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accountancy
gross income, in round figures, current assets, prudence, chart of accounts (COA), profit and loss statement (account), compliance, interest rate, expenses, tax relief, bed debt, gross profit, assets, record, log, rate, deduct, balance sheet, appraisal, suspend payment, expense account, fixed assets, outstanding debts, invoice, own, outstanding, prime costs, be written off as a dead loss, principle, accounts, net assets, be in the red
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Assets
stocks or shares, Short-term financial assets, Short-term debtors, Other intangibles, taxation, subsidy and social security debtors, other cash and cash equivalents, cash at hand and at bank, debtors subject to court proceedings, Current assets, Stock, Long-term prepayments and accrued income, other securities, buildings and constructions, cash and cash equivalents, other long-term financial assets, interbranch and group investments, Intangible fixed assets, Merchandise, Real estate, Prepayment for tangible fixed assets, Short-term prepayments and accrued income, loans granted, Interbranch and group debtors, Semi-finished goods and work in progress, vehicles, other tangible fixed assets, freehold land (including right of perpetual use), Long-term financial assets, with maturity date: over 12 months, Raw materials, Prepayments for intangible fixed assets, plant and machinery
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LIABILITIES
Special funds, with maturity date: over 12 months, Creditors and provisions for creditors, Outstanding share capital contributions, Deferred income tax provision, Negative goodwill, Accruals and deferred income, trade creditors, bonds, Appropriation of the current financial year result, Profit (loss) after taxation, Provisions for creditors, Other provisions, Share capital, Own shares (stocks), payroll creditors, Capital reserves, other financial creditors, taxation, customs duty, social security creditors, Long-term creditors, bills of exchange payable, with maturity date: up to 12 months, Interbranch and group creditors, Accumulated profit (loss) from previous years, Equity, Other reserve capital, Revaluation reserve, Retirement benefit and similar provision, advance payments received, Short term creditors, credits and loan