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Capital expenditure: Capital expenditure is the expenditure incurred by a business resulting in long term benefits, either through an addition of a long-term asset or repayment of a long-term liability. Eg. Purchase of Machinery, Repayment of bank loan. Capital gains: Capital gains is the profit arising on the sale of a capital asset, computed ...
This A-to-Z glossary defines key accounting terms you need to know. Accountants possess a wide range of skills critical for financial management and reporting. They maintain financial records, analyze data, offer financial insights, ensure compliance, prepare reports, support audits, provide financial advice, and utilize technology to optimize ...
This glossary is extracted from the most recently published International Financial Reporting Standards and International Accounting Standards. These Standards were issued by the International Accounting Standards Board (Board) or its predecessor, the International Accounting Standards Committee.
10 Αυγ 1993 · The NYSSCPA has prepared a glossary of accounting terms for accountants and journalists who report on and interpret financial information.
Capital: An amount of money put into the business as opposed to money earned by the business. See Equity. Capital account: A term usually applied to the owners’ Equity in the business. Capital Assets: See Fixed Assets or Non Current Assets.
A capital resource is a durable good that is utilized by organizations to generate goods and services and facilitate operational processes. These assets are pivotal for the functioning of any economic entity, whether it operates in the manufacturing or service sector.
