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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

account hold :
Restriction placed by a... Restriction placed by a bank (or by some other competent authority) on an account holder's ability to access his or her funds. This may happen when the balance in the account is pledged as a collateral, or when tax authorities or a court order places a lien on it. See also check hold.

ACCOUNT-CLASSIFICATION METHOD:
also called account an... also called account analysis, is a cost estimation method that requires a study of an account in the general ledger. The experienced analysts use the account information as well as their own judgment to determine how costs will behave in the future.

act of bankruptcy :
Debtor's action that may ...Debtor's action that may cause his or her creditors to petition courts to declare him or her bankrupt (in order to force a sale of the debtor's assets to satisfy their claims). In some jurisdictions, any failure to pay an obligation (above a certain amount) on due date may constitute an act of bankruptcy.

administrative cost :
Expense incurred in contr...Expense incurred in controlling and directing an organization, but not directly identifiable with financing, marketing, or production operations. Salaries of senior executives and costs of general services (such as accounting, contracting, and industrial relations) fall under this heading. Administrative costs are related to the organization as a whole as opposed to expenses related to individual departments. Also called administrative expenses.

 

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