!

ICMA Glossary of
Management
Accounting
Arabic/English Version


)/ (2011

Abnormal Spoilage

) :
(

Absorbed Overhead

) : (

Absorption Costing

Accelerated
Depreciation

) . : (

)(
.

Accounts Payable

Accounts Payable
Turnover

Copyright 2011

Page 2 of 87

Accounting

Accounting Profit
Accounting
Standards

Accounting System

ICMA


)/ (2011

.
)(
)(
.


.

) (.
) (

.

) .
(

)
(
.
.


.

Copyright 2011

Page 3 of 87

Accounts Receivable

Accounts Receivable
Turnover

Accrual Accounting

Accrued

Accumulated
Depreciation
Acid-Test Ratio

Acquisition Cost

Activity Driver
) (Cost Driver

Activity-Based
Budgeting

ICMA


)/ (2011

)(
) (
"" ) (
"" )(
) (

)(.

Activity-Based
)Costing (ABC

Activity-Based
Management

) .
: (.


.

Copyright 2011

Page 4 of 87

Actual Cost
Additional Paid-in
Capital

Administrative
Expense

Allocate

Allocation Base

Allowance for
Uncollectible
Accounts

ICMA


)/ (2011

.

.

/ .
.

.

) (1 )(2
) (3
) (4

Copyright 2011

Page 5 of 87

Amortization
Annual Report

Annuity
Application Controls

Appraisal Costs

Appreciation
Arbitrage Pricing
)Theory (APT

ICMA


)/ (2011

-1
.
-2


) (

) :
(

.
) (


.

) (

.



.

Copyright 2011

Page 6 of 87

Asset

Asset Coverage

Asset Turnover

Audit

Audit Committee

Audit Report
Authoritative (topdown) Budgeting

Authority

ICMA


)/ (2011

)
() . :
(

Average Collection
Period

) . (

Average Fixed Cost

.
.

Average Total Cost

Average Variable
Cost

.

.

Backflush Costing

.


.

Copyright 2011

Page 7 of 87

Backup Controls
Bad Debts

Balance Sheet
Balanced Scorecard

Bankers
Acceptances

ICMA


)/ (2011

Bankruptcy

Batch Costing

.
1
.

Binomial OptionValuation Models

) (1
) (2
) (3 )(4
) (5
.

Black-Scholes
Option-Valuation
Model

Copyright 2011

Page 8 of 87

Benchmarking

Best Practice

Beta

ICMA


)/ (2011

.

.

.
.

) .
(

.

/ .

.

) . :
//(

Copyright 2011

Page 9 of 87

Board of Directors

Bond

Bonds Payable
Book Value

Book Value per

Share
Bottleneck

Bottom-Up Approach

Breakeven Analysis

Breakeven Point

ICMA


)/ (2011

.

) . (

Budget Process

/
.

Budgetary Slack

Budgeting

) ( .

.

.

.

Business Portfolio

Business Process

Copyright 2011

Page 10 of 87

Budget

Business
Business
Combination

Business Plan

ICMA


)/ (2011

.
.

Business Unit

Byproduct

) (
.

)(

.

.1
.
..
.2 ) :(

.
)
(.

Copyright 2011

Page 11 of 87

Call Option

Capacity Constraints

Capacity
Management

Capital

Capital Adequacy

Capital Asset Pricing

)Model (CAPM

Capital Budget
Capital Budgeting

ICMA


)/ (2011

)
(

/ .

.

) .
(

.


.

.
.

.
Copyright 2011

Page 12 of 87

Capital Gain or Loss

Capital Investment

Capital Lease

Capital Rationing

Capital Stock

Capital Structure
Capitalize

Carrying Cost

ICMA


)/ (2011

.
.

)(

Cartel

Cash

Cash Budget

.
) :
(

Cash Cycle

.
Copyright 2011

Page 13 of 87

Cash Discount
Cash Equivalents

Cash Flow
Cash Flow at Risk

Cash Flow Ratio

Cash Flow to Fixed
Charges

ICMA


)/ (2011

Cash Management
Cash Ratio

Certainty Equivalent

.
.

Change in the
Quantity Demanded

.
.

.
.

.
.

Copyright 2011

Page 14 of 87

Centralization

Change in the
Quantity Supplied

Code of Conduct
Coefficient of
Variation

Collateral

Commercial Bank

ICMA


)/ (2011

270 .
)
(.

) . :
(

.

.

.

) . (

Copyright 2011

Page 15 of 87

Commercial Paper

Commitment Fee

Committee of
Sponsoring
Organizations
)(COSO

Common Base Year

Statements

Common Cost
Common-Size
Financial Statements

Common Stock
Company Risk

Comparability

ICMA


)/ (2011

Compensating
Balance

Compensation

Competence

Competition-Based
Pricing

Completed-Contract
Method

/
.

Compliance Audit

Compliance Risk

Compound Interest

Comprehensive
Income

Copyright 2011

Page 16 of 87

ICMA


)/ (2011

) (
)(
.

Concentration
Banking

Confidentiality

.1



.
.2


.

Conservatism

Consolidated
Financial Statements

) . :
(

Constant Gross Profit

Method

Copyright 2011

Page 17 of 87

Consistency

Constraint

ICMA


)/ (2011

Contingency
Planning

.

) .
: (

Continuous Budget

) . :(.

) . :
(

Contribution Margin

Contribution Pricing

.
) : (

Copyright 2011

Page 18 of 87

Continuous
Improvement

Control Risk

Controllable Cost
Controller
Controls
Conversion Cost

ICMA


)/ (2011

) (

.

Convertible

/

.

.1
.
.2

.

)Cost (noun

)Cost (verb

)


(.

.
.

.
Copyright 2011

Page 19 of 87

Corporate
Governance

Correlation

Cost Allocation
System

Cost Behavior
Cost Benefit Analysis

Cost Center

Cost Driver

ICMA


)/ (2011

Cost Management

Cost Objects

.


.

.

.

.

) . :
(

Copyright 2011

Page 20 of 87

Cost of Capital

Cost of Goods Sold

Cost of Quality
Cost of Sales

Cost Pools

Cost System

ICMA


)/ (2011

//

Cost/Volume/Profit
)Analysis (CVP

Cost-Based Pricing

) . : (

.
) : (

Countertrade

Coupon Rate

Copyright 2011

Page 21 of 87

Costing
Cost-Plus Pricing

Credibility

Credit

Credit Risk

Critical Success
Factors

ICMA


)/ (2011

Cumulative AverageTime Learning Model

Current Assets

Current Cost

) . : (

Customer
Satisfaction

Cycle Time

) ( .
.

.1
.
.2 .

Copyright 2011

Page 22 of 87

Current Liability

Current Ratio

Cyclical

Database

Data
Communications

ICMA


)/ (2011

.
.

) . :
(

Data Encryption

Data Warehouse

Database
Management
Days Purchases in
Payables
Days Sales in
Inventory
Days Sales in
Receivables

) . :
(

Debt-to-Equity Ratio

) . : (

Debt to Total Assets

Ratio

. :
.

Copyright 2011

Page 23 of 87

Debt Ratio

Debt Security
Decentralization

ICMA


)/ (2011

.

.


) . :
(


.

) . :
(

.



.

.

Copyright 2011

Page 24 of 87

Decision Tree

Declining-Balance
Method

Default Risk
Deferred
Deferred Expenses

Deferred Income
Taxes

Deferred Revenue

Degree of Financial
Leverage

Degree of Operating
Leverage

Delegation of
Authority

ICMA


)/ (2011

.
.
.

Demand

Department
Departmental
Overhead

) (
.

) (

)(
)
(

Derivatives

Detection Risk

) .
: (
) (
""

.

Copyright 2011

Page 25 of 87

Depletion

Depreciation

Differential Cost
Diluted Earnings per
Share

Direct Cost

ICMA


)/ (2011

)
() .
: (

Direct Costing

Direct Labor Cost

Direct Materials Cost

-1


) . :
(
-2


)
(.

) . :
(.
.
Copyright 2011

Page 26 of 87

Direct Foreign
Investment

Direct Method

Disaster Recovery

Disbursement
Disbursement Float

Disclosure

ICMA


)/ (2011

.1

.
.2

.

Discount

Discount Factor

Discount Rate

.

.



.

) . :
(

.

.

) :
(

Copyright 2011

Page 27 of 87

Discounted Cash
Flow

Discounted Payback

Discretionary Cost

Diseconomies of
Scale

Distribution
Distribution Channels

ICMA


)/ (2011

.
") "D/ (k-g
" "D " "k
" "g
) :
(.

.

.


.

Copyright 2011

Page 28 of 87

Diversification

Divestiture
Dividend
Dividend Discount
Model

Dividend Payout
Dividend Payout
Ratio
Dividend Yield

Downstream Costs
Draft

ICMA


)/ (2011

.

.

)
--(

:

.
.

Dual Allocation
Method

Dual-Rate Transfer
Pricing

Drum-Buffer-Rope
System

)
(.

)

(.

Duration

.
.

Earnings

Copyright 2011

Page 29 of 87

DuPont Model

Earnings at Risk

ICMA


)/ (2011

Earnings Before
Interest, Taxes,
Depreciation, and
Amortization
)(EBITDA

Earnings Coverage

.
.

Earnings Distribution

)
(.

.
.

Earnings-Based
Valuation

.
) : (.

Economic Order
)Quantity (EOQ

Economic Profit

Copyright 2011

Page 30 of 87

Earnings Per Share

)(EPS
Earnings Quality

Earnings Yield

Economies of Scale

Effective Interest
Rate

ICMA


)/ (2011

)(

.


.


.

.

.
.


.

)Efficiency (Usage
Variances

Efficient Market
Hypothesis

Elasticity

Elasticity of Demand

Encryption

)
(
.

Enterprise Resource
)Planning (ERP

:
.1

.
.2
.

Enterprise Risk
)Management (ERM

Copyright 2011

Page 31 of 87

Enterprise-Wide
Entity

ICMA


)/ (2011

Equilibrium

.
.

)
%20 (
) . :

(

.
) : (

Equity Multiplier

Equivalent Units

/
.

.

.

) () .
: (

Copyright 2011

Page 32 of 87

Equity

Equity Carve-Out

Ethics Code
Ethics Help-Line

Eurodollars
Exception Reporting
Exchange Rate
Exchange Rate Risk
Exercise Price

ICMA


)/ (2011

Expected Value
Expenditure

Expense
Expense Recognition
Exponential
Smoothing

Expropriation Risk

External Factors

)
(.

External Failure
Costs

)
(.

External Financial
Reporting

Factory Overhead

) ( .
.

Copyright 2011

Page 33 of 87

Factoring

ICMA


)/ (2011

Fair Market Value

.



.

Fair Value Method

Favorable Budget
Variance

Financial Accounting

Financial Accounting
Standards Board
)(FASB

) :(.

Financial Instrument

Financial Leverage

Copyright 2011

Page 34 of 87

Feedback

Financial Budget

ICMA


)/ (2011

Financial Leverage
Ratio

Financial Reporting

)
(
.

Financial Statement

Financing Expenses

)
(
.

12
) 52 365(
.


.
Copyright 2011

Page 35 of 87

Finished Goods
Inventories

Firewall

Firm
First-In-First-Out
)(FIFO

Fiscal Year

Fixed Asset

ICMA


)/ (2011

.
.

) . :
(

.
.

) . : (

Fixed Asset Turnover

Fixed Budget

Fixed Charges
Fixed Charge
Coverage Ratio

Fixed Cost
Fixed Exchange Rate

.
) : (

Flexible Exchange
Rate

.
) : (

Floating Exchange
Rate

Copyright 2011

Page 36 of 87

Fixed Overhead
Fixed Overhead
Spending Variance

Flexible Budget

ICMA


)/ (2011

.
.

Flowchart

Forecast

Foreign Corrupt
Practices Act

Foreign Exchange

Forfaiting

Forward Contract

) . : (

Forward Delivery

Forward Market

Copyright 2011

Page 37 of 87

ICMA


)/ (2011

)
( ) (

.

Franchise

Fraudulent

Fringe Benefit

Full Cost

.

.

Function

Generally Accepted
Accounting Principles
)(GAAP

Geographical Pricing

Copyright 2011

Page 38 of 87

Functional Currency
Future

Goal Congruence

ICMA


)/ (2011

Going Concern

Goodwill

.
) : (

Gross Profit Margin

Gross Profit Margin

Percentage

) . :
(

) . :
(

) . :
(.

Copyright 2011

Page 39 of 87

Gross Revenue
Hardware
Hazard Risk

Hedging
High-low method

Historical Cost

Holding Gain or Loss

Horizontal Analysis

ICMA


)/ (2011

.
) : (

Hurdle Rate

Hybrid Cost System

.

.

) . : (

) .
: (

) .
: (

.

.
) : (.

)(Inc.

)Incorporated (Inc.

Copyright 2011

Page 40 of 87

ICMA

IMA Statement of
Ethical Professional
Practice

Impaired Asset
Implicit Costs

Implicit Interest Rate

Imposed Budget

Income Statement

Income Tax


)/ (2011

)
() . :
(

Incremental Analysis

) (

.

Incremental UnitTime Learning Model

) : (

.

.


.

) . :
(


-
- .

Copyright 2011

Page 41 of 87

Incremental

Indenture

Independent Auditor
Indirect Cost

Indirect Method

Industry Risk
Inflation

ICMA


)/ (2011

.
.

Information System

Information
)Technology (IT

.1
.
.2

.

Input Controls

Insider Trading

Copyright 2011

Page 42 of 87

Inherent Risk

Initial Public Offering

)(IPO

Installment Sale

Insurance

ICMA


)/ (2011

.


.

Integrity

Interest

Interest-Bearing

Interim Financial
Reports

.


.

.
.

Copyright 2011

Page 43 of 87

Intangible

Internal Auditing

Internal Control

Internal Control Risk

Internal Factors
Internal Failure Costs

ICMA


)/ (2011

.





.

Internal Rate of
)Return (IRR

International
Accounting
Standards Board
)(IASB

Internet

Intranet

)(
.

.
.

Copyright 2011

Page 44 of 87

Inventory

Inventory Turnover
Inventory Valuation
Invested Capital

Investment

Investment Center

ICMA


)/ (2011

) (
.
) : (

Kinked Demand
Curve

Last-In-First-Out
)(LIFO

Copyright 2011

Page 45 of 87

Job Order Costing

Joint Product Costing

Joint Venture

Journal
Just-In-Time
)Manufacturing (JIT

Kanban

Law of Diminishing
Returns

ICMA


)/ (2011

Lead Time

) . " :
"

Leadership by
Example

Learning Curve

)(
)(
.

Lease

)(
.

Leasehold

) : (

Least-Squares
Method

:


.

.
.
.

Copyright 2011

Page 46 of 87

Ledger
Legal Risk

Letter of Credit

Leverage

ICMA


)/ (2011

Leveraged Buyout
)(LBO

Liability

.

.

.
)
(
.

.

)(

Copyright 2011

Page 47 of 87

Life-Cycle Costing

Line Item Budget

Line of Business
Line of Credit

Linear Programming

Liquidation
Liquidity

ICMA


)/ (2011

Loan Covenants

Lockbox System

.
.

Make Versus Buy

)(

)(

.

Managed Floating
Exchange Rates

Copyright 2011

Page 48 of 87

Long Position
Long Run

Long-Term Debt to
Equity Ratio
Long-Term Liabilities
Lower of Cost or
Market Rule
Maintenance

Management

ICMA


)/ (2011

Management
Accounting

Management-byException

Management Control

Management
Discussion and
Analysis

Management
Information System

Manufacturing Cost

Margin of Safety

Marginal Cost

-10.

Copyright 2011

Page 49 of 87

Manufacturing

Market Comparables

ICMA


)/ (2011

Market Equilibrium
Price

) . :
(

Market Penetration

)
(
) . : (

" "
) . :
(

Market Price
Market Risk

Market Skimming
Pricing

Market Structure

Market-to-Book Ratio

Market Value

)
(
.

Marketability

.1
.
.2
.

Copyright 2011

Page 50 of 87

Marketable Securities

ICMA


)/ (2011

.

.
) : (

.


) . :
(

Copyright 2011

Page 51 of 87

Market-Based
Transfer Price

Master Budget

Matching

Material
Requirements
)Planning (MRP
Materiality

Maturity Date
Maturity Matching

Maximum Possible
Loss

Merger

ICMA


)/ (2011

Mix Variance

Mixed Cost

)( ) (


.



.

.

) ( .



.

Copyright 2011

Page 52 of 87

Monetary Items

Monopolistic
Competition

Monopoly

Monte Carlo
Technique

Mortgage
Moving Average

ICMA


)/ (2011

) (
)(
) . :
(



.


) . :
(



.

Multinational
Company
Multiple Regression

Mutually Exclusive
Project

Negotiable CD

Negotiated Price

.
) : (

Net Present Value

)(NPV

) :
(

Net Profit Margin

Copyright 2011

Page 53 of 87

Net Income

ICMA


)/ (2011

.1

.
.2
.

Net Working Capital

Net Working Capital

Ratio

) . :(

Net Realizable Value

Network

Network Controls

Nominal
Non-monetary
Exchange
Non-price
Competition

Nonrecurring Items

Non-value Added

No-par Stock

Copyright 2011

Page 54 of 87

ICMA


)/ (2011

Normal Cost

)
( .

Normal Profit

.
.

.

)(
)(.

) .
(.

Copyright 2011

Page 55 of 87

Normal Spoilage

Notes Payable
Objective Function

Objectivity

Obsolescence
Off-Balance Sheet
Financing

Oligopoly
Operating Budget

ICMA


)/ (2011

Operating Expenses

Operating Income

Operating Lease

) (

) . :
(

Operating Cycle

Operating Leverage
Operating Profit
Operating Profit
Margin

) . :
(

Operational Budget

Operational Risk

Copyright 2011

Page 56 of 87

Operational Audit

Operations
Opportunity Costs
Option

ICMA


)/ (2011

Organization
Structure

Organizational
Culture

)
(

.

)
(

Overhead

) . : (

Overhead Rate

) . : (
Copyright 2011

Page 57 of 87

Ordering Cost

Organizational Goals
Output Controls

Outsourcing

Overdraft

Overhead Allocations
Overhead Budget

Paid-In Capital

ICMA


)/ (2011

.1
.
.2 .

) . :( )(

Par Value

Participative

.1 .
.2


.

Payroll Cost

)
(.

Penetration Pricing

Pension

Performance

Performance
Evaluation

Performance
Measurement

Copyright 2011

Page 58 of 87

Payback

Percentage-ofCompletion Method

ICMA


)/ (2011

Period Cost
Physical Inventory
Plant

Plant-Wide Overhead

Political Risk

Portfolio

)(

) (

Copyright 2011

Page 59 of 87

Post-Audit
Post-Retirement
Benefits

Practical Capacity
Preferred Stock

Premium

ICMA


)/ (2011

Premium Pricing

Prepaid Expenses

.
) (

) (
.

Present Value

.
:
.

Prevention Costs

.

.

) .
: (

.

.

.
.

Copyright 2011

Page 60 of 87

Price Elasticity of
Demand

Price Variance

Price-to-Book Ratio
)Price/Earnings (P/E
Ratio
Pricing
Prime Cost

ICMA


)/ (2011

.1
.
.2

.

.
.


.

Copyright 2011

Page 61 of 87

Pro Forma
Statements

Probability
Probability
Distribution

Process Analysis

Process Costing

Processing Controls

Procurement Policies

Product Cost

ICMA


)/ (2011

.
.

Product Line

Product Mix

.
) . :
(

) (
.

Product Life-Cycle

Production Budget
Production Costs

Production Volume
Variance

Productivity

Profit Center

Profit Margin

.

) . :(

Copyright 2011

Page 62 of 87

Profit Plan

Profitability Analysis

ICMA


)/ (2011

.
) : -(

Profitability Index

) (
.

Program Budget

.



) . :
(

Copyright 2011

Page 63 of 87

Progress Payment
Project Budget

Promissory Note

Property, Plant, and

)Equipment (PP&E

Prorate

Protectionism
Provision

ICMA


)/ (2011

.

.

) .
:
(
-
2002

.

)(
.

Proxy

Public Company

Public Company
Accounting Oversight
)Board (PCAOB

Pure Competition

Put Option
Qualitative Factors
Quality

Quality Assurance

Quality Control

.
Copyright 2011

Page 64 of 87

Quantity Discount

ICMA


)/ (2011

) (.
) : (

)(

Rate of Return

Ratio Analysis

.


.

.

.

.

.
Copyright 2011

Page 65 of 87

Quick Ratio

Quotas

Random Variable

Real Option

Realize

Receivable
Reciprocal Allocation
Method

ICMA


)/ (2011

Recourse

.


.

Reengineering

Regression Analysis

Y = a + bx +
c Y x
Y
a y c
.

Regression Equation

Copyright 2011

Page 66 of 87

Recognition
Reconciliation

Reinvestment Rate
Relative Sales Value
Method

Relevance

ICMA


)/ (2011

.
) (
) (
.

.1
.2 .

.

Relevant Cost

Relevant Range
Reliability

Reorder Point
Reorganization

Repair

Reporting Currency

) . :
(

) . : (

Required Rate of
Return

Required Reserves

Copyright 2011

Page 67 of 87

Repurchase
Agreement

ICMA


)/ (2011

)(

)(.

.


.

Research and
Development Cost

Reserve

Residual Income

.

.

Resource Allocation

)
(.

Resource Driver

/
) (.

Copyright 2011

Page 68 of 87

Residual Risk

Responsibility

ICMA


)/ (2011

.


.

Responsibility Budget

Responsibility Center

.

.

Restructuring
Retained Earnings
Return

) . :
(

Return on Common
Equity

) (
.

Return on Invested
Capital

)
(


.

Copyright 2011

Page 69 of 87

Return on Assets
)(ROA

Return on Investment
)(ROI
Revenue

ICMA


)/ (2011

.
.1

.
.2

.



.

. :
) . :
(
Copyright 2011

Page 70 of 87

Revenue Center
Revenue Recognition

Rights

Risk
Risk Analytics

Risk Assessment

Risk Premium

Risk Response

ICMA


)/ (2011

):
(

.


) . :
(

)(
.

) . :
(




.

)(.

Copyright 2011

Page 71 of 87

Risk Transfer
Risk-Adjusted Return

Rolling Budget

Safety Stock

Sales Budget
Sales on Installment

Sales-Mix Variance

Sales-Volume
Variance

ICMA


)/ (2011

2002

.




.

Sarbanes-Oxley

Seasonal Trend

.


.

.
) : (

Secondary Offering

.



.

Securities and
Exchange
)Commission (SEC

/ .

Copyright 2011

Page 72 of 87

Salvage Value

Scenario Analysis

Segment

ICMA


)/ (2011

.


.

Segregation of Duties

)
(
)

(.

Selling and
Administrative
Budget

) :
" " (



.

) (
.

Copyright 2011

Page 73 of 87

Selling Costs
Sensitivity Analysis

Separable Costs

Service Department
Shareholder
Shareholders Equity
Short Position

ICMA


)/ (2011

.

.

) ( )
( )
(.

Shrinkage

Sight Draft

Simulation

Slack

)(

Software

Solvency

Copyright 2011

Page 74 of 87

Short Run

Short-Term Credit

Simple Regression

ICMA


)/ (2011

) . :
(

.
.

.
.

Special Purpose
Entity

Spending Variance

Spin-Off

Split-Off Point

Split-Up

Spot Rate

Spreadsheet

Static Budget

.
.

.

Standard Cost

Page 75 of 87

ICMA

Copyright 2011


)/ (2011

:


.

) (

Statement of
Earnings (Income
)Statement

.
.

) (

Statement of
Financial Position
)(Balance Sheet

Statement on
Management
)Accounting (SMA

Copyright 2011

Page 76 of 87

Standard Deviation

Start-Up Costs

Statement of Cash
Flow

Statement of
Changes in
Shareholders Equity

ICMA


)/ (2011

.



.

.

Stock-Out Costs

:

.

Storage Controls

Copyright 2011

Page 77 of 87

Step-Down Method

Stock Dividends
Stock Option
Stock Split

Straight-Line Method

Strategic Business
)Unit (SBU

ICMA


)/ (2011

Strategic Planning

Strategic Risk

) () .
: (

Strike Price

.

.

Subsidiary

Sunk Costs

.
.

.

.

:
.

Copyright 2011

Page 78 of 87

Supply

Sustainable Equity
Growth
Sustainable Growth
Rate
Swaps

System

ICMA


)/ (2011

)
( .
) : (

.


.

Target Pricing

Tariffs

.

) . :
(
Copyright 2011

Page 79 of 87

Systematic Risk

Systems
Development

Tactical Planning
Target Costing

Taxation
Theory of Constraints
Throughput
Contribution
Throughput Costing

ICMA


)/ (2011

Time Drafts

Time Series

.

.


) . : (

Time Value of Money

Times Interest
Earned

) . :
(

Top-Down Approach

Tracking Stock

Trade Credit

.


.
Copyright 2011

Page 80 of 87

Trade Discount
Transaction Controls

Transaction Gains or
Losses

ICMA


)/ (2011

.


.

Transaction
Processing

Transfer Pricing
Translation
Adjustments

Transmission

10,000

.
.

)Treasury Bills (T-bills

1,000

.

Treasury Bonds

1,000

.

Treasury Notes

Treasury Stock

Copyright 2011

Page 81 of 87

ICMA


)/ (2011

Uncollectible
Accounts Receivable

Unexpected Loss

Unfavorable Variance

.

.

.

) . :
(

Unsystematic Risk

Upstream Costs

.

.

Copyright 2011

Page 82 of 87

Trojan Horse

Unit Contribution
Unit Cost

Utility
Valuation

ICMA


)/ (2011

Value

)Value at Risk (VAR

.

.

Value Chain

Value Engineering

.


.

)
() . :
(

Copyright 2011

Page 83 of 87

Value-Added
Value-Based Pricing

Variable Costing

Variable Cost

ICMA


)/ (2011

Variable Overhead
Efficiency Variance

)( )(
.

Variable Overhead
Expenses

Variable Overhead
Spending Variance

.



.

:
.

.


.
Copyright 2011

Page 84 of 87

Variance
Verifiability

Vertical analysis

Virus

Warrant
Warranty
Weighted Average
Cost of Capital
)(WACC

ICMA


)/ (2011

.


.

.

) . :
(

Yield Variance

)(
.


.

Zero Balance
Account

Copyright 2011

Page 85 of 87

Weighted Moving
Average

Whistleblower

Working Capital

Work-in-Process
Inventory
Write-Off
Yield

ICMA


)/ (2011

.

.

Copyright 2011

Page 86 of 87

Zero-Based
Budgeting

ICMA

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