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Accounting (Fundamental Analysis) Terms

  1. Assignment Method

  2. Assignment Of Accounts Receivable

  3. Associate In Insurance Accounting And Finance - AIAF

  4. Associate In Premium Auditing - APA

  5. Association Of Government Accountants

  6. Association of Latino Professionals In Finance and Accounting ALPFA

  7. Assurance Services

  8. Attest Function

  9. Attorney's Letter

  10. Attribute Sampling

  11. AUD (Australian Dollar)

  12. Audit

  13. Audit Committee

  14. Audit Cycle

  15. Audit Department

  16. Audit Risk

  17. Audit Trail

  18. Auditability

  19. Auditing Evidence

  20. Auditing Standards Board - ASB

  21. Auditor

  22. Auditor's Opinion

  23. Auditor's Report

  24. Average Age Of Inventory

  25. Average Annual Growth Rate - AAGR

  26. Average Collection Period

  27. Average Cost Flow Assumption

  28. Average Daily Balance Method

  29. Average Inventory

  30. Average Margin Per User - AMPU

  31. Average Return

  32. Average-Cost Method

  33. Avoidable Cost

  34. B-Note

  35. B1/B+

  36. B2/B

  37. B3/B-

  38. Ba1/BB+

  39. Ba2/BB

  40. Back Charge

  41. Back Office

  42. Back Order

  43. Backflush Costing

  44. Backorder

  45. Bad Debt Expense

  46. Bad Debt Recovery

  47. Bailment

  48. Bait Record

  49. Ballpark Figure

  50. Bank Stress Test

  51. Bargain Purchase

  52. Bargain Purchase Option

  53. Bargain Renewal Option

  54. Base Currency

  55. Base II

  56. Base-Year Analysis

  57. Basic Earnings Per Share

  58. Basis Value

  59. Batch Processing

  60. Batch-Level Activities

  61. BBA Mortgage Approvals

  62. Beginning Inventory - BI

  63. Behavioral Accounting

  64. Best Practices

  65. Beta Alpha Psi

  66. Bias

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

  68. Bill-And-Hold Basis

  69. Black

  70. Black Box Accounting

  71. Black Friday

  72. Blanket Appropriation

  73. Blended Rate

  74. Blind Entry

  75. Bond Ratio

  76. Book Balance

  77. Book Value

  78. Book-To-Market Ratio

  79. Bookout

  80. Boot

  81. Booth School of Business

  82. Branch Accounting

  83. Branch Office

  84. Breakage

  85. Breakeven Tax Rate

  86. Bridge Financing

  87. British Bankers Association - BBA

  88. Brokerage Supervisor

  89. Budget Committee

  90. Budget Manual

  91. Budget Planning Calendar

  92. Budget Variance

  93. Budgetary Slack

  94. Burden Rate

  95. Business Activities

  96. Business Asset

  97. Business Bondage

  98. Business Income

  99. Business Segment Reporting

  100. Calendar Year

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Hot Definitions

  1. Winner's Curse

    Because of incomplete information, emotions or any other number of factors regarding the item being auctioned, bidders can have a difficult time determining the item's intrinsic value. As a result, the largest overestimation of an item's value ends up winning the auction.

  2. Glocalization

    A combination of the words "globalization" and "localization" used to describe a product or service that is developed and distributed globally, but is also fashioned to accommodate the user or consumer in a local market.

  3. Disaster Loss

    A special type of tax-deductible loss, similar to a casualty loss, where a loss has been incurred by taxpayers who reside in an area that has been designated as a federal disaster area by the President.

  4. Fool In The Shower

    The notion that changes or policies designed to alter the course of the economy should be done slowly, rather than all at once.

  5. Pattern Day Trader

    An SEC designation for traders who trade the same security four or more times per day (buys and sells) over a five-day period, and for whom same-day trades make up at least 6% of their activity for that period.

  6. Cost-Push Inflation

    A phenomenon in which the general price levels rise (inflation) due to increases in the cost of wages and raw materials.
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