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. Oil Reserves

    An estimate of the amount of crude oil located in a particular economic region. Oil reserves must have the potential of being extracted under current technological constraints. For example, if oil pools are located at unattainable depths, they would not be considered part of the nation's reserves.
  2. Joint Venture - JV

    A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task. This task can be a new project or any other business activity. In a joint venture (JV), each of the participants is responsible for profits, losses and costs associated with it.
  3. Aggregate Risk

    The exposure of a bank, financial institution, or any type of major investor to foreign exchange contracts - both spot and forward - from a single counterparty or client. Aggregate risk in forex may also be defined as the total exposure of an entity to changes or fluctuations in currency rates.
  4. Organic Growth

    The growth rate that a company can achieve by increasing output and enhancing sales. This excludes any profits or growth acquired from takeovers, acquisitions or mergers. Takeovers, acquisitions and mergers do not bring about profits generated within the company, and are therefore not considered organic.
  5. Family Limited Partnership - FLP

    A type of partnership designed to centralize family business or investment accounts. FLPs pool together a family's assets into one single family-owned business partnership that family members own shares of. FLPs are frequently used as an estate tax minimization strategy, as shares in the FLP can be transferred between generations, at lower taxation rates than would be applied to the partnership's holdings.
  6. Yield Burning

    The illegal practice of underwriters marking up the prices on bonds for the purpose of reducing the yield on the bond. This practice, referred to as "burning the yield," is done after the bond is placed in escrow for an investor who is awaiting repayment.
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