Accounting (Fundamental Analysis) Terms

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  1. Continuous Audit

  2. Continuous Net Settlement - CNS

  3. Continuous Operations

  4. Contra Account

  5. Contra Liability Account

  6. Contribution Margin

  7. Controlled Disbursement

  8. Controller

  9. Conventional Cash Flow

  10. Cookie Jar Accounting

  11. Core Assets

  12. Core Capital

  13. Core Earnings

  14. Core Liquidity

  15. Correspondent Bank

  16. Cost-Plus Contract

  17. Cost-Volume Profit Analysis

  18. Cost Accounting

  19. Cost Accounting Standards Board - CASB

  20. Cost Center

  21. Cost Control

  22. Cost Cutting

  23. Cost Depletion

  24. Cost Of Goods Sold - COGS

  25. Cost Of Revenue

  26. Council Of Petroleum Accountants Societies - COPAS

  27. Countermand

  28. Country Club Billing

  29. Coverage Ratio

  30. Covered Bond

  31. Creative Accounting

  32. Credit

  33. Credit Analyst

  34. Credit Denial

  35. Credit Ticket

  36. Crop Method

  37. Cross-Firing Scam

  38. Cross-Listing

  39. Cumulative Translation Adjustment - CTA

  40. Currency Translation

  41. Current Cost of Supplies - CCS

  42. Cycle Billing

  43. Dangling Debit

  44. Day Rate

  45. Days Payable Outstanding - DPO

  46. Days Sales Of Inventory - DSI

  47. Days Sales Outstanding - DSO

  48. Days Working Capital

  49. Debit

  50. Debit Memorandum

  51. Debit Note

  52. Debit Ticket

  53. Debt Service

  54. Declining Balance Method

  55. Deferred Billing

  56. Deferred Charge

  57. Deferred Credit

  58. Deferred Equity

  59. Deferred Income Tax

  60. Deferred Payment Annuity

  61. Deferred Revenue

  62. Deferred Tax Asset

  63. Deferred Tax Liability

  64. Departmental Rate

  65. Depletion

  66. Deposit Insurance Fund - DIF

  67. Deposit In Transit

  68. Depreciated Cost

  69. Depreciation

  70. Depreciation, Depletion and Amortization – DD&A

  71. Detection Risk

  72. Diluted Earnings Per Share - Diluted EPS

  73. Diluted Normalized Earnings Per Share

  74. Dilutive Acquisition

  75. Direct Cost

  76. Direct Method

  77. Disbursement

  78. Discontinued Operations

  79. Discounted After-Tax Cash Flow

  80. Discounted Payback Period

  81. Discovery Value Accounting

  82. Discrete Compounding

  83. Discussion Memorandum

  84. Do It Right The First Time - DRIFT

  85. Dollar-Value LIFO

  86. Domestic Production Activities Deduction

  87. Donee Beneficiary

  88. Double Declining Balance Depreciation Method

  89. Double Entry

  90. Double Irish With A Dutch Sandwich

  91. Drawing Account

  92. Dry Powder

  93. Dual Banking System

  94. Due From Account

  95. Due To Account

  96. DuPont Analysis

  97. Earning Potential

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

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

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

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