Accounting (Fundamental Analysis) Terms

  1. Sinking Fund Method

  2. Small Office/Home Office - SOHO

  3. Solvency

  4. Special Drawing Rights - SDR

  5. Special Item

  6. Special Purpose Vehicle/Entity - SPV/SPE

  7. Special Revenue Fund

  8. Specific Identification Inventory Valuation Method

  9. Specific Use

  10. Specific-Shares Method

  11. Spontaneous Assets

  12. Spontaneous Liabilities

  13. Spotting Clues In Qs

  14. Standardization

  15. State Income Tax

  16. Stated Value

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

  18. Statement of Financial Accounting Concepts - SFAC

  19. Statement of Financial Accounting Standards - SFAS

  20. Statement Of Retained Earnings

  21. Statement Stuffer

  22. Static Gap

  23. Statutory Accounting Principles - SAP

  24. Statutory Audit

  25. Statutory Reserves

  26. Straight Line Basis

  27. Strategic Financial Management

  28. Sub Account

  29. Sum-Of-The-Years' Digits

  30. Sundry Income

  31. Sunk Cost

  32. Super Currency

  33. Super Regional Bank

  34. Surplus

  35. Surplus Spending Unit

  36. Suspense Account

  37. T-Account

  38. Tangible Asset

  39. Target Cash Balance

  40. Target Firm

  41. Tax Accounting

  42. Tax Arbitrage

  43. Tax Deduction

  44. Tax Expense

  45. Tax Lot Accounting

  46. Tax Selling

  47. Temporal Method

  48. Temporary New Account

  49. Terminal Capitalization Rate

  50. The Accountant's Magazine - TAM

  51. The Accounting Review

  52. The Institute Of Chartered Accountants Of Scotland - ICAS

  53. Third-Party Transaction

  54. Threshold List

  55. Throughput

  56. Throwback Rule

  57. Tier 1 Capital Ratio

  58. Tier 1 Leverage Ratio

  59. Tiered-Rate Account

  60. Time Charter Equivalent - TCE

  61. Time Draft

  62. Times Revenue Method

  63. Total Asset-To-Capital Ratio - TAC

  64. Total Project Approach

  65. Trade Credit

  66. Trade Date Accounting

  67. Trading Assets

  68. Trailing EPS

  69. Transfer Price

  70. Transferred-In Costs

  71. Translation Exposure

  72. Translation Risk

  73. Transposition Error

  74. Traveling Auditor

  75. Treasury Stock Method

  76. Treynor Index

  77. Trial Balance

  78. Troubled Asset

  79. True Interest Cost - TIC

  80. Trust Preferred Securities - TruPS

  81. Tulipmania

  82. Turnkey Cost

  83. Turnover

  84. Two-Bin Inventory Control

  85. Unadjusted Basis

  86. Unamortized Bond Discount

  87. Unannualized

  88. Unappropriated Retained Earnings

  89. Unaudited Opinion

  90. Uncollected Funds

  91. Unconsolidated Subsidiary

  92. Unconventional Cash Flow

  93. Underapplied Overhead

  94. Underlying Cost

  95. Underlying Profit

  96. Undervalued

  97. Undivided Profit

  98. Unearned Discount

  99. Unearned Revenue

  100. Unfavorable Variance

Hot Definitions
  1. Joint Venture - JV

    A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task. This task can be a new project or any other business activity. In a joint venture (JV), each of the participants is responsible for profits, losses and costs associated with it.
  2. Aggregate Risk

    The exposure of a bank, financial institution, or any type of major investor to foreign exchange contracts - both spot and forward - from a single counterparty or client. Aggregate risk in forex may also be defined as the total exposure of an entity to changes or fluctuations in currency rates.
  3. Organic Growth

    The growth rate that a company can achieve by increasing output and enhancing sales. This excludes any profits or growth acquired from takeovers, acquisitions or mergers. Takeovers, acquisitions and mergers do not bring about profits generated within the company, and are therefore not considered organic.
  4. Family Limited Partnership - FLP

    A type of partnership designed to centralize family business or investment accounts. FLPs pool together a family's assets into one single family-owned business partnership that family members own shares of. FLPs are frequently used as an estate tax minimization strategy, as shares in the FLP can be transferred between generations, at lower taxation rates than would be applied to the partnership's holdings.
  5. Yield Burning

    The illegal practice of underwriters marking up the prices on bonds for the purpose of reducing the yield on the bond. This practice, referred to as "burning the yield," is done after the bond is placed in escrow for an investor who is awaiting repayment.
  6. Marginal Analysis

    An examination of the additional benefits of an activity compared to the additional costs of that activity. Companies use marginal analysis as a decision-making tool to help them maximize their profits. Individuals unconsciously use marginal analysis to make a host of everyday decisions. Marginal analysis is also widely used in microeconomics when analyzing how a complex system is affected by marginal manipulation of its comprising variables.
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