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 Funds From Operations - AFFO

  30. Adjusted Liabilities

  31. Adjusted Net Asset Method

  32. Adjusted Surplus

  33. Adjusting Journal Entry

  34. Administrative Accounting

  35. Administrative Budget

  36. Administrative Expenses

  37. Admitted Assets

  38. Advance/Decline Ratio- ADR

  39. Advance Determination Ruling - ADR

  40. Advanced Funded Pension Plan

  41. Advance Payment

  42. Advance Premium Fund

  43. Adverse Opinion

  44. Advertising Checking Bureau - ACB

  45. Advertising Costs

  46. Affiliated Group

  47. After-Tax Payable Period

  48. After-Tax Real Rate Of Return

  49. After-Tax Return On Assets

  50. After-Tax Return On Sales

  51. After Tax Operating Income - ATOI

  52. Aggregation

  53. Aggressive Accounting

  54. Aging

  55. Aging Schedule

  56. All-Cash Deal

  57. All-Inclusive Income Concept

  58. All-Purpose Financial Statement

  59. Allowance For Credit Losses

  60. Allowance For Doubtful Accounts

  61. Alternate Transferee

  62. Alternative Depreciation System - ADS

  63. American Accounting Association - AAA

  64. American Depositary Share - ADS

  65. American Institute Of Certified Public Accountants - AICPA

  66. American Society Of Women Accountants - ASWA

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

  68. Amortization

  69. Amortized Bond

  70. Amount Realized

  71. Andersen Effect

  72. Annual Basis

  73. Annual Budget

  74. Annualized Income

  75. Annual Report

  76. Annuity Method Of Depreciation

  77. Annuity Table

  78. Anti-Diversion Clause

  79. Anticipated Holding Period

  80. APB Opinion

  81. Applied Cost

  82. Applied Overhead

  83. Appraisal Approach

  84. Appraisal Capital

  85. Appraisal Costs

  86. Appraisal Method Of Depreciation

  87. Appreciation

  88. Appropriated Retained Earnings

  89. Appropriation Account

  90. Articles Of Association

  91. Assemble To Order - ATO

  92. Assessable Profit

  93. Asset

  94. Asset-Conversion Loan

  95. Asset-Light Debt

  96. Asset Acquisition Strategy

  97. Asset Base

  98. Asset Depreciation Range - ADR

  99. Asset Ledger

  100. Asset Redeployment

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