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Accounting glossary - dictionary_7

Tham khảo tài liệu 'accounting glossary - dictionary_7', 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 MINORITY INTEREST is the interest or percentage ownership of a group of stockholders who in total own less than 50 of the shares in the corporation. MINOR MATTERS is a term used in accounting and legal reports to cover areas considered to be cosmetic or superficial thereby deemed by the author to be of little consequence. MIS see MANAGEMENT INFORMATION SYSTEM. MISCELLANEOUS INCOME is that income realized that is not directly related to the sale of standard products and services. MODIFIED ACCELERATED COST RECOVERY SYSTEM MACRS is a system used in accounting to define the rate and method under which a fixed asset will be depreciated for tax purposes. MODIFIED ACCRUAL BASIS accounting is a mixture of the cash and accrual basis. The modified accrual basis should be used for governmental funds. To be recognized as a revenue or expenditure the actual receipt or disbursal of cash must occur soon enough after a transaction or event has occurred to have an impact on current spendable resources. In other words revenues must be both measurable and available to pay for the current period s liabilities. Revenues are considered available when collectible either during the current period or after the end of the current period but in time to pay year-end liabilities. Expenditures are recognized when a transaction or event is expected to draw upon current spendable resources rather than future resources. MONETARY is anything pertaining to or having to do with money money creation money supply and the government management of money. MONEY MEASUREMENT CONCEPT stipulates that all business transactions must be expressed in money terms i.e. if something cannot be measured in money it will not be included in accounting books. MONEY MEASUREMENT PRINCIPLE see MONEY MEASUREMENT CONCEPT. MONETARY UNIT is the unit used to measure economic activity e.g. U.S. . MORTGAGE is a conditional conveyance of property as security for the repayment of a loan. .