Financial Accounting Multi-Lingual Glossary

In: Business and Management

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Multi-lingual glossary (English, French, German, Italian and Spanish)

Corporate Financial Reporting: a global perspective Co-authored by Hervé Stolowy and Michel Lebas

Authors of the glossary: Eva Eberhartinger (Professor, Chair of accounting and tax management, University of Muenster, Germany), José Antonio Gonzalo (Professor of Accounting and Financial Economics, Department of Managerial Science, University of Alcalá, Spain), Michel Lebas (Professor, Department of Accounting and Management Control, HEC School of Management and Hanson Endowment Distinguished Visiting Professor, University of Washington, School of Business Administration, Seattle, WA, USA), Hervé Stolowy (Professor, Department of Accounting and Management Control, HEC School of Management), and Stefano Zambon (Professor of Business Economics, Faculty of Economics, University of Ferrara, Italy)

Copyright  Thomson 2002

Glossary – p. 1 List of abbreviations (A) Austrian German (D) German from Germany (ESP) Spanish from Spain (MEX) Spanish from Mexico (ARG) Spanish from Argentina (US) US English (UK) British English [Pension accounting] Terminology related to pension accounting [Deferred taxation] Terminology related to deferred taxation English absorption costing accelerated cost recovery system accelerated depreciation account account captions account form accountant accounting changes accounting decree accounting entries accounting law accounting period accounting period-end French German Italian contabilità a costi pieni ammortamento accelerato; ammortamento a quote decrescenti ammortamento anticipato; ammortamento accelerato conto; voce; posta posta; voce contabile struttura (contabile); modello (contabile) contabile; ragioniere variazioni contabili normativa in materia contabile scritture…...

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