Accounting (Fundamental Analysis) Terms

  1. AUD (Australian Dollar)

  2. Accounting Control

  3. Accounting Cushion

  4. Accounting Earnings

  5. Accounting Method

  6. Accounting Noise

  7. Accounting Rate of Return - ARR

  8. Accruals

  9. Accrued Dividend

  10. Accrued Interest

  11. Activity-Based Management - ABM

  12. Actuarial Gain Or Loss

  13. Adjusted Balance Method

  14. Aggressive Accounting

  15. Allowance For Doubtful Accounts

  16. American Depositary Share - ADS

  17. Asset Ledger

  18. Average Collection Period

  19. Behavioral Accounting

  20. Blended Rate

  21. Blind Entry

  22. Bridge Financing

  23. Business Income

  24. Calendar Year

  25. Capital Expenditure - CAPEX

  26. Capital Rationing

  27. Capitalization

  28. Cash Charge

  29. Chartered Financial Analyst - CFA

  30. Closing Entry

  31. Commoditize

  32. Community Currency

  33. Comprehensive Income

  34. Constructive Receipt

  35. Contingent Convertibles - CoCos

  36. Core Liquidity

  37. Council Of Petroleum Accountants Societies - COPAS

  38. Current Cost of Supplies - CCS

  39. Declining Balance Method

  40. Deferred Charge

  41. Depletion

  42. Diluted Earnings Per Share - Diluted EPS

  43. DuPont Analysis

  44. Earnings Before Interest, Taxes, Depreciation, Amortization And Special Losses - ...

  45. Encumbrance

  46. Equity Method

  47. Equivalent Annual Cost - EAC

  48. Factor

  49. Financial Accounting Standards Board - FASB

  50. Free Cash Flow - FCF

  51. Generally Accepted Auditing Standards - GAAS

  52. Global Crossing

  53. Highest In, First Out - HIFO

  54. In-House

  55. Independent Auditor

  56. International Financial Reporting Standards - IFRS

  57. Inventory Accounting

  58. Irrelevant Cost

  59. Lapping Scheme

  60. Last Fiscal Year - LFY

  61. Look Thru

  62. Loss Given Default - LGD

  63. Lower of Cost and Market Method

  64. Mark To Market - MTM

  65. National Income Accounting

  66. Net Lending

  67. Net Operating Loss - NOL

  68. Non-Performing Asset - NPA

  69. Obsolete Inventory

  70. Onerous Contract

  71. Original Cost

  72. Other Long-Term Liabilities

  73. Overcapitalization

  74. Past Due Balance Method

  75. Perpetual Inventory

  76. Portfolio Margin

  77. Profit

  78. Public Company Accounting Oversight Board - PCAOB

  79. Purchase Acquisition

  80. Regulatory Asset

  81. Return On Capital Gains

  82. Revenue Recognition

  83. Salvage Value

  84. Sarbanes-Oxley Act Of 2002 - SOX

  85. Segment

  86. Semiannual

  87. Short Tax Year

  88. Standardization

  89. Statutory Accounting Principles - SAP

  90. Sunk Cost

  91. Surplus

  92. Temporal Method

  93. Temporary New Account

  94. Threshold List

  95. Trailing EPS

  96. Transfer Price

  97. Vest Fleece

  98. Watered Stock

  99. Working Capital Management

  100. Written-Down Value

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