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. Quanto Swap

    A swap with varying combinations of interest rate, currency and equity swap features, where payments are based on the movement of two different countries' interest rates. This is also referred to as a differential or "diff" swap.
  2. Genuine Progress Indicator - GPI

    A metric used to measure the economic growth of a country. It is often considered as a replacement to the more well known gross domestic product (GDP) economic indicator. The GPI indicator takes everything the GDP uses into account, but also adds other figures that represent the cost of the negative effects related to economic activity (such as the cost of crime, cost of ozone depletion and cost of resource depletion, among others).
  3. Accelerated Share Repurchase - ASR

    A specific method by which corporations can repurchase outstanding shares of their stock. The accelerated share repurchase (ASR) is usually accomplished by the corporation purchasing shares of its stock from an investment bank. The investment bank borrows the shares from clients or share lenders and sells them to the company.
  4. Microeconomic Pricing Model

    A model of the way prices are set within a market for a given good. According to this model, prices are set based on the balance of supply and demand in the market. In general, profit incentives are said to resemble an "invisible hand" that guides competing participants to an equilibrium price. The demand curve in this model is determined by consumers attempting to maximize their utility, given their budget.
  5. Centralized Market

    A financial market structure that consists of having all orders routed to one central exchange with no other competing market. The quoted prices of the various securities listed on the exchange represent the only price that is available to investors seeking to buy or sell the specific asset.
  6. Balanced Investment Strategy

    A portfolio allocation and management method aimed at balancing risk and return. Such portfolios are generally divided equally between equities and fixed-income securities.
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