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General accounting
Use this category for general accounting terms.
Industry: Accounting
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General accounting
Capital lease
Accounting; General accounting
Fixed-term (and usually non-cancelable) lease that is similar to a loan agreement for purchase of a capital asset on installments. The lessor's services are limited to financing the asset, the lessee ...
Double taxation
Accounting; General accounting
Situation where a country levies tax on an income that has already been taxed in the same or another country. For example, corporate profits are taxed when they are earned, and then taxed again as ...
Capital lease
Accounting; General accounting
Lease agreement that meets any one of four criteria: (1) The lease transfers title of the leased asset to the lessee. (2) The lease contains a bargain purchase option. (3) THe lease term is 75% or ...
Consolidated statements
Accounting; General accounting
Financial statements of the parent company plus those of majority-owned subsidiaries as if the combination were a single legal entity.
Aging-of-accounts method
Accounting; General accounting
A way to estimate bad debts by analysing individual accounts receivable according to the length of time they have been receivable from the customer.
Earnings per share (EPS)
Accounting; General accounting
The amount of a company's net income for each share of its outstanding common stock.
Earnings per share (EPS)
Accounting; General accounting
The amount of a company's net income for each share of its outstanding common stock.
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