Economics & Finance | Françoise Clementi

active client

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Customer who recently has carried out transactions.

active loan

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Loan not fully paid back for not having reached its expiration date.

accounting profit

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An accounting profit is the excess of business income over the business expenses. The business earns money after selling their goods or services. If the

accounting record

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A written record of a commercial transaction. (source: http://www.thefreedictionary.com/accounting+entry)

accounting report

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Periodic statements which show financial position of a firm at a given time, or over a stated period, resulting from its business transactions and operations.

accounting year

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An accounting year is almost always a period of twelve months, but it does not necessarily have to follow the beginning and end of the

An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. (source: http://www.investopedia.com/terms/a/accrualaccounting.asp)

accrual date

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The date from which interest begins to mature.

accrue (finance)

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The ability for something to accumulate over time. In finance, «accrue» is most commonly used when referring to interest, income and expenses of an individual