accounting relationship


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

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  • relationship banking — The establishment of a long term relationship between a bank and its corporate customers. The main advantage is that it enables the bank to develop in depth knowledge of a company s business, which improves its ability to make informed decisions… …   Accounting dictionary

  • relationship capital — See: intellectual capital …   Accounting dictionary

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… …   Wikipedia

  • Accounting Ratio — A way of expressing the relationship between one accounting result and another, which is intended to provide a useful comparison. Accounting ratios assist in measuring the efficiency and profitability of a company based on its financial reports.… …   Investment dictionary

  • accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… …   Black's law dictionary

  • Accounting, Business, and Financial History — A British scholarly accounting history journal. Established in 1990, the journal is published in three issues a year by Routledge. It is available in print and online formats. The journal focuses on accounting history, and includes regular… …   Auditor's dictionary

  • Accounting, Organizations and Society — A British scholarly accounting journal. Established in 1976, it is published in eight issues a year by Elsevier Science in both print and online formats. The journal’s notes describe its concern with all aspects of the relationship between… …   Auditor's dictionary

  • Financial Accounting Standards Board — FASB In the USA, a non government body founded in 1973 with the responsibility of promulgating generally accepted accounting principles (GAAP). This is achieved by the issue of Statements of Financial Accounting Standards, which practising… …   Accounting dictionary

  • agency relationship — A relationship in which a principal engages an agent to perform some service on his or her behalf; this involves delegating authority by the principal. As it has to be assumed that the agent will not always act in the best interests of the… …   Accounting dictionary

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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