2009-01-12 17:17 爱词霸沙龙
TRAVEL EXPENSE VOUCHER （A20-A, A20-2A） - Form A20-A, in electronic or paper form, is used by agencies to substantiate and/or authorize payment of travel costs for state employees. In the absence of a vendor relationship, this form can also be used to substantiate and/or authorize payment of travel costs for nonstate employees such as prospective employees; individuals who serve on boards, commissions, councils, committees, and task forces; volunteers and other individuals who are authorized to receive travel expense reimbursement. When a vendor relationship exists and the A20-A is used by nonstate employees to substantiate travel costs, it must be attached to an Invoice Voucher （A19-1） to authorize payment. Form A20-2A is used only for reimbursing travel expenses of commission members who are reimbursed on a per diem basis.
TRAVEL EXPENSES - Those costs covering per diem expenses; transportation expenses; meals and/or coffee and light and miscellaneous refreshment business expenses regardless of travel status; and miscellaneous business expenses related to official state travel.
TRAVEL STATUS - The official status of a traveler when the traveler is away from both the official residence and the official station, exclusive of commuting between the traveler＊s official station and official residence, on state-related business.
TRAVELER - A person in travel status who is on official state business.
TREASURY FUNDS/ACCOUNTS - Accounts which have cash on deposit in and under the control of the State Treasurer and are disbursed by means of a warrant. Treasury accounts are subject to appropriation unless specifically exempted.
TREASURY TRUST FUNDS/ACCOUNTS - Accounts not required by law to be within the treasury and not subject to appropriation, but placed in the custody of the state treasurer due to certain circumstances
TRIAL BALANCE - A list of balances of the accounts in a ledger kept by double entry with the debit and credit balances shown in separate columns.
TRUST AND AGENCY FUNDS - Refer to FIDUCIARY FUNDS.
UNALLOTTED - Appropriation authority not specifically scheduled for expenditure.
UNAMORTIZED DISCOUNTS ON BONDS SOLD - Excess portion of the face value of bonds over the amount received from their sale that remains to be amortized over the life of the bonds.
UNAMORTIZED DISCOUNTS ON INVESTMENTS - An asset account used to reflect the excess portion of the face value of securities over the amount paid for them that remains to be amortized over the remaining life of such investments.
UNAMORTIZED PREMIUMS ON BONDS SOLD - Excess portion of proceeds over the face value of the bonds that remains to be amortized over the remaining life of such bonds. Refer to BOND DISCOUNT.
UNAMORTIZED PREMIUMS ON INVESTMENTS - An asset account used to reflect the excess portion of the amount paid for securities over their face value that remains to be amortized over the remaining life of such investments. Refer to BOND PREMIUM.
UNANTICIPATED RECEIPTS - Money received which has not been appropriated by the Legislature. The Governor has the authority to approve the allotment of such money within the guidelines of the intent in which they were received.
UNDERWRITER'S DISCOUNT - The fee an underwriter charges when purchasing bonds or certificates of participation （COPs） for resale to the public. The underwriter assumes the risk of ownership until the bonds are sold.
UNDESIGNATED UNRESERVED FUND BALANCE - Available expendable financial resources in a governmental fund that are neither legally restricted nor the object of tentative management plans.
UNEARNED REVENUE - Refer to DEFERRED REVENUES.
UNEXPENDED ALLOTMENT - Portion of an allotment not yet expended.
UNEXPENDED APPROPRIATION - Portion of an appropriation not yet expended.
UNIFIED BUSINESS IDENTIFIER （UBI） - A standard nine digit sequential number used by all state agencies to uniquely identify a business entity.
UNLIQUIDATED ENCUMBRANCES - Outstanding encumbrances which have not been paid or approved for payment. Refer to ENCUMBRANCE.
UNREALIZED GAIN OR LOSS - Term used in connection with the valuation of investments. It represents the cumulative difference between the cost of the investment and its market value prior to its disposition.
UNRESERVED FUND BALANCE - Unreserved fund balance is that portion of governmental fund equity that is neither legally segregated for a specific future use nor unavailable for appropriation. It may be either designated or undesignated. Designations may be established to indicate tentative plans for financial resource utilization in a future period. Unreserved, undesignated fund balance is available for appropriation. Refer to FUND BALANCE.
UNRESTRICTED NET ASSETS - One of the three components of net assets reported in government-wide and proprietary fund financial statements. It represents that portion of net assets that is neither restricted nor invested in capital assets （net of related debt）.
USEFUL LIFE - An estimate of the total time that an asset is usable and in service.
VENDOR'S REMITTANCE ADVICE - A form used to accompany each warrant/check to notify the payee of what is being paid. The vendor's remittance advice is to reference the warrant/check number and the invoice number as appropriate.
VOUCHER - A written document that evidences the propriety of transactions and usually indicates the accounts in which they are to be recorded.
VOUCHER DISTRIBUTION FORM （A19-2, A19-2A） - A form used by agencies to substantiate and authorize payment when a Purchase Order or Field Order is not involved but where vendor invoices are employed.
WARRANT - A payment instrument for each invoice voucher or other evidence of indebtedness validated by the State Treasurer for payment. Refer to CHECK.
WARRANT REGISTER （A1） - A form used to record expenditure/expense vouchers and account classifications of each transaction in detail certified and issued by the State Treasurer. It is also used to summarize the information documented on the detailed warrant register.
WEIGHTED AVERAGE （W.A） - An inventory valuation method which values ending inventory based on the average cost per unit for the period.
WIRE TRANSFER - A type of electronic fund transfer that guarantees immediate available funds or same day settlement. The payments are conducted on the Federal Reserve System＊s federal wire （Fed Wire） network. Refer to ELECTRONIC FUND TRANSFER.
ZERO-COUPON GENERAL OBLIGATION BONDS - Bonds secured by an unconditional pledge of the full faith, credit and taxing power of the state. They are sold at a deep discount without coupons and appreciate to full value at maturity.