Accounting (Fundamental Analysis) Terms

  1. Accumulated Earnings and Profits

  2. Accumulated Fund

  3. Accumulated Income

  4. Acquisition Accounting

  5. Acquisition Adjustment

  6. Active Asset

  7. Activity-Based Costing - ABC

  8. Activity-Based Management - ABM

  9. Activity Center

  10. Activity Cost Driver

  11. Activity Cost Pool

  12. Activity Dictionary

  13. Activity Driver Analysis

  14. Activity Ratios

  15. Activity Sequence-Sensitive

  16. Actual Return

  17. Actual Total Loss

  18. Actuarial Adjustment

  19. Actuarial Basis Of Accounting

  20. Actuarial Cost Method

  21. Actuarial Gain Or Loss

  22. Actuarial Valuation

  23. Address Commission

  24. Adequate Disclosure

  25. Adjunct Account

  26. Adjusted Balance Method

  27. Adjusted Basis

  28. Adjusted Book Value

  29. Adjusted EBITDA

  30. Adjusted Funds From Operations - AFFO

  31. Adjusted Liabilities

  32. Adjusted Net Asset Method

  33. Adjusted Surplus

  34. Adjusting Journal Entry

  35. Administrative Accounting

  36. Administrative Budget

  37. Administrative Expenses

  38. Admitted Assets

  39. Advance/Decline Ratio- ADR

  40. Advance Determination Ruling - ADR

  41. Advanced Funded Pension Plan

  42. Advance Payment

  43. Advance Premium Fund

  44. Adverse Opinion

  45. Advertising Checking Bureau - ACB

  46. Advertising Costs

  47. Affiliated Group

  48. After-Tax Payable Period

  49. After-Tax Real Rate Of Return

  50. After-Tax Return On Assets

  51. After-Tax Return On Sales

  52. After Tax Operating Income - ATOI

  53. Aggregation

  54. Aggressive Accounting

  55. Aging

  56. Aging Schedule

  57. All-Cash Deal

  58. All-Inclusive Income Concept

  59. All-Purpose Financial Statement

  60. Allowance For Credit Losses

  61. Allowance For Doubtful Accounts

  62. Alternate Transferee

  63. Alternative Depreciation System - ADS

  64. American Accounting Association - AAA

  65. American Depositary Share - ADS

  66. American Institute Of Certified Public Accountants - AICPA

  67. American Society Of Women Accountants - ASWA

  68. American Women's Society of Certified Public Accountants - AWSCPA

  69. Amortization

  70. Amortized Bond

  71. Amount Realized

  72. Andersen Effect

  73. Annual Basis

  74. Annual Budget

  75. Annualized Income

  76. Annual Report

  77. Annuity Method Of Depreciation

  78. Annuity Table

  79. Anti-Diversion Clause

  80. Anticipated Holding Period

  81. APB Opinion

  82. Applied Cost

  83. Applied Overhead

  84. Appraisal Approach

  85. Appraisal Capital

  86. Appraisal Costs

  87. Appraisal Method Of Depreciation

  88. Appreciation

  89. Appropriated Retained Earnings

  90. Appropriation Account

  91. Articles Of Association

  92. Assemble To Order - ATO

  93. Assessable Profit

  94. Asset

  95. Asset-Conversion Loan

  96. Asset-Light Debt

  97. Asset Acquisition Strategy

  98. Asset Base

  99. Asset Depreciation Range - ADR

  100. Asset Ledger

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