Accounting (Fundamental Analysis) Terms

  1. 183-Day Rule

  2. A-/A3

  3. A/A2

  4. AA+/Aa1

  5. Abacus

  6. Abandonment Value

  7. Abnormal Earnings Valuation Model

  8. Abnormal Spoilage

  9. Above The Line Deduction

  10. Above Water

  11. Above-The-Line Costs

  12. Absolute Interest

  13. Absolute Performance Standard

  14. Absorbed

  15. Absorbed Account

  16. Absorbed Cost

  17. Absorption Costing

  18. Academy of Accounting Historians

  19. Accelerated Depreciation

  20. Accelerated Share Repurchase - ASR

  21. Acceptable Quality Level - AQL

  22. Account Activity

  23. Account Analysis

  24. Account Balance

  25. Account Supervisor

  26. Accountability

  27. Accountable Plan

  28. Accountant

  29. Accountant In Charge

  30. Accountant International Study Group - AISG

  31. Accountant Responsibility

  32. Accountant's Letter

  33. Accountant's Liability

  34. Accountant's Opinion

  35. Accountants for the Public Interest - API

  36. Accountants' Index

  37. Accounting

  38. Accounting and Auditing Organization for Islamic Financial Institutions - AAOIFI

  39. Accounting Change

  40. Accounting Changes And Error Correction

  41. Accounting Conservatism

  42. Accounting Control

  43. Accounting Convention

  44. Accounting Currency

  45. Accounting Cushion

  46. Accounting Cycle

  47. Accounting Earnings

  48. Accounting Entity

  49. Accounting Equation

  50. Accounting Error

  51. Accounting Event

  52. Accounting Hall Of Fame

  53. Accounting Historians Journal

  54. Accounting Information System - AIS

  55. Accounting Insolvency

  56. Accounting Interpretation

  57. Accounting Manual

  58. Accounting Measurement

  59. Accounting Method

  60. Accounting Noise

  61. Accounting Period

  62. Accounting Policies

  63. Accounting Postulate

  64. Accounting Practice

  65. Accounting Principles

  66. Accounting Principles Board - APB

  67. Accounting Profit

  68. Accounting Rate of Return - ARR

  69. Accounting Ratio

  70. Accounting Records

  71. Accounting Research Bulletins - ARB

  72. Accounting Series Releases - ASRs

  73. Accounting Software

  74. Accounting Standard

  75. Accounting Standards Committee - ASC

  76. Accounting Standards Executive Committee - AcSEC

  77. Accounting Theory

  78. Accounting Trends And Techniques (Publication)

  79. Accounting Valuation

  80. Accounting-Based Incentive

  81. Accounts Payable - AP

  82. Accounts Payable Subsidiary Ledger

  83. Accounts Receivable (A/R) Discounted

  84. Accounts Receivable Subsidiary Ledger

  85. Accredited Automated Clearing House Professional - AAP

  86. Accredited In Business Valuation - ABV

  87. Accredited Personal Financial Planning Specialist

  88. Accrual Accounting

  89. Accrual Rate

  90. Accruals

  91. Accrue

  92. Accrued Dividend

  93. Accrued Expense

  94. Accrued Income

  95. Accrued Interest

  96. Accrued Liability

  97. Accrued Revenue

  98. Accumulated Benefit Obligation

  99. Accumulated Earnings and Profits

  100. Accumulated Fund

Hot Definitions
  1. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option is purchased and the lower premium option is sold - both at the same time. The higher the debit spread, the greater the initial cash outflow the investor will incur on the transaction.
  2. Odious Debt

    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious debt when government leaders use borrowed funds in ways that don't benefit or even oppress citizens. Some legal scholars argue that successor governments should not be held accountable for odious debt incurred by earlier regimes, but there is no consensus on how odious debt should actually be treated.
  3. Takeover

    A corporate action where an acquiring company makes a bid for an acquiree. If the target company is publicly traded, the acquiring company will make an offer for the outstanding shares.
  4. Harvest Strategy

    A strategy in which investment in a particular line of business is reduced or eliminated because the revenue brought in by additional investment would not warrant the expense. A harvest strategy is employed when a line of business is considered to be a cash cow, meaning that the brand is mature and is unlikely to grow if more investment is added.
  5. Stop-Limit Order

    An order placed with a broker that combines the features of stop order with those of a limit order. A stop-limit order will be executed at a specified price (or better) after a given stop price has been reached. Once the stop price is reached, the stop-limit order becomes a limit order to buy (or sell) at the limit price or better.
  6. Pareto Principle

    A principle, named after economist Vilfredo Pareto, that specifies an unequal relationship between inputs and outputs. The principle states that, for many phenomena, 20% of invested input is responsible for 80% of the results obtained. Put another way, 80% of consequences stem from 20% of the causes.
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