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Financial Terminology - Rady School of (金融术语雷迪管理学院)
Glossary of Financial Terminology
Financial Terminology
Heres a list of common financial terminology used in financial statements.
Accounting Close This is when the “books” are closing and the numbers are being
tabulated in the financial statements for the prior period. Normally
this happens in the first week of the month.
Accrual An estimate intended to capture the cost of a good or service in the
absence of an invoice. The estimate is done at quarter-end so the
benefits of goods and services received is matched with the cost to
the company.
Addition to Owners Net Income less Dividends
Equity
Audit To review and verify the accuracy of financial records as well as
validating methods used to calculate financial records.
Auditors Auditors can be external or internal.
An external auditor is an independent public accountant who
examines a business entitys books. The external auditor is not an
employee of the company. A public company is required to have an
independent external auditor conduct and audit and issue an opinion
on the accuracy of our financial statements that are filed with the
SEC.
An internal auditor is an employee of the organization who is
conducting an internal audit. The internal auditor works
independently of the accounting and other departments and is
concerned with financial and/or operational activities of the
organization. The internal auditor attempts to assure the accura
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