Accounting (Fundamental Analysis) Terms

  1. Contra Account

  2. Contra Liability Account

  3. Contribution Margin

  4. Controlled Disbursement

  5. Controller

  6. Conventional Cash Flow

  7. Cookie Jar Accounting

  8. Core Assets

  9. Core Capital

  10. Core Earnings

  11. Core Liquidity

  12. Correspondent Bank

  13. Cost Accounting

  14. Cost Accounting Standards Board - CASB

  15. Cost Center

  16. Cost Control

  17. Cost Cutting

  18. Cost Depletion

  19. Cost Of Goods Sold - COGS

  20. Cost Of Revenue

  21. Cost-Plus Contract

  22. Cost-Volume Profit Analysis

  23. Council Of Petroleum Accountants Societies - COPAS

  24. Countermand

  25. Country Club Billing

  26. Coverage Ratio

  27. Covered Bond

  28. Creative Accounting

  29. Credit

  30. Credit Analyst

  31. Credit Denial

  32. Credit Ticket

  33. Crop Method

  34. Cross-Firing Scam

  35. Cross-Listing

  36. Cumulative Translation Adjustment - CTA

  37. Currency Translation

  38. Current Cost of Supplies - CCS

  39. Cycle Billing

  40. Dangling Debit

  41. Day Rate

  42. Days Payable Outstanding - DPO

  43. Days Sales Of Inventory - DSI

  44. Days Sales Outstanding - DSO

  45. Days Working Capital

  46. Debit

  47. Debit Memorandum

  48. Debit Note

  49. Debit Ticket

  50. Debt Service

  51. Declining Balance Method

  52. Deferred Billing

  53. Deferred Charge

  54. Deferred Credit

  55. Deferred Equity

  56. Deferred Income Tax

  57. Deferred Payment Annuity

  58. Deferred Revenue

  59. Deferred Tax Asset

  60. Deferred Tax Liability

  61. Departmental Rate

  62. Depletion

  63. Deposit In Transit

  64. Deposit Insurance Fund - DIF

  65. Depreciated Cost

  66. Depreciation

  67. Depreciation, Depletion and Amortization – DD&A

  68. Detection Risk

  69. Diluted Earnings Per Share - Diluted EPS

  70. Diluted Normalized Earnings Per Share

  71. Dilutive Acquisition

  72. Direct Cost

  73. Direct Method

  74. Disbursement

  75. Discontinued Operations

  76. Discounted After-Tax Cash Flow

  77. Discounted Payback Period

  78. Discovery Value Accounting

  79. Discrete Compounding

  80. Discussion Memorandum

  81. Do It Right The First Time - DRIFT

  82. Dollar-Value LIFO

  83. Domestic Production Activities Deduction

  84. Donee Beneficiary

  85. Double Declining Balance Depreciation Method

  86. Double Entry

  87. Double Irish With A Dutch Sandwich

  88. Drawing Account

  89. Dry Powder

  90. Dual Banking System

  91. Due From Account

  92. Due To Account

  93. DuPont Analysis

  94. Earned Premium

  95. Earning Potential

  96. Earnings Before Interest After Taxes - EBIAT

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

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

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

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

Hot Definitions
  1. Direct Consolidation Loan

    A loan that combines two or more federal education loans into a single loan. A Direct Consolidation Loan allows the borrower to make a single monthly payment. The loan is facilitated by the U.S. Department of Education and does not require borrowers to pay an application fee.
  2. Through Fund

    A type of target-date retirement fund whose asset allocation includes higher risk and potentially higher return investments "through" the fund's target date and beyond.
  3. Last In, First Out - LIFO

    An asset-management and valuation method that assumes that assets produced or acquired last are the ones that are used, sold or disposed of first.
  4. American Dream

    The belief that anyone, regardless of where they were born or what class they were born into, can attain their own version of success in a society where upward mobility is possible for everyone. The American dream is achieved through sacrifice, risk-taking and hard work, not by chance.
  5. Texas Ratio

    A ratio developed by Gerald Cassidy and other analysts at RDC Capital Markets to measure the credit problems of particular banks or regions of banks. The Texas ratio takes the amount of a bank's non-performing assets and loans, as well as loans delinquent for more than 90 days, and divides this number by the firm's tangible capital equity plus its loan loss reserve.
  6. Amortized Bond

    A financial certificate that has been reduced in value for records on accounting statements. An amortized bond is one that is treated as an asset, with the discount amount being amortized to interest expense over the life of the bond. If a bond is issued at a discount - that is, offered for sale below its par (face value) - the discount must be treated either as an expense or it can be amortized as an asset.
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