blocked account

blocked account A bank account from which money cannot be withdrawn for any of a number of reasons, the most likely being that the affairs of the holder of the account are in the hands of a receiver owing to bankruptcy, or liquidation in the case of a company. A bank account held in another country may be blocked owing to exchange controls (seeblocked currency).

• standard production cost
• standard purchase price
• standard rate
• standard selling price
• standard time
• standard variable overhead cost
• standby agreement
• standby credit
• standing order
• standstill agreement
• start-up
• start-up costs
• state banks
• State Earnings-Related Pension Scheme
• statement of account
• statement of affairs
• Statement of Auditing Standards
• statement of cash flows
• statement of changes in equity
• statement of changes in financial position
• statement of comprehensive income
• Statement of Financial Accounting Standards
• statement of financial position
• statement of movements in shareholders’ funds
• Statement of Standard Accounting Practice