Accounting (Fundamental Analysis) Terms

  1. Small Office/Home Office - SOHO

  2. Solvency

  3. Special Drawing Rights - SDR

  4. Special Item

  5. Special Purpose Vehicle/Entity - SPV/SPE

  6. Special Revenue Fund

  7. Specific Identification Inventory Valuation Method

  8. Specific Use

  9. Specific-Shares Method

  10. Spontaneous Assets

  11. Spontaneous Liabilities

  12. Spotting Clues In Qs

  13. Standardization

  14. State Income Tax

  15. Stated Value

  16. Statement Of Changes In Net Assets Available For Pension Benefits

  17. Statement of Financial Accounting Concepts - SFAC

  18. Statement of Financial Accounting Standards - SFAS

  19. Statement Of Retained Earnings

  20. Statement Stuffer

  21. Static Gap

  22. Statutory Accounting Principles - SAP

  23. Statutory Audit

  24. Statutory Reserves

  25. Straight Line Basis

  26. Strategic Financial Management

  27. Sub Account

  28. Sum-Of-The-Years' Digits

  29. Sundry Income

  30. Sunk Cost

  31. Super Currency

  32. Super Regional Bank

  33. Surplus

  34. Surplus Spending Unit

  35. Suspense Account

  36. T-Account

  37. Tangible Asset

  38. Target Cash Balance

  39. Target Firm

  40. Tax Accounting

  41. Tax Arbitrage

  42. Tax Deduction

  43. Tax Expense

  44. Tax Lot Accounting

  45. Tax Selling

  46. Temporal Method

  47. Temporary New Account

  48. Terminal Capitalization Rate

  49. The Accountant's Magazine - TAM

  50. The Accounting Review

  51. The Institute Of Chartered Accountants Of Scotland - ICAS

  52. Third-Party Transaction

  53. Threshold List

  54. Throughput

  55. Throwback Rule

  56. Tier 1 Capital Ratio

  57. Tier 1 Leverage Ratio

  58. Tiered-Rate Account

  59. Time Charter Equivalent - TCE

  60. Time Draft

  61. Times Revenue Method

  62. Total Asset-To-Capital Ratio - TAC

  63. Total Project Approach

  64. Trade Credit

  65. Trade Date Accounting

  66. Trading Assets

  67. Trailing EPS

  68. Transfer Price

  69. Transferred-In Costs

  70. Translation Exposure

  71. Translation Risk

  72. Transposition Error

  73. Traveling Auditor

  74. Treasury Stock Method

  75. Treynor Index

  76. Trial Balance

  77. Troubled Asset

  78. True Interest Cost - TIC

  79. Trust Preferred Securities - TruPS

  80. Tulipmania

  81. Turnkey Cost

  82. Turnover

  83. Two-Bin Inventory Control

  84. Unadjusted Basis

  85. Unamortized Bond Discount

  86. Unannualized

  87. Unappropriated Retained Earnings

  88. Unaudited Opinion

  89. Uncollected Funds

  90. Unconsolidated Subsidiary

  91. Unconventional Cash Flow

  92. Underapplied Overhead

  93. Underlying Cost

  94. Underlying Profit

  95. Undervalued

  96. Undivided Profit

  97. Unearned Discount

  98. Unearned Revenue

  99. Unfavorable Variance

  100. Unilateral Transfer

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    The process of determining the current worth of an asset or company. There are many techniques that can be used to determine value, some are subjective and others are objective.
  3. Valuation

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