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Accounting (Fundamental Analysis) Terms

  1. Controlled Disbursement

  2. Controller

  3. Conventional Cash Flow

  4. Cookie Jar Accounting

  5. Core Assets

  6. Core Capital

  7. Core Earnings

  8. Core Liquidity

  9. Correspondent Bank

  10. Cost Accounting

  11. Cost Accounting Standards Board - CASB

  12. Cost Center

  13. Cost Control

  14. Cost Cutting

  15. Cost Depletion

  16. Cost Of Goods Sold - COGS

  17. Cost Of Revenue

  18. Cost-Plus Contract

  19. Cost-Volume Profit Analysis

  20. Council Of Petroleum Accountants Societies - COPAS

  21. Countermand

  22. Country Club Billing

  23. Coverage Ratio

  24. Covered Bond

  25. Creative Accounting

  26. Credit

  27. Credit Analyst

  28. Credit Denial

  29. Credit Ticket

  30. Crop Method

  31. Cross-Firing Scam

  32. Cross-Listing

  33. Cumulative Translation Adjustment - CTA

  34. Currency Translation

  35. Current Cost of Supplies - CCS

  36. Cycle Billing

  37. Dangling Debit

  38. Day Rate

  39. Days Sales Outstanding - DSO

  40. Days Working Capital

  41. Debit

  42. Debit Memorandum

  43. Debit Note

  44. Debit Ticket

  45. Debt Service

  46. Declining Balance Method

  47. Deferred Billing

  48. Deferred Charge

  49. Deferred Credit

  50. Deferred Equity

  51. Deferred Income Tax

  52. Deferred Payment Annuity

  53. Deferred Revenue

  54. Deferred Tax Asset

  55. Deferred Tax Liability

  56. Deficit Net Worth

  57. Departmental Rate

  58. Depletion

  59. Deposit In Transit

  60. Deposit Insurance Fund - DIF

  61. Depreciated Cost

  62. Depreciation

  63. Depreciation, Depletion and Amortization – DD&A

  64. Detection Risk

  65. Diluted Earnings Per Share - Diluted EPS

  66. Diluted Normalized Earnings Per Share

  67. Dilutive Acquisition

  68. Direct Cost

  69. Direct Method

  70. Disbursement

  71. Discontinued Operations

  72. Discounted After-Tax Cash Flow

  73. Discounted Payback Period

  74. Discovery Value Accounting

  75. Discrete Compounding

  76. Discussion Memorandum

  77. Do It Right The First Time - DRIFT

  78. Dollar-Value LIFO

  79. Domestic Production Activities Deduction

  80. Donee Beneficiary

  81. Double Entry

  82. Double Irish With A Dutch Sandwich

  83. Drawing Account

  84. Dry Powder

  85. Dual Banking System

  86. Due From Account

  87. Due To Account

  88. DuPont Analysis

  89. Earned Premium

  90. Earning Potential

  91. Earnings Before Interest After Taxes - EBIAT

  92. Earnings Before Interest, Tax, Amortization And Exceptional Items - EBITAE

  93. Earnings Before Interest, Taxes, Depreciation and Amortization - EBITDA

  94. Earnings Before Interest, Taxes, Depreciation, Amortization And Special Losses - EBITDAL

  95. Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or Rent Costs - EBITDAR

  96. Earnings Before Interest, Taxes, Depreciation, Depletion, Amortization and Exploration Expenses - EBITDAX

  97. Earnings Before Tax - EBT

  98. Earnings Management

  99. Earnings Per Share - EPS

  100. EBIT/EV Multiple

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Hot Definitions

  1. Validation Period

    The amount of time necessary for the premium on an insurance policy to cover the commissions, the cost of investigation, medical exams and other expenses associated with the issuance of the policy.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.
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