CIMA Publishing An imprint of ElsevierLinacre House, Jordan Hill, Oxford OX2 8DP30 Corporate Drive, Burlington, MA 01803First published 2005Copyright
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2005, Elsevier Ltd. All rights reserved
No part of this publication may be reproduced in any material form (including photocopying or storing in any medium by electronic means and whetheror not transiently or incidentally to some other use of this publication) without the written permission of the copyright holder except in accordance with theprovisions of the Copyright, Designs and Patents Act 1988 or under the terms of a licence issued by the Copyright Licensing Agency Ltd, 90 Tottenham Court Road,London, England W1T 4LP. Applications for the copyright holder’s writtenpermission to reproduce any part of this publication should be addressedto the publisherPermissions may be sought directly from Elsevier’s Science and Technology Rights Department in Oxford, UK: phone: (+44) (0) 1865 843830;fax: (+44) (0) 1865 853333; e-mail: permissions@elsevier.co.uk. You may alsocomplete your request on-line via the Elsevier homepage(http://www.elsevier.com), by selecting ‘Customer Support’ and then‘Obtaining Permissions’
British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library ISBN 0 7506 67060 Typeset by Newgen Imaging Systems (P) Ltd, Chennai, India.Printed in Great BritainFor information on all CIMA publications visit our website at www.cimapublishing.com
Important Note
A new edition of the
CIMA Official Terminology
is due to be published in September 2005. Asthis is past the publication date of this Study System the page reference numbers for‘Management Accounting Official Terminology’ contained in this Study System are for the 2000edition. You should ensure that you are familiar with the 2005
CIMA Official Terminology
(ISBN:0 7506 6827 X) once published, available from www.cimapublishing.com
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