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. Cash and Carry Transaction

    A type of transaction in the futures market in which the cash or spot price of a commodity is below the futures contract price. Cash and carry transactions are considered arbitrage transactions.
  2. Amplitude

    The difference in price from the midpoint of a trough to the midpoint of a peak of a security. Amplitude is positive when calculating a bullish retracement (when calculating from trough to peak) and negative when calculating a bearish retracement (when calculating from peak to trough).
  3. Ascending Triangle

    A bullish chart pattern used in technical analysis that is easily recognizable by the distinct shape created by two trendlines. In an ascending triangle, one trendline is drawn horizontally at a level that has historically prevented the price from heading higher, while the second trendline connects a series of increasing troughs.
  4. National Best Bid and Offer - NBBO

    A term applying to the SEC requirement that brokers must guarantee customers the best available ask price when they buy securities and the best available bid price when they sell securities.
  5. Maintenance Margin

    The minimum amount of equity that must be maintained in a margin account. In the context of the NYSE and FINRA, after an investor has bought securities on margin, the minimum required level of margin is 25% of the total market value of the securities in the margin account.
  6. Leased Bank Guarantee

    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
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