Dictionary of Accounting Terms Barron's Business Guides_8

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Dictionary of Accounting Terms Barrons Business Guides_8Accounting.fm Page 228 Tuesday, February 13, 2007 1:40 PMturnover of labour 228forecast turnover. 2. the number of times turnround turnround / t nraυnd/ noun 1. the valuesomething is used or sold in a period, usu- of goods sold during a year divided by theally one year, expressed as a percentage of a average value of goods held in stock 2. thetotal act of making a company profitable againturnover of labour / t nəυvər əvturnover of labour (NOTE: [all senses] The US term is turna- leibə/ noun same as labour turnover round.)turnover ratio / t nəυvə reiʃiəυ/ nounturnover ratio two-way analysis two-way analysis / tu wei ə n ləsis/a measure of the number of times a busi- | noun an analysis of business activity thatness’s stock is turned over in a given year, looks at price and quantity in relation tocalculated as the cost of sales divided by the materials and labour, and budget and vol-stock’s average book value ume in relation to overheads, but does notturnover tax / t nəυvə t ks/ nounturnover taxsame as VAT consider spending and efficiencyAccounting.fm Page 229 Tuesday, February 13, 2007 1:40 PM U UBR abbreviation uniform business rate UBR unbanked unbanked / n b ŋkt/ adjective referring | to a person who does not have a bank UITF abbreviation Urgent Issues Task UITF account Force uncalled / n kɔ ld/ adjective referring to uncalled ultimate holding company / ltimət ultimate holding company | həυldiŋ k mp(ə)ni/ noun the top com- capital which a company is authorised to raise and has been issued but for which pay- pany in a group consisting of several layers ment has not yet been requested of parent companies and subsidiaries umbrella organisation / m brelə umbrella organisation uncashed uncashed / n k ʃt/ adjective having not | | ɔ ənaizeiʃ(ə)n/ noun a large organisation been cashed uncashed cheques which includes several smaller ones uncommitted credit lines / nkəmitid uncommitted credit lines unaccounted for / nə kaυntid fɔ / unaccounted for kredit lainz/ plural noun a borrowing | adjective lost without any explanation arrangement that a bank provides but may Several thousand units are unaccounted for choose to withdraw at any time in the stocktaking. unconsolidated unconsolidated / nkən sɒlideitid/ | unadjusted trial balance / nəd stid unadjusted trial balance adjective not grouped together, as of shares traiəl b ləns/ noun a trial balance that or holdings has not yet been adjusted at a period end for unconsolidated subsidiary unconsolidated subsidiary items such as closing stock ...