Бизнес-планирование. Учебник для бакалавров

AAA abbrev­ . AmE Vid American Accounting Association, the AmE

AAG abbrev­ . AmE Vid Audit and Accounting Guides AmE

AB abbrev. Vid absolute beginner noun phrase in: novice n

absolute beginner nounphrase in: novice n

AC abbrev. Vid audit committee noun phrase

account n abbrev­ . ACCT 1) FIN a/ a business relationship be- tween a bank, department store, stockbroker, etc., and a depositor, customer, or cli- ent permitting the latter cer- tainbankingorcreditservices;­

b/ the sum of money depos- ited at a bank;

c/ the amount of credit avail- abletotheholderofanaccount;­

d/ a record of these;

2) a statement of monetary transactions with the result- ing balance;

3) ACCT & FIN / SE (on the

LSE) the period, ordinarily of a fortnight’s duration, in which transactions formerly took place and at the end of which settlements were made; 4) ACCT & BKG a chronologi- cal list of debits and credits relating to a specified asset, li- ability, expense, or income of a business and forming part of the ledger;

5) a/ a regular client or cus- tomer, esp. a firm that pur- chases commodities on credit; b/ an area of business as- signed to another: They transferred their publicity account to a new agent.;

6) a contract to do work for a client

accountability n the acknowl- edgement and assumption of responsibility for actions, products, decisions, and policies including the administration, governance, and implementation within the scope of the role or employment position and encompassing the obligation to report, explain, and be answerable

accountant n abbrev. ACCT syn.: comptroller; controller; auditor a person con- cerned with the maintenance and audit of business accounts and the preparation of consul- tant reports in tax and finance

accounting verbal noun abbrev. ACCT 1) a/ a convinc- ing explanation that reveals basic causes: He was unable to give a clear accounting forhis actions.;

b/ a statement that makes something comprehensible by describing the relevant structure, operation or circumstances, etc.: The explanation was very simple — I expected brief accounting.;

2) a system that provides quantitative information about finances;

3) the occupation of maintain- ing and auditing records and

preparing financial reports for a business;

4) a bookkeeper’s chronologi- cal list of related debits and credits of a business; forms part of a ledger of accounts; 5) a statement of recent trans- actions and the resulting bal- ance: They send me an accounting every month.

Accounting Standards Com-

mittee, the BrE abbrev. ASC

it was a former organiza-

tion under the Consultative

Committee of Accountancy

Bodies (CCAB) in the United

Kingdom; the ASC’s duties in- cluded developing standards for financial reporting and accounting, recording these standards and communicating them through press releases and publications.

Commentary

Accounting scandals in the late 1960s and early 1970s prompted the formation of the Accounting Standards Committee to issue accounting standards. It existed between

1976 and 1990. In 1990 the

Accounting Standards Board took over its responsibilities, which was then replaced by the International Accounting Standards Board (IASB) in 2001. The IASB issues ac-

counting standards within the United Kingdom and collabo- rates with other countries’ ac- counting standard-setters.

accounts payable noun phrase us. pl. abbrev. AP accounts within the general ledger that represents a company’s obli- gation to pay off a short-term debt to its creditors or suppliers

accounts receivable noun phrase us. pl. abbrev­ . AR a creditor’s accounts of money owed to him; normally arise from the sale of products or services

accrual n oft. pl. ACCT & BKG a charge incurred in one ac- counting period that has not been paid by the end of it

ACCT abbrev. Vid account n ACCT abbrev. Vid accountant n

ACCT abbrev. Vid accounting verbal noun

actuary n a business profession- al who deals with the measure- ment and management of risk and uncertainty; these risks can affect both sides of the balance sheet and require asset management, liability man- agement, and valuation skills

ADA abbrev. Vid audit data analytics noun phrase

ADA alert noun phrase Vid audit data analytics alert noun phrase

ADP audit(s) noun phrase sing.& pl. abbrev. Vid automated data processing audit(s) noun phrase sing. & pl. in: information technology audit(s) noun phrase sing. & pl.

adt abbrev. Vid audit n

ADT abbrev. Vid auditing verbal noun

noun phrases a notification, signal, or sign that something is going to happen or is expected to happen

adverse opinion report, a. Adverse Opinion report noun phrases an Adverse Opinion is issued when the auditor determines that the financial statements of an au- ditee are materially misstated and, when considered as a whole, do not conform with

GAAP. It is the opposite of an unqualified or clean opinion, essentially stating that the information contained is materi-

ally incorrect, unreliable, and inaccurate in order to assess the auditee’s financial posi- tion and results of operations. Investors, lending institutions, and governments very rarely accept an auditee’s financial statements if the auditor issued an adverse opinion, and usually request the auditee to correct the financial state- ments and obtain another audit report

AG abbrev. Vid auditor general, Auditor General noun phrases

ageing or aging verbal nouns the process of growing old or developing the appearance and characteristics of old age deterioration

agreement n 1) the act of agreeing;

2) a settlement, esp. one that is legally enforceable; cov- enant; treaty;

3) a contract or document containing such a settlement; 4) the state of being of the same opinion; concord; har- mony;

5) the state of being similar or consistent; correspondence; conformity;

6) LING the determination of the inflectional form of one

word by some grammatical feature, such as number or gender, of another word, esp. one in the same sentence, a. k. a. concord;

7) collective agreement, na- tional agreement

AICPA abbrev­ . AmE Vid Ameri- can Institute of Certified Pub- lic Accountants, the AmE

AIG abbrev. AmE Vid American Group, Inc., the AmE

allowance(s) n sing. & pl.

1) an amount of something, esp. money or food, given or allotted usually at regular in- tervals;

2) a discount, as in consider- ation for something given in part exchange or to increase business; rebate;

3) BrE an amount of a per- son’s income that is not sub- ject to a particular tax and is therefore deducted before his or her liability to taxation is assessed;

4) a portion set aside to com- pensate for something or to cover special expenses;

5) EDN BrE a salary supple- ment given to a teacher who is appointed to undertake ex- tra duties and responsibilities; 6) admission; concession;