Accounting (Fundamental Analysis) Terms

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  1. Appraisal Costs

  2. Appraisal Method Of Depreciation

  3. Appropriated Retained Earnings

  4. Assignment Method

  5. Cost Of Revenue

  6. Cost-Volume Profit Analysis

  7. Unappropriated Retained Earnings

  8. Revenue Ton Mile

  9. Burden Rate

  10. Core Assets

  11. National Association Of State Boards Of Accountancy - NASBA

  12. Non-Core Assets

  13. Non-Sufficient Funds - NSF

  14. Overhead Rate

  15. Push Down Accounting

  16. Quasi-Reorganization

  17. Self-insure

  18. Accounts Payable Subsidiary Ledger

  19. Accounts Receivable Subsidiary Ledger

  20. Enroned

  21. Goodwill Impairment

  22. Negative Assurance

  23. Pooled Internal Rate Of Return - PIRR

  24. Proportional Consolidation

  25. Financial Statement Analysis

  26. Revenue Cap Regulation

  27. Lot Relief Method

  28. Target Cash Balance

  29. Funds Available For Distribution - FAD

  30. Guaranteed Minimum Pension - GMP

  31. Point Of Sale - POS

  32. Lease Utilization

  33. Asset Base

  34. Completed Contract Method - CCM

  35. Credit Analyst

  36. Cumulative Translation Adjustment - CTA

  37. Held To Maturity Security

  38. Percentage Of Completion Method

  39. Zero-Gap Condition

  40. Hire Purchase

  41. Unilateral Transfer

  42. Zero-Proof Bookkeeping

  43. EV/2P Ratio

  44. Scheffe's Test

  45. Articles Of Association

  46. Third-Party Transaction

  47. Wire Fate Item

  48. IRS Publication 538

  49. IRS Publication 542

  50. Oil Price to Natural Gas Ratio

  51. Working Reserves

  52. Tax Arbitrage

  53. Voucher Check

  54. Nouriel Roubini

  55. Earning Potential

  56. Recycle Ratio

  57. Payroll

  58. Organic Sales

  59. National Association Of Certified Valuation Analysts - NACVA

  60. Production Per Share

  61. Deferred Billing

  62. Deferred Credit

  63. Deferred Payment Annuity

  64. Consumption Smoothing

  65. Field Audit

  66. Fixed Charge

  67. Free Cash Flow To Sales

  68. Full-Cost Method

  69. Nonledger Asset

  70. Discontinued Operations

  71. Annuity Table

  72. Forensic Audit

  73. Gap Analysis

  74. Modified Cash Basis

  75. Conditional Sales Agreement

  76. Cost Cutting

  77. Look-Through Earnings

  78. Loan-To-Cost Ratio - LTC

  79. Loan-To-Deposit Ratio - LTD

  80. Modified Book Value

  81. Deposit In Transit

  82. Discrete Compounding

  83. Farm Income

  84. Impaired Capital

  85. Nonaccrual Experience Method - NAE

  86. Off Balance Sheet - OBS

  87. Ratable Accrual Method

  88. Accrued Liability

  89. Continuous Operations

  90. Backorder

  91. Highly Compensated Employee

  92. Double Entry

  93. 183-Day Rule

  94. Liquidation Value

  95. Percentage Lease

  96. Plottage

  97. Prepayment Privilege

  98. Accounts Receivable (A/R) Discounted

  99. Capped Rate

  100. Wage Expense

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