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. Effective Annual Interest Rate

    An investment's annual rate of interest when compounding occurs more often than once a year. Calculated as the following:
  2. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option is purchased and the lower premium option is sold - both at the same time. The higher the debit spread, the greater the initial cash outflow the investor will incur on the transaction.
  3. Odious Debt

    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious debt when government leaders use borrowed funds in ways that don't benefit or even oppress citizens. Some legal scholars argue that successor governments should not be held accountable for odious debt incurred by earlier regimes, but there is no consensus on how odious debt should actually be treated.
  4. Takeover

    A corporate action where an acquiring company makes a bid for an acquiree. If the target company is publicly traded, the acquiring company will make an offer for the outstanding shares.
  5. Harvest Strategy

    A strategy in which investment in a particular line of business is reduced or eliminated because the revenue brought in by additional investment would not warrant the expense. A harvest strategy is employed when a line of business is considered to be a cash cow, meaning that the brand is mature and is unlikely to grow if more investment is added.
  6. Stop-Limit Order

    An order placed with a broker that combines the features of stop order with those of a limit order. A stop-limit order will be executed at a specified price (or better) after a given stop price has been reached. Once the stop price is reached, the stop-limit order becomes a limit order to buy (or sell) at the limit price or better.
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