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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

active record :
Document or record that i...Document or record that is undergoing processing and is needed, and referred to frequently, in the daily operations of an organization. In governmental or large firm usage, active records are those which are referred-to at least once per month. Also called current record.

accounting change :
Alterations or modifica... Alterations or modifications that affect (1) accounting methods (such as a new depreciation schedule, or changeover from cash basis accounting to accrual basis accounting, or vice versa), (2) accounting estimates (such as earnings shortfall or amount of bad debts), or (3) accounting entity (such as after a merger or takeover). Accounting changes must be disclosed in the notes (footnotes) accompanying financial statements

acceptance credit :
One of the means ... One of the means by which international trade is financed. Under this arrangement, a bank (or an acceptance House) in the exporter's country sets up an acceptance credit facility (similar to a checking account) on behalf of a creditworthy importer. The exporter then can draw on this account up to its limit. Also called acceptance financing.

ACTIVITY BASED MANAGEMENT (ABM) :
converts Activity Base... converts Activity Based Costing (ABC) into a system to manage an organization. Activity Based Management not only focuses on product, service, customer, channel costing, it also emphasizes: cost drivers (root cause analysis), action plans to improve to achieve strategic objectives, and, performance measures for activities and processes.

 

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