| 单词 | accounting |
| 释义 | accounting (əkaʊntɪŋ ) 1. uncountable noun B2 Accounting is the activity of keeping detailed records of the amounts of money a business or person receives and spends. ...allegations of theft, forgery and false accounting. ...the accounting firm of Leventhal & Horwath. Synonyms: accountancy, auditing, book-keeping 2. See also account Idioms: there's no accounting for taste said to mean that you think that what someone likes is unpleasant or strange Daisy ordered her favourite pepperoni and pineapple pizza (there's no accounting for taste). Easy Learning Idioms Dictionary. Copyright © HarperCollins Publishers Collocations: accounting charge Most analysts had expected the bank to take the accounting charge into its 2015 numbers, not 2014's. Times, Sunday Times But headline profit fell due to an accounting charge. ST The difference between the two comparisons, a swing on finance costs of 5.1 million, was down to currency costs and a fairly insignificant accounting charge. Times, Sunday Times This was due to a higher accounting charge related to recent acquisitions. ST Last month, it said that it would increase cost-cutting as it revealed a 63 per cent fall in third-quarter profit, in the wake of an accounting charge on its debt. Times, Sunday Times And so you're then trying to equalize your work in your accounting department by adding in the budget approval. Christianity Today The people in the accounting department control you. Christianity Today The membership department might list the customer by name, whereas the accounting department might list the customer by number. Retrieved from Wikipedia CC BY-SA 3.0 I don't want to mess up their accounting department. Retrieved from Wikipedia CC BY-SA 3.0 The secretary of the shipyard - the head of the accounting department - was also responsible to the defterdar (a senior treasury officer). Retrieved from Wikipedia CC BY-SA 3.0 The accounting entries in question have a common characteristic. canada.com The transfer of securities by mere accounting entries allows for a rapid and efficient disposition of those interests. Retrieved from Wikipedia CC BY-SA 3.0 If the accounting entries are recorded without error, the aggregate balance of all accounts having positive balances will be equal to the aggregate balance of all accounts having negative balances. Retrieved from Wikipedia CC BY-SA 3.0 Some accounting entries are normally always represented as a flow (e.g. profit or income), while others may be represented both as a stock or as a flow (e.g. capital). Retrieved from Wikipedia CC BY-SA 3.0 The accounting error spurred customers to pull £2 billion of deposits this year. Times,Sunday Times That followed a shock profit warning and an accounting error, which capped a string of reversals at the business services group. Times, Sunday Times It posted a loss of £131m for 2019 following the accounting error, down from a £40.6m profit the previous year. Times,Sunday Times Shares in the retailer have crumbled by threequarters to 372.8p this year due to four profit warnings and an accounting error, valuing it at £166m. Times,Sunday Times Some analysts have suggested that any discrepancy could be down to an accounting error, or delays in the recording of complex transactions. Times, Sunday Times The code bars an accounting firm from auditing a company's accounts if it has provided advisory services to the client in the past two years. Times, Sunday Times The number of recorded fraud cases last year rose by 16 per cent to 314, the accounting firm has revealed in new research. Times, Sunday Times He gives the example of a day spent by staff from a big accounting firm with a catering business employing former homeless people. Times, Sunday Times Such a case would be the first involving the role of a leading accounting firm in the financial crisis. Times, Sunday Times The accounting firm refused to sign off on the budget retailer's cashflow forecast in its latest annual accounts. Times,Sunday Times A spokesman said the separation was an 'accounting issue'. Times, Sunday Times Some argue that it's partly just an accounting issue. Times, Sunday Times The accounting issue involves cost overruns on construction projects. Houston Chronicle They revealed he has even threatened to haul her into court again after an accounting issue delayed payments from her. The Sun It's just an accounting issue. Retrieved from Wikipedia CC BY-SA 3.0 What began as a handy accounting method eventually spawned literature. Smithsonian Hopefully, such statements have already been prepared using an acceptable accounting method. Christianity Today Sales were 1,227m in 2006, dropping from 7,433m the previous year owing to a change in accounting method. Times, Sunday Times The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or the potential method. Retrieved from Wikipedia CC BY-SA 3.0 For analysis using the accounting method, we assign a payment of 3 to each table insertion. Retrieved from Wikipedia CC BY-SA 3.0 But an accounting scandal a decade ago damaged its reputation and since then the company has sold off almost all its assets. Times, Sunday Times The cafe chain collapsed last month after an accounting scandal. The Sun The advertising group, which has been mired in an accounting scandal, had been given until yesterday to deliver audited financial results for last year. Times,Sunday Times At the time, the equipment hire group was mired in an accounting scandal, saddled with huge debts and looked headed for oblivion. Times, Sunday Times An accounting scandal led it to admit to 263million of fake profits. The Sun The new accounting standard was designed to make insurers' notoriously complex results more transparent. Times, Sunday Times The company also said that it needed to restate financial results stretching back to 2001 because it had accounted for derivatives trades under the wrong accounting standard. Times, Sunday Times The fall in revenues to €10.9billion was also partly the result of currency headwinds and the adoption of a new accounting standard. Times, Sunday Times The latest accounting standard, we are promised, will align reported profits to when a company actually gets the cash. Times, Sunday Times A new accounting standard next year will further erode profitability by forcing the engineer to book lucrative service revenues up front, rather than spreading them over a contract's life. Times, Sunday Times Differences in the accounting technique do not imply differences in accounting results but differences in clarity and intelligibility. Retrieved from Wikipedia CC BY-SA 3.0 That was a gross distortion of reality - but to see why, we need to study the accounting techniques it uses. ST The use of such elaborate accounting techniques by the foreign-owned companies has angered both politicians and consumers. Times, Sunday Times Special risk accounting techniques do exist but are in practice mostly restricted to financial instruments as accounting objects and financial institutions as accounting subjects. Retrieved from Wikipedia CC BY-SA 3.0 By some accounting techniques, the accompanying real estate transactions can be understood to have led to a net positive cash flow. Retrieved from Wikipedia CC BY-SA 3.0 The possible transition towards accrual accounting has been planned incremental and in phases spanning from 1012 years. Retrieved from Wikipedia CC BY-SA 3.0 Due to the nature of double-entry accrual accounting, retained earnings do not represent surplus cash available to a company. Retrieved from Wikipedia CC BY-SA 3.0 By contrast, many businesses and some other national governments have adopted forms of accrual accounting, which recognizes obligations and revenues when they are incurred. Retrieved from Wikipedia CC BY-SA 3.0 A road map has been prepared for transition from the cash to accrual accounting system and an operational framework for its implementation. Retrieved from Wikipedia CC BY-SA 3.0 The budget saw another large surplus, which was enhanced by a shift to more stringent accrual accounting announced in the budget. Retrieved from Wikipedia CC BY-SA 3.0 The shortfall has been blamed on aggressive accounting for suppliers' marketing contributions. Times, Sunday Times The decision comes amid continuing questions over how the travel group's bosses, auditors and regulators allowed aggressive accounting practices. Times,Sunday Times What about cases of aggressive accounting or threats to auditor independence? Times, Sunday Times Two firms can also stand stronger together against aggressive accounting treatments. Retrieved from Wikipedia CC BY-SA 3.0 It can do basic accounting and can create sophisticated management routines that do everything the custom-made packages do-at no extra cost. Christianity Today According to the job description, the butler should also have basic accounting and stock-keeping skills as well as a good communication skills. Times, Sunday Times The business advisory firm said that money that helped to fund day-to-day operations was getting stuck needlessly in basic accounting cycles, such as inventory and supply chain management. Times, Sunday Times The 9.3 billion public investment in the project clearly cannot be entrusted to the agency if it cannot master basic accounting practices. Times, Sunday Times It takes in strategy, marketing, basic accounting and management skills. Times, Sunday Times It means auditors being required to be trained in forensic accounting and fraud (who knew they weren't already?). Times,Sunday Times However, forensic accounting isn't all numbers: there are witnesses to interview and court appearances too. Times, Sunday Times Clarification that auditors should seek to find corporate fraud and a requirement they are educated in forensic accounting and fraud detection; ? Times,Sunday Times However, he said investigations of this kind typically involve interviewing numerous company officials and extensive forensic accounting work. Globe and Mail Sophisticated forensic accounting usually only discovers the deceit after the fact - even in the age of digital records and ever more detailed regulations. Times, Sunday Times The report said that much of the improper accounting dated back to 2008, was intentional and would have been difficult for auditors to detect. Times, Sunday Times Or that experts found that 'improper accounting procedures were continuously carried out as a de facto policy of the management'? Times, Sunday Times The settlement, which awaits court approval, relates to lawsuits by shareholders and others alleging improper accounting for an off-balance-sheet partnership. Globe and Mail It prefers to rely on the ignorance of borrowers or their inability to fund a challenge to its demands, rather than voluntarily relinquish gains obtained through improper accounting methods. Retrieved from Wikipedia CC BY-SA 3.0 Including one-off property and tax accounting losses, it fell £352 million into the red. Times,Sunday Times Gaps between statutory and tax accounting persisted, precluding complete harmonization. Retrieved from Wikipedia CC BY-SA 3.0 The company stated that it had insufficient resources to identify and report complex transactions in its corporate tax accounting. Retrieved from Wikipedia CC BY-SA 3.0 Interfacing the new currency with a nation's tax accounting can pose problems possibly resulting in accounting issues. Retrieved from Wikipedia CC BY-SA 3.0 Accounting can be divided into several fields including financial accounting, management accounting, auditing, and tax accounting. Retrieved from Wikipedia CC BY-SA 3.0 Translations: Chinese: 会计 Japanese: 会計 |
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