Accounting (Fundamental Analysis) Terms

  1. Accumulated Income

  2. Acquisition Accounting

  3. Acquisition Adjustment

  4. Active Asset

  5. Activity Center

  6. Activity Cost Driver

  7. Activity Cost Pool

  8. Activity Dictionary

  9. Activity Driver Analysis

  10. Activity Ratios

  11. Activity Sequence-Sensitive

  12. Activity-Based Costing - ABC

  13. Activity-Based Management - ABM

  14. Actual Return

  15. Actual Total Loss

  16. Actuarial Adjustment

  17. Actuarial Basis Of Accounting

  18. Actuarial Cost Method

  19. Actuarial Gain Or Loss

  20. Actuarial Valuation

  21. Address Commission

  22. Adequate Disclosure

  23. Adjunct Account

  24. Adjusted Balance Method

  25. Adjusted Basis

  26. Adjusted Book Value

  27. Adjusted Funds From Operations - AFFO

  28. Adjusted Liabilities

  29. Adjusted Net Asset Method

  30. Adjusted Surplus

  31. Adjusting Journal Entry

  32. Administrative Accounting

  33. Administrative Budget

  34. Administrative Expenses

  35. Admitted Assets

  36. Advance Determination Ruling - ADR

  37. Advance Payment

  38. Advance Premium Fund

  39. Advance/Decline Ratio- ADR

  40. Advanced Funded Pension Plan

  41. Adverse Opinion

  42. Advertising Checking Bureau - ACB

  43. Advertising Costs

  44. Affiliated Group

  45. After Tax Operating Income - ATOI

  46. After-Tax Payable Period

  47. After-Tax Real Rate Of Return

  48. After-Tax Return On Assets

  49. After-Tax Return On Sales

  50. Aggregation

  51. Aggressive Accounting

  52. Aging

  53. Aging Schedule

  54. All-Cash Deal

  55. All-Inclusive Income Concept

  56. All-Purpose Financial Statement

  57. Allowance For Credit Losses

  58. Allowance For Doubtful Accounts

  59. Alternate Transferee

  60. Alternative Depreciation System - ADS

  61. American Accounting Association - AAA

  62. American Depositary Share - ADS

  63. American Institute Of Certified Public Accountants - AICPA

  64. American Society Of Women Accountants - ASWA

  65. American Women's Society of Certified Public Accountants - AWSCPA

  66. Amortization

  67. Amortized Bond

  68. Amount Realized

  69. Andersen Effect

  70. Annual Basis

  71. Annual Budget

  72. Annual Report

  73. Annualized Income

  74. Annuity Method Of Depreciation

  75. Annuity Table

  76. Anti-Diversion Clause

  77. Anticipated Holding Period

  78. APB Opinion

  79. Applied Cost

  80. Applied Overhead

  81. Appraisal Approach

  82. Appraisal Capital

  83. Appraisal Costs

  84. Appraisal Method Of Depreciation

  85. Appreciation

  86. Appropriated Retained Earnings

  87. Appropriation Account

  88. Articles Of Association

  89. Assemble To Order - ATO

  90. Assessable Profit

  91. Asset

  92. Asset Acquisition Strategy

  93. Asset Base

  94. Asset Depreciation Range - ADR

  95. Asset Ledger

  96. Asset Redeployment

  97. Asset Retirement Obligation

  98. Asset Sales

  99. Asset Turnover Ratio

  100. Asset-Conversion Loan

Hot Definitions
  1. Leveraged Benefits

    The use – by a business owner or professional practitioner – of their company’s receivables or current income to secure a loan whose proceeds then indirectly fund a retirement plan.
  2. Direct Consolidation Loan

    A loan that combines two or more federal education loans into a single loan. A Direct Consolidation Loan allows the borrower to make a single monthly payment. The loan is facilitated by the U.S. Department of Education and does not require borrowers to pay an application fee.
  3. Through Fund

    A type of target-date retirement fund whose asset allocation includes higher risk and potentially higher return investments "through" the fund's target date and beyond.
  4. Last In, First Out - LIFO

    An asset-management and valuation method that assumes that assets produced or acquired last are the ones that are used, sold or disposed of first.
  5. American Dream

    The belief that anyone, regardless of where they were born or what class they were born into, can attain their own version of success in a society where upward mobility is possible for everyone. The American dream is achieved through sacrifice, risk-taking and hard work, not by chance.
  6. Texas Ratio

    A ratio developed by Gerald Cassidy and other analysts at RDC Capital Markets to measure the credit problems of particular banks or regions of banks. The Texas ratio takes the amount of a bank's non-performing assets and loans, as well as loans delinquent for more than 90 days, and divides this number by the firm's tangible capital equity plus its loan loss reserve.
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