Accounting (Fundamental Analysis) Terms

  1. Contra Liability Account

  2. Contribution Margin

  3. Controlled Disbursement

  4. Controller

  5. Conventional Cash Flow

  6. Cookie Jar Accounting

  7. Core Assets

  8. Core Capital

  9. Core Earnings

  10. Core Liquidity

  11. Correspondent Bank

  12. Cost Accounting

  13. Cost Accounting Standards Board - CASB

  14. Cost Center

  15. Cost Control

  16. Cost Cutting

  17. Cost Depletion

  18. Cost Of Goods Sold - COGS

  19. Cost Of Revenue

  20. Cost-Plus Contract

  21. Cost-Volume Profit Analysis

  22. Council Of Petroleum Accountants Societies - COPAS

  23. Countermand

  24. Country Club Billing

  25. Coverage Ratio

  26. Covered Bond

  27. Creative Accounting

  28. Credit

  29. Credit Analyst

  30. Credit Denial

  31. Credit Ticket

  32. Crop Method

  33. Cross-Firing Scam

  34. Cross-Listing

  35. Cumulative Translation Adjustment - CTA

  36. Currency Translation

  37. Current Cost of Supplies - CCS

  38. Cycle Billing

  39. Dangling Debit

  40. Day Rate

  41. Days Payable Outstanding - DPO

  42. Days Sales Of Inventory - DSI

  43. Days Sales Outstanding - DSO

  44. Days Working Capital

  45. Debit

  46. Debit Memorandum

  47. Debit Note

  48. Debit Ticket

  49. Debt Service

  50. Declining Balance Method

  51. Deferred Billing

  52. Deferred Charge

  53. Deferred Credit

  54. Deferred Equity

  55. Deferred Income Tax

  56. Deferred Payment Annuity

  57. Deferred Revenue

  58. Deferred Tax Asset

  59. Deferred Tax Liability

  60. Departmental Rate

  61. Depletion

  62. Deposit In Transit

  63. Deposit Insurance Fund - DIF

  64. Depreciated Cost

  65. Depreciation

  66. Depreciation, Depletion and Amortization – DD&A

  67. Detection Risk

  68. Diluted Earnings Per Share - Diluted EPS

  69. Diluted Normalized Earnings Per Share

  70. Dilutive Acquisition

  71. Direct Cost

  72. Direct Method

  73. Disbursement

  74. Discontinued Operations

  75. Discounted After-Tax Cash Flow

  76. Discounted Payback Period

  77. Discovery Value Accounting

  78. Discrete Compounding

  79. Discussion Memorandum

  80. Do It Right The First Time - DRIFT

  81. Dollar-Value LIFO

  82. Domestic Production Activities Deduction

  83. Donee Beneficiary

  84. Double Declining Balance Depreciation Method

  85. Double Entry

  86. Double Irish With A Dutch Sandwich

  87. Drawing Account

  88. Dry Powder

  89. Dual Banking System

  90. Due From Account

  91. Due To Account

  92. DuPont Analysis

  93. Earned Premium

  94. Earning Potential

  95. Earnings Before Interest After Taxes - EBIAT

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

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

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

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

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

Hot Definitions
  1. Closed-End Fund

    A closed-end fund is a publicly traded investment company that raises a fixed amount of capital through an initial public offering (IPO). The fund is then structured, listed and traded like a stock on a stock exchange.
  2. Payday Loan

    A type of short-term borrowing where an individual borrows a small amount at a very high rate of interest. The borrower typically writes a post-dated personal check in the amount they wish to borrow plus a fee in exchange for cash.
  3. Securitization

    The process through which an issuer creates a financial instrument by combining other financial assets and then marketing different tiers of the repackaged instruments to investors.
  4. Economic Forecasting

    The process of attempting to predict the future condition of the economy. This involves the use of statistical models utilizing variables sometimes called indicators.
  5. Chicago Mercantile Exchange - CME

    The world's second-largest exchange for futures and options on futures and the largest in the U.S. Trading involves mostly futures on interest rates, currency, equities, stock indices and agricultural products.
  6. Private Equity

    Equity capital that is not quoted on a public exchange. Private equity consists of investors and funds that make investments directly into private companies or conduct buyouts of public companies that result in a delisting of public equity.
Trading Center