Dictionary of Accounting Terms Barron's Business Guides_5

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Dictionary of Accounting Terms Barrons Business Guides_5Accounting.fm Page 150 Tuesday, February 13, 2007 1:40 PMnet price 150net price / net prais/ noun the price of owes The upmarket product is targeted atnet price individuals of high net worth.goods or services which cannot be reducedby a discount net yield / net ji ld/ noun the profit from net yieldnet price method / net prais meθəd/net price method investments after deduction of taxnoun an approach that records the cost of new issue / nju iʃu / noun an issue of new issuepurchases after discounts have been new shares to raise finance for a companydeducted new issues department / nju iʃu z new issues departmentnet proceeds / net prəυsi dz/ pluralnet proceeds di pɑ tmənt/ noun the section of a bank |noun a figure equal to the amount realised which deals with issues of new sharesfrom a transaction minus the cost of making NI abbreviation National Insurance NIthe transaction NIC abbreviation National Insurance contri- NICnet profit / net prɒfit/ noun the amountnet profit butionby which income from sales is larger than all NIF abbreviation note issuance facility NIFexpenditure. Also called profit after tax night safe / nait seif/ noun a safe in the night safenet profit ratio / net prɒfit reiʃiəυ/net profit ratio outside wall of a bank, where money andnoun the ratio of an organisation’s net profit documents can be deposited at night, using ato its total net sales. Comparing the net profit special doorratios of companies in the same sector shows nil /nil/ noun zero or nothing The adver- nilwhich are the most efficient. tising budget has been cut to nil.net realisable value / net riəlaizəb(ə)lnet realisable value nil paid shares / nil peid ʃeəz/ plural nil paid shares v lju / noun the price at which goods in noun new shares which have not yet beenstock could be sold, less any costs incurred paid forin making the sale. Abbreviation NRV nil return / nil ri t n/ noun a report nil returnnet receipts / net ri si ts/ plural nounnet receipts | | showing no sales, income, tax, etc.receipts after deducting commission, tax,discounts, etc. no-claims bonus / nəυ kleimz no-claims bonus bəυnəs/ noun 1. a reduction of premiumsnet relevant earnings / net reləv(ə)ntnet relevant earnings on an insurance policy because no claims niŋz/ plural noun earnings which qualify have been made 2. a lower premium paidfor calculating pension contributions and because no claims have been made againstagainst which relief against tax can be the insurance policyclaimed. Such earnings can be income fromemployment which is not pensionable, prof- nominal / nɒmin(ə)l/ adjective (of a pay- nominalits of a self-employed sole trader, etc. ment) very small They are payin ...