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Accounting glossary - dictionary_1

Từ điển song ngữ kế toán cung cấp các thuật ngữ kế toán, các điều khoản khác nhau được sử dụng . Từ điển kế toán cung cấp cho học viên và sinh viên kế toán có hướng dẫn dễ dàng, chính xác | http www.ventureline.com glossary.asp A E can mean either Appropriation Expense or Analysis Evaluation. A G is Adminstrative General. A M is Additions and Maintenance. A P is an acronym for Administrative and Personnel. ABA Accredited Business Accountant or Accredited Business Advisor in the US is a national credential conferred by Accreditation Council for Accountancy and Taxation to professionals who specialize in supporting the financial needs of individuals and small to medium sized businesses. ABA is the only nationally recognized alternative to the CPA. Most accredited individuals do not perform audits. Generally they are small business owners themselves. In addition to general accounting work CPAs are also heavily schooled in performing audits however only a small fraction of America s businesses require an audit. In general a CPA has majored in accounting passed the CPA examination and is licensed to perform audits. An ABA has majored in accounting passed the ABA comprehensive examination and in most states is not licensed to perform audits. ABATEMENT in general is the reduction or lessening. In law it is the termination or suspension of a lawsuit. For example an abatement of taxes is a tax decrease or rebate. ABC see ACTIVITY BASED COSTING. ABM see ACTIVITY BASED MANAGEMENT. ABOVE THE LINE in accounting denotes revenue and expense items that enter fully and directly into the calculation of periodic net income in contrast to below the line items that affect capital accounts directly and net income only indirectly. ABOVE THE LINE for the individual is a term derived from a solid bold line on Form 1040 and 1040A above the line for adjusted gross income. Items above the line prior to coming to adjusted gross income for example can include IRA contributions half of the self-employment tax self-employed health insurance deduction Keogh retirement plan and self-employed SEP deduction penalty on early withdrawal of savings and alimony paid. A taxpayer can take .