- end-of-period closing
- dernier jour du mois
Investor's Forget-me-Nots Dictionary. 2014.
end-of-period closing
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Closing — Close Close (kl[=o]z), v. t. [imp. & p. p. {Closed} (kl[=o]zd); p. pr. & vb. n. {Closing}.] [From OF. & F. clos, p. p. of clore to close, fr. L. claudere; akin to G. schliessen to shut, and to E. clot, cloister, clavicle, conclude, sluice. Cf.… … The Collaborative International Dictionary of English
Closing entries — are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts. An income summary account may be used to show the balance between revenue and expenses, or they could be directly closed against… … Wikipedia
end — n 1 *limit, bound, term, confine Analogous words: *extreme, extremity 2 End, termination, ending, terminus are comparable when opposed to beginning or starting point and meaning the point or line beyond which a thing does not or cannot go (as in… … New Dictionary of Synonyms
closing balance — ➔ balance1 * * * closing balance UK US noun [C] ► BANKING, ACCOUNTING the amount of money in an account at the end of an accounting period: »The opening balance should reflect the closing balance on your previous statement. → Compare OPENING… … Financial and business terms
closing stock — ➔ stock1 * * * closing stock UK US noun [U] ► ACCOUNTING the goods that a business has available for sale at the end of an accounting period, or the value of those goods … Financial and business terms
period — [n1] extent of time aeon, age, course, cycle, date, days, duration, epoch, era, generation, interval, measure, season, space, span, spell, stage, stretch, term, time, while, years; concepts 807,822 period [n2] ending cessation, close, closing,… … New thesaurus
closing — ▪ I. closing clos‧ing 1 [ˈkləʊzɪŋ ǁ ˈkloʊ ] noun 1. [countable, uncountable] when a shop or company stops operating permanently: • The risk of injury did not justify the closing of the factory. • The firm has announced a series of short term… … Financial and business terms
end — I (New American Roget s College Thesaurus) Terminal point Nouns 1. end[ing], close, termination, conclusion, wind up, finis, finish, finale, period, terminus, stopping [point]; halt, cessation, desistance, cloture, abortion, curtailment,… … English dictionary for students
closing price — The last price paid for a commodity on any trading day. The exchange clearinghouse determines a firm s net gains or losses, margin requirements, and the next day s price limits, based on each futures and options contract settlement price. If… … Financial and business terms
Closing Entry — A journal entry made at the end of the accounting period. The closing entry is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary … Investment dictionary
period — I (New American Roget s College Thesaurus) n. second, minute, hour; day, week, month; quarter, year, decade; lifetime, generation, time; century, age, millennium, era, epoch; [full] stop or pause, sentence; menstruation, monthlies, friend[s]… … English dictionary for students
