Accounting (Fundamental Analysis) Terms

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

  2. Earnings Before Tax - EBT

  3. Earnings Management

  4. Earnings Per Share - EPS

  5. EBIT/EV Multiple

  6. EBITDA To Fixed Charges

  7. EBITDA/EV Multiple

  8. EBITDARM

  9. Economic Capital

  10. Economic Life

  11. Economic Profit (Or Loss)

  12. EDGAR Public Dissemination Service (PDS) System

  13. Effective Interest Method

  14. Efficiency Variance

  15. Electronic Check Presentment - ECP

  16. Emerging Issues Task Force - EITF

  17. Emerging Market Economy

  18. Encumbrance

  19. Ending Inventory

  20. Energy Risk Professional - ERP

  21. Enron

  22. Enroned

  23. Enronomics

  24. Entity Theory

  25. Equity Accounting

  26. Equity Method

  27. Equivalent Annual Annuity Approach - EAA

  28. Equivalent Annual Cost - EAC

  29. Erosion

  30. Error Of Principle

  31. Escalator Clause

  32. European Currency Unit - ECU

  33. EV/2P Ratio

  34. Event Of Default

  35. Exceptional Item

  36. Excluding Items

  37. Exempt-Interest Dividend

  38. Expense

  39. Expense Ratio

  40. Exploratory Well

  41. Exposure Draft

  42. Extended Normal Costing

  43. eXtensible Business Reporting Language - XBRL

  44. Extraordinary Repairs

  45. Factor

  46. Farm Income

  47. FASB 157

  48. FDIC Problem Bank List

  49. Fed Balance Sheet

  50. Federal Reserve Bank Of New York

  51. Federal Reserve Bank Of Philadelphia

  52. Federal Reserve Float

  53. Fee Structure

  54. Field Audit

  55. Financial Accounting

  56. Financial Accounting Foundation - FAF

  57. Financial Accounting Standards Board - FASB

  58. Financial Analysis

  59. Financial Forensics

  60. Financial Shenanigans

  61. Financial Statement Analysis

  62. Financial Statements

  63. Financial System

  64. Fine Print

  65. Finite Reinsurance

  66. First In, Still Here - FISH

  67. Fiscal Year - FY

  68. Fiscal Year-End

  69. Fixed Capital

  70. Fixed Charge

  71. Flexible Manufacturing System - FMS

  72. Float

  73. Floating Lien

  74. Floor Planning

  75. Flotation Cost

  76. Flow Of Costs

  77. Folio Number

  78. Footings

  79. Footnotes To The Financial Statements

  80. Foreign Bank Supervision Enhancement Act - FBSEA

  81. Foreign Debt

  82. Forensic Accounting

  83. Forensic Audit

  84. Form 8606

  85. Free Cash Flow - FCF

  86. Free Cash Flow Per Share

  87. Free Cash Flow To Sales

  88. Free Cash Flow Yield

  89. Fudget

  90. Full Costing

  91. Full Stock

  92. Full-Cost Method

  93. Fully Depreciated Asset

  94. Functional Currency

  95. Fund

  96. Fund Company

  97. Fundamental Analysis

  98. Funds Available For Distribution - FAD

  99. Funds Management

  100. Future Capital Maintenance

Hot Definitions
  1. Family Limited Partnership - FLP

    A type of partnership designed to centralize family business or investment accounts. FLPs pool together a family's assets into one single family-owned business partnership that family members own shares of. FLPs are frequently used as an estate tax minimization strategy, as shares in the FLP can be transferred between generations, at lower taxation rates than would be applied to the partnership's holdings.
  2. Yield Burning

    The illegal practice of underwriters marking up the prices on bonds for the purpose of reducing the yield on the bond. This practice, referred to as "burning the yield," is done after the bond is placed in escrow for an investor who is awaiting repayment.
  3. Marginal Analysis

    An examination of the additional benefits of an activity compared to the additional costs of that activity. Companies use marginal analysis as a decision-making tool to help them maximize their profits. Individuals unconsciously use marginal analysis to make a host of everyday decisions. Marginal analysis is also widely used in microeconomics when analyzing how a complex system is affected by marginal manipulation of its comprising variables.
  4. Treasury Inflation Protected Securities - TIPS

    A treasury security that is indexed to inflation in order to protect investors from the negative effects of inflation. TIPS are considered an extremely low-risk investment since they are backed by the U.S. government and since their par value rises with inflation, as measured by the Consumer Price Index, while their interest rate remains fixed.
  5. Gilt-Edged Switching

    The selling and repurchasing of certain high-grade stocks or bonds to capture profits. Gilt-edged switching involves gilt-edged security, which can be high-grade stock or bond issued by a financially stable company such as the Blue Chip companies or by certain governments.
  6. Master Limited Partnership - MLP

    A type of limited partnership that is publicly traded. There are two types of partners in this type of partnership: The limited partner is the person or group that provides the capital to the MLP and receives periodic income distributions from the MLP's cash flow, whereas the general partner is the party responsible for managing the MLP's affairs and receives compensation that is linked to the performance of the venture.
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