Accounting (Fundamental Analysis) Terms

  1. Asset-Light Debt

  2. Assignment Method

  3. Assignment Of Accounts Receivable

  4. Associate In Insurance Accounting And Finance - AIAF

  5. Associate In Premium Auditing - APA

  6. Association Of Government Accountants

  7. Association of Latino Professionals In Finance and Accounting ALPFA

  8. Assurance Services

  9. Attest Function

  10. Attorney's Letter

  11. Attribute Sampling

  12. AUD (Australian Dollar)

  13. Audit

  14. Audit Committee

  15. Audit Cycle

  16. Audit Department

  17. Audit Risk

  18. Audit Trail

  19. Auditability

  20. Auditing Evidence

  21. Auditing Standards Board - ASB

  22. Auditor

  23. Auditor's Opinion

  24. Auditor's Report

  25. Average Age Of Inventory

  26. Average Annual Growth Rate - AAGR

  27. Average Collection Period

  28. Average Cost Flow Assumption

  29. Average Daily Balance Method

  30. Average Inventory

  31. Average Margin Per User - AMPU

  32. Average Return

  33. Average-Cost Method

  34. Avoidable Cost

  35. B-Note

  36. B1/B+

  37. B2/B

  38. B3/B-

  39. Ba1/BB+

  40. Ba2/BB

  41. Back Charge

  42. Back Office

  43. Back Order

  44. Backflush Costing

  45. Backorder

  46. Bad Debt Expense

  47. Bad Debt Recovery

  48. Bailment

  49. Bait Record

  50. Ballpark Figure

  51. Bank Stress Test

  52. Bargain Purchase

  53. Bargain Purchase Option

  54. Bargain Renewal Option

  55. Base Currency

  56. Base II

  57. Base-Year Analysis

  58. Basic Earnings Per Share

  59. Basis Value

  60. Batch Processing

  61. Batch-Level Activities

  62. BBA Mortgage Approvals

  63. Beginning Inventory - BI

  64. Behavioral Accounting

  65. Best Practices

  66. Beta Alpha Psi

  67. Bias

  68. Big Four (or Big Five, Big Six, Big Eight)

  69. Bill-And-Hold Basis

  70. Billing Cycle

  71. Black

  72. Black Box Accounting

  73. Black Friday

  74. Blanket Appropriation

  75. Blended Rate

  76. Blind Entry

  77. Bond Ratio

  78. Book Balance

  79. Book Value

  80. Book-To-Market Ratio

  81. Bookout

  82. Boot

  83. Booth School of Business

  84. Branch Accounting

  85. Branch Office

  86. Breakage

  87. Breakeven Tax Rate

  88. Bridge Financing

  89. British Bankers Association - BBA

  90. Brokerage Supervisor

  91. Budget Committee

  92. Budget Manual

  93. Budget Planning Calendar

  94. Budget Variance

  95. Budgetary Slack

  96. Burden Rate

  97. Business Activities

  98. Business Asset

  99. Business Bondage

  100. Business Income

Hot Definitions
  1. Quanto Swap

    A swap with varying combinations of interest rate, currency and equity swap features, where payments are based on the movement of two different countries' interest rates. This is also referred to as a differential or "diff" swap.
  2. Genuine Progress Indicator - GPI

    A metric used to measure the economic growth of a country. It is often considered as a replacement to the more well known gross domestic product (GDP) economic indicator. The GPI indicator takes everything the GDP uses into account, but also adds other figures that represent the cost of the negative effects related to economic activity (such as the cost of crime, cost of ozone depletion and cost of resource depletion, among others).
  3. Accelerated Share Repurchase - ASR

    A specific method by which corporations can repurchase outstanding shares of their stock. The accelerated share repurchase (ASR) is usually accomplished by the corporation purchasing shares of its stock from an investment bank. The investment bank borrows the shares from clients or share lenders and sells them to the company.
  4. Microeconomic Pricing Model

    A model of the way prices are set within a market for a given good. According to this model, prices are set based on the balance of supply and demand in the market. In general, profit incentives are said to resemble an "invisible hand" that guides competing participants to an equilibrium price. The demand curve in this model is determined by consumers attempting to maximize their utility, given their budget.
  5. Centralized Market

    A financial market structure that consists of having all orders routed to one central exchange with no other competing market. The quoted prices of the various securities listed on the exchange represent the only price that is available to investors seeking to buy or sell the specific asset.
  6. Balanced Investment Strategy

    A portfolio allocation and management method aimed at balancing risk and return. Such portfolios are generally divided equally between equities and fixed-income securities.
Trading Center