Glossary Of Accounting &Finance Terms-Alphabet U

[ U ]

 

Understandability

 

o         Information provided in financial statements has the quality of understandability when is comprehensible [...]

Glossary Of Accounting &Finance Terms-Alphabet T

[ T ]

Tangible asset

o a physical asset

Times interest earned

o the number of times that loan interest is covered by profits,ie earnings(profits) before tax and interest divided by the interest charge. It indicates how safe creditors interest charges are.

Thin capitalization

a thinly capitalized company is one where its capital structure [...]

Glossary Of Accounting &Finance Terms-Alphabet S

[ S ]

Sale and leaseback transaction

The sale of an asset [...]

Glossary Of Accounting &Finance Terms-Alphabet R

[ R ]

 

 

Realisable value

 

o         The amount of cash or cash [...]

Glossary of Accounting &Finance Terms-Alphabet Q

[ Q ]

 

 

 

 

Quick assets