accounting act


English-Chinese law dictionary (法律英汉双解大词典). 2013.

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  • Budget and Accounting Act — The Budget and Accounting Act of 1921 (USPL|67|13, USStat|42|20, enacted June 101921) created the General Accounting Office, the non partisan audit, evaluation, and investigative arm of Congress, and an agency in the Legislative Branch of the… …   Wikipedia

  • Accounting Standards Board — ASB The recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee (ASC) following the recommendations contained in the Dearing Report. Under the Companies Act (1985),… …   Accounting dictionary

  • accounting records — The records kept by a company to comply with the Companies Act (1985), which requires companies to keep accounting records sufficient to show and explain their transactions and to prepare accounts that give a true and fair view of their… …   Accounting dictionary

  • accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

  • Accounting scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… …   Wikipedia

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • accounting — ac·count·ing n 1: an often court ordered presentment or examination of accounts a complete accounting would be necessary to determine the nature of the expenditures Case & Comment 2: the settlement by judicial action of the assets of a… …   Law dictionary

  • accounting reference date — Under Section 224 of the Companies Act 1985, the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared. Easyform Glossary of Law Terms. UK law terms. accounting reference date …   Law dictionary

  • ACT-R — (pronounced act ARE : Adaptive Control of Thought Rational) is a cognitive architecture mainly developed by John Robert Anderson at Carnegie Mellon University. Like any cognitive architecture, ACT R aims to define the basic and irreducible… …   Wikipedia

  • Accounting Standards Review Board — (ASRB) is a body set up to review and approve financial reporting standards in New Zealand. It was formed by the Financial Reporting Act of 1993 ASRB can have between four to seven members . The Governor General of New Zealand on the… …   Wikipedia

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