Accounting (Fundamental Analysis) Terms

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  1. Cash Wages

  2. Construction Interest Expense

  3. Crop Method

  4. State Income Tax

  5. Chartered Trust And Estate Planner

  6. Due From Account

  7. Mark-To-Market Losses

  8. Business Asset

  9. Specific Use

  10. Brokerage Supervisor

  11. Cash Reserves

  12. Mark To Management

  13. Day Rate

  14. Breakage

  15. Excluding Items

  16. Average Margin Per User - AMPU

  17. On Account

  18. Pay Czar

  19. Static Gap

  20. Applied Cost

  21. Capitalized Cost

  22. Covered Bond

  23. Advanced Funded Pension Plan

  24. Calendar Year Accounting Incurred Losses

  25. Due To Account

  26. Advance Premium Fund

  27. Asset Depreciation Range - ADR

  28. Assignment Of Accounts Receivable

  29. Closed Account

  30. Federal Reserve Float

  31. Electronic Check Presentment - ECP

  32. Group Of 24 - G-24

  33. Asset Retirement Obligation

  34. Deposit Insurance Fund - DIF

  35. FDIC Problem Bank List

  36. Hedge Accounting

  37. Variable Prepaid Forward Contracts

  38. Currency Translation

  39. Contemporaneous Reserves

  40. Credit Denial

  41. Base II

  42. Chartered Accountant - CA

  43. Book Balance

  44. Controlled Disbursement

  45. Credit Ticket

  46. A-/A3

  47. A/A2

  48. AA+/Aa1

  49. Active Asset

  50. Associate In Insurance Accounting And Finance - AIAF

  51. Associate In Premium Auditing - APA

  52. B1/B+

  53. B2/B

  54. B3/B-

  55. Ba1/BB+

  56. Ba2/BB

  57. Fed Balance Sheet

  58. Marginal Cost Of Funds

  59. Certificate in Investment Performance Measurement - CIPM

  60. Country Club Billing

  61. Booth School of Business

  62. Capital Formation

  63. Columbia Business School

  64. Recoverable Reserves

  65. Wharton School

  66. Branch Office

  67. Revenue Act Of 1862

  68. SEC Form 20-F

  69. Accumulated Benefit Obligation

  70. Bailment

  71. Administrative Expenses

  72. Interpretive Letter

  73. Ledger Balance

  74. Liability Ledger

  75. Liability Management

  76. Minimum Balance

  77. Debit Ticket

  78. Footings

  79. Non-Recourse Expense

  80. Alternative Depreciation System - ADS

  81. Funds Management

  82. Interest Shortfall

  83. Internal Capital Generation Rate - ICGR

  84. Dual Banking System

  85. Pretax Operating Income - PTOI

  86. Financial Statements

  87. Future Capital Maintenance

  88. Net Income After Taxes - NIAT

  89. Spotting Clues In Qs

  90. Opco

  91. Unannualized

  92. EBITDA To Fixed Charges

  93. Spontaneous Assets

  94. Spontaneous Liabilities

  95. Terminal Capitalization Rate

  96. Underlying Cost

  97. Underlying Profit

  98. Asset-Light Debt

  99. Super Currency

  100. Securities Fraud

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