accounting dictionary

abstract
summary of a statement, reports, essays, etc., that in a systematic and thorough stacking

abstraction of bank funds
making unauthorized bank funds (eg in the form of embezzlement or abuse
authorization) and cash, eskro accounts, trust accounts, or other accounts

event - lawyer
lawyer or person authorized by law by another person to conduct business transactions; addition, it can also represent others in litigation in court

ad valorem
commonly used with regard to the imposition of import tax, which means according to value, not by weight, size, or unit; duties are ad valorem duties assigned by value (money), not by weight, measure or unit, such as credit provision is set at 1% and the amount specified in the relevant loan agreement

adjudications
dltetapkan decision by a competent court to deal with the
disputed; perseilsihan settlement is different from arbitration
(Adjudication)

advice
written notice from the bank to nasabab on receipt of payment,
transfer of funds, services performed or payments made, for example
notice crediting, debit account, withdrawal or transfer of funds

debit advice
bank notification to the customers on any reductions or changes in funding the account and why

affidavit
Written statement made voluntarily under oath by a person who
authorized to take oaths, such as a lawyer who has been appointed by the
committee swearing, consul, or a notary public; affidavit can be justified as evidence or testimony in court

agent
a person or entity authorized or appointed to represent or act on behalf of another person or entity and have a fixed relationship with the represented; bank can also act sebagal agents in several activities such as a custodian and / or trustee

agents eskro
parties take responsibility, both to the seller and the buyer as well as the creditor and the debtor that the agreement made each party will be done

fiscal agent
agencies regarding financial matters in general, appointed by the government as
tax collector, receipt or storage of funds and implementation of government expenditure payments; bank shall be appointed as an agent for the tax collection rate of customer deposits and must deposit the pemenintah; fiscal agent often dlsebut with mandatory collection

corporative agent
banks that provide services as an agent of the company and / or government agencies; services could include clearing, payment of dividends or interest, redemption and registration of shares, as well as tax collection; banks will charge for services rendered

paying agent
agent, usually a commercial bank, which is authorized by the issuer of securities to pay principal and interest obligations to holders of securities; agents act as payers and charged for services

collection agency
bank acting as an agent and a person or another bank to perform collection

surety agent
agency that guarantees payment of the goods sold by him to accept a commission
additional

transfer agent
banks that provide services as an agent appointed by a company to maintain a record of the change of ownership, cancellation, issuance, sale of securities, and to resolve issues arising from securities lost, damaged, or stolen; services is usually done by commercial banks conducting commercial banking

agio
excess obtained and exchange gold or silver coins with banknotes in nominal value of the currency and the same term is commonly used in European banking, see
is also a premium,
excess of the actual value and the nominal value of securities or the value
foreign exchange payment, or depreciation of the value of a coin because of wear.

share premium
The company's net wealth derived from valuation or sale of shares above par price (paid-in surplus)

collateral
additional assurance that the debtor submitted to the bank in order to award
credit facilities or financing based on Islamic principles

trust agreement
written agreement used in undocumented credit financing provided to the buyer or importer; buyer promised to hold the goods received on behalf of the bank that provides financing though banks still dominate ownership of the goods; recipients trusts allow an importer to sell the goods before issuing banks dibayarkepada L / C

Acceptance bank
diakseptasi by bank draft; see acceptances

Acceptance
promise to pay by a party interested in the way his signature in draft; Acceptances must be declared with the word "acceptance" or by other similar means; signature only and interested parties shall be affixed on the front page, as the draft is valid acceptances; when has diakseptasi, money order ni be the same as
promissory note, which means it can be traded or sold to another party before tanggaljatuh tempo

acceptor
interested parties who mengakseptasi draft

productivity reduction actions
actions taken by workers individually or jointly by
reduction or decrease in productivity deliberate; action is intended to strengthen a claim to the company

aksio pauliana
complaint filed by the lender to cancel the fraudulent debtor
adverse; pauliana aksio agencies created to protect the creditors from fraudulent debtors, the person, partnership / body corporate that is declared bankrupt

deed
written statement signed by an interested party or a desire to prove the truth as written in the document

authentic deed
deed with the statutory form made by or in the presence of officials
authorities

deed under the hand
deed which is not produced by or in the presence of authorities

risky assets
all bank assets, except cash and government securities; to determine capital adequacy ratio or ratios, Bank Indonesia set limits on tertimbangmenurut nisiko assets (RWA)

collateral assets
assets in the form of property, securities, or other property that has been attached as collateral to support the issuance of bonds, notes, or loans

activa smoothly
assets in the form of cash or other valuables at any time by cash used mudahdapat

nonproductive assets
bank assets that do not generate income, such as cash held by banks, the central bank's reserve requirements, demand deposits with other banks, checks are still in the process of billing, and fixed assets

earning assets
investment of funds in the form of bank loans, bonds, equity, and other investment earnings

earning assets
the level of earning assets classified kolektibilitasnya ketertagihan or substandard, doubtful, and loss; referred to in this earning assets are loans, investment in other banks, securities owned, and inclusion

assets very smoothly
current assets net of inventory that can be quickly converted into cash at any time if needed, usually under the term of one year

cash equivalent assets
investments that are highly liquid, short-term, and can quickly be used in a certain amount of cash without facing the risk of changes in value means; equivalents held to meet short-term cash commitments, rather than for investment or other purposes

assets classifiable
earning assets, both existing and potential containing not give
earnings or result in losses for the banks

fixed assets
asset with a life in excess of one year, not intended for sale to
support the bank's operations, which include land, buildings, and equipment owned or leased

account activity
all mutations are recorded in the account came from and, among others, deposits, withdrawals, crediting revenue, and charging administrative costs in a particular period; mutation tensebut datam current account recorded a bendasarkan rule must be published each month in order to be matched by the account holders

acquisition
takeover of the majority (over and 50%) or all of the ownership of a bank

accumulation
Additional regularly on a number of commodities, such as return on capital or reserves, interest on savings or debt principal

account - perakunan
the process of recording, classifying, and pengiktisaran corporate transactions in the value of money and the preparation of financial reports and analysis, and thus can also mean
that perakunan is an information system to accumulate, process and
communicate all information related to financial transactions of the economic actors

account - free perakunan
provision of accounting services to service users who are not bound by the accountant as an employee or an employee of the accounting firm service users

account - perakunan costs
the branch of science dealing with the method of accounting and recording system of direct and indirect costs arising from bank services at various u nit in the bank; perakunan costs also recorded all expenditures include various types of costs, such as overhead costs include rent of buildings, equipment administrative and support costs, payroll management, marketing costs including advertising and promotional

account - perakunan inflation
accounts that show the effects of inflation on the price of an asset by comparing the present value of the assets to the value of the asset is purchased

compensation account
savings account balance on bank lending to borrowers who have maintained a certain amount of minimum balance acceptable use of credit
(Compensating balance)

real account
account balance at the end of period balance transferred to the next period, for example
account assets, debt, and capital

CPAs
accountant licensed practice of government as a private accountant so as to provide accounting services to companies with a certain payment

liquid tool
are cash and other assets that can be immediately cashed so that business operations continue, including inventory (inventory) merchandise, prepaid expenses and assets that can be cashed in for 1 year

algorithm
train of thought for solving the problem consists of a number of mathematical steps,
for example, a computer calculation program to calculate mortgage interest rate, the model
such financial alma, transfer pricing and data security

Alons
paper mailed connection, Acceptance or check, for the purposes of endorsement, if the page
behind these letters are full, Alons an integral part of the letters are diendos

amalgamation
merging two or more companies into a new company to achieve economies of scale position and better

liquidity analysis
analysis of the financial statements to determine the ability of the company to meet
short-term obligations.

marginal analysis
analysis of economic information by examining the results of the added value of a variable when another variable increases due to increased

ratio analysis
analysis to assess performance using financial ratios and other ratios, among others, include capital ratio, asset quality, earnings, liquidity, and management

lift values
increase in the value of securities based on the forces of supply and demand;
a broker can raise the price of a stock or bond when there is an increase
demand for securities

labor force
tetah everyone who reaches a certain age and have the ability to work both
who are already working or looking for work

Factoring
financing activities in the form of purchase and / or transfer and management of short-term debt or bill of a company trading transactions within or outside the country; company that called factoring factoring companies