No. of terms: 3000
Description: Comprehensive source of definitions for commerce related terms, especially from the field Economics, Business and Accounting. The dictionary, created by ITS Tutorial School, Hong Kong, is “aimed at supporting secondary and tertiary students who are studying business and commerce related subjects.”
Example term: Windfall profits
Refers to a profit or gain that occurs as a result of a specific event that was not controlled by the firm or person that realized the gain from that event.
Keywords: Accounting, Business Studies, Economics Dictionary, Accounting Dictionary, Business Dictionary, Business & Finance.
Status/Quote as: Accounting, Business Studies and Economics Dictionary. Copyright © 2005 ITS Tutorial School – All Rights Reserved.
No. of terms: 600+
The New York State Society of Certified Public Accountants (NYSSCPA) is the largest state accounting organization in the nation and currently has 30,000 members. The NYSSCPA has prepared this glossary as an educational tool for journalists who report on and interpret financial information.
Example term: Accountable Plan
An accountable plan is any reimbursement or other expense allowance arrangement of an employer that meets all of the following requirements (therefore excluding it from gross w-2 earned income and tax): (1) it provides reimbursements advances or allowances including per diem and meals, to employees for any job related deductible business expense; (2) employees must be able to substantiate expenses covered in the plan; (3) employee must return any excess advances or payments.
Keywords: Accounting Terminology, Accounting Terms, Accounting, NYSSCPA, Business, Business Dictionary, New York State Society of Certified Public Accountants
Status: ©1997 – 2008 New York State Society of Certified Public Accountants