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. 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.
  2. 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.
  3. Marginal Analysis

    An examination of the additional benefits of an activity compared to the additional costs of that activity. Companies use marginal analysis as a decision-making tool to help them maximize their profits. Individuals unconsciously use marginal analysis to make a host of everyday decisions. Marginal analysis is also widely used in microeconomics when analyzing how a complex system is affected by marginal manipulation of its comprising variables.
  4. Treasury Inflation Protected Securities - TIPS

    A treasury security that is indexed to inflation in order to protect investors from the negative effects of inflation. TIPS are considered an extremely low-risk investment since they are backed by the U.S. government and since their par value rises with inflation, as measured by the Consumer Price Index, while their interest rate remains fixed.
  5. Gilt-Edged Switching

    The selling and repurchasing of certain high-grade stocks or bonds to capture profits. Gilt-edged switching involves gilt-edged security, which can be high-grade stock or bond issued by a financially stable company such as the Blue Chip companies or by certain governments.
  6. Master Limited Partnership - MLP

    A type of limited partnership that is publicly traded. There are two types of partners in this type of partnership: The limited partner is the person or group that provides the capital to the MLP and receives periodic income distributions from the MLP's cash flow, whereas the general partner is the party responsible for managing the MLP's affairs and receives compensation that is linked to the performance of the venture.
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