Accounting (Fundamental Analysis) Terms

  1. Official Committee Of Equity Security Holders

  2. Official Settlement Account

  3. Offshore Portfolio Investment Strategy - OPIS

  4. Oil Price to Natural Gas Ratio

  5. On Account

  6. One-Time Charge

  7. One-Time Item

  8. Onerous Contract

  9. Opco

  10. Operating Cash Flow - OCF

  11. Operating Cost

  12. Operating Earnings

  13. Operating Expense

  14. Operating Income

  15. Operating Income Before Depreciation And Amortization - OIBDA

  16. Operating Lease

  17. Operating Loss - OL

  18. Opinion Shopping

  19. Option Schedule

  20. Organic Sales

  21. Original Cost

  22. Other Comprehensive Basis of Accounting - OCBOA

  23. Other Current Assets - OCA

  24. Other Long-Term Liabilities

  25. Other Real Estate Owned - OREO

  26. Outbound Cash Flow

  27. Outlay Cost

  28. Outsourcing

  29. Over And Short

  30. Overall Turnover

  31. Overcapitalization

  32. Overcast

  33. Overextension

  34. Overhead

  35. Overhead Rate

  36. Overhead Ratio

  37. Overleveraged

  38. Passbook Loan

  39. Passive Activity Loss Rules

  40. Past Due Balance Method

  41. Pay Czar

  42. Payroll

  43. Pension Benefit Obligation - PBO

  44. Percentage Lease

  45. Percentage Of Completion Method

  46. Performance Audit

  47. Performance Budget

  48. Periodic Inventory

  49. Permanent Current Asset

  50. Permanently Restricted Assets

  51. Perpetual Inventory

  52. Personal Finance

  53. Personal Financial Specialist - PFS

  54. Personal-Service Activity

  55. Petty Cash

  56. Piecemeal Opinion

  57. Placed In Service

  58. Plottage

  59. Point Of Sale - POS

  60. Pooled Cost Of Funds

  61. Pooled Internal Rate Of Return - PIRR

  62. Pooling Of Interests

  63. Portfolio Margin

  64. Positive Confirmation

  65. Preaudit

  66. Prepackaged Bankruptcy

  67. Prepayment Privilege

  68. Pretax Contribution

  69. Pretax Earnings

  70. Pretax Operating Income - PTOI

  71. Pretax Profit Margin

  72. Previous Balance Method

  73. Price to Tangible Book Value - PTBV

  74. Price-To-Cash-Flow Ratio

  75. Price-To-Innovation-Adjusted Earnings

  76. Prime Cost

  77. Private Sector Adjustment Factor - PSAF

  78. Pro Forma

  79. Pro-Forma Earnings

  80. Pro-Forma Forecast

  81. Problem Loan

  82. Problem Loan Ratio

  83. Production Cost

  84. Production Credit Association - PCA

  85. Production Per Share

  86. Production Volume Variance

  87. Profit

  88. Profit and Loss Statement - P&L

  89. Profit Before Tax - PBT

  90. Progress Billings

  91. Progressive Tax

  92. Promotion Expense

  93. Proof Of Deposit - POD

  94. Property, Plant And Equipment - PP&E

  95. Proportional Consolidation

  96. Provision For Credit Losses - PCL

  97. Public Company Accounting Oversight Board - PCAOB

  98. Public Unit Account

  99. Purchase Acquisition

  100. Purchase And Assumption - P&A

Hot Definitions
  1. Oil Reserves

    An estimate of the amount of crude oil located in a particular economic region. Oil reserves must have the potential of being extracted under current technological constraints. For example, if oil pools are located at unattainable depths, they would not be considered part of the nation's reserves.
  2. Joint Venture - JV

    A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task. This task can be a new project or any other business activity. In a joint venture (JV), each of the participants is responsible for profits, losses and costs associated with it.
  3. Aggregate Risk

    The exposure of a bank, financial institution, or any type of major investor to foreign exchange contracts - both spot and forward - from a single counterparty or client. Aggregate risk in forex may also be defined as the total exposure of an entity to changes or fluctuations in currency rates.
  4. Organic Growth

    The growth rate that a company can achieve by increasing output and enhancing sales. This excludes any profits or growth acquired from takeovers, acquisitions or mergers. Takeovers, acquisitions and mergers do not bring about profits generated within the company, and are therefore not considered organic.
  5. 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.
  6. 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.
Trading Center