounted 1) N COUNT If you have an account with a bank or a similar organization, you have an arrangement to leave your money there and take some out when you need it. Some banks make it difficult to open … English dictionary