cut-off date


cut-off date
The date on which an accounting period ends and the accounts of a business are ruled off. It is important that this should happen on the correct date to ensure that a true and fair view of the performance and position of a business is given. An auditor will pay particular attention to the cut-off date as accounts can be manipulated for purposes of window dressing

Accounting dictionary. 2014.

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  • cut off date — The date prescribed in the unclaimed property law in most states for determining the items of property that must be turned over to the state. Bloomberg Financial Dictionary See: escheat. Bloomberg Financial Dictionary …   Financial and business terms

  • cut-off date — The date prescribed in the unclaimed property law in most states for determining the items of property that must be turned over to the state. Bloomberg Financial Dictionary See: escheat. Bloomberg Financial Dictionary …   Financial and business terms

  • Граничная дата (CUT-OFF DATE)  — Дата, на которую решено прекратить регистрацию операций за данный отчетный период …   Словарь терминов по управленческому учету

  • cut-off — cut|off [ˈkʌtɔf US o:f] n 1.) [C usually singular] a limit or level at which you stop doing something →↑deadline cut off date/point/score etc (=the date etc when you stop doing something) ▪ The cut off date for registration is July 2. 2.) [C… …   Dictionary of contemporary English

  • cut-off — cut offs also cutoff 1) N COUNT: usu sing, oft N n A cut off or a cut off point is the level or limit at which you decide that something should stop happening. The cut off point depends on age and length of employment... The cut off date for… …   English dictionary

  • cut|off — «KUHT F, OF», noun, adjective. –n. 1. a short way across or through; short cut: »We ll save time if we take the cutoff across the park. 2. a) a new and shorter passage cut by a river through a bend. b) the water in the old channel, thus cut off.… …   Useful english dictionary

  • cut off — verb Date: 14th century transitive verb 1. to bring to an untimely end 2. to stop the passage of < cut off communications > 3. shut off, bar < the river cut off their retreat > …   New Collegiate Dictionary

  • cut-off — {{Roman}}I.{{/Roman}} noun Cut off is used before these nouns: ↑date, ↑point {{Roman}}II.{{/Roman}} adj. Cut off is used with these nouns: ↑jeans, ↑shorts …   Collocations dictionary

  • cut·off — /ˈkʌtˌɑːf/ noun, pl offs 1 [count] : the act of stopping the movement or supply of something a cutoff of the water supply 2 [count] : the time when something must be done or completed The cutoff for new applications is next Wednesday. 3 cutoffs… …   Useful english dictionary

  • Cut Off — Original name in latin Cut Off Name in other language State code US Continent/City America/Chicago longitude 29.54272 latitude 90.33814 altitude 3 Population 5976 Date 2011 05 14 …   Cities with a population over 1000 database