Accounting & Auditing

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16 domain-specific abstractions whose origin domain is Accounting & Auditing. They span 17 subdomains — sort by that column to group them, or click any subdomain to filter to it.

Abstraction	Subdomain	Description
Basic Earnings Per Share	Financial Reporting	Earnings available to common shareholders divided by weighted-average basic shares outstanding.
Break-even Point	Cost Volume Profit Analysis	A feasible activity level where specified total revenue equals specified total cost, leaving the declared measure of profit at zero.
Budget	Management AccountingBudgeting	A time-bounded quantitative plan that estimates available resources and expected inflows, assigns limits or targets to uses, and provides a baseline for authorization, coordination, and variance evaluation.
Context-Based Sustainability	Sustainability Accounting	Context-Based Sustainability is a recurring sustainability accounting, organizational performance identity in which impacts are assessed against context-specific resource thresholds and population demands rather than relative peer performance.
Dividend cover	Corporate Finance and Financial Statement Analysis	A company's earnings available to ordinary shareholders divided by ordinary dividends for the same period, indicating how many times reported earnings cover the payout.
Dunning (process)	Credit Management	A staged accounts-receivable communication process that escalates lawful reminders and collection actions as a debt becomes more overdue.
Equivalence number method	Management AccountingProduct Cost Allocation	Allocate a shared cost pool across related outputs by converting their quantities into weighted equivalent units relative to a reference product and preserving the total allocated cost.
Financial ratio	Financial Statement Analysis	A quotient or related relative measure formed from selected financial-statement or market values to compare an enterprise's liquidity, leverage, profitability, efficiency, or valuation across time or peers.
Fixed cost	Managerial Accounting and EconomicsCost Behavior	A cost that does not vary with activity or output within a specified relevant range and time horizon, creating a baseline commitment that must be distinguished from variable and mixed costs.
Loss ratio	Insurance Accounting	A loss ratio is a ratio of losses to gains, used normally in a financial context.
Manufacturing cost	Cost Accounting	The accumulated cost of direct materials, direct labor, and manufacturing overhead consumed to produce goods during a declared accounting period and costing scope.
Net income per employee	Financial Analysis	A company productivity ratio dividing period net income by the average or stated employee count.
Price-to-cash flow ratio	Financial Analysis	A valuation multiple comparing a company’s equity market value with its operating cash flow, either in aggregate or per share.
Receivables turnover ratio	Financial Accounting	An accounting activity ratio dividing net credit sales by average net receivables to estimate how often receivables are collected during a period.
Transfer pricing	International Taxation	The pricing and documentation of transactions between related entities, especially for allocating taxable income under an arm’s-length standard.
Working Capital Turnover Ratio	Financial Statement AnalysisFinancial Ratios	Net sales for a period divided by average working capital for the same period, reporting sales generated per unit of net current-asset investment.