Accounting (Fundamental Analysis) Terms

  1. Short-Form Report

  2. Short-Term Debt

  3. Short-Term Loss

  4. Short Tax Year

  5. Short Term

  6. Shrinkage

  7. Sight Draft

  8. Sinking Fund Method

  9. Small Office/Home Office - SOHO

  10. Solvency

  11. Special Drawing Rights - SDR

  12. Special Item

  13. Special Purpose Vehicle/Entity - SPV/SPE

  14. Special Revenue Fund

  15. Specific-Shares Method

  16. Specific Identification Inventory Valuation Method

  17. Specific Use

  18. Spontaneous Assets

  19. Spontaneous Liabilities

  20. Spotting Clues In Qs

  21. Standardization

  22. Stated Value

  23. State Income Tax

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

  25. Statement of Financial Accounting Concepts - SFAC

  26. Statement of Financial Accounting Standards - SFAS

  27. Statement Of Retained Earnings

  28. Statement Stuffer

  29. Static Gap

  30. Statutory Accounting Principles - SAP

  31. Statutory Audit

  32. Statutory Reserves

  33. Straight Line Basis

  34. Strategic Financial Management

  35. Sub Account

  36. Sum-Of-The-Years' Digits

  37. Sundry Income

  38. Sunk Cost

  39. Super Currency

  40. Super Regional Bank

  41. Surplus

  42. Surplus Spending Unit

  43. Suspense Account

  44. T-Account

  45. Tangible Asset

  46. Target Cash Balance

  47. Target Firm

  48. Tax Accounting

  49. Tax Arbitrage

  50. Tax Deduction

  51. Tax Expense

  52. Tax Lot Accounting

  53. Tax Selling

  54. Temporal Method

  55. Temporary New Account

  56. Terminal Capitalization Rate

  57. The Accountant's Magazine - TAM

  58. The Accounting Review

  59. The Institute Of Chartered Accountants Of Scotland - ICAS

  60. Third-Party Transaction

  61. Threshold List

  62. Throughput

  63. Throwback Rule

  64. Tier 1 Capital Ratio

  65. Tier 1 Leverage Ratio

  66. Tiered-Rate Account

  67. Time Charter Equivalent - TCE

  68. Time Draft

  69. Times Revenue Method

  70. Total Asset-To-Capital Ratio - TAC

  71. Total Project Approach

  72. Trade Credit

  73. Trade Date Accounting

  74. Trading Assets

  75. Trailing EPS

  76. Transfer Price

  77. Transferred-In Costs

  78. Translation Exposure

  79. Translation Risk

  80. Transposition Error

  81. Traveling Auditor

  82. Treasury Stock Method

  83. Treynor Index

  84. Trial Balance

  85. Troubled Asset

  86. True Interest Cost - TIC

  87. Trust Preferred Securities - TruPS

  88. Tulipmania

  89. Turnkey Cost

  90. Turnover

  91. Two-Bin Inventory Control

  92. Unadjusted Basis

  93. Unamortized Bond Discount

  94. Unannualized

  95. Unappropriated Retained Earnings

  96. Unaudited Opinion

  97. Uncollected Funds

  98. Unconsolidated Subsidiary

  99. Unconventional Cash Flow

  100. Underapplied Overhead

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