Accounting (Fundamental Analysis) Terms

  1. Merger Deficit

  2. Mezzanine Debt

  3. Minority Interest

  4. Most Recent Quarter - MRQ

  5. National Income Accounting

  6. Negative Goodwill

  7. Net Asset Value Per Share - NAVPS

  8. Net Income - NI

  9. Net Lending

  10. Net Operating Loss - NOL

  11. Net Operating Profit Less Adjusted Taxes - NOPLAT

  12. Net Realizable Value - NRV

  13. Net Receivables

  14. Net Worth

  15. Non-Cash Charge

  16. Non-Operating Cash Flows

  17. Non-Performing Asset - NPA

  18. Nonrecurring Charge

  19. Normal Profit

  20. Obsolete Inventory

  21. Off-Balance-Sheet Financing

  22. Office Audit

  23. Offshore Portfolio Investment Strategy - OPIS

  24. Onerous Contract

  25. Operating Cash Flow - OCF

  26. Operating Earnings

  27. Operating Expense

  28. Operating Income

  29. Operating Income Before Depreciation And Amortization - OIBDA

  30. Operating Lease

  31. Opinion Shopping

  32. Option Schedule

  33. Original Cost

  34. Other Current Assets - OCA

  35. Other Long-Term Liabilities

  36. Outlay Cost

  37. Outsourcing

  38. Overcapitalization

  39. Overcast

  40. Overhead

  41. Passive Activity Loss Rules

  42. Past Due Balance Method

  43. Pension Benefit Obligation - PBO

  44. Performance Audit

  45. Periodic Inventory

  46. Perpetual Inventory

  47. Personal Finance

  48. Personal-Service Activity

  49. Petty Cash

  50. Pooling Of Interests

  51. Portfolio Margin

  52. Prepackaged Bankruptcy

  53. Pretax Contribution

  54. Previous Balance Method

  55. Price to Tangible Book Value - PTBV

  56. Price-To-Innovation-Adjusted Earnings

  57. Pro Forma

  58. Pro-Forma Earnings

  59. Profit

  60. Profit Before Tax - PBT

  61. Profit and Loss Statement - P&L

  62. Progressive Tax

  63. Property, Plant And Equipment - PP&E

  64. Public Company Accounting Oversight Board - PCAOB

  65. Public Unit Account

  66. Purchase Acquisition

  67. Qualified Opinion

  68. Quality Of Earnings

  69. Quantitative Analysis

  70. Quarter - Q1, Q2, Q3, Q4

  71. Receivables

  72. Receivables Turnover Ratio

  73. Recurring Debt

  74. Red

  75. Regulatory Asset

  76. Related-Party Transaction

  77. Relevant Cost

  78. Replacement Cost

  79. Reporting Currency

  80. Required Rate Of Return - RRR

  81. Restatement

  82. Return On Capital Gains

  83. Return On Net Assets - RONA

  84. Revaluation

  85. Revaluation Reserve

  86. Revenue Agent

  87. Revenue Deficit

  88. Revenue Recognition

  89. Reverse Mortgage

  90. Ring Fence

  91. Ringfencing

  92. Rolling EPS

  93. Rule 10b-5

  94. SEC Form F-10

  95. Safe Harbor

  96. Salvage Value

  97. Sarbanes-Oxley Act Of 2002 - SOX

  98. Section 179

  99. Segment

  100. Semi-Variable Cost

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