dd-statement
111Statement Coverage — Die kontrollflussorientierten Testverfahren, auch Überdeckungstests genannt, gehören zu der Gruppe der strukturorientierten Testmethoden. Die kontrollflussorientierten Testverfahren orientieren sich am Kontrollflussgraphen des Programms. Es… …
112Statement of Financial Accounting Concepts - SFAC — A document issued by the Financial Accounting Standards Board (FASB) covering broad financial reporting concepts. The purpose of the SFAC document is to provide a general overview of accounting concepts, definitions and ideas. It is seen as a… …
113Statement billing — Billing method in which the sales for a period such as a month (for which a customer also receives invoices) are collected into a single statement and the customer must pay all of the invoices represented on the statement. The New York Times… …
114Statement of Financial Accounting Standards No. 8 — This is a currency translation standard previously in use by U.S. accounting firms. See: Statement of Accounting Standards No. 52. The New York Times Financial Glossary The is a currency translation standard once used by U.S. accounting firms.… …
115Statement of Financial Accounting Standards No. 52 — This is the currency translation standard currently used by U.S. firms. It mandates the use of the current rate method. See: Statement of Financial Accounting Standards No. 8. The New York Times Financial Glossary The currency translation… …
116statement billing — billing method in which the sales for a period such as a month (for which a customer also receives invoices) are collected into a single statement, and the customer must pay all the invoices represented on the statement. Bloomberg Financial… …
117statement — Synonyms and related words: Parthian shot, a priori principle, account, account rendered, accounting, accounts, acquaintance, acta, address, admission, affidavit, affirmance, affirmation, allegation, anacrusis, announcement, annual, annunciation …
118Statement — 1. Bekanntmachung, Bekundung, Botschaft, Deklaration, Erklärung, Feststellung, Kommentar, Kommuniqué, Manifest, Meinungsbeitrag, Mitteilung, Nachricht, Stellungnahme, Urteil, Urteilsbegründung, Verkündung, Verlautbarung; (schweiz.):… …
119Statement of Profit and Loss — angloamerikanische Bezeichnung für ⇡ Gewinn und Verlustrechnung. Zu unterteilen in: (1) ⇡ Statement of Income, das der Ermittlung des Periodengewinns dient, und (2) ⇡ Statement of Earned Surplus, das die Veränderung des Gewinnvortrags darstellt …
120Statement of holdings — An ISO term. A statement sent by a custodian which lists, as of a specified date, the quantity and identification of the securities and optionally other holdings, held by the sender for the receiver or the receiver s customer. The statement may …
