ENGLISH GLOSSARY


001 ACCIDENTAL SAMPLING


A method of NON-PROBABILITY SAMPLING in which
individuals are selected by chance.



002 ACCOUNTING


F: ECHANTILLONNAGE EMPIRIGUE
 S: MUESTREO ACCIDENTAL


 the sampled




F: COMPTABILITE
S: CONTABILIDAD


The categorisation in a purely mechanical way of information aimed
at recording business performance. May be either ex post (or
custodial) with the aim of ensuring that funds and assets were
used responsibly, or ex ante (or management oriented) with the aim
of assisting MANAGEMENT in its decision making.


003 ACID-TEST RATIO


F: RATIO DE TRESORERIE IMMEDIATE
 S: PRUEBA ACIDA


Ratio showing the capacity of the enterprise to repay short term
loans at short notice. It is calculated as

 Liquid Assets/Short Term Loans

See LIQUIDITY RATIO


F: ACTIVITY
S: ACTIVIDAD


A process using a particular defined technology combining INPUT
FACTORS to generate a particular type of OUTPUT. Thus the wheat
ENTERPRISE on a particular farm may involve the two activities of
wheat with fertilizer and wheat without fertilizer. Activities
may be classified in various ways, e.g. by function such as


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004 ACTIVITY