The Accounting Dictionary - DIR

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The Accounting Dictionary - DIRAccountingDictionary–27DIRA&E can mean either Appropriation & Expense or Analysis & Evaluation. : Có thể được hiểulà Riêng biệt và Chi phí hoặc Phân tích và Ước lượngA&G is Adminstrative & General. : Quản trị và Tổng quátA&M is Additions and Maintenance. :Thêm vào và Bảo trìA&P is an acronym for Administrative and Personnel. Dạng viết tắt của Quản trị và Cá nhânABA (Accredited Business Accountant or Accredited Business Advisor), in the US, is anational credential conferred by Accreditation Council for Accountancy and Taxation toprofessionals who specialize in supporting the financial needs of individuals and small tomedium sized businesses. ABA is the only nationally recognized alternative to the CPA. Mostaccredited individuals do not perform audits. Generally, they are small business ownersthemselves. In addition to general accounting work, CPAs are also heavily schooled inperforming audits; however, only a small fraction of Americas businesses require an audit. Ingeneral, a CPA has majored in accounting, passed the CPA examination and is licensed toperform audits. An ABA has majored in accounting, passed the ABA comprehensiveexamination and in most states is not licensed to perform audits.ABATEMENT, in general, is the reduction or lessening. In law, it is the termination orsuspension of a lawsuit. For example, an abatement of taxes is a tax decrease or rebate. :Hạ giá hoặc giảm giá:ABC see ACTIVITY BASED COSTING. : Xác định chi phí theo PP ABCABM see ACTIVITY BASED MANAGEMENT.ABOVE THE LINE, in accounting, denotes revenue and expense items that enter fully anddirectly into the calculation of periodic net income, in contrast to below the line items thataffect capital accounts directly and net income only indirectly. Được hiểu là Doanh thu và Chiphí được tính toán đầy đủ và chính xác trước thu nhập. Ngược lại có nghĩa là sẽ ảnh hưởngtrực tiếp đến Tài khoản vốn và ảnh hưởng gián tiếp doanh thu thuầnABOVE THE LINE, for the individual, is a term derived from a solid bold line on Form 1040and 1040A above the line for adjusted gross income. Items above the line prior to coming toadjusted gross income, for example, can include: IRA contributions, half of the self-employment tax, self-employed health insurance deduction, Keogh retirement plan and self-employed SEP deduction, penalty on early withdrawal of savings, and alimony paid. Ataxpayer can take deductions above the line and still claim the standard deduction.ABSORB is to assimilate, transfer or incorporate amounts in an account or a group ofaccounts in a manner in which the first entity loses its identity and is absorbed within thesecond entity. For example, see ABSORPTION COSTING. 1ABSORPTION see ABSORB.ABSORPTION COSTING is the method under which all manufacturing costs, both variableand fixed, are treated as product costs with non-manufacturing costs, e.g. selling andadministrative expenses, being treated as period costs.ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufacturedproduct. See also ABSORPTION COSTING.ACAT (Accreditation Council for Accountancy and Taxation) is a national organizationestablished in 1973 as a non-profit independent testing, accrediting and monitoringorganization. The Council seeks to identify professionals in independent practice whospecialize in providing financial, accounting and taxation services to individuals and small tomid-size businesses. Professionals receive accreditation through examination and/orcoursework and maintain accreditation through commitment to a significant program ofcontinuing professional education and adherence to the Councils Code of Ethics and Rulesof Professional Conduct.ACB normally refers to adjusted cost base. : Điều chỉnh chi phí cơ bảnACCELERATED DEPRECIATION is a method of calculating depreciation with largeramounts in the first year(s). Phương pháp khấu hao nhanh. : Là Phương pháp tính khấu haovới số khấu hao lớn nhất ở năm đầu tiên sử dụng.ACCEPTANCE is a drawees promise to pay either a TIME DRAFT or SIGHT DRAFT.Normally, the acceptor signs his/her name after writing accepted (or some other wordsindicating acceptance) on the bill along with the date. That acceptance effectively makes thebill a promissory note, i.e. the acceptor is the maker and the drawer is the endorser. Chấpthuận - Thường được ghi trên Hối phiếu trả ngay hoặc trả chậm là sự chấp thuận việc thanhtoán khi đến hạn hoặc ngay khi ký chấp nhận.ACCOMODATION ENDORSEMENT is a) the guarantee given by one legal entity to induce alender to grant a loan to another legal entity. b) a banking practice where one bank endorsesthe acceptances of another bank, for a fee, qualifying them for purchase in the acceptancemarket. : Ký` hậu bảo đảm thanh toánACC ...