Poll
States
Submited Firms : 6
Glossary Words : 3042
Jobs Request :
Group Members : 642
Excel Files : 113
PPT Files : 500
PDF Files : 23
Google Ads
Who's online
Title |
Teaser |
|---|---|
| IDEAL CAPACITY |
largest volume of output possible if a facility maintained continuous operation at optimum... |
| IDLE CAPACITY |
1. presence of unused capacity together with insufficient raw materials or skilled labor. When... |
| IDLE CAPACITY VARIANCE |
measure of utilization of plant facilities. The variance results when a plant is... |
| IDLE TIME |
cost of direct labor for employees unable to perform their assigned tasks because... |
| IF-CONVERTED METHOD |
method used to determine the dilution of convertible securities that are not common stock... |
| ILLEGALACT |
violation of law or governmental regulations by an audited entity or its management or employees... |
| ILLIQUID |
1. unable to convert an investment to cash in a short period of time with a minimum capital loss... |
| IMPACT STATEMENT |
document that analyzes the projected effects of a contemplated project. A primary reference... |
| IMPAIRMENT OF CAPITAL |
1. amount by which stated capital has been decreased by distributions such as dividends or... |
| IMPAIRMENT OF VALUE |
permanent decline in the value of an asset. The entry is to debit the loss account and credit... |
| IMPERFECT MARKET |
one where imperfect competition exists. Imperfect competition includes monopoly and oligopoly... |
| IMPLEMENTATION, BOTTOM UP APPROACH |
approach to implementing ABC with emphasis on achieving operational improvements. Activities and... |
| implicit cost |
The value of resources used, even when no direct payment is made. |
| import quota |
A limit on the quantity of a good that may be imported in a given time period. |
| imports |
Goods and services purchased from international sources. |
| IMPOUND |
1. to take custody of and seize property or money by some legal action (e.g., court mandate).... |
| IMPROVEMENT |
capitalized expenditure usually extending the useful life of an asset or improving it in some... |
| IMPUTED COST |
cost that is implied but not reflected in the financial reports of the firm; also called... |
| IMPUTED INTEREST |
interest assumed on a noninterest-bearing note, including discounted or zero-coupon znstruments... |
| in-kind income |
Goods and services received directly, without payment, in a market transaction. |
| in-kind transfers |
Direct transfers of goods and services rather than cash; examples include food stamps, Medicaid... |
| INADEQUACY |
loss or expense that is incurred by virtue of lost or reduced capacity, technological... |
| INCENTIVE STOCK OPTION (ISO) |
|
| INCOME |
1. money earned during an accounting period that results in an increase in total assets. ... |
| INCOME ACCOUNT |
term used for revenue and expense accounts. |
| Income before Income Taxes |
Revenues minus all expenses except income tax expense. |
| INCOME BOND |
bond on which the payment of interest is required only when earnings are available. Typically,... |
| INCOME DEDUCTION |
nonoperating expenses of an organization that are listed in the final section of the income... |
| income effect of wages |
An increased wage rate allows a person to reduce hours worked without losing income. |
| income elasticity of demand |
Percentage change in quantity demanded divided by percentage change in income. |
| INCOME EXCLUSION RULE |
gross income not subject to tax, including: (1) interest on municipal securities; and (2)... |
| INCOME FROM CONTINUING OPERATIONS |
revenues and expenses after tax arising from the ongoing operations of the business for the... |
| INCOME FROM DISCONTINUED OPERATIONS |
income (loss), net of tax, of a business segment that has been discontinued at year-end or will... |
| Income from Operations |
Equals net sales less cost of goods sold and other operating expenses. |
| income quintile |
One-fifth of the population, rank-ordered by income (e.g., top fifth). |
| INCOME REALIZATION |
recognition of income at the time of sale or the rendering of the service. The transfer of title... |
Create your free account
- Create private page
- Access all files & articles
- Create My Article
- Access Professional glossary
- Free register jobs request
- Access to post in the Forums
- Unlimited communication with members
Newsletter
