Accounting (Fundamental Analysis) Terms

  1. Validation Period

  2. Acquisition Adjustment

  3. Affiliated Group

  4. Noncurrent Assets

  5. Noncurrent Liabilities

  6. Liquidity Gap

  7. Cash Is King

  8. Troubled Asset

  9. Ineligible Accounts

  10. Cross-Firing Scam

  11. Debit Note

  12. Interim Statement

  13. Variable Overhead Efficiency Variance

  14. Variable Overhead Spending Variance

  15. Diluted Normalized Earnings Per Share

  16. Advertising Checking Bureau - ACB

  17. Next-In, First-Out - NIFO

  18. B-Note

  19. Chattel

  20. Comparable Transaction

  21. Cost Center

  22. Cost Control

  23. Earnings Management

  24. Net Debt To EBITDA Ratio

  25. Compound Net Annual Rate - CNAR

  26. Turnkey Cost

  27. One-Time Charge

  28. Alternate Transferee

  29. Positive Confirmation

  30. Progress Billings

  31. Return on Average Capital Employed - ROACE

  32. Variable Cost Ratio

  33. Variable Cost-Plus Pricing

  34. Variable Overhead

  35. Whole-Life Cost

  36. Yearly Price Of Protection Method

  37. Time Charter Equivalent - TCE

  38. Above-The-Line Costs

  39. Event Of Default

  40. Weather Insurance

  41. Wedding Presents Floater

  42. Weight Of Ice, Snow Or Sleet Insurance

  43. Yearly Rate Of Return Method

  44. Written Premium

  45. Black Box Accounting

  46. One-Time Item

  47. Conventional Cash Flow

  48. Unconventional Cash Flow

  49. Invisible Assets

  50. Near Money

  51. Net Charge-Off Rate

  52. Floating Lien

  53. Deferred Equity

  54. Purchase Order Lead Time

  55. Residual Equity Theory

  56. Retirement Method of Depreciation

  57. Sales Price Variance

  58. Scattergraph Method

  59. Tier 1 Leverage Ratio

  60. Production Volume Variance

  61. Vested Benefit Obligation - VBO

  62. Invested Capital

  63. Investment Canada Act - ICA

  64. Long Term Debt To Total Assets Ratio

  65. Net Charge Off - NCO

  66. Basic Earnings Per Share

  67. Accounting Standards Executive Committee - AcSEC

  68. Blanket Appropriation

  69. Activity Dictionary

  70. Activity Driver Analysis

  71. Pretax Profit Margin

  72. Account Supervisor

  73. Intersegment Sales

  74. EBIT/EV Multiple

  75. EBITDA/EV Multiple

  76. Pretax Earnings

  77. Piecemeal Opinion

  78. Sales Mix Variance

  79. Segment Margin

  80. Super Regional Bank

  81. Consumer Financial Protection Act

  82. Overhead Ratio

  83. Preaudit

  84. T-Account

  85. Trading Assets

  86. Small Office/Home Office - SOHO

  87. Purchasing System

  88. Short-Form Report

  89. Unit of Production Method

  90. Prime Cost

  91. Fund

  92. Accounting-Based Incentive

  93. Economic Life

  94. Special Revenue Fund

  95. Rent Expense

  96. Statutory Audit

  97. Promotion Expense

  98. Retail Inventory Method

  99. Scrap Value

  100. Sinking Fund Method

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