Poll
States
Submited Firms : 8
Glossary Words : 3199
Jobs Request : 2
Group Members : 659
Excel Files : 113
PPT Files : 514
PDF Files : 23
Google Ads
Who's online
Title |
Teaser |
|---|---|
| LINE AND STAFF |
typical categorical classifications in which authority and personnel structure are organized in... |
| LINE AUTHORITY |
power to give orders to subordinates. It contrasts with STAFF AUTHORITY, which is the authority... |
| LINE ITEM BUDGET |
budget typically used by governmental entities in which budgeted financial statement elements... |
| LINE OF CREDIT |
bank's moral commitment to make loans to a company for a specified maximum amount for a given... |
| LINEAR PROGRAMMING (LP) |
mathematical approach to the problem of allocating limited resources among competing activities... |
| LINEAR REGRESSION |
method dealing with a straight-line relation-ship between variables. It is in the form of y = a... |
| LINEARITY |
1. in LINEAR PROGRAMMING (LP), the requirement that the measure of effectiveness, such as... |
| LIQUID |
having cash or assets readily convertible into cash. A business entity is said to be liquid when... |
| LIQUID ASSET |
cash asset (e.g., cash or an unrestricted bank account) or readily marketable security. A liquid... |
| LIQUIDATING DIVIDEND |
return of capital rather than a distribution of retained earnings. Such a dividend may occur... |
| LIQUIDATION |
process of closing a business entity, including selling or disposing of the assets, paying the... |
| LIQUIDATION VALUE |
cash price or other consideration that can be received in a forced-sale of assets, such as that... |
| Liquidity |
is the ability to pay current obligations. |
| LIQUIDITY |
1. ability of current assets to meet current liabilities when due. The degree of liquidity of an... |
| LIQUIDITY INDEX |
|
| LIQUIDITY RATIO |
measurement of a business entity's LIQUIDITY, such as the CURRENT RATIO, ACID-TEST RATIO,... |
| liquidity trap |
The portion of the money demand curve that is horizontal; people are willing to hold unlimited... |
| LISTED SECURITIES |
stocks and bonds traded on an organized security exchange such as the NEW YORK STOCK EXCHANGE (... |
| LOAN |
agreement by which an owner of property (the lender) allows another party (the borrower) to use... |
| LOAN CAPITAL |
short- and long-term liabilities that have a due date and provide for interest. |
| LOAN FUND |
available for loans. Such funds may be restricted in the sense that only the income generated... |
| loan rate |
The implicit price paid by the government for surplus crops taken as collateral for loans to... |
| LOCAL AREA NETWORK (LAN) |
linking of microcomputers within a limited area or a common environment. An example is a network... |
| LOCKBOX |
box in a U.S. Postal Service facility, used to facilitate collection of customer remittances.... |
| LODGING |
facility where one sleeps away from home (e.g., hotel, apartment). For tax years beginning in... |
| LOG |
record kept of the use of an item, often for internal control purposes. For example, in a... |
| LOGISTIC INFORMATION SYSTEM |
one that facilitates shipping, transportation, and warehousing activities. It aims to ensure... |
| long run |
A period of time long enough for all inputs to be varied (no fixed costs). |
| LONG-FORM REPORT |
detailed report by an external auditor about the examination of a client's financial statements... |
| LONG-LIVED ASSET |
one whose future benefit is expected for a number of years; also called long-term asset. It... |
| Long-Lived Assets |
Tangible and intangible resources owned by a business and used in its operations over... |
| LONG-RANGE BUDGET |
projections that cover more than one fiscal year; also called strategic budgeting. The five-year... |
| long-run competitive equilibrium |
p = MC = minimum ATC. |
| LONG-TERM DEBT |
monies owed for a period exceeding one year. Examples are bonds payable and long-term notes... |
| Long-Term Liabilities |
All of the entity's obligations that are not classified as current liabilities. |
| LONG-TERM LIABILITY |
obligation payable in money, goods, or services for a period in excess of one year. It is... |
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
