"accounting items" is a correct phrase to use in written English.
You can use it to refer to financial transactions or items recorded in the accounts. For example, "The accountant reviewed all of the accounting items to prepare the year-end report."
Excluding tax-related accounting items, losses totaled 64 cents a share.
But its results excluding the accounting items topped Wall Street estimates, and its shares rose more than 5percentt.
From that time until the first quarter of this year, it says, WorldCom made adjustments to approximately 400 accounting items totaling more than $4.6 billion.
But the company, and many analysts, prefer to follow cash flow, or earnings before taxes and some accounting items, excluding one-time charges.
GenCorp Inc., which makes aerospace supplies and chemicals, delayed the release of its fourth-quarter and full-year financial results for a review of accounting items and costs at two auto parts plants.
GenCorp Inc. restated financial results for the last three fiscal years yesterday after the company, which makes aerospace supplies and chemicals, completed a review of accounting items and costs at two auto parts plants.
The accounting item in question is the deferred-tax asset (DTA).
That difficulty might stem from the complexity of the company's financial statements, or from a lack of evidence to support management's estimates of an accounting item.
The undisputed deferred-tax king, however, is Citigroup with slightly more than $50 billion-worth, the largest discretionary accounting item in the company's history.To some, this looks highly optimistic.
A common approach of collaborative filtering algorithms is to adjust the data for accounting item and user bias.
Still, HSBC insists that the charge is a "pure accounting item" that will not affect its capital base.
