Explore topic-wise fullforms in Accounts and Finance

INFO: Full form for FPC is Financial Planning Certificate in Accounts and Finance category
FPC also has other full forms in other categories mentioned below.

INFO: Full form for ERR is Excess Reserve Ratio in Accounts and Finance category
ERR also has other full forms in other categories mentioned below.

INFO: Full form for ERR is External Rate of Return in Accounts and Finance category
ERR also has other full forms in other categories mentioned below.

INFO: Full form for CFE is Certified Fraud Examiner (us) in Accounts and Finance category
CFE also has other full forms in other categories mentioned below.

Conf may stand for:

INFO: Full form for BFP is Basic Formula Price in Accounts and Finance category
BFP also has other full forms in other categories mentioned below.

INFO: Full form for ATE is Authorised Training Employer in Accounts and Finance category
ATE also has other full forms in other categories mentioned below.

Bank rate, also known as discount rate in American English, is the rate of interest which a central bank charges on its loans and advances to a commercial bank. The bank rate is known by a number of different terms depending on the country, and has changed over time in some countries as the mechanisms used to manage the rate have changed.

Whenever a bank has a shortage of funds, they can typically borrow from the central bank based on the monetary policy of the country. The borrowing is commonly done via repos: the repo rate is the rate at which the central bank lends short-term money to the banks against securities. It is more applicable when there is a liquidity crunch in the market. In contrast, the reverse repo rate is the rate at which banks can park surplus funds with the reserve bank, which is mostly done when there is surplus liquidity.

INFO: Full form for CRN is Check Return Notification in Accounts and Finance category
CRN also has other full forms in other categories mentioned below.

INFO: Full form for BIR is Billing Information Release in Accounts and Finance category
BIR also has other full forms in other categories mentioned below.

INFO: Full form for BIR is Banking Intermediation Rate in Accounts and Finance category
BIR also has other full forms in other categories mentioned below.

INFO: Full form for BIC is Beginning Invested Capital in Accounts and Finance category
BIC also has other full forms in other categories mentioned below.

INFO: Full form for BIC is Bank Identification Code in Accounts and Finance category
BIC also has other full forms in other categories mentioned below.

INFO: Full form for UPP is Undergraduate Partnership Programme in Accounts and Finance category
UPP also has other full forms in other categories mentioned below.

A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a proportion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-invested in the business (called retained earnings). The current year profit as well as the retained earnings of previous years are available for distribution; a corporation is usually prohibited from paying a dividend out of its capital. Distribution to shareholders may be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or by share repurchase. In some cases, the distribution may be of assets.

The dividend received by a shareholder is income of the shareholder and may be subject to income tax (see dividend tax). The tax treatment of this income varies considerably between jurisdictions. The corporation does not receive a tax deduction for the dividends it pays.

A dividend is allocated as a fixed amount per share, with shareholders receiving a dividend in proportion to their shareholding. Dividends can provide stable income and raise morale among shareholders. For the joint-stock company, paying dividends is not an expense; rather, it is the division of after-tax profits among shareholders. Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders' equity section on the company's balance sheet – the same as its issued share capital. Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from the fixed schedule dividends. Cooperatives, on the other hand, allocate dividends according to members' activity, so their dividends are often considered to be a pre-tax expense.

The word "dividend" comes from the Latin word "dividendum" ("thing to be divided").

Accounting Research Bulletins were documents issued by the US Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on Research Program. In all, 17 bulletins were issued; however, the lack of binding authority over AICPA's membership reduced the influence of, and compliance with, the content of the bulletins. The Accounting Research Bulletins have all been superseded by the Accounting Standards Codification (ASC).

With the permission of the AICPA, the full text of Accounting Research Bulletins has been posted on the website of the J.D. Williams Library of the University of Mississippi.

Accounting Research Bulletins were documents issued by the US Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on Research Program. In all, 17 bulletins were issued; however, the lack of binding authority over AICPA's membership reduced the influence of, and compliance with, the content of the bulletins. The Accounting Research Bulletins have all been superseded by the Accounting Standards Codification (ASC).

With the permission of the AICPA, the full text of Accounting Research Bulletins has been posted on the website of the J.D. Williams Library of the University of Mississippi.

INFO: Full form for DCOT is Domestic Corporation Occupation Tax in Accounts and Finance category
DCOT also has other full forms in other categories mentioned below.

Bottom line is the income that an entity has after subtracting costs and expenses from the total revenue.

Bottom line or the bottom line may also refer to:

INFO: Full form for PPE is Property, Plant, and Equipment in Accounts and Finance category
PPE also has other full forms in other categories mentioned below.

Reimbursement is the act of compensating someone for an out-of-pocket expense by giving them an amount of money equal to what was spent.

Companies, governments and nonprofit organizations may compensate their employees or officers for necessary and reasonable expenses; under USlaw, these expenses may be deducted from taxes by the organization and treated as untaxed income for the recipient provided that accountability conditions are met. UK law provides for deductions for travel and subsistence. Reimbursement is also provided for supply, day care, mobile, medical, or education expenses, as determined by the payer. Similarly, a university, academic conference, or business conference may reimburse the expenses of an invited speaker or attendee.

Reimbursement is also used in insurance, when a provider pays for expenses after they have been paid directly by the policy holder or another party. This is especially relevant in health insurance, due to urgency, high costs, and administrative procedures which may cause a healthcare provider to incur costs pending reimbursement by a private or public provider (in the US, e.g., Medicare or a Health Reimbursement Account). Segments of the healthcare industry, such as medical device manufacturers, rely on reimbursement for income and produce resources assisting their customers (hospitals, physicians, etc.) in obtaining reimbursement.

Governments may reimburse taxpayers in several ways. A tax refund reduces the net tax paid, such as income tax, potentially to zero. Taxpayers may receive complete reimbursement for other taxes, such as for Value-added tax due to low income, subsequent export of the goods sold, or not being the final recipient. A local government may use reimbursement to reduce property taxes for a favored organization or low-income individual.

INFO: Full form for ABA is Assurance and Business Audit in Accounts and Finance category
ABA also has other full forms in other categories mentioned below.

In production, research, retail, and accounting, a cost is the value of money that has been used up to produce something or deliver a service, and hence is not available for use anymore. In business, the cost may be one of acquisition, in which case the amount of money expended to acquire it is counted as cost. In this case, money is the input that is gone in order to acquire the thing. This acquisition cost may be the sum of the cost of production as incurred by the original producer, and further costs of transaction as incurred by the acquirer over and above the price paid to the producer. Usually, the price also includes a mark-up for profit over the cost of production.

More generalized in the field of economics, cost is a metric that is totaling up as a result of a process or as a differential for the result of a decision. Hence cost is the metric used in the standard modeling paradigm applied to economic processes.

Costs (pl.) are often further described based on their timing or their applicability.