adv
(accounting) Classified as an ordinary expense or revenue item, or a current asset.
n
(uncountable) Profit; advantage.
n
(finance) A regularly updated record of transactions between two parties showing what is owed or due to each party or a statement summarising the position
n
(accounting) A balance due to a creditor on a current account.
n
(accounting, usually in the plural) Amount recorded as being owed by a customer for sales on credit or on account.
n
Someone who has an account, as with a bank.
n
(economics) The total amount of money or goods expended in an endeavour. It is money paid out at some time in the past and recorded in journal entries and ledgers.
n
The total amount of money that is owed by a customer to its suppliers of goods and services and is counted by the customer as a current unpaid debt.
n
(accounting, usually plural only) The total monetary amount owed to a financial entity due to debts arising from sales on credit or on account.
n
(accounting) The sum of past depreciation for an asset that is currently held.
n
(accounting) The result of such a procedure; the difference between credit and debit of an account.
n
A measure of all flows of money into and out of a country including payments for goods and services and capital flows.
n
The amount by which a current account is in credit or deficit.
n
The net balance of the combination of the current account and the capital account in a balance of payments.
adv
(television) Of expenses: paid for standard ongoing concerns such as insurance and technical equipment and crew.
n
(business, finance) Abbreviation of capital expenditure. [Funds spent by a company to acquire or upgrade a long-term asset.]
n
(economics) An account that records all transactions between domestic and foreign residents that involve a change of ownership of an asset. It is the net result of public and private international investment flowing in and out of a country.
n
(accounting) A balance sheet item under shareholders' equity. Increases by the value above an original par value per share that newly issued shares are sold for.
n
(finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they actually occur, rather than when they become due.
n
(accounting) A statement of such transactions.
n
A type of credit facility provided by a bank or store, to which goods and services purchased can be charged, allowing the customer to defer payment until a later date.
n
(accounting, of an account) A state being beyond merely past due.
n
An accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years, potentially misleading investors into believing that their losses are less than the actual value.
n
(accounting) An addition to certain accounts; the side of an account on which payments received are entered.
n
(accounting) The amount by which credits exceed debits.
n
That part of the balance of payments recording a nation's exports and imports of goods and services and transfer payments
n
(accounting) An asset on the balance sheet which is expected to be sold or otherwise used up in the near future, usually within one year, or one business cycle - whichever is longer, such as cash, accounts receivable, and inventory.
n
(banking) A debit balance in the customer’s account that occurs in the course of the banking day and is expected to be repaid by a credit to the account prior to the end of the banking day.
n
(accounting) The amount by which debits exceed credits.
n
The act of making a debit in accounting.
n
(finance) An account managed by a professional on behalf of a wealthy individual.
n
A financial transaction whereby a business sells its accounts receivable to a third party (called a factor) at a discount.
n
Initialism of free cash flow. [(business) A measure of a company's financial performance, calculated as Net income plus depreciation and amortization, less changes in working capital, less capital expenditure.]
n
(accounting) The year-end numbers needed to file a balance sheet for a corporation.
n
Any of the four basic elements in above, i.e. balance sheet, income statement, cash flow statement and statement on changes in equity.
n
(accounting) An accounting period of one year, not necessarily coinciding with the calendar year.
n
Short for flexible spending account.
n
(accounting) The right side of a balance sheet.
n
(accounting) An item of revenue or expenditure in a budget or other financial statement or report.
n
An entry on a register of securities accepted for trading and quotation on a securities exchange or similar system.
n
A contract in which the buyer and seller of work or services agree on (i) which costs are remunerable and (ii) the margin that the supplier can add to these costs. The project is then invoiced to the customer based on the actual costs incurred plus the agreed margin.
n
A contract where one party pays money and supplies goods or services, and the other supplies goods or services in exchange.
n
(finance) Any service provided by a financial institution to allow one person or organization to pay another for a product or service
n
(business, finance) A financial accounting, listing all assets and debts, that is used as part of a bankruptcy proceeding.
n
(accounting) A category in accounting records for irregular or miscellaneous items not otherwise classified.
n
(economics) The balance of trade.
n
Any credit account as shown on a consumer credit report.
n
(accounting) A planned income statement laid out in the reverse of the usual order, i.e. starting with the "bottom line" and continuing with the figures the business must achieve in order to meet it.
v
(accounting) To perform the above-defined action with an amount.
n
(business, accounting) A financial metric that is a measure of current assets of a business that exceeds its liabilities and can be applied to its operation
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