Accounting (Fundamental Analysis) Terms

  1. Business Segment Reporting

  2. Calendar Year

  3. Calendar Year Accounting Incurred Losses

  4. Calendar Year Experience

  5. Canadian Institute Of Chartered Accountants - CICA

  6. Capacity Requirements Planning - CRP

  7. Capital Account

  8. Capital Cost Allowance - CCA

  9. Capital Decay

  10. Capital Expenditure - CAPEX

  11. Capital Formation

  12. Capital Goods

  13. Capital Lease

  14. Capital Loss Carryover

  15. Capital Maintenance

  16. Capital Project

  17. Capital Rationing

  18. Capital Stock

  19. Capitalization

  20. Capitalization Structure

  21. Capitalize

  22. Capitalized Cost

  23. Capitalized Lease Method

  24. Capped Rate

  25. Captive Real Estate Investment Trust

  26. Carrying Cost Of Inventory

  27. Carrying Costs

  28. Carrying Value

  29. Cascade Tax

  30. Cash Accounting

  31. Cash Basis

  32. Cash Basis Taxpayer

  33. Cash Charge

  34. Cash Cost

  35. Cash Disbursement Journal

  36. Cash Flow

  37. Cash Flow From Operating Activities (CFO)

  38. Cash Flow Statement

  39. Cash Hoard

  40. Cash Is King

  41. Cash Per Share

  42. Cash Reserves

  43. Cash Return On Gross Investment - CROGI

  44. Cash Wages

  45. Cash-On-Cash Return

  46. Certificate in Investment Performance Measurement - CIPM

  47. Certified Financial Statement

  48. Certified Forensic Financial Analyst - CFFA

  49. Certified Insolvency And Reorganization Accountant - CIRA

  50. Certified Internal Auditor - CIA

  51. Certified Management Accountant - CMA

  52. Certified Public Accountant - CPA

  53. Charge And Discharge Statement

  54. Charge-Off

  55. Charitable Contributions Deduction

  56. Chartered Accountant - CA

  57. Chartered Financial Analyst - CFA

  58. Chartered Trust And Estate Planner

  59. Chattel

  60. Check Representment

  61. Checkbook

  62. Cleared Funds

  63. Closed Account

  64. Closing Entry

  65. Columbia Business School

  66. Comfort Letter

  67. Commoditize

  68. Common Size Balance Sheet

  69. Community Currency

  70. Comparable Transaction

  71. Comparative Statement

  72. Competitive Pricing

  73. Completed Contract Method - CCM

  74. Compliance Program

  75. Composite Cost Of Capital

  76. Compound Net Annual Rate - CNAR

  77. Compound Return

  78. Comprehensive Income

  79. Comprehensive Tax Allocation

  80. Comptroller

  81. Comptroller General

  82. Conditional Sales Agreement

  83. Confidential Treatment Order - CTO

  84. Consignment

  85. Consolidate

  86. Constant Currencies

  87. Constant Dollar Accounting

  88. Construction Interest Expense

  89. Constructive Receipt

  90. Consumer Financial Protection Act

  91. Consumption Smoothing

  92. Contemporaneous Reserves

  93. Contingency

  94. Contingent Convertibles - CoCos

  95. Contingent Liability

  96. Contingent Payment Sale

  97. Continuing Operations

  98. Continuous Audit

  99. Continuous Net Settlement - CNS

  100. Continuous Operations

Hot Definitions
  1. 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).
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. Negative Carry

    A situation in which the cost of holding a security exceeds the yield earned. A negative carry situation is typically undesirable because it means the investor is losing money. An investor might, however, achieve a positive after-tax yield on a negative carry trade if the investment comes with tax advantages, as might be the case with a bond whose interest payments were nontaxable.
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