accounting

accounting
I
(New American Roget's College Thesaurus)
Keeping of financial records
Nouns
1. (act of accounting) accounting, accountance, accountancy, bookkeeping, audit, calculation (See numeration), commercial or business arithmetic; cost or managerial accounting; horizontal or vertical analysis. See money, sale, purchase.
2. (accounting tools) accounts, books, finances, budget, money matters, figures.
3. ledger, journal, daybook, cashbook, petty-cash book, bank book, pass book, checkbook, invoice, balance sheet, general or subsidiary ledger, profit-and-loss statement, accounts-payable or -receivable ledger, sales ledger, spreadsheet, worksheet; numbered account; statement, invoice, bill, manifest.
4. (accounting terms) asset, liability, limited liability; equity, liquidity; credit, debit, deficit; negative or positive cash flow; expenditure (See payment); bill, invoice, statement [of account]; double-entry accounting, rolling or continuous budget; [pencil] footing; fixed costs; balance, [adjusted] trial balance, account, A/C, suspense or T account; credit, debit (See debt); accrual or cash basis method, zero base accounting; net worth; calendar or fiscal year; reconciliation; bottom line; entry, compound entry; debit card; salaried worker, freelance, independent contractor.
5. accountant, bookkeeper, actuary, certified public accountant, CPA, chartered accountant (Brit.); controller, comptroller; auditor, bank examiner; clerk. Informal, number cruncher, bean counter. See inquiry.
Verbs
1. (do accounting) keep accounts, keep the books, journalize, enter, log, post [up], book, credit, debit, carry over, balance [accounts or the books]; bill, invoice, dun, settle accounts; take stock, take inventory; audit, examine the books; open or close an account or the books; cost out.
2. (steal) falsify or doctor accounts; embezzle (See stealing). Slang, cook the books.
Adjectives — accounting, budgetary; in the black or red.
Quotations — Accountants are the witch-doctors of the modern world (Lord Justice Harman).
II
(Roget's 3 Superthesaurus) n.
1. recording and interpreting financial accounts bookkeeping, balancing the books, reckoning, crediting and debiting, auditing, computing, calculating, recording.
2. financial statement account, balance sheet, ledger, spreadsheet, accrual, budget, invoice.
WORD FIND
account book: ledger, daybook, journal
annual accounting period: calendar year, fiscal year
cheating on records to hide profits: cooking the books
collection of assets after business closes: liquidation
computer program organizing financial data into rows and columns: spreadsheet
decreasing value of asset over time: depreciation
discrepancy corrections: reconciling
ease of converting assets to cash: liquidity
employee pay: payroll
enter a transaction: log
entry of earnings not yet received or of expenses not yet paid: accrual
examination of accounts: audit
examiner of accounts: auditor
expenses greater than income: negative cash flow
expenses less than income: positive cash flow
head accountant of business or government: controller, comptroller
increasing value of asset over time: appreciation
items and property of value: assets
losing money: in the red
making money or realizing net profit: in the black
money owed to creditors: accounts payable, liabilities, outstanding accounts
money to be received: accounts receivable
month by month budget: rolling budget
net profit or loss: bottom line
payout: disbursement
profit and loss statement: P & L
project income and expenses for the year: annualize
pure profit: net
record-keeping method having equal credit for each debit: double-entry accounting
records: books
revenues before costs are deducted: gross
state-licensed accountant: CPA, certified public accountant
total assets minus liabilities: net worth
uncollectable debt: write-off
value of assets beyond what is owed on them: equity
withdrawal of funds by business owner: draw

English dictionary for students. 2013.

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