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Administração - Contabilidade - Sistema de Normalização Contabilística (SNC)
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Administração
Contabilidade
Sistema de Normalização Contabilística (SNC)
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Amortização
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(
1. Acto ou efeito de amortizar.
2. Economia: pagamento gradual de uma dívida; cada uma das parcelas de uma dívida paga em prestações.
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Depreciation
(
1. Accounting: Gradual conversion of the cost of a tangible capital asset or fixed asset (excluding land because it has unlimited life) into an operational expense (called depreciation expense) over the asset's estimated useful life. The objectives of computing depreciation are to: reflect reduction in the book value of the asset due to obsolescence (functional depreciation) and wear and tear (physical depreciation); spread a large expenditure (purchase price of the asset) proportionately over a fixed period to match revenue received from it, and (3) reduce the taxable income by charging the amount of depreciation against the firm's total income. In effect, charging of depreciation means the recovery of invested capital, by gradual sale of the asset over the years during which output or services are received from it. Depreciation is computed at the end of an accounting period (usually a year) and the method best-fitting the usage profile of the asset is chosen (except where some other method is dictated by the tax laws). When applied to intangible assets, the preferred term is amortization.
2. Economics: Diminishment in the economic potential of an asset over its productive or useful life.
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Caixa
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Economia (contabilidade): livro de registo dos recebimentos e pagamentos de uma empresa.
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Cash
(
Ready money. For accounting purposes, cash includes money in the cash pan, petty cash, cash in the locker, bank account balance, customer checks, and marketable securities. It may also include the un-utilized portion of an overdraft facility or line of credit.
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Capital Próprio
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É uma massa patrimonial que representa o valor residual dos valores activos da empresa deduzido das suas responsabilidades. Do capital próprio faz parte integrante o capital social que deve ser entendido e percepcionado como uma função de garantia perante credores e todas as partes interessadas na solidez e solvabilidade da empresa.
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Equity
(
Accounting: Ownership interest or claim of a holder of common stock (ordinary shares) and some types of preferred stock (preference shares) of a firm. On a balance sheet, equity represents funds contributed by the owners (stockholders) plus retained earnings or minus the accumulated losses.
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Existência
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Economia: mercadorias ou matérias-primas em armazém; stocks.
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Inventory
(
1. Itemized catalog or list of tangible goods or property, or the intangible attributes or qualities.
2. Value of materials and goods held by a firm (1) to support production (raw materials, sub-assemblies, work in process), (2) for support activities (repair, maintenance, consumables), or (3) for sale or customer service (merchandise, finished goods, spare parts).
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Título
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1. Economia: título ao portador título que não especifica o nome do beneficiário, sendo transmitido por simples entrega e pago a quem o apresentar.
2. Economia: título de crédito documento negociável que comprova a existência de um crédito e que confere ao seu detentor determinados direitos.
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Security
(
A thing deposited or pledged as a guarantee of the fulfilment of an undertaking or the repayment of a loan, to be forfeited in case of default;
A certificate attesting credit, the ownership of stocks or bonds, or the right to ownership connected with tradable derivatives.
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