Accounting (Fundamental Analysis) Terms

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  1. Contingent Payment Sale

  2. Continuing Operations

  3. Continuous Audit

  4. Continuous Net Settlement - CNS

  5. Continuous Operations

  6. Contra Account

  7. Contra Liability Account

  8. Contribution Margin

  9. Controlled Disbursement

  10. Controller

  11. Conventional Cash Flow

  12. Cookie Jar Accounting

  13. Core Assets

  14. Core Capital

  15. Core Earnings

  16. Core Liquidity

  17. Correspondent Bank

  18. Cost-Plus Contract

  19. Cost-Volume Profit Analysis

  20. Cost Accounting

  21. Cost Accounting Standards Board - CASB

  22. Cost Center

  23. Cost Control

  24. Cost Cutting

  25. Cost Depletion

  26. Cost Of Goods Sold - COGS

  27. Cost Of Revenue

  28. Council Of Petroleum Accountants Societies - COPAS

  29. Countermand

  30. Country Club Billing

  31. Coverage Ratio

  32. Covered Bond

  33. Creative Accounting

  34. Credit

  35. Credit Analyst

  36. Credit Denial

  37. Credit Ticket

  38. Crop Method

  39. Cross-Firing Scam

  40. Cross-Listing

  41. Cumulative Translation Adjustment - CTA

  42. Currency Translation

  43. Current Cost of Supplies - CCS

  44. Cycle Billing

  45. Dangling Debit

  46. Day Rate

  47. Days Payable Outstanding - DPO

  48. Days Sales Of Inventory - DSI

  49. Days Sales Outstanding - DSO

  50. Days Working Capital

  51. Debit

  52. Debit Memorandum

  53. Debit Note

  54. Debit Ticket

  55. Debt Service

  56. Declining Balance Method

  57. Deferred Billing

  58. Deferred Charge

  59. Deferred Credit

  60. Deferred Equity

  61. Deferred Income Tax

  62. Deferred Payment Annuity

  63. Deferred Revenue

  64. Deferred Tax Asset

  65. Deferred Tax Liability

  66. Departmental Rate

  67. Depletion

  68. Deposit Insurance Fund - DIF

  69. Deposit In Transit

  70. Depreciated Cost

  71. Depreciation

  72. Depreciation, Depletion and Amortization – DD&A

  73. Detection Risk

  74. Diluted Earnings Per Share - Diluted EPS

  75. Diluted Normalized Earnings Per Share

  76. Dilutive Acquisition

  77. Direct Cost

  78. Direct Method

  79. Disbursement

  80. Discontinued Operations

  81. Discounted After-Tax Cash Flow

  82. Discounted Payback Period

  83. Discovery Value Accounting

  84. Discrete Compounding

  85. Discussion Memorandum

  86. Do It Right The First Time - DRIFT

  87. Dollar-Value LIFO

  88. Domestic Production Activities Deduction

  89. Donee Beneficiary

  90. Double Declining Balance Depreciation Method

  91. Double Entry

  92. Double Irish With A Dutch Sandwich

  93. Drawing Account

  94. Dry Powder

  95. Dual Banking System

  96. Due From Account

  97. Due To Account

  98. DuPont Analysis

  99. Earning Potential

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

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