Investopedia

Continue to Site »

Accounting (Fundamental Analysis) Terms

  1. Solvency

  2. Special Drawing Rights - SDR

  3. Special Item

  4. Special Purpose Vehicle/Entity - SPV/SPE

  5. Special Revenue Fund

  6. Specific Identification Inventory Valuation Method

  7. Specific Use

  8. Specific-Shares Method

  9. Spontaneous Assets

  10. Spontaneous Liabilities

  11. Spotting Clues In Qs

  12. Standardization

  13. State Income Tax

  14. Stated Value

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

  16. Statement of Financial Accounting Concepts - SFAC

  17. Statement of Financial Accounting Standards - SFAS

  18. Statement Of Retained Earnings

  19. Statement Stuffer

  20. Static Gap

  21. Statutory Accounting Principles - SAP

  22. Statutory Audit

  23. Statutory Reserves

  24. Straight Line Basis

  25. Strategic Financial Management

  26. Sub Account

  27. Sum-Of-The-Years' Digits

  28. Sundry Income

  29. Sunk Cost

  30. Super Currency

  31. Super Regional Bank

  32. Surplus

  33. Surplus Spending Unit

  34. Suspense Account

  35. T-Account

  36. Tangible Asset

  37. Target Cash Balance

  38. Target Firm

  39. Tax Accounting

  40. Tax Arbitrage

  41. Tax Deduction

  42. Tax Expense

  43. Tax Lot Accounting

  44. Tax Selling

  45. Temporal Method

  46. Temporary New Account

  47. Terminal Capitalization Rate

  48. The Accountant's Magazine - TAM

  49. The Accounting Review

  50. The Institute Of Chartered Accountants Of Scotland - ICAS

  51. Third-Party Transaction

  52. Threshold List

  53. Throughput

  54. Throwback Rule

  55. Tier 1 Capital Ratio

  56. Tier 1 Leverage Ratio

  57. Tiered-Rate Account

  58. Time Charter Equivalent - TCE

  59. Time Draft

  60. Times Revenue Method

  61. Total Asset-To-Capital Ratio - TAC

  62. Total Project Approach

  63. Trade Credit

  64. Trade Date Accounting

  65. Trading Assets

  66. Trailing EPS

  67. Transfer Price

  68. Transferred-In Costs

  69. Translation Exposure

  70. Translation Risk

  71. Transposition Error

  72. Traveling Auditor

  73. Treasury Stock Method

  74. Treynor Index

  75. Trial Balance

  76. Troubled Asset

  77. True Interest Cost - TIC

  78. Trust Preferred Securities - TruPS

  79. Tulipmania

  80. Turnkey Cost

  81. Turnover

  82. Two-Bin Inventory Control

  83. Unadjusted Basis

  84. Unamortized Bond Discount

  85. Unannualized

  86. Unappropriated Retained Earnings

  87. Unaudited Opinion

  88. Uncollected Funds

  89. Unconsolidated Subsidiary

  90. Unconventional Cash Flow

  91. Underapplied Overhead

  92. Underlying Cost

  93. Underlying Profit

  94. Undervalued

  95. Undivided Profit

  96. Unearned Discount

  97. Unearned Revenue

  98. Unfavorable Variance

  99. Unilateral Transfer

  100. Unit of Production Method

Marketplace
Hot Definitions

  1. Winner's Curse

    Because of incomplete information, emotions or any other number of factors regarding the item being auctioned, bidders can have a difficult time determining the item's intrinsic value. As a result, the largest overestimation of an item's value ends up winning the auction.

  2. Glocalization

    A combination of the words "globalization" and "localization" used to describe a product or service that is developed and distributed globally, but is also fashioned to accommodate the user or consumer in a local market.

  3. Disaster Loss

    A special type of tax-deductible loss, similar to a casualty loss, where a loss has been incurred by taxpayers who reside in an area that has been designated as a federal disaster area by the President.

  4. Fool In The Shower

    The notion that changes or policies designed to alter the course of the economy should be done slowly, rather than all at once.

  5. Pattern Day Trader

    An SEC designation for traders who trade the same security four or more times per day (buys and sells) over a five-day period, and for whom same-day trades make up at least 6% of their activity for that period.

  6. Cost-Push Inflation

    A phenomenon in which the general price levels rise (inflation) due to increases in the cost of wages and raw materials.
Trading Center