- A Dictionary of Accounting
- From the Oxford University Press, this is a comprehensive dictionary of accounting words and terminology.
Most Recent Articles from A Dictionary of Accounting 
engineered costs
engineered costs The building up of the levels of costs likely to be incurred by a production process by means of constructing synthetic costs,...
1/1/99 by R. HUSSEY · More from publicationenterprise investment scheme
enterprise investment scheme (EIS) An investment scheme in the UK that replaced the business expansion scheme (BES) on 1 January 1994. Relief is...
1/1/99 by R. HUSSEY · More from publicationequity
equity 1. A beneficial interest in an asset. For example, a person having a house worth £100,000 with a mortgage of £20,000...
1/1/99 by R. HUSSEY · More from publicationequivalent units
equivalent units (effective units) Unfinished units of production that remain in a process at the end of a period as work in progress (or...
1/1/99 by R. HUSSEY · More from publicationestimated assessment
estimated assessment A tax assessment raised by the Board of Inland Revenue based on the estimated profits or income of a taxpayer. The level...
1/1/99 by R. HUSSEY · More from publicationeurobond
eurobond A bond issued in a eurocurrency , which is now one of the largest markets for raising money (it is much larger than the UK stock...
1/1/99 by R. HUSSEY · More from publication
