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Technical terms

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Deductible expenditure

A deductible is the amount of money an individual pays for expenses before his insurance plan starts to pay. The word "deductible" can also work a...

Fri, 22 Mar, 2019 at 8:13 PM
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Depreciation

Describes the cost of using an asset over a period of time (when it’s useful to the business). Calculated by using two methods; straight line depreciation, ...

Fri, 22 Mar, 2019 at 8:13 PM
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Detection risks

The chance that an auditor will not find material misstatements relating to an assertion in an entity's financial statements through substantive tests ...

Fri, 22 Mar, 2019 at 8:13 PM
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Discursive

Covering a wide range of topics

Fri, 22 Mar, 2019 at 8:13 PM
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Direct costs

Relating to a specific item, such as a product.

Fri, 22 Mar, 2019 at 8:13 PM
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Discount policy

Policy taken by the central bank to increase and decrease the money circulation by raising or lowering bank rates.

Fri, 22 Mar, 2019 at 8:13 PM
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Divestments

Opposite of an investment, and is the process of selling an asset for either financial, social, or political goals.

Fri, 22 Mar, 2019 at 8:13 PM
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Dividends

A distribution of a portion of a company's earnings, decided by the board of directors, paid to a class of its shareholders. Dividends can be issued as...

Fri, 22 Mar, 2019 at 8:13 PM
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Domicile

The country that a person treats as their permanent home, or lives in and has a substantial connection with.

Fri, 22 Mar, 2019 at 8:13 PM
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Double column cash book

The cash book having two amount columns on both sides is called a double column cash book or two column Cash Book.

Fri, 22 Mar, 2019 at 8:13 PM