(Narrative which explains expenditures and services from prior years and supports the requested level of expenditure and services.; Haushaltsplan; բյուջետային պլան; ბიუჯეტის დასაბუთება) More…
(A program budget expresses the operating plan in terms of the costs of activities (programs) to be undertaken to achieve specific goals and objectives.; Programm im Haushalt; բյուջեի More…
(Test used against tax avoidance schemes. Artificial schemes which create circumstances under which no tax or minimal tax is levied may be disregarded if they do not serve a "business More…
(A budget or plan of proposed acquisitions and replacements of long-term assets and their financing. A capital budget is developed by using a variety of capital budgeting techniques, such as More…
(A tax based on capital holdings, as opposed to a capital gains tax; Kapitalsteuer; կապիտալ հարկ; კაპიტალის გადასახადი) კაპიტალის გადასახადი ეფუძნება კაპიტალის ფლობას, განსხვავებით კაპიტალის More…
(A listing of the goods comprising the cargo (freight) carried in a means of transport or in a transport-unit. The Cargo manifest which gives the commercial particulars of the goods, such as More…
(The accounting method which recognizes income and deductions when money is received or paid.; Cash Based Accounting; կանխիկահեն հաշվապահություն; საკასო მეთოდით აღრიცხვა) ბუღალტრული More…
(A budget for cash planning and control, presenting expected cash inflow and outflow for a designated time period. The cash budget helps management keep cash balances in reasonable More…
(A statement of cash receipts and disbursements for a specified period of time.; Geldflussrechnung; դրամական հոսքերի հաշվետվություն; ფულადი ნაკადების ანგარიშგება) განსაზღვრული დროის More…
(A grouping of related types of expenditures, such as operating expenses and equipment, reimbursements, special items of expense, unclassified, local costs, capital costs, and internal cost More…
(The Central Budget Authority (CBA) is a public entity, or several coordinated entities, located at the central/national/federal level of government, which is responsible for budget More…
(This is one of the criteria used to resolve the problem of dual residence of individuals. It refers to the place where the taxpayer's personal and economic relationships are closer. More…
(A specific document identifying the goods, in which the authority or body empowered to issue it certifies expressly that the goods to which the certificate relates originate in a specific More…
(A charter of internal audit is a formal written document that defines the internal audit function’s purpose, authority, and responsibility. The charter should (a) establish the internal More…
(Abbreviation for ‘Cost, Insurance, Freight.’ (Named Port). The seller is responsible for clearing the goods for export, loading the goods onto the vessel at the port of export and paying More…
(Carriage and Insurance Paid To (...named place of destination). The seller transports the goods to the port of export, clears Customs, and delivers them to the carrier. The seller pays More…
(A citizens’ guide to the budget is defined here as an easy-to-understand summary of the main features of the annual budget as presented to the legislature. It should be a self-contained More…
(The Customs procedure which provides that imported goods enter into free circulation in the Customs territory upon the payment of any import duties and taxes chargeable and the More…
(The purpose of the Code of Ethics of The Institute of Internal Auditors (IIA) is to promote an ethical culture in the global profession of internal auditing. A code of ethics is necessary More…
(Products obtained during or as a result of the manufacturing, processing or repair of goods temporarily admitted for inward processing or of goods temporarily exported for outward More…
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