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. 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.
  2. 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.
  3. Treasury Inflation Protected Securities - TIPS

    A treasury security that is indexed to inflation in order to protect investors from the negative effects of inflation. TIPS are considered an extremely low-risk investment since they are backed by the U.S. government and since their par value rises with inflation, as measured by the Consumer Price Index, while their interest rate remains fixed.
  4. Gilt-Edged Switching

    The selling and repurchasing of certain high-grade stocks or bonds to capture profits. Gilt-edged switching involves gilt-edged security, which can be high-grade stock or bond issued by a financially stable company such as the Blue Chip companies or by certain governments.
  5. Master Limited Partnership - MLP

    A type of limited partnership that is publicly traded. There are two types of partners in this type of partnership: The limited partner is the person or group that provides the capital to the MLP and receives periodic income distributions from the MLP's cash flow, whereas the general partner is the party responsible for managing the MLP's affairs and receives compensation that is linked to the performance of the venture.
  6. Class Action

    An action where an individual represents a group in a court claim. The judgment from the suit is for all the members of the group (class).
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