Abbreviated accounts (UK) Above par Above the line Abridged accounts (UK) Abstract of accounts Accelerated cost recovery system (ACRS) (US) Accelerated depreciation Accommodation charges Account Account (v.) for Account code Account form (US) Account form of statement (US) Accountancy Accountant Accountant's liability Accountant's responsibility Accounting Accounting (adj.) Accounting basis Accounting change Accounting concepts Accounting convention Accounting cushion Accounting cycle Accounting entity Accounting equation Accounting estimate Accounting event Accounting firm Accounting for inflation Accounting period Accounting plan Accounting policies Accounting policy Accounting practice Accounting principles Accounting records Accounting standard Accounting standard-setting body Accounting system Accounting system set-up Accounting treatment Accounting year Accounts of a company Accounts payable Accounts payable master file Accounts payable subsidiary ledger Accounts receivable Accounts receivable master file Accounts receivable subsidiary ledger Accretion Accrual Accrual (charge) Accrual (revenue) Accrual basis of accounting Accrual basis principle Accruals Accruals principle Accrued assets Accrued expenses Accrued income Accrued interest Accrued liabilities Accumulated depreciation Accumulated dividends Acid test ratio (or Quick ratio) Acknowledgement of receipt Acquired goodwill Acquired surplus Acquisition Acquisition cost Acquisition of holdings Actual cost Actual value Actuals Added value Additional paid-in capital (US) Adequate disclosure Adjusted trial balance Adjusting entry Adjusting events Adjusting journal entry Adjustment Adjustment account Administrative expenses Advance Advance payment Advances Advances and payments on account Advertising expenses Affiliated company After-closing trial balance Agency fund Aggregation Allocation (of costs) Allocation (to a provision) Allotment (shares) Allotted shares Allowable Allowable capital loss Allowance Allowance for bad debts Allowance for risk Allowance for uncollectible accounts Allowance method All-purpose financial statements Alternative accounting rules (UK) Amortizable amount Amortization (intangible assets or deferred charges) Amortization of debt Amortization period Amortization table Amortize (v.) Amortizing loan Amount Ancillary costs Annual closing Annual financial statements Annual report Annualize (v.) Annuity Annuity due Annuity in advance Annuity in arrears Application for shares Application rights Apportion (v.) Apportionment Appraisal capital Appraise (v.) Appreciation Appropriated retained earnings Appropriation Appropriation to the reserve Approved accounts Arrears Assess (v.) Assessable capital stock Assessment Asset (s) Asset depreciation range (ADR) (US) Asset-liability approach Assets in course of construction (FPC) Assignment of account Assignment of accounts receivable Assignment of debt Associate Associated company (UK) Associated undertaking At cost Attestation Attributable Authorized capital Authorized capital stock Automatic deduction (US) Average cost Back charge Backing Backlog Backlog depreciation Bad debt Bad debt expense Bad debt recovery Bad loan Badwill Bail Bailment Balance Balance (v.) Balance (v.) an account Balance due Balance in cash Balance of accounts Balance of retained earnings Balance sheet Balance sheet account Balance sheet date Balance sheet item Balance sheet total Balancing entry Balancing figure Bank account Bank balance Bank borrowings Bank charges Bank deposit Bank float Bank indebtedness Bank loans Bank reconciliation Bank services Bank statement Banker's order (UK) Banker's transfer Base Base period Basis of accounting Be (v.) equity accounted Bear (v.) interest Before tax Beginning inventory Beginning on or after Beginning stock Below the line Benchmark Benefit Benefits Benefits in kind Bill Bill (v.) Bill of costs Billing schedule Billings Billings on a long term contract Bills payable Bills receivable Blank cheque Blind entry Bond Bond (v.) Bonus dividend Bonus issue (UK) Book (v.) Book (v.) an entry Book balance Book entry Book inventory Book value Booking date Bookkeeping Bookkeeping voucher Books Books of accounts Borrowing costs Borrowing facilities Borrowings Bottom line Bought ledger (US) Branch Branch accounting Brand license Break-up value Bring (v.) forward Brokerage Brokerage costs Brokerage fees Brought down Brought forward Building Building land Building occupancy expenses Building plot Business combination Business name Business premises Business segment Business trading year Calendar year Call Call for capital Call for funds Call option Call premium Called up capital Cancel supporting documents Cap Capital Capital account Capital assets Capital contribution Capital expenditure Capital gain Capital impairment Capital increase Capital invested Capital lease (US) Capital loss Capital outstanding Capital redemption reserve (UK) Capital reduction Capital reserves (UK) Capital stock Capital structure Capital surplus (US) Capitalization Capitalization of borrowing costs Capitalization of interests Capitalization of reserves Capitalize (v.) Capitalized value Carriage inwards Carriage outwards Carried down Carried forward Carry (v.) back Carry (v.) forward Carry back Carrying amount Carrying value Cash Cash (v.) a check Cash assets Cash at bank or in hand Cash basis of accounting Cash book Cash disbursement journal Cash discount Cash equivalent Cash float Cash flow Cash flow statement Cash in hand Cash inflow Cash on hand Cash outflow Cash payments journal Cash position Cash proceeds Cash receipts and cash payments Cash receipts journal Cash receipts journal/cash payment journal Cash statement Cashbook Caution Cease (v.) trading Ceiling (net realizable value) Change (foreign currency) Change in accounting estimate Change in accounting policy Change in accounting principle Change in financial position Changes in equity statement Changes in inventories Changes in stocks (UK) Charge (v.) to an account Charge to (v.) Chargeable Charges to be written off or allocated over several periods Charging to Chart of accounts Chattel Check specimen Check stub Checklist Cheque (UK) Circulating assets Classification Classified balance sheet Clearing account Close (v.) an account Close (v.) the accounts Closed account Closing Closing entries Closing of the accounts Closing price Closing rate method (translation of foreign currency) Closing-rate method Coding of accounts Collar Collateral Collateralize (v.) Collect (v.) Collection Collection costs Combined accounts Combined company Combined financial statements Combining company Combining of accounts Commercial paper Commission Commitment Commodity Common size financial statements Company's assets Comparability Comparableness Comparative amounts Comparative figures Comparative financial statements Comparative information Comparative statement Comparative statements Compensation for directors (US) Compilation Completed contract method Completed sales basis Completion Compliance Component Compound entry Comprehensive basis of accounting Comprehensive income Computerized accounting records Computerized accounting system Conceptual framework (accounting standard) Condensed financial statements Conservatism principle Conservative (estimate) Consideration Consistency Consistently Consolidated accounts Consolidated balance sheet Consolidated financial statements Consolidated goodwill Consolidation Consolidation (US) Consolidation adjustments Consolidation area Consolidation difference Construction Construction work in progress Consumable materials and supplies Consumables Contested claim Contingencies Contingency Contingency fund Contingent asset Contingent gain Contingent liability Contingent loss Contingent reserve Continuity Continuity schedule Continuous inventory Continuous stocktaking Contra account Contractual payment Contributed capital Contributed capital in excess of par (US) Contribution Contribution in kind Control Control account Controlling account Controlling interest Convention Conversion Conversion rate Copyrights Corporate expenses Corporate profits Corporate tax (UK) Corporate taxes (US) Corporation (income) tax (UK) Cost Cost formula Cost method Cost method of accounting for investments in stocks Cost of goods purchased Cost of goods sold Cost of sales Cost principle Cost to cost method Count sheet Counterfoil Counterpart entries Credit Credit (v.) Credit account Credit balance Credit entry Credit memorandum Credit note Credit term Creditor Creditor account Cross holding Cross-ownership Cumulative Cumulative effect of a change in accounting principle Currency Currency (exchange) rate Currency exchange Current account Current assets (to be converted in cash within a year) Current cost Current cost accounting Current expenditures Current liabilities Current liabilities (expected to be paid within a year) Current period Current portion Current price Current rate method (translation of foreign currency) Current value Current-noncurrent method (translation of foreign currency) Current-value accounting Custom duties Customs value Cut-off Cut-off date Cut-off procedures Date of record Day book Dead account Deadline Dealing Debenture loan Debentures Debit Debit account Debit balance Debit entry Debit note Debt Debt due Debtor Debtor account Debtors (UK) Declining-balance depreciation method Deduct (v.) Deduction Default to pay Defaulting debtor Defeasance Deferment Deferral (charge) Deferral (revenue) Deferral accounting Deferral method of tax allocation Deferrals Deferred charge Deferred cost Deferred credit Deferred income Deferred income tax Deferred income tax benefit Deferred income tax charge Deferred income tax credit Deferred income tax debit Deferred income tax expense Deferred income tax liability Deferred revenue Deficit Degressive taxation Delivery basis (of revenue recognition) Demand deposit Depletion Depletion allowance Deposit Deposits in transit (bank reconciliation) Depreciable asset Depreciable life Depreciate (v.) Depreciation Depreciation (tangible assets) Depreciation allowance Depreciation and provisions Depreciation base Depreciation charges Depreciation on a declining balance Depreciation policy Depreciation rate Depreciation schedule Derecognition (assets or liabilities) Derivative instrument Designation Detail account Development costs Development expenses Difference of exchange Direct debit Direct deposit Direct financing lease (US) Direct fund transfer Direct posting Direct write-off method Director's fees (UK) Disclose (v.) Disclosure Disclosure standards Discontinued operations Discount Discount (v.) Discount charges Discount factor Discount rate Discounted notes Disposal Disposal (assets) Disposal value Dissimilar activities (previous rules) Distributable profit Distribution costs Distribution of dividends Divestment Dividend exclusion (US) Dividends Dividends on share Do (v.) the stocktaking Dominant influence Double declining balance (method of depreciation) Double entry Double entry accounting Double entry book-keeping Down payment Draft Draft financial statements Drawing up (of accounts) Drawings (by owner of unincorporated business) Drop in value Duties Earnest money Earnings Economic life Economic substance Effective interest rate Eliminating entries (consolidation) Eliminations (consolidation) Employee profit sharing Ending inventory Enter (v.) into the accounts Entertaining Entertainment expenses Entry Entry value Equalization payment Equipment Equities Equity Equity accounting Equity capital Equity holder Equity issue Equity method Escrow account Establishment Estimated liability Estimated value Evaluate (v.) Events after the balance sheet date Exceptional Exceptional items Exceptional result Exchange (foreign currency) Exchange cover Exchange gain Exchange loss Exchange rate Exchange rates Exchange transaction Exclusion of subsidiaries from consolidation Exclusive of VAT Executory costs Expenditure Expenditure item Expense Expense (v.) (US) Expense account Expense accounts Expense advance Expense recognition Expenses Expiration date Expired cost Expiry Expiry date Explanation of an entry Explanatory notes Extraordinary Extraordinary items Extraordinary repairs Face amount Face value Facilities Facilities for payment Fair (market) value Fair presentation Fair value Fair wear and tear Fairly Fairness Fall (v.) due Fees Fellow subsidiary Fictitious assets Fictitious dividends Finance costs Finance lease Financial accounting Financial accounts Financial assets Financial commitments Financial expenses Financial futures Financial income Financial instrument Financial lease Financial position form of balance sheet Financial reporting Financial statements Financial year (UK) Financing Activities Fine Finished goods First in first out (FIFO) Fiscal Fiscal year (US) Fittings Fixed assets Fixed assets master file Fixed charges Fixture Fixtures and fittings Float Float (v.) (loan or shares) Float (v.) a company Float (v.) a share issue Float (v.) bonds Flotation Flow-through method Foreign currency transactions Foreign currency translation Foreign exchange Foreign exchange assets Foreign exchange difference Forfeit payment Format Formation expenses Forward contract Forward market Forward sale Forwarding Forwarding agent Forwarding charges Free of customs duties Freight-in Freight-out Front money Front-end load Full consolidation Full disclosure principle Functional classification (of costs) Functional currency Funding Funds Funds statement Fungible goods Fungibles Furniture Future Futures contract Futures market Futures option Futures price Futures rate agreement (FRA) G & A (General and Administrative expenses) GAAP (Generally accepted accounting principles) Gear General and Administrative expenses (G & A) General contingency reserve General journal General ledger General purpose financial statements Global integration Going concern Going concern assumption Going concern principle Going concern value Goods and services Goods for resale Goods in progress Goods in transit Goods on consignment Goods-bought ledger (US) Goods-sold ledger Goodwill Government grant Grant Gross amount Gross profit Gross profit method Gross sales Gross up (v.) Group accounts Group depreciation Guarantee deposits Half-year convention (US) Half-year rule (US) Heading Heading (balance sheet) Hedging Hedging instrument Hidden asset Hidden reserve Hire and rental charges Hire purchase and leasing charges Historical cost Historical cost accounting Historical cost concept Historical exchange rate Historical-cost convention Holdback Holding company Holding gain Holding loss Holding of shares Holiday pay (UK) Horizontal form (balance sheet) Impairment Implied renewal Imprest In arrears In suspense In transit Incidental Incidental expense Income Income (UK) Income accounts Income for services Income from sales Income realization Income statement (US) Income tax Income tax allocation Income tax receivable Incorporation expenses Increase in value Increase of share capital Individual financial statements Industrial buildings Inflows and outflows Inherent goodwill Initial outlay Input tax (TVA) Instrument In-substance defeasance Insurance Insurance benefit Insurance premium Intangible assets Intellectual property Interchangeable Intercompany account Intercompany holding Intercompany profit Intercompany transaction Interest expenses Interest income Interest rate Interests on overdue payments Interim closing Interim dividend Interim financial information Interim financial statement Interperiod income tax allocation Intraperiod tax allocation Inventoriable cost Inventory Inventory (US) Inventory (v.) Inventory in transit Inventory reserve Inventory valuation Investing activities Investment Investment allowances Investment income Investment securities Investment stock Investments Irrecoverable Issuance Issue Issue (v.) Item Itemized account Joint stock Joint ventures Journal Journal entry Journalize (v.) Land Land development Land improvement Land tax Lapsing schedule (US) Last in first out (LIFO) Late charge Late filing Late payment Lavish expenditures Lay off (v.) Layoff pay Lay-offs Lease Lease (v.) Lease liability Lease with purchase option Leaseback Leasehold premiums Legal charges Legal claim Legal reserve Legally required reserve Lessee Lessor Let (v.) Letting value Level of precision Leveraged lease Liabilities Liability Liability method of tax allocation Lifetime (asset) Line item (in the financial statements) Line of business Line of business reporting Line-by line consolidation Linked presentation Liquid assets Liquid funds Liquidate Liquidation balance sheet Loan Loan capital Loan on collateral Loan principal Loans to group undertakings (UK) Local taxation Long-term assets Long-term contract Long-term debt Long-term lease Long-term liabilities Loss Loss carryback Loss carryforward Loss carry-over Lower of cost or market (LCM) Lower of cost or market rule Machinery and equipment Maintenance Major maintenance Major repairs Majority interest Management fees Mandatory disclosures Manpower Manufacturing costs of finished goods Margin of profit Marketable Match marking (accounts) Matching Matching (of costs and revenues) Matching of payments and invoices Matching principle Material (adj.) Materiality principle Materials Maturity date Measurement basis Merchandise Merger Merger accounting Merger bonus Merger premium Mergers and acquisitions Minorities Minority holding Minority interest Miscellaneous expenses Misleading Modified accelerated cost recovery (MACR) (US) Monetary assets Monetary items Monetary liabilities Monetary measurement convention Monetary value Monetary-non monetary method (translation of foreign currency) Monthly closing Movable Movable property Movables Moving average inventory method Multiple step income statement Name Name of an account Natural classification (of costs) Negative goodwill Negative shareholders' equity Net asset Net book value (NBV) Net dividend (tax credit excluded) Net earnings Net price method Net proceeds Net profit Net realizable value Net result Net sales Net worth Netting Next in first out (NIFO) Nominal accounts Nominal amount Non adjusting event Non-assessable Non-cash items (income statement) Non-compliance Non-consolidated subsidiary Non-current assets Non-current liabilities Non-current receivables Non-operating expenses Non-profit Non-recurring Normal balance Not applicable (N/A) Note disclosure Note of expenses Notes payable Notes receivable Notes to financial statements Notes to the accounts (UK) Notice of correction Notice of reassessment Notice to pay NSF (not sufficient funds) check Occupancy expenses Off balance sheet Off balance sheet assets Off balance sheet commitments Off balance sheet finance (OBSF) Off balance sheet liabilities Office account Office equipment Office supplies Offset account Offsetting On a consistent basis Ongoing Opening balance Opening balance sheet Opening inventory Opening stock (UK) Operating activities Operating capacity Operating capital maintenance concept Operating costs Operating expenditures Operating expenses Operating income Operating lease Operational lease Opinion Ordinary maintenance Organization costs Original cost Original value Originating timing difference Outgo Outgoings Outlay Outlay of cash Outsource (v.) Outstanding Outstanding (checks, shares or stock) Outstanding checks Outstanding debt Outstanding deposits Outstanding interests Outstanding payments Outstanding stock Overdraft Overdrafts Overdraw (v.) an account Overdrawn Overdue Over-estimate Overestimate (v.) Overhead (US) Own resources Own statements of account Owner's equity Paid in checks Paid-in capital Paid-in surplus (US) Paid-up capital Paid-up shares Par value Parcel of land Parent company Parity Partial tax allocation Participating interest Particulars Partly paid shares Partnership Past due Patent Pay (v.) a deposit Pay (v.) off Pay (v.) on account Pay in kind Payability Payable Payable at sight Payables Payment Payment facilities Payment in advance Payment on account Payroll costs Payroll journal Payroll ledger Payroll register Payroll taxes Penalty interest Pending Pending account Pension Pension expense Pension fund Pension funds contributions Pension liabilities Percentage of completion method Percentage statements Performance bond Period Period comparisons Period costs Period of account Periodic disclosure Periodic inventory Periodical situations Permanent assets Permanent decline in value Permanent differences Permanent diminution in value Perpetual inventory Personal account Personal income tax Personal property Petty cash Petty cash register Petty cash voucher Piece of ground Plant and equipment Plant ledger Pledge (v.) as security Pledging of receivables Pooling of interests [consolidation] Portfolio (shares) Portfolio investment Post (v.) Post (v.) an entry Post balance sheet event Post office bank account Postage Post-closing trial balance Posting (of an entry) Posting date Practice Preferred share Premises Premium Pre-operating expenses Prepaid expenses Prepayment Prepayments Primary statement Prime documents Principal Principle Principle of materiality Prior Prior period Prior period adjustment Prior year Prior year adjustment Pro forma financial statements Pro forma invoice Pro rata Proceeds from sales Proceeds of insurance Procurement Product line Professional development (PD) Professional fees Professional training Professional training for adults Profit Profit and loss account (UK) Profit and loss statement (P&L) Profit from operating activities Profit sharing Proforma accounts Progress billing Progress payment Property Property account Property lease Property ledger Property tax Proportion Proportional consolidation Proportional integration Proportionate consolidation Prorata temporis Provision Provision for bad debts Provision for contingency Provision for depreciation Provision for liabilities Provision of services Provisions for depreciation of tangible assets Provisions for loss in value of inventories (stocks :UK) Provisions for loss in value of investments Prudence concept Published accounts Purchase Purchase day book Purchase discounts Purchase for future delivery Purchase for settlement Purchase for stock (UK) Purchase journal Purchase method Purchase of goods for resale Purchase order Purchase order form Purchase price Purchases allowances Purchases ledger Purchases returns Purchasing cost Qualifying loss Quarterly closing Quarterly financial statements Ratable value Rate of charge Rate of discount Rate of exchange Rate of interest Raw materials Real account Real estate Real property Realization account Realization principle Realized cost Realized income Reassessment notice Rebate Rebates and allowances on purchases Recapitalization (US) Receipt Receipt (v.) Receipt (v.) an invoice Receipt and payments basis (of accounting) Receipt for payment Receipt for rent Receipts Receivable Receivables Reciprocal accounts Reciprocal holding Reciprocal shareholding Reclassify (v.) Reclassifying Recognition Recognize (v.) (as) Reconcile (v.) (of accounts) Reconciliation (of accounts) Reconciliation of movements in shareholders' funds (UK) Record (v.) Record-keeping Records and files Recover (v.) Recoverable amount Recovery Recovery package Recovery plan Recurrent Recurring Redeem Redeem (v.) Redeemable Redemption Redemption premium Reduction Redundancy Redundancy money Refund Refund (v.) Registered capital Registered company (UK) Regulation Related company Related party Related party transaction Relevant Reliability Relocation Remittance of bills for collection Remuneration Rendering of services Rent Rent (v.) Rent receipt Rental contract Rental expenses Rental value Renting Reorganization Reorganization costs Repair Repairs and maintenance Replacement cost Replacement cost accounting Replacement costing Replacement method of depreciation Report form (balance sheet, income statement) (US) Reporting currency Reporting date Research and development costs (R & D) Research and development tax credit (US) Reserve Reserve accounting Reserve deposit Reserve for contingencies Reserve for doubtful accounts Reserve provided by the articles Residual value Restate (v.) Restated Restatement Restate-translate method Restructuring Results of discontinued operations Retail inventory method Retail method Retained earnings Retained earnings statement (US) Retained profits/losses Retention Retention monies Retirement (fixed asset) Retroactive adjustment Return Return (v.) Return (v.) a commission Return to supplier Returnable container Returns inwards Returns outwards Revaluation Revaluation of assets Revaluation surplus Revalued Revenue Revenue accounts Revenue expenditure Revenue from land Revenue grants Revenue office Revenue recognition Revenue reserve Revenue-producing Revenues (US) Reversal Reversal (write-down) Reversal of timing difference Reverse stock split Reversing (of entry) Review (of accounts) Risk provision Royalty, royalties Ruling an account Salaries and wages expenses Salaries and wages payable Salary Salary advance Sale Sale for the account Sale on account Sales (US) Sales allowance Sales contract Sales credit note Sales day book Sales discount Sales figure Sales journal Sales ledger Sales of manufactured finished goods Sales returns Sales type lease (US) Salvage value Schedule of accounts payable Schedule of accounts receivable Schedule of depreciation Schedule of repayments Schedules to a balance sheet Scrap (v.) Scrap value Scrapping Scraps Securities Security deposit Segment Segment information Segment(al) reporting Self balancing Self-constructed property (plant or equipment) Sell (v.) at a loss Selling brokerage Selling commission Selling costs Selling expenses (US) Semi-finished goods Service Service charge Service concern Service contract Service fee Service of the loan Service provider Services Servicing Setting-up expense Settle (v.) Settle (v.) a bill Settle (v.) an account Settlement of an account Severance pay SG&A (Sales, General and Administrative expense) Share Share capital (UK) Share premium (UK) Share premium account Shareholder Shareholders' deficiency Shareholders' equity (UK) Shares Shares in group undertakings (UK) Shares in subsidiaries and associated companies Shipping charges Short account Short form merger Shortage Short-term investment Short-term liabilities Shrinkage Shutdown costs Significant influence (20% to 50% of another company) Simple share Single entry book-keeping Single-step income statement Sinking fund Sinking fund reserve Sister company Social Security (US) Social security contributions Social security costs Social security tax (US) Soft commodities Soft costs Solvency Source and application of funds statement Source of funds Sources and uses statement Special journal Special purpose financial statements Specific identification valuation method Spending Spending variance Split Staff costs Start up costs State subsidy Statement Statement of affairs Statement of an account Statement of cash flows Statement of changes in capital accounts (US) Statement of earnings (US) Statement of finance Statement of movements in shareholders' funds (UK) Statement of receipts and disbursements Statement of retained earnings (US) Statement of source and application of funds Statement of stockholders' equity Statement on changes in financial position Statute Statutory accounts Statutory reserve Stewardship (resources) Stock Stock (US) Stock and shares Stock certificate Stock ledger (UK) Stock list Stock valuation Stock warrant Stockholders' equity (US) Stock-in trade Stocklist (v.) Stock-taking Stoppage of pay Stoppage of payment Storage costs Straight line depreciation Straight line method of depreciation Stub Sub-classification Subcontracting Subcontractor Sub-lease Sublet Sublet (v.) Sub-letting agreement Subscribe (v.) Subscribed capital Subscription Subscription warrant Subsequent Subsequent events Subsequent period Subsidiary Subsidiary ledger Subsidy Substance over form concept Sub-subsidiary Sum of the units method Summary financial statements Sum-of the years' digits (SYD) depreciation method Sundries Sundry Sundry creditors Sundry debtors Sunk costs Supplier Supplier credit Supplier of equipment Supplies Surcharge liability Surety Suspense account Suspension of payments System of accounts T-account Take (v.) directly to equity Take (v.) stock Takings Tangible assets Tangible personal business property Tax Tax credit Tax effect Tax loss carry backward Tax loss carry forward Tax not included Tax schedule Tax year Taxes and dues Temporal method Temporal method (translation of foreign currency) Temporary account Temporary difference Temporary staff Temporary worker Tenure Term of payment Terms of payment Terms of sale Third party accounting Till money Time discount (US) Timeliness (information) Timing differences Total assets Total liabilities Total revenue (US) Trade creditors - debit balance Trade fair Trade mark Trade payables Trade receivables Trade-in value Trademarks Trading Training Transcribe (v.) Transfer Transfer of assets Transfer of funds Transfer of lease Transfer order Transfer price Transferable securities Translation of foreign currency Transport equipment Transportation equipment Travel and entertainment Traveling allowance Traveling expenses Trial balance True and fair view Trust receipt Turnover Ultimate parent enterprise Unadjusted trial balance Unappropriated retained earnings Uncollectible (adj.) Uncollectibles Uncollectibles accounts Unconsolidated subsidiary Undistributable reserves Undistributed earnings Unearned income Unearned revenue Unemployment fund contributions Unemployment insurance Uniform code of accounts Unit trust (UK) Units-of production (method of depreciation) Unlisted Unpaid cheque Unquoted company Unrealised foreign currency gains and losses Unrealized Unrealized exchange gains or losses Unrealized gains on assets Unrealized loss Unrealized loss on assets Upfront Upkeep costs Upper limit Useful life (of an asset) Vacation pay (US) Valuation Valuation of securities Value added statement Value added tax (VAT) Value of services in progress Variable cost percentage VAT VAT included Vertical form of financial statements View to resale (subsidiary) Voluntary disclosures Voucher Wage deduction Wage oncost Wages Wages and salaries Wages tax Waiver Warrant Warranty Warranty expense Waste Wasted materials Wasting asset Wealth Wear and tear Weighted average Weighted average cost Weighted average costing Weighted average inventory method Wholly-owned subsidiary Windfall gains and losses With a profit objective Withdrawal Withholding Withholding tax Work in process Work in progress (WIP) Work performed and capitalized by the enterprise Write down (v.) Write off Write off (v.) Write up (v.) Write-down Write-down of cost to net realizable value Write-off Write-up Writing back Year-end Year-end adjustment Year-end bonus Year-end inventory Year-to date Yield (v.) interest Zero-balance account