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Terms for subject Accounting (1689 entries)

directe gegevensgerichte controle	direct substantive testing
directe opbrengstwaarde	current value
directe opbrengstwaarde	realisable value
directe toewijzing op grond van de boeken	direct allocation based on accounting records
directiekosten	administrative expenses
directiekosten	costs of management
directiekosten	management expenses
diverse bedrijfsopbrengsten-gerecupereerde kosten	income from cooperative societies
dividendaandelen	dividend shares
dividenden	dividends
dochterondernemingen	subsidiaries
doelmatig	efficient
doelstelling van de interne controle	internal control objective
doeltreffende controle-aanpak	efficient and effective audit approach
door de wet voorgeschreven accountant	statutory auditor
door onderpand gedekt ontvangen deposito	collateralised inward deposit
doorlopende controle	recurrent audit
doorlopende controle-opdrachten	recurring audits
dossier	working papers
dossiervorming	documentation