Category: S

A debt that is payable within a 12 month period. It can include a portion of a long term debt.

The gain that is made on acapital asset that has only been held for a time of less than 1 year. Often taxed at a higher rate.

Any maintenance that is performed when a machine or piece of equipment is turned off and out of service.

Also authorised signatory. A legal power that is designated upon various positions of organisation and control such as secretary or president.

A party that can meet all of its commitments by using internal sources and is not burdened by a legal or financial obligation from the other party or parties.

A contract for futures where the underlying asset is one security rather than an index or basket of one hundred. See One Chicago LLC.

A report that recurrs which describes and records a particular event or occurence. It is not periodic.

1. An illegal practice where money is taken from receipts for cash that is for personal use.2. Fraud where the numbers from a credit card are first recorded and then transferred to

A miscalculation in accounting that is caused by the movement of a deciaml point to the right or left of its proper position.

A suspension of zeolites or metals inj liquid that becomes a solid when an electric current is passing through it and returns to a fluid when the current stops.

A method using the accounting basic principles in the social aspects such as medical and environmental area of economics.

A document highlighting how a company from the service industry is making a difference by dveloping new technologies and new products.

The amount of tax paid by a worker towards social security benefits.

Not a hard or paper copy but the electronic copy of an item or document.

1. The development of procedures and applications that will be used by electronic machines such as compouters and phones.2. An education program that ends with a degree or certificate of competency and

An electronic device such as a memory chip that is made from solid state circuits.

The way that an item is considered to have a greater attraction than a similar item due to where it came from.

A right that a state possesess which allows it to act for the benefit of all of its citizens as it sees fit.

An endorsement where the endorsee is named and to whom a negotiable instrument is to be paid.

The intentional and deliberate destruction of property or the obstruction of an activity.