Accounting (Fundamental Analysis) Terms

  1. Liquidation Value

  2. Liquidator

  3. Liquidity Coverage Ratio - LCR

  4. Liquidity Gap

  5. Loan-To-Cost Ratio - LTC

  6. Loan-To-Deposit Ratio - LTD

  7. Logistics

  8. Logo

  9. Long Term Debt To Total Assets Ratio

  10. Long-Term Liabilities

  11. Look Thru

  12. Look-Through Earnings

  13. Loss Carryback

  14. Loss Carryforward

  15. Loss Given Default - LGD

  16. Lot Relief Method

  17. Lower of Cost and Market Method

  18. Macro Accounting

  19. Make To Stock - MTS

  20. Management Audit

  21. Managerial Accounting

  22. Marginal Cost Of Funds

  23. Mark To Management

  24. Mark To Market - MTM

  25. Mark To Model

  26. Mark-To-Market Losses

  27. Market Psychology

  28. Master Of Business Administration - MBA

  29. Means Test

  30. Mental Accounting

  31. Merger Deficit

  32. Metcalf Report

  33. Mezzanine Debt

  34. Micro Accounting

  35. Minimum Balance

  36. Minimum Lease Payments

  37. Minority Interest

  38. Modified Accrual Accounting

  39. Modified Book Value

  40. Modified Cash Basis

  41. Monetary Item

  42. Morbidity Rate

  43. Most Recent Quarter - MRQ

  44. National Association Of Certified Valuation Analysts - NACVA

  45. National Association Of State Boards Of Accountancy - NASBA

  46. National Income Accounting

  47. Near Money

  48. Negative Assurance

  49. Negative Confirmation

  50. Negative Float

  51. Negative Goodwill

  52. Negative Return

  53. Net Asset Value Per Share - NAVPS

  54. Net Charge Off - NCO

  55. Net Charge-Off Rate

  56. Net Debt To EBITDA Ratio

  57. Net Income - NI

  58. Net Income After Taxes - NIAT

  59. Net Lending

  60. Net Of Tax

  61. Net Operating Income - NOI

  62. Net Operating Loss - NOL

  63. Net Operating Profit Less Adjusted Taxes - NOPLAT

  64. Net Payoff

  65. Net Present Value Of Growth Opportunities - NPVGO

  66. Net Profits Interest

  67. Net Realizable Value - NRV

  68. Net Receivables

  69. Net Worth

  70. Next-In, First-Out - NIFO

  71. Non-Cash Charge

  72. Non-Core Assets

  73. Non-Core Item

  74. Non-GAAP Earnings

  75. Non-Interest Income

  76. Non-Member Banks

  77. Non-Operating Cash Flows

  78. Non-Performing Asset - NPA

  79. Non-Recourse Expense

  80. Non-Sufficient Funds - NSF

  81. Nonaccrual Experience Method - NAE

  82. Nonaccrual Loan

  83. Noncash Item

  84. Noncredit Services

  85. Noncurrent Assets

  86. Noncurrent Liabilities

  87. Noninterest Expense

  88. Nonledger Asset

  89. Nonmonetary Assets

  90. Nonmonetary Transaction

  91. Nonrecurring Charge

  92. Nonrecurring Gain Or Loss

  93. Normal Profit

  94. Normal Wear-And-Tear

  95. Notice To Creditors

  96. Nouriel Roubini

  97. Obsolete Inventory

  98. Off Balance Sheet - OBS

  99. Off-Balance-Sheet Financing

  100. Office Audit

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    A ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in earnings before interest and taxes (EBIT).
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