Accounting (Fundamental Analysis) Terms

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  1. Continuous Net Settlement - CNS

  2. Continuous Operations

  3. Contra Account

  4. Contra Liability Account

  5. Contribution Margin

  6. Controlled Disbursement

  7. Controller

  8. Conventional Cash Flow

  9. Cookie Jar Accounting

  10. Core Assets

  11. Core Capital

  12. Core Earnings

  13. Core Liquidity

  14. Correspondent Bank

  15. Cost-Plus Contract

  16. Cost-Volume Profit Analysis

  17. Cost Accounting

  18. Cost Accounting Standards Board - CASB

  19. Cost Center

  20. Cost Control

  21. Cost Cutting

  22. Cost Depletion

  23. Cost Of Goods Sold - COGS

  24. Cost Of Revenue

  25. Council Of Petroleum Accountants Societies - COPAS

  26. Countermand

  27. Country Club Billing

  28. Coverage Ratio

  29. Covered Bond

  30. Creative Accounting

  31. Credit

  32. Credit Analyst

  33. Credit Denial

  34. Credit Ticket

  35. Crop Method

  36. Cross-Firing Scam

  37. Cross-Listing

  38. Cumulative Translation Adjustment - CTA

  39. Currency Translation

  40. Current Cost of Supplies - CCS

  41. Cycle Billing

  42. Dangling Debit

  43. Day Rate

  44. Days Payable Outstanding - DPO

  45. Days Sales Of Inventory - DSI

  46. Days Sales Outstanding - DSO

  47. Days Working Capital

  48. Debit

  49. Debit Memorandum

  50. Debit Note

  51. Debit Ticket

  52. Debt Service

  53. Declining Balance Method

  54. Deferred Billing

  55. Deferred Charge

  56. Deferred Credit

  57. Deferred Equity

  58. Deferred Income Tax

  59. Deferred Payment Annuity

  60. Deferred Revenue

  61. Deferred Tax Asset

  62. Deferred Tax Liability

  63. Departmental Rate

  64. Depletion

  65. Deposit Insurance Fund - DIF

  66. Deposit In Transit

  67. Depreciated Cost

  68. Depreciation

  69. Depreciation, Depletion and Amortization – DD&A

  70. Detection Risk

  71. Diluted Earnings Per Share - Diluted EPS

  72. Diluted Normalized Earnings Per Share

  73. Dilutive Acquisition

  74. Direct Cost

  75. Direct Method

  76. Disbursement

  77. Discontinued Operations

  78. Discounted After-Tax Cash Flow

  79. Discounted Payback Period

  80. Discovery Value Accounting

  81. Discrete Compounding

  82. Discussion Memorandum

  83. Do It Right The First Time - DRIFT

  84. Dollar-Value LIFO

  85. Domestic Production Activities Deduction

  86. Donee Beneficiary

  87. Double Declining Balance Depreciation Method

  88. Double Entry

  89. Double Irish With A Dutch Sandwich

  90. Drawing Account

  91. Dry Powder

  92. Dual Banking System

  93. Due From Account

  94. Due To Account

  95. DuPont Analysis

  96. Earning Potential

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

  98. Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or ...

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

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

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