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Accounting glossary - dictionary_6

Tham khảo tài liệu 'accounting glossary - dictionary_6', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | http www.ventureline.com glossary.asp business loans. Rates in general tend to rise with inflation and in response to the Federal Reserve raising key short-term rates. A rise in interest rates has a negative effect on the stock market because investors can get more competitive returns from buying newly issued bonds instead of stocks. It also hurts the secondary market for bonds because rates look less attractive compared to newer issues. INTERFUND LOAN is an authorized usually short term loan from one fund to another. INTERIM AUDIT is an audit conducted during the fiscal year usually as a means of minimizing the work and time involved in concluding the audit after the fiscal year. A corporation might have an interim audit covering the first nine months of the fiscal year so that at the end of the fiscal year most of the auditing will focus on the last three months of the fiscal year thus allowing for a comprehensive audit and early completion of the audit reports. An interim audit does not usually yield any formal reports from the external auditors. INTERIM DIVIDEND is the declaration and payment of a dividend prior to annual earnings determination. INTERIM EARNINGS see INTERIM STATEMENT. INTERIM STATEMENT is a financial report covering only a portion of a fiscal year prepared by accountants but usually unaudited . Quarterly statements from publicly traded companies are one example of an interim statement. Interim statements are not as detailed or as exact as annual statements. INTERMEDIARY is the person or institution empowered to be the intermediary in making investment decisions for others. Examples banks savings and loan institutions insurance companies brokerage firms mutual funds and credit unions. INTERMEDIATION COST in finance is the cost involved in the placement of money with a financial intermediary. The person or institution empowered as the intermediary to make investment decisions for others. Examples banks savings and loan institutions insurance .