List of Accounting (Fundamental Analysis) Terms

1%/10 net 30
10-K Wrap
10-year Treasury Note
8-K
Abandonment Value
Abatement
Abatement Cost
Abnormal Return
Above Water
Absolute Physical Life
Absorbed
Absorption Costing
Accelerated Cost Recovery System - ACRS
Accelerated Depreciation
Accelerated Vesting
Accelerator Theory
Accommodation Endorsement
Account
Account Balance
Accountable Plan
Accountant
Accountant Responsibility
Accountant's Opinion
Accounting
Accounting and Auditing Organization for Islamic Financial Institutions - AAOIFI
Accounting Change
Accounting Cushion
Accounting Cycle
Accounting Earnings
Accounting Entity
Accounting Equation
Accounting Insolvency
Accounting Method
Accounting Noise
Accounting Period
Accounting Policies
Accounting Profit
Accounting Rate of Return - ARR
Accounting Records
Accounting Research Bulletins - ARB
Accounts Payable - AP
Accounts Payable Turnover Ratio
Accounts Receivable - AR
Accretive Acquisition
Accrual Accounting
Accruals
Accrued Expense
Accrued Income
Accumulated Other Comprehensive Income
Acid-Test Ratio
Acquired Fund Fees And Expenses - AFFE
Acquisition Debt
Active Income
Activity Based Budgeting - ABB
Activity Based Costing - ABC
Activity Based Management - ABM
Activity Ratio
Additional Paid In Capital
Adjusted Balance Method
Adjusted Basis
Adjusted Closing Price
Adjusted Cost Base - ACB
Adjusted Funds From Operations - AFFO
Adverse Opinion
After Tax Operating Income - ATOI
After-Tax Income
After-Tax Profit Margin
Aggressive Accounting
Aggressive Investment Strategy
Aging
Allowance For Doubtful Accounts
Alpha
Altman Z-Score
Andersen Effect
Annual Addition
Annual Premium Equivalent - APE
Annual Turnover
Annualize
Appraisal Ratio
Appreciation
Asset
Asset Coverage Ratio
Asset Financing
Asset Performance
Asset Play
Asset Redeployment
Asset Stripping
Asset Turnover
Asset Valuation
Asset-Backed Commercial Paper
Asset-Based Finance
Asset-Based Lending
Asset-Conversion Loan
Asset/Liability Management
Audit
Audit Trail
Auditor's Report
Authorized Participant
Available Seat Miles - ASM
Avalize
Average Collection Period
Average Daily Balance Method
Average-Cost Method
Baby Boomer Age Wave Theory
Backorder Costs
Backtesting
Bad Debt Reserve
Balance Sheet
Bankruptcy Financing
Barrel Of Oil Equivalent (BOE)
Basel II
Beginning Inventory - BI
Behavioral Accounting
Benefit Cost Ratio - BCR
Beneish Model
Berry Ratio
Best Of Breed
Big Bath
Big Four (or Big Five, Big Six, Big Eight)
Bill And Hold
Bill-And-Hold Basis
Black
Black Tuesday
Bond ETF
Bond Laddering
Bonus
Book Value
Book Value Of Equity Per Share - BVPS
Book Value Per Common Share
Book-to-Bill Ratio
Book-To-Market Ratio
Bottom Line
Brand Awareness
Broad-Based Weighted Average Ratchet
Bull/Bear Ratio
Bund
Buy-Up
Calculated Intangible Value - CIV
Camouflage Compensation
Canadian Orginated Preferred Securities - COPrS
Capacity Utilization Rate
Capital
Capital Appreciation
Capital Asset
Capital Asset Pricing Model - CAPM
Capital Base
Capital Budgeting
Capital Employed
Capital Expenditure - CAPEX
Capital Gain
Capital Gains Yield
Capital Gearing
Capital Goods
Capital Improvement
Capital Intensive
Capital Lease
Capital Loss Carryover
Capital Rationing
Capital Reduction
Capital Reserve
Capital Stock
Capital Structure
Capital Surplus
Capitalization
Capitalization Rate
Capitalize
Capitalized Lease Method
Captive Finance Company
Carried Interest
Carrying Cost Of Inventory
Carrying Value
Cash Accounting
Cash And Cash Equivalents - CCE
Cash Available For Debt Service - CADS
Cash Basis
Cash Budget
Cash Charge
Cash Conversion Cycle - CCC
Cash Cost
Cash Cow
Cash Earnings Per Share - Cash EPS
Cash Equivalents
Cash Flow
Cash Flow After Taxes - CFAT
Cash Flow from Financing Activities
Cash Flow From Investing Activities
Cash Flow Loan
Cash Flow Per Share
Cash Flow Return on Investment - CFROI
Cash Flow Statement
Cash Return On Capital Invested - CROCI
Cash Transaction
Cash Value Added - CVA
Cash-on-Cash Yield
Certified Management Accountant - CMA
Certified Public Accountant - CPA
Chain Store Sales
Channel Check
Channel Stuffing
Charge Off
Chasing Nickels Around Dollar Bills
Chief Executive Officer - CEO
Chief Operating Officer - COO
Clean Balance Sheet
Close Period
Closed Corporation
Closed Fund
Comfort Letter
Common Size Balance Sheet
Common Size Financial Statement
Common Size Income Statement
Community Development Financial Institution - CDFI
Company Owned Life Insurance - COLI
Comparables
Comprehensive Income
Comprehensive Tax Allocation
Comps
Condensed Financials
Conglomerate Discount
Consolidate
Consolidated Financial Statements
Constant Currencies
Constant Dollar
Consumption Capital Asset Pricing Model - CCAPM
Contingent Asset
Contingent Liability
Contra Account
Contributed Surplus
Contribution Margin
Controlling Interest
Cook The Books
Cookie Jar Accounting
Core Competency
Core Earnings
Core Liquidity
Core Liquidity Provider
Corner
Corporate Capital
Corporate Governance
Cost Accounting
Cost Accounting Standards Board - CASB
Cost Of Capital
Cost Of Debt
Cost Of Equity
Cost Of Funds
Cost Of Goods Sold - COGS
Cost Per Gross Addition - CPGA
Cost Synergy
Council of Petroleum Accountants Societies - COPAS
Coverage Ratio
Credit Analysis
Credit Quality
Cross Holding
Crossover Fund
Crystallization
Cumulative Discount Privilege
Current Assets
Current Cost of Supplies - CCS
Current Liabilities
Current Portion Of Long-Term Debt
Current Rate Method
Current Ratio
Current Yield
Curve Steepener Trade
Darvas Box Theory
Days Payable Outstanding - DPO
Days Sales Of Inventory - DSI
Days Sales Outstanding - DSO
Debasement
Debit
Debt
Debt Bomb
Debt Fatigue
Debt Ratio
Debt-Service Coverage Ratio - DSCR
Debt-To-Capital Ratio
Debt/EBITDA
Debt/Equity Ratio
Decile
Declining Balance Method
Defeasance
Defeased Securities
Deferred Charge
Deferred Income Tax
Deferred Long-Term Liability Charges
Deferred Revenue
Deferred Tax Asset
Deferred Tax Liability
Deficiency Agreement
Deficit
Degearing
Degree Of Combined Leverage - DCL
Degree Of Financial Leverage - DFL
Degree Of Operating Leverage - DOL
Deleverage
Depletion
Depreciated Cost
Depreciation
Diluted Earnings Per Share - Diluted EPS
Dilution
Dilutive Acquisition
Direct Cost
Direct Method
Discounted Cash Flow - DCF
Discounts For Lack Of Marketability - DLOM
Discretionary Cash Flow
Disinvestment
Distinct Business Entity
Dividend Adjusted Return
Dividend Drag
Dividend Frequency
Dividend Growth Rate
Double Leverage
Driver
Due Diligence - DD
DuPont Analysis
DuPont Identity
Dutch Book Theorem
Earned Premium
Earning Assets
Earnings
Earnings Before Interest & Tax - EBIT
Earnings Before Interest After Taxes - EBIAT
Earnings Before Interest, Depreciation And Amortization - EBIDA
Earnings Before Interest, Tax and Depreciation - EBITD
Earnings Before Interest, Tax, Amortization And Exceptional Items - EBITAE
Earnings Before Interest, Taxes, Depreciation and Amortization - EBITDA
Earnings Before Interest, Taxes, Depreciation, Amortization And Special Losses - EBITDAL
Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or Rent Costs - EBITDAR
Earnings Before Interest, Taxes, Depreciation, Depletion, Amortization and Exploration Expenses - EBITDAX
Earnings Before Tax - EBT
Earnings Momentum
Earnings Per Share - EPS
Earnings Power
Earnings Recast
Earnings Yield
EBITDA to sales ratio
EBITDA-To-Interest Coverage Ratio
EBITDARM
Economic Efficiency
Economic Exposure
Economic Order Quantity - EOQ
Economic Spread
Economic Value Added - EVA
Effective Debt
Effective Tax Rate
Electronic Data Gathering, Analysis and Retrieval - EDGAR
Embedded Value
Emerging Issues Task Force - EITF
Ending Inventory
Endowment Fund
Enron
Enronomics
Enterprise Multiple
Enterprise-Value-To-Sales - EV/Sales
Equal Weight
Equity Accounting
Equity Method
Equity Multiplier
Equity Premium Puzzle - EPP
Equivalent Annual Cost - EAC
Event Study
Ex-Post
Exceptional Item
Expense
Explicit Cost
Exposure At Default - EAD
eXtensible Business Reporting Language - XBRL
Extraordinary Item
Factor
Fair Value
FASB 157
Fat Cat
Financial Accounting
Financial Accounting Standards Board - FASB
Financial Distress
Financial Performance
Finding And Development - F&D
Fine Print
Fire Sale
First Call
First In, First Out - FIFO
First In, Still Here - FISH
Fiscal Year - FY
Fiscal Year-End
Fixed Asset
Fixed Cost
Fixed-Charge Coverage Ratio
Flexi-Cap Fund
Forecasting
Foreign Invested Enterprise - FIE
Forensic Accounting
Form 13F
Forward Earnings
Found Money
Franchisee
Franchiser
Free Asset Ratio - FAR
Free Cash Flow - FCF
Free Cash Flow For The Firm - FCFF
Free Cash Flow Per Share
Free Cash Flow To Equity - FCFE
Free Cash Flow Yield
Fully Diluted Shares
Fully Funded Documentary Letter Of Credit - FFDLC
Fully Valued
Fund Category
Fund Company
Fundamental Analysis
Fundamentals
Funded Status
Funding Gap
Furniture, Fixtures & Equipment - FF&E
Future Income Tax
Gearing
Gearing Ratio
General And Administrative Leverage
General Ledger
Generally Accepted Accounting Principles - GAAP
Generally Accepted Auditing Standards - GAAS
Gentleman's Agreement
Global Crossing
Global Recovery Rate
Goods In Process
Grandfather Clause
Gross Earnings
Gross Income
Gross Margin
Gross Margin Return On Investment - GMROI
Gross Processing Margin - GPM
Gross Profit Margin
Gross Sales
Group Depreciation
Growth At A Reasonable Price - GARP
Growth Rates
Guaranteed Minimum Withdrawal Benefit - GMWB
Guidance
Hamada Equation
Handelsgesetzbuch - HGB
Hard Asset
Headline Earnings
Hedge Clause
Help-Wanted Index - HWI
Hidden Values
High Minus Low - HML
Highest In, First Out - HIFO
Horizontal Analysis
Horizontal Market
Icahn Lift
Identifiable Asset
Impaired Asset
Impairment
Implicit Cost
Inbound Cash Flow
Income
Income From Operations - IFO
Income Spreading
Income Statement
Income Stock
Income Tax
Income Tax Payable
Incremental Cash Flow
Incremental Cost
Independent Auditor
Indicated Dividend
Indirect Method
Industry Life Cycle Analysis
Infrastructure Trust
Initial Cash Flow
Inside Director
Instinet
Institutional Shares
Intangible Asset
Intangible Cost
Intellectual Property
Interest Coverage Ratio
Interest Expense
Interest Rate Risk
Internal Audit
Internal Controls
Internal Growth Rate
Internal Rate Of Return - IRR
Internalization
International Accounting Standards - IAS
International Competitive Bidding - ICB
International Financial Reporting Standards - IFRS
Intrinsic Value
Inventory
Inventory Accounting
Inventory Reserve
Inventory Turnover
Irrelevant Cost
iTraxx LevX Indexes
Joint Stock Company
Journal
Just In Time - JIT
K-Ratio
Key Performance Indicators - KPI
Lady Godiva Accounting Principles - LGAP
Lapping Scheme
Large-Value Stock
Last In, First Out - LIFO
Last Twelve Months - LTM
Layered Fees
Leased Bank Guarantee
Leasehold
Level 1 Assets
Level 2 Assets
Level 3 Assets
Leverage Ratio
Leveraged Recapitalization
Lewis Ranieri
Liability
Life Cycle
Lifestyle Creep
LIFO Liquidation
Like-For-Like Sales
Limited Recourse Debt
Liquidate
Liquidity Ratios
Listed
Living Wage
Long Run
Long Run Incremental Cost - LRIC
Long Squeeze
Long-Dated Asset
Long-Run Average Total Cost - LRATC
Long-Term Assets
Long-Term Debt
Long-Term Debt To Capitalization Ratio
Long-Term Growth
Long-Term Incentive Plan - LTIP
Long-Term Investments
Long-Term Liabilities
Look Thru
Loss Carryback
Loss Carryforward
Lower of Cost and Market Method
Man-Year
Management Discussion and Analysis - MD&A
Managerial Accounting
Margin Of Safety
Marginal Cost Of Production
Mark To Market - MTM
Mark To Model
Market Disruption
Market Value
Market Value Added - MVA
Material Weakness
Maturity Mismatch
Merger Deficit
Metrics
Mezzanine Debt
Minimum Efficient Scale
Modified Accelerated Cost Recovery System - MACRS
Monoline
Morningstar Inc.
Mosaic Theory
Most Favored Nation Clause
Mothballing
Multiple
Multiple Compression
Multiples Approach
Multistage Dividend Discount Model
Mutualization
NASD Rule 2790
Negative Arbitrage
Negative Equity
Negative Goodwill
Net Advantage To Leasing - NAL
Net Asset Value - NAV
Net Current Asset Value Per Share - NCAVPS
Net Debt
Net Income - NI
Net Interest Margin
Net Investment
Net Lending
Net Liquid Assets
Net Loss
Net Margin
Net Operating Income - NOI
Net Operating Loss - NOL
Net Operating Profit After Tax - NOPAT
Net Operating Profit Less Adjusted Taxes - NOPLAT
Net Present Value - NPV
Net Proceeds
Net Realizable Value - NRV
Net Receivables
Net Sales
Net Tangible Assets
Net Worth
Net-Net
Netting
Nomination Committee
Non-Cash Charge
Non-Interest-Bearing Current Liability - NIBCL
Non-Operating Asset
Non-Operating Cash Flows
Non-Operating Expense
Non-Performing Loan (NPL)
Non-Qualified Deferred Compensation - NQDC
Non-Recourse Debt
Nonperforming Asset
Nonrecurring Charge
Normalized Earnings
Notes To The Financial Statements
Notice Of Assessment - NOA
Obsolete Inventory
Off-Balance-Sheet Financing
Operating Cash Flow - OCF
Operating Cash Flow Demand - OCFD
Operating Cash Flow Ratio
Operating Earnings
Operating Expense
Operating Income
Operating Income Before Depreciation And Amortization - OIBDA
Operating Lease
Operating Leverage
Operating Margin
Operating Profit
Operating Ratio
Opinion Shopping
Optimization
Original Cost
Oscillator
Other Current Assets
Other Current Liabilities
Other Long-Term Liabilities
Out-Of-Pocket Expenses
Outlay Cost
Outstanding Shares
Overadvance
Overcapitalization
Overcast
Overhang
Overhead
Overvalued
Owner Earnings Run Rate
Paid In Capital
Paid-Up Capital
Past Due Balance Method
Patent Reexamination
Patent Share
Pathfinder Prospectus
Payback Period
Payment In-Kind - PIK
Payout
Payout Ratio
PEG Payback Period
Pension Benefit Obligation - PBO
Pension Maximization
Per Stirpes
Performance Audit
Periodic Inventory
Perpetual Inventory
Personal Income
Personal Property
Personal Use Property
Petty Cash
Physical Asset
Pigovian Tax
Plan Sponsor
Plowback Ratio
Pooling of Interests
Post-Money Valuation
Post-Retirement Risk
Pre-arranged Trading
Preferred Dividend Coverage Ratio
Prepackaged Bankruptcy
Prepaid Expense
Prepetition Liability
Present Value Interest Factor - PVIF
Previous Balance Method
Price Multiple
Price to Free Cash Flow
Price to Tangible Book Value - PTBV
Price-Earnings Ratio - P/E Ratio
Price-Earnings Relative
Price-To-Book Ratio - P/B Ratio
Price-To-Cash-Flow Ratio
Price-To-Innovation-Adjusted Earnings
Price-To-Sales Ratio - Price/Sales
Price/Earnings To Growth - PEG Ratio
Price/Earnings to Growth and Dividend Yield - PEGY Ratio
Pricing Power
Primary Dealer
Priming Loan
Pro Forma
Pro-Forma Earnings
Pro-Rata Tranche
Profit
Profit and Loss Statement - P&L
Profit Before Tax - PBT
Profit Center
Profit Margin
Profit Warning
Profit-Sharing Plan
Profitability Ratios
Property, Plant And Equipment - PP&E
Public Company Accounting Oversight Board - PCAOB
Purchase Acquisition
Qualified Opinion
Qualitative Analysis
Quality Of Earnings
Quantitative Analysis
Quarter (Q1, Q2, Q3, Q4)
Quarterly Revenue Growth
Quick Assets
Quick Ratio
Range Accrual
Rate Of Return
Ratio Analysis
Raw Materials
Realization Multiple
Realized Gain
Realized Loss
Recareering
Receivables
Receivables Turnover Ratio
Reconciliation
Red
Register
Regulatory Asset
Reimbursable Out-Of-Pocket Costs
Relevant Cost
Remeasurement
Remittance Float
Reorganization
Replacement Cost
Reporting Currency
Reprice
Reproduction Cost
Reserve Fund
Restatement
Retail Credit Facility
Retained Earnings
Retention Ratio
Return On Assets - ROA
Return On Capital Employed - ROCE
Return On Equity - ROE
Return On Gross Invested Capital - ROGIC
Return On Invested Capital - ROIC
Return On Investment - ROI
Return On Net Assets - RONA
Return On Revenue - ROR
Return On Sales - ROS
Return On Total Assets - ROTA
Reuters
Revaluation Reserve
Revenue
Revenue Deficit
Revenue Generating Unit - RGU
Revenue Per Available Room - RevPAR
Revenue Per Employee
Revenue Per Occupied Room - RevPOR
Revenue Per User - RPU
Revenue Recognition
Revenue Seat Miles - RPM
Risk-Free Rate Puzzle - RFRP
Riskless Society
Robust
Rolling EPS
Rule Of 18
Run Rate
Sales Per Share
Sales to Cash Flow Ratio
Same Store Sales
Secondary Liquidity
Secured Bond
Securitize
Security Analyst
Segment
Selling, General & Administrative Expense - SG&A
Selloff
Semi-Variable Cost
Sensitivity Analysis
Series A Financing
Service Shares
Settlement Agent
Settlement Date Accounting
Share Capital
Share Premium Account
Shared Equity Finance Agreements
Shareholder Equity Ratio
Shareholder Value Added - SVA
Shareholders' Equity
Short Interest Ratio
Short-Term Debt
Short-Term Investments
Shortfall
Shrinkage
Sinking Fund Call
Small Minus Big - SMB
Soft Economic Moat
Soft Loan
Soft Metrics
Solvency
Solvency Ratio
Sortino Ratio
Spillover Dividend
Standalone Profit
Standalone Risk
Standard Deviation
Standardization
State Administrator
Statement of Additional Information - SAI
Statement of Financial Accounting Concepts - SFAC
Statement of Financial Accounting Standards - SFAS
Static Budget
Statutory Accounting Principles - SAP
Stock And Warrant Off-Balance Sheet R&D - SWORD
Stock Pick
Stock-For-Stock
Stockholders' Equity
Strong Buy
Strong Sell
Subchapter S (S Corporation)
Subscription Price
Suitable (Suitability)
Sum-Of-Parts Valuation
Sundry Income
Sunk Cost
Supplemental Executive Retirement Plan - SERP
Supply Chain
Supply Chain Management - SCM
Supply Management
Surplus
Sustainable Growth Rate - SGR
Sweat Equity
Synthetic Lease
System for Electronic Document Analysis and Retrieval - SEDAR
Tangible Asset
Tangible Book Value Per Share - TBVPS
Tangible Cost
Tangible Net Worth
Tax Base
Taxable Estate
Taxable Preferred Securites
Taxes
Temporal Method
Term Out
Terotechnology
Tier 3 Capital
Tilt Fund
Time-Weighted Rate of Return
Times Interest Earned - TIE
Timing Risk
Tokyo Price Index - TOPIX
Top Line
Total Cost Of Ownership - TCO
Total Debt To Total Assets
Total Enterprise Value - TEV
Total Return
Trade Date Accounting
Trade Working Capital
Trading Below Cash
Trailing EPS
Trailing Price-To-Earnings - Trailing P/E
Transfer Price
Translation Exposure
Translation Risk
Treasury Stock Method
Trial Balance
Turnover
Two-Step Earnings
Undercapitalization
Undercast
Underperform
Undervalued
Undisclosed Reserves
Unearned Revenue
Unified Managed Household Account - UMHA
Uniform Rules For Demand Guarantees - URDG
Unit Cost
Unit Sales
Unlevered Beta
Unlevered Cost Of Capital
Unlimited Liability Corporation - ULC
Unpaid Dividend
Unrealized Gain
Unrealized Loss
Upgrade
Upside
Upstream Guarantee
Uptrend
Valoren Number
Valuation
Valuation Analysis
Value Added
Value Date
Value Investing
Value Line Index
Value Stock
Value Trap
Variable Cost
Variance
Vertical Analysis
Vest Fleece
Voodoo Accounting
Wealth Added Index - WAI
Weighted Average Cost of Equity - WACE
Whisper Number
White Paper
Whitewash Resolution
Withdrawal
Work in Progress - WIP
Working Capital
Working Capital Loan
Working Capital Management
Working Capital Turnover
Working Ratio
WorldCom
Writ Of Seizure And Sale
Write-Down
Write-Off
Write-Up
Written-Down Value
Year
Yield
Yield Spread Premium
Yield To Maturity - YTM
Yield To Worst - YTW
Zero Capital Gains Rate
Zero-Beta Portfolio