Accounting (Fundamental Analysis) Terms

  1. Controller

  2. Conventional Cash Flow

  3. Cookie Jar Accounting

  4. Core Assets

  5. Core Capital

  6. Core Earnings

  7. Core Liquidity

  8. Correspondent Bank

  9. Cost Accounting

  10. Cost Accounting Standards Board - CASB

  11. Cost Center

  12. Cost Control

  13. Cost Cutting

  14. Cost Depletion

  15. Cost Of Goods Sold - COGS

  16. Cost Of Revenue

  17. Cost-Plus Contract

  18. Cost-Volume Profit Analysis

  19. Council Of Petroleum Accountants Societies - COPAS

  20. Countermand

  21. Country Club Billing

  22. Coverage Ratio

  23. Covered Bond

  24. Creative Accounting

  25. Credit

  26. Credit Analyst

  27. Credit Denial

  28. Credit Ticket

  29. Crop Method

  30. Cross-Firing Scam

  31. Cross-Listing

  32. Cumulative Translation Adjustment - CTA

  33. Currency Translation

  34. Current Cost of Supplies - CCS

  35. Cycle Billing

  36. Dangling Debit

  37. Day Rate

  38. Days Payable Outstanding - DPO

  39. Days Sales Of Inventory - DSI

  40. Days Sales Outstanding - DSO

  41. Days Working Capital

  42. Debit

  43. Debit Memorandum

  44. Debit Note

  45. Debit Ticket

  46. Debt Service

  47. Declining Balance Method

  48. Deferred Billing

  49. Deferred Charge

  50. Deferred Credit

  51. Deferred Equity

  52. Deferred Income Tax

  53. Deferred Payment Annuity

  54. Deferred Revenue

  55. Deferred Tax Asset

  56. Deferred Tax Liability

  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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