Accounting (Fundamental Analysis) Terms

  1. Shrinkage

  2. Sight Draft

  3. Sinking Fund Method

  4. Small Office/Home Office - SOHO

  5. Solvency

  6. Special Drawing Rights - SDR

  7. Special Item

  8. Special Purpose Vehicle/Entity - SPV/SPE

  9. Special Revenue Fund

  10. Specific Identification Inventory Valuation Method

  11. Specific Use

  12. Specific-Shares Method

  13. Spontaneous Assets

  14. Spontaneous Liabilities

  15. Spotting Clues In Qs

  16. Standardization

  17. State Income Tax

  18. Stated Value

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

  20. Statement of Financial Accounting Concepts - SFAC

  21. Statement of Financial Accounting Standards - SFAS

  22. Statement Of Retained Earnings

  23. Statement Stuffer

  24. Static Gap

  25. Statutory Accounting Principles - SAP

  26. Statutory Audit

  27. Statutory Reserves

  28. Straight Line Basis

  29. Strategic Financial Management

  30. Sub Account

  31. Sum-Of-The-Years' Digits

  32. Sundry Income

  33. Sunk Cost

  34. Super Currency

  35. Super Regional Bank

  36. Surplus

  37. Surplus Spending Unit

  38. Suspense Account

  39. T-Account

  40. Tangible Asset

  41. Target Cash Balance

  42. Target Firm

  43. Tax Accounting

  44. Tax Arbitrage

  45. Tax Deduction

  46. Tax Expense

  47. Tax Lot Accounting

  48. Tax Selling

  49. Temporal Method

  50. Temporary New Account

  51. Terminal Capitalization Rate

  52. The Accountant's Magazine - TAM

  53. The Accounting Review

  54. The Institute Of Chartered Accountants Of Scotland - ICAS

  55. Third-Party Transaction

  56. Threshold List

  57. Throughput

  58. Throwback Rule

  59. Tier 1 Capital Ratio

  60. Tier 1 Leverage Ratio

  61. Tiered-Rate Account

  62. Time Charter Equivalent - TCE

  63. Time Draft

  64. Times Revenue Method

  65. Total Asset-To-Capital Ratio - TAC

  66. Total Project Approach

  67. Trade Credit

  68. Trade Date Accounting

  69. Trading Assets

  70. Trailing EPS

  71. Transfer Price

  72. Transferred-In Costs

  73. Translation Exposure

  74. Translation Risk

  75. Transposition Error

  76. Traveling Auditor

  77. Treasury Stock Method

  78. Treynor Index

  79. Trial Balance

  80. Troubled Asset

  81. True Interest Cost - TIC

  82. Trust Preferred Securities - TruPS

  83. Tulipmania

  84. Turnkey Cost

  85. Turnover

  86. Two-Bin Inventory Control

  87. Unadjusted Basis

  88. Unamortized Bond Discount

  89. Unannualized

  90. Unappropriated Retained Earnings

  91. Unaudited Opinion

  92. Uncollected Funds

  93. Unconsolidated Subsidiary

  94. Unconventional Cash Flow

  95. Underapplied Overhead

  96. Underlying Cost

  97. Underlying Profit

  98. Undervalued

  99. Undivided Profit

  100. Unearned Discount

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