1099 Form
A 1099 form is a U.S. tax document used to report payments made to independent contractors and other non-employee payees.
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The Accountant's Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The Accountant's Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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Showing 74 result(s) for "performance".
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Absence from Duty without Prior Approval
Absence from duty without prior approval is an unauthorized failure to report for work or obtain the required approval before being away from duty in the Jamaica public service.
Absenteeism Rate
Absenteeism rate measures the percentage of scheduled work time employees miss over a defined period.
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Filtered by search term 'performance'
Letters available
18
A
acid test ratio
acid test ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
B
bank statement
bank statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance, cash-flow
budgeted income statement
budgeted income statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance, management-accounting
C
common-size financial statement
common-size financial statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
common-size income statement
common-size income statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
comparative income statement
comparative income statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
condensed income statement
condensed income statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
contribution approach income statement
contribution approach income statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
contribution margin ratio
contribution margin ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
COO
COO stands for chief operating officer, the executive responsible for day-to-day operational performance.
The Accountant's Dictionary
• accounting, finance
cost ratio
cost ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
D
debt ratio
debt ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
debt to equity ratio
debt to equity ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
debt to total asset ratio
debt to total asset ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
direct labor efficiency variance
direct labor efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor price variance
direct labor price variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor quantity variance
direct labor quantity variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor rate variance
direct labor rate variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor usage variance
direct labor usage variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct materials efficiency variance
direct materials efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
direct materials price variance
direct materials price variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
direct materials quantity variance
direct materials quantity variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
direct materials usage variance
direct materials usage variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
dividend payout ratio
dividend payout ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
E
EBITDA
EBITDA means earnings before interest, taxes, depreciation, and amortization and is a widely used measure of operating performance before financing and non-cash accounting effects.
The Accountant's Dictionary
• accounting, finance, management-reporting
efficiency variance
efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
F
favorable variance
favorable variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
fixed manufacturing overhead volume variance
fixed manufacturing overhead volume variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
fixed overhead spending variance
fixed overhead spending variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
funds flow statement
funds flow statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
G
gross profit ratio
gross profit ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
I
interim financial statement
interim financial statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
L
labor efficiency variance
labor efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
labor rate variance
labor rate variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
labor variances
labor variances is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
M
materials price variance
materials price variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
materials quantity variance
materials quantity variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
materials usage variance
materials usage variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
multiple-step income statement
multiple-step income statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
O
operating income
Operating income is profit earned from core business operations before interest, taxes, and certain non-operating items are considered.
The Accountant's Dictionary
• accounting, finance, operating-performance
overhead variances
overhead variances is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
P
price earnings ratio
price earnings ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
price variance
price variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
pro forma financial statement
pro forma financial statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
production volume variance
production volume variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
Q
quantity variance
quantity variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
quick ratio
quick ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
R
reconciliation of bank statement
reconciliation of bank statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance, cash-flow
retained earnings statement
retained earnings statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
RI
RI stands for residual income, a performance metric that measures profit above a required return on investment.
The Accountant's Dictionary
• accounting, finance
S
single-step income statement
single-step income statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
spending variance
spending variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
standard cost variances
standard cost variances is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
statement of activities
statement of activities is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
statement of comprehensive income
statement of comprehensive income is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
statement of financial accounting standards
statement of financial accounting standards is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
statement of financial position
statement of financial position is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
statement of functional expenses
statement of functional expenses is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
statement of income
statement of income is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
statement of operations
statement of operations is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
statement of retained earnings
statement of retained earnings is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
statement of stockholders' equity
statement of stockholders' equity is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance
U
unfavorable variance
unfavorable variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
usage variance
usage variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
V
variable cost ratio
variable cost ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable manufacturing overhead efficiency variance
variable manufacturing overhead efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable manufacturing overhead spending variance
variable manufacturing overhead spending variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable overhead efficiency variance
variable overhead efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable overhead spending variance
variable overhead spending variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variance
variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variance analysis
variance analysis is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variance reports
variance reports is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
volume variance
volume variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
W
working capital ratio
working capital ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance