Accounting Glossary by Country
Australia
- Tax Agent
- Income Tax Return
- Imputation Credits / Franking Credits
- Asset Register
- Company Dividend Statement
- Trust Distribution
- Dividend
- Capital Gains Tax (CGT)
- Bookkeeping
- Chart of Accounts
- BAS (Business Activity Statement)
- PAYG (Pay As You Go)
- Company Tax Return
- Base Rate Entity
- Company Tax Rate
- ASIC Registration
- Business Name
- ABN(Australian Business Number)
- Business Structure
- Employee vs Contractor
- Fringe Benefits Tax (FBT)
- IAS
- PAYG Instalments
- Single Touch Payroll (STP)
- Superannuation
- Assets
- Balance Sheet
- Liabilities
- Cash Flow Statement
- Fixed Assets
- Income Statement
- General Ledger
- Accounts Payable
- Accounts Receivable
- Double Entry
- Working Capital
- Capital Expenditure
- Fixed Assets
- Depreciation
- Payroll Tax
- Balance Sheet
- Income Statement
- Chart of Accounts
- Input Tax Credit
- PAYG Withholding
- Business Plan
- Profit Margin
- Break-even Point
- Cash Flow Forecasting
- Receipt Management
- Accounting Integration
- Bank Feeds
- Cloud Accounting
- Redundancy Payout
- STP Phase 2
- Salary Packaging
- PAYG Withholding Variation
- Termination Payment
- Leave Loading
- Allowances
- Tax Planning
- Audit Trail
- Income Tax Assessment
- Tax Deductible Expense
- Lodgement Deferral
- PAYGI (Instalments)
- Fuel Tax Credits
- Director ID
- Tax Return Lodgment Deadline
- Notice of Assessment
- ATO (Australian Taxation Office)
- BAS in Australia
- GST (Goods and Services Tax)
- Tax File Number Declaration
- Activity Statement Summary
- Business Name Renewal
- ASIC Annual Review
- Annual Return
- Prepaid Expenses
- Closing Balance
- Stocktake
- Trading Stock
- Taxable Income
- Exempt Income
- Business Mileage
- Expense Reimbursement
- Accounting Method
- Loan Agreement (Related Party)
- Bad Debt
New Zealand
- Overheads
- Contribution Margin
- Break-Even Point
- Asset Turnover Ratio
- Earnings Per Share (EPS)
- Imputation Credits
- Dividend
- Accumulated Depreciation
- Write-Off
- Work in Progress (WIP)
- Trial Balance
- Statement of Changes in Equity
- Directors’ Report
- Cash Flow Statement
- Sales Return
- Secured Loan
- Long-Term Loan
- Non-Current Liability
- Debit Note
- Bad Debts
- Provision
- Accrued Income
- Prepaid Expenses
- Petty Cash
- Purchase Order
- Profit Margin
- Profit and Loss Account
- Retained Earnings
- Resident Withholding Tax (RWT)
- Terminal Tax
- Provisional Tax
- Income Tax
- GST Return
- Goods and Services Tax (GST)
- KiwiSaver
- Pay As You Earn (PAYE)
- Payroll
- Overhead
- Non-Current Asset
- Nominal Ledger
- Net Worth
- Net Profit
- Mortgage
- Management Accounts
- Loss
- Liquidity
- Liquidation
- Liability
- Journal Entry
- Inventory
- Intangible Assets
- Income Statement
- Gross Profit
- Goodwill
- General Ledger
- Fringe Benefit Tax (FBT)
- Fixed Asset
- Financial Statements
- Fair Value
- Expense
- Equity
- Dividends
- Depreciation
- Deferred Income
- Current Liability
- Credit Note
- Cost of Goods Sold (COGS)
- Contingent Liability
- Consolidated Accounts
- Company Tax Rate
- Chart of Accounts
- Cash Flow
- Cash Accounting
- Capital Gains Tax (CGT)
- Capital Expenditure (CapEx)
- Capital
- Bookkeeping
- Bank Reconciliation
- Balance Sheet
- Balance Date
- Audit
- Asset
- Annual Report
- Amortisation
- Accrued Expenses
- Accrual Accounting
- Accounts Receivable
- Accounts Payable