Financial Accounting Terms with "N"
Glossary of Financial Accounting - Glossario Contabilità Finanziaria
Glossary of Financial Accounting - Glossario Contabilità Finanziaria
Net: after making deductions.
Net: after making deductions.
Net Assets: assets minus liabilities (equals ownership interest).
Net Assets: assets minus liabilities (equals ownership interest).
Net Book Value: cost of non-current (fixed) asset minus accumulated depreciation.
Net Book Value: cost of non-current (fixed) asset minus accumulated depreciation.
Net Profit: sales minus cost of sales minus all administrative and selling costs.
Net Profit: sales minus cost of sales minus all administrative and selling costs.
Net Realisable Value: the proceeds of selling an item, less the costs of selling.
Net Realisable Value: the proceeds of selling an item, less the costs of selling.
Neutral: qualitative characteristic of freedom from bias.
Neutral: qualitative characteristic of freedom from bias.
Nominal Value (of a Share): the amount stated on the face of a share certificate as the named value of the share when issued.
Nominal Value (of a Share): the amount stated on the face of a share certificate as the named value of the share when issued.
Non-Controlling Interest: see minority interest.
Non-Controlling Interest: see minority interest.
Non-Current Assets: any asset that does not meet the definition of a current asset. Also described as fixed assets.
Non-Current Assets: any asset that does not meet the definition of a current asset. Also described as fixed assets.
Non-Current Liabilities: any liability that does not meet the definition of a current liability. Also described as long-term liabilities.
Non-Current Liabilities: any liability that does not meet the definition of a current liability. Also described as long-term liabilities.
Notes to the Accounts: information in financial statements that gives more detail about items in the financial statements.
Notes to the Accounts: information in financial statements that gives more detail about items in the financial statements.