Dictionary of Accounting Terms Barron's Business Guides_7

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Dictionary of Accounting Terms Barrons Business Guides_7Accounting.fm Page 202 Tuesday, February 13, 2007 1:40 PMseasonality 202the time of the year, e.g. trade in goods such opposed to ‘hidden reserves’ which are sim-as suntan products or Christmas trees ply not easy to identify section / sekʃən/ noun one of the parts ofseasonality / si zə n liti/ noun varia- sectionseasonality | an Act of Parliamenttions in production or sales that occur at dif- secure /si kjυə/ adjective safe, which can-ferent but predictable times of the year secure | not changeSEC abbreviation Securities and ExchangeSEC secured /si kjυəd/ adjective used to securedCommission | describe a type of borrowing such as a mort-second / sekənd/ noun, adjective thesecond gage where the lender has a legal right tothing which comes after the first í verb 1. take over an asset or assets of the borrower,to second a motion to be the first person to if the borrower does not repay the loansupport a proposal put forward by someone secured creditor /si kjυəd kreditə/ secured creditorelse Mrs Smith seconded the motion or | noun a person who is owed money by some-The motion was seconded by Mrs Smith. 2. one, and can legally claim the same amount/si kɒnd/ to lend a member of staff to | of the borrower’s property if the borroweranother company, organisation or depart- fails to pay back the money owedment for a fixed period of time He was secured liability /si kjυəd laiə biliti/seconded to the Department of Trade for two secured liability | |years. noun a loan secured by means of a pledge of assets that can be sold if necessarysecondary buyout / sekənd(ə)risecondary buyout secured loan /si kjυəd ləυn/ noun a baiaυt/ noun a situation in which an inves- secured loan | loan which is guaranteed by the borrowertor such as a private equity company sells its giving assets as securityinvestment in a company to another investor,as a means of realising their investment securities /si kjυəritiz/ plural noun securities | investments in stocks and sharessecondary industry / sekənd(ə)risecondary industry securities account /si kjυəritiz ə indəstri/ noun an industry which uses securities account | | kaυnt/ noun an account that shows thebasic raw materials to produce manufac-tured goods value of financial assets held by a person or organisationsecondary sites / sekənd(ə)ri saits/secondary sites Secur ...