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Download as PDF; Printable version; In other projects Wikidata item; ... Pages in category "Accounting terminology" The following 98 pages are in this category, out ...
Download as PDF; Printable version; In other projects Wikidata item; Appearance. move to sidebar hide. ... Accounting terminology (1 C, 98 P) B. Banking terms (2 C ...
In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.
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The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.
Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations. Critically, in assessing a company's financial position (and reading its balance sheet), COE is distinguished from CAPEX, or costs associated with Capital Expenditures.
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The Table Linkbase can be used for presentation of XBRL data, and also for data entry, by allowing software to present a template for completion by the user. The Table Linkbase is well-suited to handling large, highly-dimensional reporting templates such as those used for Solvency II reporting to EIOPA, and COREP and FINREP reporting to the EBA.