Accounting (Fundamental Analysis) Terms

  1. Proportional Consolidation

  2. Provision For Credit Losses - PCL

  3. Public Company Accounting Oversight Board - PCAOB

  4. Public Unit Account

  5. Purchase Acquisition

  6. Purchase And Assumption - P&A

  7. Purchase Order Lead Time

  8. Purchasing System

  9. Push Down Accounting

  10. PV10

  11. Qualified Opinion

  12. Qualifying Transaction

  13. Quality Of Earnings

  14. Quantitative Analysis

  15. Quarter - Q1, Q2, Q3, Q4

  16. Quasi-Reorganization

  17. Ratable Accrual Method

  18. Receivables

  19. Receivables Turnover Ratio

  20. Reconciliation

  21. Recoverable Reserves

  22. Recurring Debt

  23. Recycle Ratio

  24. Red

  25. Red Clause Letter Of Credit

  26. Red Ink

  27. Regulation W

  28. Regulatory Accounting Principles - RAP

  29. Regulatory Asset

  30. Related-Party Transaction

  31. Relationship Banking

  32. Relative Valuation Model

  33. Relevant Cost

  34. Remote Disbursement

  35. Rent Expense

  36. Reperforming Loan - RPL

  37. Replacement Chain Method

  38. Replacement Cost

  39. Repo 105

  40. Reporting Currency

  41. Repricing Opportunity

  42. Required Rate Of Return - RRR

  43. Residual Equity Theory

  44. Residual Value

  45. Restatement

  46. Restricted Asset

  47. Restricted Cash

  48. Restructuring Charge

  49. Retail Inventory Method

  50. Retainer Fee

  51. Retirement Contribution

  52. Retirement Method of Depreciation

  53. Return On Assets Managed - ROAM

  54. Return on Average Capital Employed - ROACE

  55. Return On Capital Gains

  56. Return On Net Assets - RONA

  57. Revaluation

  58. Revaluation Reserve

  59. Revenue Act Of 1862

  60. Revenue Agent

  61. Revenue Cap Regulation

  62. Revenue Deficit

  63. Revenue Recognition

  64. Revenue Ton Mile

  65. Reverse Auction

  66. Reverse Mortgage

  67. Reverse Swap

  68. Revocable Line Of Credit

  69. Ring Fence

  70. Ringfencing

  71. Rolling EPS

  72. Rule 10b-5

  73. Safe Harbor

  74. Sales Mix Variance

  75. Sales Price Variance

  76. Salvage Value

  77. Sarbanes-Oxley Act Of 2002 - SOX

  78. Scattergraph Method

  79. Scheffe's Test

  80. Scrap Value

  81. SEC Form 20-F

  82. SEC Form F-10

  83. SEC Form N-17f-1

  84. SEC Form N-17f-2

  85. SEC Form N-27D-1

  86. Secondary Reserves

  87. Section 179

  88. Securities Fraud

  89. Securities Subsidiary

  90. Segment

  91. Segment Margin

  92. Self-insure

  93. Semi-Variable Cost

  94. Semiannual

  95. Service Charge

  96. Settlement Date Accounting

  97. Shadow Pricing

  98. Shareholder Value Added - SVA

  99. Shell Branch

  100. Short-Form Report

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