#document.communication a written account of ownership or obligation
supertype: #communication something that is communicated between people or groups
subtype: #letter_of_credit a document issued by a bank that guarantees the payment of a customer's draft; substitutes the bank's credit for the customer's credit
subtype: #commercial_letter_of_credit a letter of credit given to a business concern for commercial purposes
subtype: #traveler's_letter_of_credit__traveller's_letter_of_credit a letter of credit given to a traveler
subtype: #traveler's_check__traveller's_check__traveller'scheck__banker's_check a letter of credit issued by a bank or express company that is payable on presentation to any correspondent of the issuer
subtype: #debt_instrument__certificate_of_indebtedness a written promise to repay a debt
subtype: #certificate_of_deposit__CD a debt instrument issued by a bank; usually pays interest
subtype: #time_deposit a certificate of deposit from which withdrawals can be made only after advance notice or at a specified future date
subtype: #promissory_note__note__note_of_hand a promise to pay a specified amount on demand or at a certain time; "I had to co-sign his note at the bank"
subtype: #demand_note a note payable on demand
subtype: #note_receivable__notereceivable your right in a promissory note in which the maker promises to pay a certain amount of money at a certain time
subtype: #note_payable a note promising to pay a certain amount of money at a certain time
subtype: #municipal_note__municipalnote a municipal debt instrument with a maturity of less than 2 years
subtype: #IOU an informal debt instrument; representing "I owe you"
subtype: #time_note a note that specifies the time (or times) of repayment
subtype: #commercial_paper short-term obligations issued by institutional borrowers to investors with temporarily idle cash
subtype: #floater.debt_instrument a debt instrument with a variable interest rate tied to some other interest rate (e.g. the rate paid by T-bills)
subtype: #bond_certificate__bond an interest-bearing (or discounted) certificate of debt issued by a government or corporation in order to raise money
subtype: #bond_issue bonds sold by a corporation or government agency at a particular time and identifiable by date of maturity
subtype: #convertible_bond__convertiblebond a bond that can be converted to other securities under certain conditions
subtype: #corporate_bond__corporatebond a bond issued by a corporation; "a corporate bond is a safer investment than common stock in the same company"
subtype: #coupon_bond__bearer_bond a bond issued with detachable coupons that must be presented to the issuer for interest payments
subtype: #government_bond__governmentbond a bond that is an IOU on the US Treasury; considered the safest security in the investment world
subtype: #savings_bond__savingsbond non-negotiable government bond; cannot be bought and sold once the original purchase is made
subtype: #Treasuries__Treasury_obligations negotiable debt obligations of the US government secured by its full faith and credit
subtype: #Treasury_bill__T-bill a short-term obligation that is not interest-bearing (it is purchased at a discount); can be traded on a discount basis for 91 days
subtype: #Treasury_bond a debt instrument with maturities of 10 years or longer
subtype: #Treasury_note securities with maturities of 1 to 10 years; sold for cash or in exchange for maturing issues or at auction
subtype: #junk_bond a (speculative) bond with a credit rating of BB or lower; issued for leveraged buyouts and other takeovers by companies with questionable credit
subtype: #municipal_bond__municipalbond a bond issued by a state or local government
subtype: #utility_bond__utilitybond__utility_revenue_bond__utilityrevenuebond a bond issued to finance the construction of public utility services
subtype: #noncallable_bond__noncallablebond a bond containing a provision that the holder cannot redeem the security before a specific date (usually at maturity)
subtype: #performance_bond__performancebond__surety_bond a bond given to protect the recipient against loss in case the terms of a contract are not filled; a surety company assumes liability for nonperformance
subtype: #post-obit_bond a bond made by a reversioner to secure a loan; payable out of his reversion
subtype: #registered_bond a bond whose owner is recorded on the books of the issuer; can be transferred to another owner only when endorsed by the registered owner
subtype: #revenue_bond__revenuebond a bond issued by an agency that is commissioned to finance public works; revenue from the public property is used to pay off the bond
subtype: #secured_bond__securedbond a bond that is back by collateral
subtype: #unsecured_bond__unsecuredbond__debenture__debenture_bond__debenturebond a bond that is backed by the credit of the issuer but not by any specific collateral
subtype: #zero_coupon_bond a bond (corporate or government) that is issued at a deep discount from its value at maturity and pays no interest during the life of the bond
subtype: #quittance a document or receipt certifying release from an obligation or debt
subtype: #record.document a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"
subtype: #balance_sheet__balancesheet a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets
subtype: #expense_record__expenserecord a written record of money spent
subtype: #leger__ledger__account_book__accountbook__book_of_account__book a record in which commercial accounts are recorded; "they got a subpoena to examine our books"
subtype: #cost_ledger ledger showing the accumulated costs classified in various ways
subtype: #general_ledger__generalledger the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts)
subtype: #subsidiary_ledger details of an account supporting the amount stated in the general ledger
subtype: #daybook a ledger in which transactions have been recorded as they occurred
subtype: #payslip a slip of paper included with your pay that records how much money you have earned and how much tax or insurance etc. has been taken out
subtype: #register.record a book in which names and transactions are listed
subtype: #method_of_accounting__accounting__accounting_system a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
subtype: #control_account__controlaccount an account that shows totals of amounts entered in a subsidiary ledger
subtype: #ledger_entry__entry a written record of a commercial transaction
subtype: #debit_entry__debitentry__debit an accounting entry acknowledging sums that are owing
subtype: #credit_entry__credit an accounting entry acknowledging income or capital items
subtype: #balance.credit_entry an amount on the credit side of an account
subtype: #balance_of_trade__trade_balance__tradebalance__visible_balance__visiblebalance__trade_gap the difference in value over a period of time of a country's imports and exports of merchandise; "a nation's balance of trade is favorable when its exports exceed its imports"
subtype: #invisible_balance__invisiblebalance the difference in value over a period of time of a country's imports and exports of services and payments of property incomes
subtype: #trial_balance__trialbalance a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality
subtype: #carry-over__carryover__carry-forward__carryforward (British) the accumulated and undivided profits of a corporation after provision has been made for dividends and reserves
subtype: #credit_side account of payments received; usually the right side of a financial statement
subtype: #debit_side__debitside account of payments owed; usually the left side of a financial statement
subtype: #accrual_basis__accrualbasi a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made
subtype: #cash_basis a method of accounting in which each item is entered as payments are received or made
subtype: #pooling_of_interest an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free
subtype: #audited_account__auditedaccount__audit an inspection of the accounting procedures and records by a trained accountant
subtype: #limited_audit__limitedaudit an audit of limited scope (limited in time span or confined to particular accounts etc.)
subtype: #limited_review__limitedreview__review (accounting) an accounting service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data
subtype: #analytical_review an auditing procedure based on ratios among accounts and tries to identify significant changes
subtype: #inventory (accounting) the value of a firm's current assets including raw materials and work in progress and finished goods
subtype: #payroll__paysheet a list of employees and their salaries; "the company had a long payroll"
subtype: #bankbook__passbook a record of deposits and withdrawals and interest held by depositors at certain banks
subtype: #checkbook__chequebook a book issued to holders of checking accounts
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