Nhiều điều khoản được quy định được sử dụng trong các tiêu chuẩn báo cáo tài chính quốc tế (IFRS), nhưng cũng có một chủ đề chung. Trong trường hợp này, chúng tôi có ý nghĩa nói chung cũng như làm thế nào nó được sử dụng trong tiêu chuẩn. | check . cheque . 219 charge and discharge accounting A form of accounting used in the manorial system of Middle Ages in England in which individuals charge themselves with sums or estate they should receive and credit themselves with sums paid out. Chartered Institute of Management Accountants CIMA A professional accountancy body in the United Kingdom representing 140 000 members and students working mainly as financial managers in industry commerce not-for-profit and public organizations. Chartered Institute of Public Finance and Accountancy CIPFA A professional accountancy body specializing in the public sector. It has approximately 15 000 members mainly in the United Kingdom. Chartered Institute of Taxation CIT A professional qualification in the United Kingdom achieved by passing the Institute s examination. Most members with the qualification are partners or senior employees of accountancy or solicitors firms working mainly in the tax field. Some members work in banks the Inland Revenue insurance industry or commerce. chartered secretary A chartered secretary is qualified in company law accounting corporate governance administration company secretarial practice and management. They are trained to chart a course through regulation legislation and best practice and to deliver effective operations. Chartered secretaries work as company secretaries and in other senior positions in companies charities local government educational institutions and trade bodies. The Institute of Chartered Secretaries and Administrators ICSA is the professional body for chartered secretaries. See company secretary corporate secretary. chartist An investor who records past movements of the share prices P E ratios turnover and other financial statistics of individual organizations and constructs charts to predict future share movements. Chartists claim that history repeats itself and that the movements of share prices conform to a small number of repetitive patterns. chart of .
