accounting draft

s COMPT document comptable

English-Catalan dictionary. 2013.

Mira otros diccionarios:

  • draft — 1) See: bank draft 2) Any order in writing to pay a specified sum, e.g. a bill of exchange 3) A preliminary version of a document, before it has been finalized …   Accounting dictionary

  • draft — 1 n 1: a preliminary version of something (as a law) 2 a: a system for or act of selecting individuals from a group (as for military service) b: the act or process of selecting an individual (as for political candidacy) without his or her… …   Law dictionary

  • Draft — An unconventional order in writing signed by a person, usually the exporter, and addressed to the importer ordering the importer or the importer s agent to pay, on demand ( sight draft) or at a fixed future date ( time draft), the amount… …   Financial and business terms

  • draft — A written order drawn by one party, called a drawer, that directs a second party (almost always a bank), called a drawee, to pay a sum of money to a third party, called the payee. For example, a check. Drafts are used with letters of credit.… …   Financial and business terms

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • exposure draft — Generally, a draft issued as a discussion document prior to the release of a final document. Specifically, it refers to a draft issued for discussion by the Accounting Standards Committee before issuing an accounting standard …   Accounting dictionary

  • Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the… …   Accounting dictionary

  • bank draft — banker s cheque; = banker s draft A cheque drawn by a bank on itself or its agent. A person who owes money to another buys the draft from a bank for cash and hands it to the creditor who need have no fear that it might be dishonoured. A bank… …   Accounting dictionary

  • documentary draft — Any order in writing requiring the recipient to pay the amount specified on the face of the document, either on presentation of the document (sight draft) or at a fixed future date (time draft) …   Accounting dictionary

  • banker's draft — See: bank draft …   Accounting dictionary

  • Financial Reporting Exposure Draft — FRED A document issued by the Accounting Standards Board for discussion and debate prior to the issue of a Financial Reporting Standard …   Accounting dictionary

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