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1 economic event
The occurrence of an economic exchange action in an economic system. -
2 intercompany economic transaction
An economic transaction between legal entities that are part of the same organization that consolidates the accounts of the legal entities.English-Arabic terms dictionary > intercompany economic transaction
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3 record
"The data that defines and describes the parties, products, locations, and activities that compose the economic transaction." -
4 requester
The person who requests the economic resources. -
5 source document
"An original record that evidences the occurrence of one or more economic, resource flow, and accounting events. A source document is entered into a system that records, classifies, tracks, and reports on the economic resources exchanged or committed at the time of the event." -
6 main account
A classifier of economic resource value based on the claims parties make on the economic resources owned by a legal entity and that is used to classify debit and credit entries in an accounting system. -
7 Accelerated Cost Recovery System
A system of depreciation that assigns depreciation methods to different classes of assets. Created by the Economic Recovery Tax Act of 1981 for U.S. tax purposes and modified by the Tax Reform Act of 1986.English-Arabic terms dictionary > Accelerated Cost Recovery System
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8 ACRS
A system of depreciation that assigns depreciation methods to different classes of assets. Created by the Economic Recovery Tax Act of 1981 for U.S. tax purposes and modified by the Tax Reform Act of 1986. -
9 money
A medium for exchanging ownership of the economic values represented by one or more currency units. -
10 balance
The amount of economic resource required to bring opposite economic resource flows to a state of equilibrium. -
11 realized gain
The increase in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an increase in wealth. -
12 realized loss
The decrease in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as a reduction in wealth. -
13 unrealized loss
The anticipated decrease in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated reduction in wealth. -
14 unrealized gain
The anticipated increase in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated increase in wealth. -
15 accounting distribution line
The subline of a source document line documenting the financial consequence of an economic transaction that documents the distribution of an aliquot portion of the financial consequence to a ledger account.English-Arabic terms dictionary > accounting distribution line
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16 ledger
"The part of an accounting system that is used for classifying the monetary value of economic transactions by using a chart of accounts, a fiscal calendar, and one or more currencies." -
17 accounting currency
The customary monetary unit of measure that is used to record the monetary value of economic resources in ledger accounts. -
18 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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19 reporting currency
The monetary unit of measure used to record the converted monetary value of economic transactions in ledger accounts for financial and management reporting purposes. -
20 source company account
The legal entity that is the origin of a liability in an intercompany economic transaction.
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