Fachleute im Finanz- und Rechnungswesen BP key terms

Recognition according to the relevant economic event and period, distinguished from treating every bank movement as current revenue or expense.

An amount claimed from another party that differs from cash already received and may need supported evaluation of recoverability.

The recorded amount of an asset after relevant depreciation or other adjustments under the stated applicable measurement basis.

A documented comparison of related records that investigates differences in transactions, timing, units, classification or mapping rather than hiding them.

Allocation of a depreciable amount under a specified method and assumptions; the charge does not necessarily coincide with a new cash payment.

The amount before the supplied tax is added, distinct from a gross price that already includes the tax component.

The supported conditions under which tax on purchases may be deducted; invoice presentation alone does not establish an unrestricted entitlement.

A reduction at the tax stage under specified conditions, distinguished from a deduction that first reduces a taxable base.

The explanation of relevant differences between accounting results, tax calculation and actual payments for the correct entity and period.

The point at which a rule applies under its actual commencement and transition provisions, which need not equal announcement or publication.

The person or organization whose rights and obligations are involved; a company and its manager are not automatically the same actor.

Acting for another party within an applicable authority basis; the actual transaction and relevant conditions need assessment rather than a job title alone.

Documents and communications relevant to what was agreed, performed or paid, with each item interpreted according to its actual content.

A proposed document state that must not automatically be treated as the final agreed and effective version merely because it was saved later.

The distinction between a company, its owners and other group entities when assessing transactions, rights, obligations and accounting records.

Revenue less the defined variable costs in the model, before fixed costs and any other separately stated items are covered.

A future difference between decision alternatives, distinguished from an unchanged past cost or an allocation that is not actually avoidable.

Contribution measured per unit of a limiting resource, used within stated capacity and other feasibility constraints rather than per product alone.

A calculation of the activity needed to cover defined costs under explicit price, behaviour and relevant-range assumptions rather than a universal forecast.

A difference between an appropriate plan or standard and actual results that needs causal analysis rather than automatic praise or blame.

The stated compensation before relevant employee deductions, which is neither necessarily net payment nor the employer's complete cost.

An amount withheld from gross pay under the applicable basis, requiring distinction from a separate contribution borne by the employer.

The employer's own relevant cost or obligation under the applicable arrangement, distinct from merely passing on amounts withheld from employees.

Payment and allocation against recorded salary or contribution obligations, which should not duplicate an expense already recognized in the records.

Identification of the applicable social-insurance situation using actual employment and personal facts rather than copying another employee's template without review.