Starting with letter:
A
Accountant:
A professional who performs the practice of accounting.
Accounting:
Is the activity of processing, maintaining, auditing financial information for business.
Accounting approach:
Is an estimated Vs is based on the discounted value of a firm’s future net income stream.
Accounting exposure:
Also called translation exposure, results from the need to restate foreign subsidiaries financial statements,usually stated in foreign currency, into the parent’s reporting currency when preparing the consolidated financial statements.
Accounting earnings:
Also called Free Cash Flows. A company's net as reported in the income statement.
Accounting insolvency:
Is when the total liabilities exceed total assets. A company with a negative net worth is insolvent.
Accounting liquidity:
Is a measure of the ability of a debtor to pay their debts as and when they fall due. It is usually expressed as a ratio or a percentage of current liabilities.
.
Accounts payable:
Is the money which a company owes to suppliers for products and services purchased on credit.
Accounts receivable:
Is the money which is owed to a firm by a customer for products and services provided on credit.
Accounts receivable aging :
A periodical report that display all outstanding receivable balances, broken down by clients
and limit due.
Accounts receivable financing :
The selling of a company's accounts receivable, at a discount, to a individual who take for granted the risk.
Accounts receivable turnover
The average period between net credit sales and account receivable, equal to total credit sales divided by accounts receivable.
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