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10-K wrap
10-Q
absolute priority rule
absorbed
Accelerated Cost Recovery System
Accelerated Depreciation
account
account reconciliation
account statement
account value
accountant
accountant's letter
accountant's opinion
accounting
accounting earnings
accounting equation
accounting insolvency
Accounting Principles Board (APB)
accounts payable
accounts payable turnover
accounts receivable
accounts receivable aging
accounts receivable financing
accounts receivable turnover
Accredited Personal Financial Planning Specialist
accretion
accretion of discount
accrual basis accounting
accruals
accrue
accrued expense
accumulated depreciation
accumulated other comprehensive income
acid-test ratio
acquisition cost
ACRS
active asset
active income
activity-based pricing
adjusted balance method
adjusted basis
adjusted book value
adjusted funds from operations
adjusted present value (APV)
adjusted trial balance
adjusting entry
adjustment
administrative systems
adverse opinion
advertising sales ratio
aggregate
aggressive accounting
aging schedule
allowance for depreciation
allowance for doubtful accounts
alternative assets
American Institute of Certified Public Accountants
amortization
amortize
amortized
amount
Andersen Effect
annual
Annual Percentage Yield
annual report
annual turnover
annualizing
annuity unit
appreciation
appropriation
APY
asset
asset coverage
asset impairment
asset ledger
asset value
asset/equity ratio
at sight
audit
audit committee
audit trail
audited financial statements
auditor
auditor's report
available assets
average accounting return
average collection period
average payment period
average revenue per unit (ARPU)
average total assets
back pay
backlog
bad debt
bad debt reserve
bailout
balance
balance sheet
balanced budget
bank reconciliation
banking book
before reimbursement expense ratio
below cost
below the line
benchmark
benchmarking
Bernie Madoff
Berry ratio
big bath
big four
billing cycle
black ink
black-box accounting
blank endorsement
blind entries
book building
book inventory
book profit
book to market ratio
book value
book value per share
book-to-bill ratio
bookkeeping
books
books of final entry
books of original entry
bottom line
budget
budget deficit
budget surplus
bulk handling
burn rate
CAGR
calendar year
cancelled check
capex
capital
capital appreciation
capital asset
capital budgeting
capital efficiency
capital employed
capital expenditure
capital growth
capital investment
capital liability
capital loss
capital net worth
capital rationing
capital resource
capital-intensive
capitalize
capitalized cost
capitalized interest
capitalized lease method
cash
cash asset ratio
cash basis
cash budget
cash charge
cash collections
cash control
cash conversion cycle
cash cost
cash cycle
cash earnings
cash equivalence
cash flow
cash flow after interest and taxes
cash flow per share
cash flow statement
cash flows from financing activities
cash flows from investing activities
cash flows from operating activities
cash interest
cash journal
cash management
cash out
cash paid to suppliers
cash payment to suppliers
cash pooling
cash ratio
cash receipt
cash return on assets ratio
cash taxes
cash wages
cash-on-cash return
cashbook
cats and dogs
CEO/CFO Certification
certified financial statement
Certified Public Accountant
CFA
CFO
charge
charge off
chart of accounts
churn rate
classification of assets
closing entry
COGS
collection
collection agency
collection ratio
combined financial statement
combined ratio
comfort letter
commercial year
common equity
common-size statement
comparative statements
Compound Annual Growth Rate
compound annual return
compound growth rate
compounding
compounding frequency
compounding period
comprehensive income
comps
comptroller
concession
consolidated balance sheet
consolidated financial statement
contingency fund
continuing operations
continuous inventory
contra account
contra asset account
contributed surplus
contribution margin
controller
cookie jar accounting
cooking the books
corporate finance
cost
Cost Accounting
cost of capital
Cost Of Goods Sold
cost of sales
cost structure
cost-plus pricing
cost/benefit analysis
Costing System
coverage ratio
CPA
credit cliff
credit order
credit watch
cross-holdings
crossover rate
cumulative
cumulative total return
cumulative translation adjustment account
current assets
current capital
current cash debt coverage ratio
current debt
current liabilities
current portion of long-term debt
current ratio
cutoff point
cyclical risk
dangerous asset
days inventory
days payable
days receivable
Days Sales Outstanding
DCF
debit
debit note
debt obligations
debt ratio
debt-to-capital ratio
debt/asset ratio
debt/EBITDA ratio
declining balance method
dedicated capital
defensive interval
deferred charge
deferred credit
deferred income taxes
deferred revenue
deferred tax
deferred tax asset
deferred tax liability
deficit
deficit net worth
deficit spending
dematerialization
deposits paid
depreciated cost
depreciation
direct cost
direct profit
disbursement
discontinued
discontinued operations
discounted future benefits
discounted payback period
discretionary expense
disinvestment
dollar-weighted rate of return
donated surplus
double budget
double-declining balance depreciation method
double-entry bookkeeping
downside
DSO
earning asset
earnings
Earnings before Interest after Taxes (EBIAT)
Earnings Before Interest and Taxes
Earnings before Interest, Tax, Amortization and Exceptional Items
(EBITAE)
Earnings Before Interest, Taxes, Depreciation and Amortization
Earnings Before Interest, Taxes, Depreciation, Amortization and
Rent
Earnings before Interest, Taxes, Depreciation, Amortization and
Special Losses (EBITDAL)
earnings before tax
earnings management
earnings power
earnings report
EBIDTA
EBIT
EBIT margin
EBITDA
EBITDA margin
EBITDAR
economic entity assumption
economic surplus
economic value
economic value added
economy of scale
economy of scope
effective debt
effective net worth
efficiency ratio
embedded value
EMEA
Emerging Issues Task Force
empty creditor
end-of-year convention
Enronitis
enterprise value to revenue
EOQ
equity
equity method
equity value
equity-capital ratio
EVA
except-for opinion
excess cash
expected value
expenditure
expense
expensed
extraordinary item
factor
factoring
factory orders
fair rate of return
FASB
FASB 157
federal budget
fee
FIFO
financial
Financial Accounting Standards Board
financial asset
financial capital
financial condition
financial distress
financial health
financial statement
financial structure
financing activities
First In First Out
fiscal
fiscal quarter
fiscal year
fixed asset
fixed budget
fixed charges
fixed cost
fixed expenses
fixed-charge coverage ratio
flexible budget
flow through entity
focus report
Form 10-K
Form 10-Q
Form 10K
Form 10Q
forward-looking statements
franchise factor
free cash flow
free cash flow for the firm
free cash flow per share
free cash flow to equity
free cash flow yield
front office
fully depreciated
functional currency
fund accounting
fund balance
future capital maintenance
GAAP
gap ratio
GDP per capita
gearing
general and administrative overhead
general fund
general ledger
general property tax
general reserve
Generally Accepted Accounting Principles
Global Investment Performance Standards (GIPS)
gross block
gross income
gross margin
Gross Margin Return On Investment (GMROI)
gross national income (GNI)
gross profit
gross profit margin
gross revenue
gross sales
growth rate
hidden asset
hidden values
historical cost
historical exchange rate
holding period return
identifiable intangible asset
illiquid assets
immunization
impaired asset
impairment
impairment charge
implicit rental rate
imputed value
in specie
in the black
in the red
inactive
inactive asset
income
income averaging
income statement
income tax payable
incremental internal rate of return
independent auditor
indirect labor costs
inflation accounting
intangible asset
intangible cost
interest cover
interest coverage
interest income
interim statement
internal audit
internal auditor
internal expansion
internal financing
internal growth rate
International Accounting Standards Board (IASB)
interval measure
inventory
inventory turnover
investing
investing activities
investing cash flow
investment
investment flows
invoice
IRR
journal
journal entry
labor burden
last fiscal year
Last In First Out
leading and lagging
ledger
ledger cash
legal defeasance
leveraged company
levered beta
liability
LIFO
LIFO reserve
like-for-like sales
liquidation value
liquidity ratio
long-term assets
long-term liabilities
low balance method
LTM
MACRS
managed earnings
management's discussion and analysis
manufacturing overhead
margin of profit
marginal cost
marginal revenue
marginal utility
mark to model
market risk premium
mega cap
minimum acceptable rate of return
mixed cost
Modified ACRS
modified adjusted gross income (MAGI)
modified book value
modified cash basis
most recent quarter (MRQ)
MTA Index
MTD
mutual fund cash-to-assets ratio
national budget
negative working capital
negotiable
net
net adjusted present value
net after tax gain
net assets
net book value
net capital
net cash flow
net current assets
net debt
net earnings
net income
net income from continuing operations
net income from discontinued operations
net income multiplier
net interest margin
net investment
net liquid assets
net margin
Net Operating Income
net operating margin
net payoff
net present value rule
net profit
net profit margin
net quick assets
net realized capital gains per share
net sales
net surplus
net tangible assets
net tangible assets per share
net worth
net yield
non-cash charge
non-cash expense
non-financial asset
non-interest expense
non-interest income
noncurrent asset
noncurrent liabilities
nonledger asset
nonrecurring charge
NOPAT
NOPLAT
NPV
obsolescence
off the books
off-balance-sheet financing
on budget
one time charge
operating activities
operating asset
operating cash flows
operating costs
operating cycle
operating in the red
operating income
operating income before depreciation and amortization
operating leverage
operating margin
operating profit
operating ratio
optimum capacity
optimum leverage ratio
order of liquidity
ordinary and necessary expenses (O&NE)
original cost
other capital
other current assets
other long term liabilities
out-of-cash date
outflows
outgo
outlay
overall market price coverage
overdue
overhead
overhead ratio
overinflated
owner earnings run rate
owner's equity
pay
payables
payback
payee
payer
payment
payout period
payroll
PEGY Ratio
permanent capital
perpetual inventory
personal budget
Personal Financial Specialist
personal spending
petty cash
PFS
physical verification
pitchbook
plant, property, and equipment (PPE)
plus
pooling of interests
post
posting
pre-depreciation profit
pre-tax earnings
pre-tax profit margin
pre-tax rate of return
prebilling
preferred equity
prepackaged bankruptcy
prepaid expense
present value
price
price to growth flow
pro forma
profit
profit and loss statement
profit margin
profit maximization
profit motive
profitability
profitable
property inventory
protest
public accounting firm
purchase acquisition
purchase ledger
purchase method
purchase outright
purchasing power
Q1 (2,3,4)
qualified opinion
quality cost
quality of earnings
quantise
quarter-on-quarter (QOQ)
quarterly
quarterly report
quarterly revenue growth
quasi-equity
quick assets
quick ratio
real asset
real capital
realize
realized
receivable days
receivables
receivables turnover
reckoning
recognize
recompense
record
recoup
recurring revenue
red ink
rediscount
register
Registered Investment Adviser
remit
remittance
remittance advice
remittance float
remuneration
replacement cost
replacement cost accounting
replacement value
Reports and Records
residual standard deviation
residual value
restatement
restructuring charge
retention rate
return of capital
Return on Assets
return on average equity (ROAE)
Return on Capital
Return on Equity
return on innovation investment
Return on Invested Capital
Return on Investment
return on net assets
Return on Sales
Return on Total Assets
revenue
revenue deficit
revenue per share
revenue per user (RPU)
revenue sharing
reverse leverage
revolving collateral
risk adjusted return
risk rate
ROA
ROE
ROI
ROIC
royalty
Rule of 72
run rate
safe asset
sales
sales ledger
sales per share
sales to cash flow ratio
sales, general & administration (SG&A)
salvage value
savings account rate
SEC filing
segregated account
self-employed income
Selling, General and Administrative Expenses
sequential
SG&A
shareholder equity ratio
shareholder meeting
shareholders' equity
short-term debt
shrinkage
single-entry bookkeeping
slippage
SPE
special miscellaneous account
special purpose entity
standalone profit
standard accounting practice
stated capital
stated value
statement
Statement of Cash Flows
statement of condition
Statement of Financial Accounting Concepts (SFAC)
Statement of Financial Accounting Standards
statement of retain earnings
statement of stockholders equity
step variable costs
stockholders' equity
stockholder's report
storage
straight line depreciation
stranded asset
stress test
substance over form
Sum-of-the-Years'-Digits Method
sunk cost
surcharge
surplus
switching costs
synchronous data
synthetic asset
System for Electronic Document Analysis and Retrieval
take
tangible asset
tangible cost
tangible net worth
target cash balance
target leverage ratio
target payout ratio
tax accounting
Thrift Financial Report
time horizon
time-weighted rate of return
times interest earned
top line
total assets
total capitalization
total cash
total cost
total current assets
total current liabilities
trade payables
trade working capital
trading below cash
trading book
trading on the equity
trailing
trailing 12 months (TTM)
trailing return
transaction
transaction costs
transfer pricing
treasurer
treasury budget
treasury stock method
trial balance
TTM
unaudited opinion
undercapitalization
undercast
unit value
unleveraged
unlevered cost of capital
unqualified audit
unqualified opinion
valuation
valuation reserve
variable committed expense
variable cost
visible supply
volume discount
wages payable
warranty
wash sale
wear and tear
working capital
working capital requirement
working ratio
write down
write up
write-off
written-down value
year-over-year
Year-To-Date
YTD
Zero Balance Account
zero-base budgeting