Tham khảo tài liệu 'accounting glossary - dictionary_2', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | http tax. This ratio should be examined in conjunction with turnover ratios to help pinpoint potential problems regarding asset management. BASIC NET INCOME PER SHARE is always reported as net income per share on an undiluted basis. The calculation of diluted net income per share includes the effect of common stock equivalents such as outstanding stock options while the calculation of basic net income per share does not. BASIC TENETS OF ACCOUNTING are four in number 1. Assets Liabilities Owner s Equity 2. Debits Credits 3. Assets are on the left debit side and 4. Liabilities and Equity are on the right credit side . BASIS generally is that figure or value that is the starting point in computing gain or loss depreciation depletion and amortization of a company. Specifically it is the financial interest that the Internal Revenue Service attributes to an owner of an investment property for the purpose of determining annual depreciation and gain or loss on the sale of the asset. If a property was acquired by purchase the owner s basis is the cost of the property plus the value of any capital expenditures for improvements to the property minus any depreciation allowable or actually taken. This new basis is called the ADJUSTED BASIS. BASIS in investments is the cost or book value of an investment. The gain or loss on an investment is the sale price less the basis. Basis is often called cost basis. BASIS POINTS is in yield. For example in increasing from to the yield increases by five basis points BATCHING in accounting is the gathering and organizing of incoming invoices prior to processing. BAY in business accounting means Buy Another Yearly. BBA can mean Bachelor of Business Administration Balanced Budget Act of 1997 Budget Activity Account Budget By Account British Bankers Association Black Business Association etc. BCF is an acronym for Broadcast Cash Flow. BCL is an acronym for among others Bank Comfort Letter or .
