|standard error of the estimate|
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Definition of standard error of the estimate
standard error of the estimate
a measure of dispersion that reflects the average difference between actual observations and expected results provided by a regression line
Unintentional mistakes in financial statements. Accounted for by restating
Use of an inappropriate proxy for the true market portfolio.
A change in accounting that occurs as the result of new information
A change in the implementation of an existing accounting
The Association for Investment Management and Research (AIMR)'s Performance Presentation standards Implementation
A federal Act requiring federal contractors to pay overtime for hours worked exceeding 40 per week.
a body established by Congress in 1970 to promulgate cost accounting
Revenue recognized to date under the percentage-of-completion method in excess of amounts billed. Also known as unbilled accounts
A method of cash budgeting based on detailed estimates of cash receipts and cash
Insurance coverage purchased by the agent/broker which provides protection against loss incurred by a client because of some negligent act, error, oversight, or omission by the agent/broker.
a standard representing beliefs about moral
standard set at a level that reflects what
A federal Act creating standards of overtime
A system of fixing exchange rates adopted in the Bretton Woods agreement. It
An international monetary system in which currencies are defined in terms of their gold
A fixed exchange rate system in which a currency is directly convertible into gold.
a standard that provides for no inefficiencies
errors in measuring an explanatory variable in a regression that leads to biases in
Net errors and omissions
In balance of payments accounting, net errors and omissions record the statistical
The planned reduction of similar parts through the standardization
see ideal standard
a standard that can be reached or slightly
a model or budget against which actual results are
Common-sized containers that are used to efficiently move,
a budgeted or estimated cost to manufacture
A predetermined cost that is based on original engineering designs and
standard cost card
a document that summarizes the direct
standard cost system
a valuation method that uses predetermined
A budget cost for materials and labour used for decision-making, usually expressed as a per unit cost that is applied to standard quantities from a bill of materials and to standard times from a
The square root of the variance. A measure of dispersion of a set of data from their mean.
A statistical term that measures the dispersion of a variable
the measure of variability of data around
A measure of the variation in a distribution, equal to the
Square root of variance. Another measure of volatility.
In statistics, a measure of the possible error in an estimate.
standard overhead application rate
a predetermined overhead rate used in a standard cost system; it can be a separate variable or fixed rate or a combined overhead rate
Standard & Poor’s Composite Index
Index of the investment performance of a portfolio of 500 large stocks. Also called the
standard quantity allowed
the quantity of input (in hours or some other cost driver measurement) required at standard for the output actually achieved for the period
Standardized normal distribution
A normal distribution with a mean of 0 and a standard deviation of 1.
Also called the normal deviate, the distance of one data point from the mean, divided by
Statement of Financial Accounting Standards No. 52
This is the currency translation standard currently
Statement of Financial Accounting Standards No. 8
This is a currency translation standard previously in
In an indexing strategy, the difference between the performance of the benchmark and the
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