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Accounting Dictionary – 27 - DIR

A&E can mean either Appropriation & Expense or Analysis & Evaluation. : Có thể được hiểu
là Riêng biệt và Chi phí hoặc Phân tích và Ước lượng
A&G is Adminstrative & General. : Quản trị và Tổng quát
A&M is Additions and Maintenance. :Thêm vào và Bảo trì
A&P is an acronym for Administrative and Personnel. Dạng viết tắt của Quản trị và Cá nhân
ABA (Accredited Business Accountant or Accredited Business Advisor), in the US, is a
national credential conferred by Accreditation Council for Accountancy and Taxation to
professionals who specialize in supporting the financial needs of individuals and small to
medium sized businesses. ABA is the only nationally recognized alternative to the CPA. Most
accredited individuals do not perform audits. Generally, they are small business owners
themselves. In addition to general accounting work, CPAs are also heavily schooled in
performing audits; however, only a small fraction of America's businesses require an audit. In
general, a CPA has majored in accounting, passed the CPA examination and is licensed to
perform audits. An ABA has majored in accounting, passed the ABA comprehensive
examination and in most states is not licensed to perform audits.
ABATEMENT, in general, is the reduction or lessening. In law, it is the termination or
suspension 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 ABC
ABM see ACTIVITY BASED MANAGEMENT.
ABOVE THE LINE, in accounting, denotes revenue and expense items that enter fully and
directly into the calculation of periodic net income, in contrast to below the line items that
affect capital accounts directly and net income only indirectly. Được hiểu là Doanh thu và Chi
phí được tính toán đầy đủ và chính xác trước thu nhập. Ngược lại có nghĩa là sẽ ảnh hưởng
trực tiếp đến Tài khoản vốn và ảnh hưởng gián tiếp doanh thu thuần
ABOVE THE LINE, for the individual, is a term derived from a solid bold line on Form 1040
and 1040A above the line for adjusted gross income. Items above the line prior to coming to
adjusted gross income, for example, can include: IRA contributions, half of the selfemployment tax, self-employed health insurance deduction, Keogh retirement plan and selfemployed SEP deduction, penalty on early withdrawal of savings, and alimony paid. A
taxpayer can take deductions above the line and still claim t...
Welcome to: http://hoctienganh.info
Accounting Dictionary – 27 - DIR
A&E can mean either Appropriation & Expense or Analysis & Evaluation. : Có thể được hiểu
là Riêng biệt và Chi phí hoặc Phân tích và Ước lượng
A&G is Adminstrative & General. : Quản trị và Tổng quát
A&M is Additions and Maintenance. :Thêm vào và Bảo trì
A&P is an acronym for Administrative and Personnel. Dạng viết tắt của Quản trị và Cá nhân
ABA (Accredited Business Accountant or Accredited Business Advisor), in the US, is a
national credential conferred by Accreditation Council for Accountancy and Taxation to
professionals who specialize in supporting the financial needs of individuals and small to
medium sized businesses. ABA is the only nationally recognized alternative to the CPA. Most
accredited individuals do not perform audits. Generally, they are small business owners
themselves. In addition to general accounting work, CPAs are also heavily schooled in
performing audits; however, only a small fraction of America's businesses require an audit. In
general, a CPA has majored in accounting, passed the CPA examination and is licensed to
perform audits. An ABA has majored in accounting, passed the ABA comprehensive
examination and in most states is not licensed to perform audits.
ABATEMENT, in general, is the reduction or lessening. In law, it is the termination or
suspension 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 ABC
ABM see ACTIVITY BASED MANAGEMENT.
ABOVE THE LINE, in accounting, denotes revenue and expense items that enter fully and
directly into the calculation of periodic net income, in contrast to below the line items that
affect capital accounts directly and net income only indirectly. Được hiểu là Doanh thu và Chi
phí được tính toán đầy đủ và chính xác trước thu nhập. Ngược lại có nghĩa là sẽ ảnh hưởng
trực tiếp đến Tài khoản vốn và ảnh hưởng gián tiếp doanh thu thuần
ABOVE THE LINE, for the individual, is a term derived from a solid bold line on Form 1040
and 1040A above the line for adjusted gross income. Items above the line prior to coming to
adjusted 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. A
taxpayer 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 of
accounts in a manner in which the first entity loses its identity and is "absorbed" within the
second entity. For example, see ABSORPTION COSTING.
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