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. Amplitude

    The difference in price from the midpoint of a trough to the midpoint of a peak of a security. Amplitude is positive when calculating a bullish retracement (when calculating from trough to peak) and negative when calculating a bearish retracement (when calculating from peak to trough).
  2. Ascending Triangle

    A bullish chart pattern used in technical analysis that is easily recognizable by the distinct shape created by two trendlines. In an ascending triangle, one trendline is drawn horizontally at a level that has historically prevented the price from heading higher, while the second trendline connects a series of increasing troughs.
  3. National Best Bid and Offer - NBBO

    A term applying to the SEC requirement that brokers must guarantee customers the best available ask price when they buy securities and the best available bid price when they sell securities.
  4. Maintenance Margin

    The minimum amount of equity that must be maintained in a margin account. In the context of the NYSE and FINRA, after an investor has bought securities on margin, the minimum required level of margin is 25% of the total market value of the securities in the margin account.
  5. Leased Bank Guarantee

    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
  6. Degree Of Financial Leverage - DFL

    A ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in earnings before interest and taxes (EBIT).
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