adjustment of account
1Cumulative Translation Adjustment (CTA) account — An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The CTA account is required under the FASB No. 52 rule. The New York Times Financial Glossary …
2adjustment account — ➔ account1 * * * adjustment account UK US noun [C] (also control account) ACCOUNTING ► an account kept by a company in addition to the official account, that is used to check that the official account is correct …
3account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …
4adjustment — adjustmental /euh just men tl/, adj. /euh just meuhnt/, n. 1. the act of adjusting; adaptation to a particular condition, position, or purpose. 2. the state of being adjusted; orderly relation of parts or elements. 3. a device, as a knob or lever …
5adjustment — The determination for the purposes of a settlement of the amount of a claim, particularly a claim against an insurance company, giving consideration to objections made by the debtor or insurance company, as well as the allegations of the claimant …
6Adjustment Index — A modification made to a piece of numerical data, or a set of numerical data, by a product of some type of a mathematical formula. There are a number of different types of adjustment indices, ranging in scale and purpose from mortgage rate… …
7adjustment — /ə dʒʌstmənt/ noun 1. the act of adjusting ● to make an adjustment to salaries ● an adjustment of prices to take account of rising costs 2. a slight change ● Details of tax adjustments are set out in the enclosed document. 3. an entry in accounts …
8adjustment — /əˈdʒʌstmənt/ (say uh justmuhnt) noun 1. the act of adjusting; act of adapting to a given purpose. 2. the state of being adjusted; orderly relation of parts or elements. 3. a means of adjusting; a regulating control: an adjustment on a microscope …
9adjustment — A change or modification to an *account, transaction, or *financial statement. Adjustments may be made to correct *errors, or to *allocate revenues or expenses in line with the *accruals basis of accounting. Adjustments to financial statements… …
10cumulative translation adjustment account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… …
