Samenvatting accountancy: afkortingen en rekeningnummers
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Course
Accountancy
Institution
Katholieke Universiteit Leuven (KU Leuven)
Dus ik heb doorheen het semester altijd bijgehouden wat de betekenis van bepaalde afkortingen was (aangezien ze hier vaak gebruik van maakten) en ook telkens (ongeveer in chronologische volgorde / per balansonderdeel + eindejaarsverrichtingen) de rekeningnummers die we gebruikten en wat voor soort ...
MVH maatstaf van heffing (bedrag waarop je BTW berekent)
FO <> FK financiële opbrengsten <> financiële kosten
BK bijkomende kosten (vervoer,..)
CS <> DS creditsaldo <>debetsaldo
TOF te ontvangen facturen
TIO te innen ontvangsten
LG leasinggever
wv waardevermindering
HWMW herwaarderingsmeerwaarde
IVA immateriële vaste activa
O &O (onderzoek en )ontwikkeling
ORK oprichtingskosten
VH verhoging of voorheffing
OR overgedragen resultaat
OR overlopende rekeningen
KS kapitaalsubsidies
UB uitgestelde belastingen
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