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. Expanded Accounting Equation

  39. Expense

  40. Expense Ratio

  41. Exploratory Well

  42. Exposure Draft

  43. Extended Normal Costing

  44. eXtensible Business Reporting Language - XBRL

  45. Extraordinary Repairs

  46. Factor

  47. Farm Income

  48. FASB 157

  49. FDIC Problem Bank List

  50. Fed Balance Sheet

  51. Federal Reserve Bank Of New York

  52. Federal Reserve Bank Of Philadelphia

  53. Federal Reserve Float

  54. Fee Structure

  55. Field Audit

  56. Financial Accounting

  57. Financial Accounting Foundation - FAF

  58. Financial Accounting Standards Board - FASB

  59. Financial Analysis

  60. Financial Forensics

  61. Financial Shenanigans

  62. Financial Statement Analysis

  63. Financial Statements

  64. Financial System

  65. Fine Print

  66. Finite Reinsurance

  67. First In, Still Here - FISH

  68. Fiscal Year - FY

  69. Fiscal Year-End

  70. Fixed Capital

  71. Fixed Charge

  72. Flexible Manufacturing System - FMS

  73. Float

  74. Floating Lien

  75. Floor Planning

  76. Flotation Cost

  77. Flow Of Costs

  78. Folio Number

  79. Footings

  80. Footnotes To The Financial Statements

  81. Foreign Bank Supervision Enhancement Act - FBSEA

  82. Foreign Debt

  83. Forensic Accounting

  84. Forensic Audit

  85. Form 8606

  86. Free Cash Flow - FCF

  87. Free Cash Flow Per Share

  88. Free Cash Flow To Sales

  89. Free Cash Flow Yield

  90. Fudget

  91. Full Costing

  92. Full Stock

  93. Full-Cost Method

  94. Fully Depreciated Asset

  95. Functional Currency

  96. Fund

  97. Fund Company

  98. Fundamental Analysis

  99. Funds Available For Distribution - FAD

  100. Funds Management

Hot Definitions
  1. Walras' Law

    An economics law that suggests that the existence of excess supply in one market must be matched by excess demand in another market so that it balances out. So when examining a specific market, if all other markets are in equilibrium, Walras' Law asserts that the examined market is also in equilibrium.
  2. Market Segmentation

    A marketing term referring to the aggregating of prospective buyers into groups (segments) that have common needs and will respond similarly to a marketing action. Market segmentation enables companies to target different categories of consumers who perceive the full value of certain products and services differently from one another.
  3. Effective Annual Interest Rate

    An investment's annual rate of interest when compounding occurs more often than once a year. Calculated as the following:
  4. 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.
  5. 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.
  6. 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.
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