Dictionary of Accounting Terms Barron's Business Guides_3

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Dictionary of Accounting Terms Barrons Business Guides_3Accounting.fm Page 98 Tuesday, February 13, 2007 1:40 PMfittings 98 ‘…last fiscal year the chain reported a ments producing a level of interest which 116% jump in earnings’ [Barron’s] does not changefittings / fitiŋz/ plural noun items whichfittings fixed-interest securities fixed-interest securities / fikstare sold with a property but are not perma- intrəst si kjυəritiz/ plural noun securities |nently fixed, e.g. carpets or shelves. fix- such as government bonds which produce atures level of interest which does not changefixed assets / fikst sets/ plural nounfixed assets fixed-price fixed-price / fikst prais/ adjective hav-property or machinery which a company ing a price which cannot be changedowns and uses, but which the company does fixed-price agreement fixed-price agreement / fikst prais ə |not buy or sell as part of its regular trade, ri mənt/ noun an agreement where aincluding the company’s investments in company provides a service or a product at ashares of other companies price which stays the same for the wholefixed asset turnover / fikstfixed asset turnover set period of the agreement t nəυvə/ noun a measure of how efficient fixed rate fixed rate / fikst reit/ noun a rate, e.g. ana company’s property and equipment is in exchange rate, which does not changegenerating revenue fixed rate loan fixed rate loan / fikst reit ləυn/ noun afixed asset unit / fikst set ju nit/fixed asset unit loan on which the rate of interest stays thenoun a single item of the fixed assets of a same for the duration of the loancompany, e.g. a specific piece of equipment fixed scale of charges fixed scale of charges / fikst skeil əvfixed budget / fikst b d it/ noun afixed budget tʃɑ d iz/ noun a set of charges that do notbudget which refers to a specific level of vary according to individual circumstancesbusiness, i.e., a sales turnover which pro- but are applied consistently in all cases of aduces a specific level of profit particular kindfixed capital / fikst k pit(ə)l/ nounfixed capital fixed yield fixed yield / fikst ji ld/ noun a percent-capital in the form of buildings and machin- age return which does not changeery fixtures fixtures / fikstʃəz/ plural noun items in afixed charge / fikst tʃɑ d / noun afixed charge property which are permanently attached tocharge over a particular asset or property it, e.g. sinks and lavatoriesfixed costs / fikst kɒsts/ plural nounfixed costs fixtures and fittings fixtures and fittings / fikstʃəz ənbusiness costs which do not change with the fitiŋz/ plural noun objects in a propertyquantity of the product made which are sold with the property, both thosefixed deduction / fikst di d kʃən/ nounfixed deduction which cannot be removed and those which |a deduction agreed by the Inland Revenue can. Abbreviation f. & f.and a group of employees, such as a trade flash report ...