Accounting (Fundamental Analysis) Terms

  1. Sight Draft

  2. Sinking Fund Method

  3. Small Office/Home Office - SOHO

  4. Solvency

  5. Special Drawing Rights - SDR

  6. Special Item

  7. Special Purpose Vehicle/Entity - SPV/SPE

  8. Special Revenue Fund

  9. Specific Identification Inventory Valuation Method

  10. Specific Use

  11. Specific-Shares Method

  12. Spontaneous Assets

  13. Spontaneous Liabilities

  14. Spotting Clues In Qs

  15. Standardization

  16. State Income Tax

  17. Stated Value

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

  19. Statement of Financial Accounting Concepts - SFAC

  20. Statement of Financial Accounting Standards - SFAS

  21. Statement Of Retained Earnings

  22. Statement Stuffer

  23. Static Gap

  24. Statutory Accounting Principles - SAP

  25. Statutory Audit

  26. Statutory Reserves

  27. Straight Line Basis

  28. Strategic Financial Management

  29. Sub Account

  30. Sum-Of-The-Years' Digits

  31. Sundry Income

  32. Sunk Cost

  33. Super Currency

  34. Super Regional Bank

  35. Surplus

  36. Surplus Spending Unit

  37. Suspense Account

  38. T-Account

  39. Tangible Asset

  40. Target Cash Balance

  41. Target Firm

  42. Tax Accounting

  43. Tax Arbitrage

  44. Tax Deduction

  45. Tax Expense

  46. Tax Lot Accounting

  47. Tax Selling

  48. Temporal Method

  49. Temporary New Account

  50. Terminal Capitalization Rate

  51. The Accountant's Magazine - TAM

  52. The Accounting Review

  53. The Institute Of Chartered Accountants Of Scotland - ICAS

  54. Third-Party Transaction

  55. Threshold List

  56. Throughput

  57. Throwback Rule

  58. Tier 1 Capital Ratio

  59. Tier 1 Leverage Ratio

  60. Tiered-Rate Account

  61. Time Charter Equivalent - TCE

  62. Time Draft

  63. Times Revenue Method

  64. Total Asset-To-Capital Ratio - TAC

  65. Total Project Approach

  66. Trade Credit

  67. Trade Date Accounting

  68. Trading Assets

  69. Trailing EPS

  70. Transfer Price

  71. Transferred-In Costs

  72. Translation Exposure

  73. Translation Risk

  74. Transposition Error

  75. Traveling Auditor

  76. Treasury Stock Method

  77. Treynor Index

  78. Trial Balance

  79. Troubled Asset

  80. True Interest Cost - TIC

  81. Trust Preferred Securities - TruPS

  82. Tulipmania

  83. Turnkey Cost

  84. Turnover

  85. Two-Bin Inventory Control

  86. Unadjusted Basis

  87. Unamortized Bond Discount

  88. Unannualized

  89. Unappropriated Retained Earnings

  90. Unaudited Opinion

  91. Uncollected Funds

  92. Unconsolidated Subsidiary

  93. Unconventional Cash Flow

  94. Underapplied Overhead

  95. Underlying Cost

  96. Underlying Profit

  97. Undervalued

  98. Undivided Profit

  99. Unearned Discount

  100. Unearned Revenue

Hot Definitions
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    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious debt when government leaders use borrowed funds in ways that don't benefit or even oppress citizens. Some legal scholars argue that successor governments should not be held accountable for odious debt incurred by earlier regimes, but there is no consensus on how odious debt should actually be treated.
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    An order placed with a broker that combines the features of stop order with those of a limit order. A stop-limit order will be executed at a specified price (or better) after a given stop price has been reached. Once the stop price is reached, the stop-limit order becomes a limit order to buy (or sell) at the limit price or better.
  5. Pareto Principle

    A principle, named after economist Vilfredo Pareto, that specifies an unequal relationship between inputs and outputs. The principle states that, for many phenomena, 20% of invested input is responsible for 80% of the results obtained. Put another way, 80% of consequences stem from 20% of the causes.
  6. Pareto Principle

    A principle, named after economist Vilfredo Pareto, that specifies an unequal relationship between inputs and outputs. The principle states that, for many phenomena, 20% of invested input is responsible for 80% of the results obtained. Put another way, 80% of consequences stem from 20% of the causes.
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