Accounting (Fundamental Analysis) Terms

  1. One-Time Charge

  2. One-Time Item

  3. Onerous Contract

  4. Opco

  5. Operating Cash Flow - OCF

  6. Operating Cost

  7. Operating Earnings

  8. Operating Expense

  9. Operating Income

  10. Operating Income Before Depreciation And Amortization - OIBDA

  11. Operating Lease

  12. Operating Loss - OL

  13. Opinion Shopping

  14. Option Schedule

  15. Organic Sales

  16. Original Cost

  17. Other Comprehensive Basis of Accounting - OCBOA

  18. Other Current Assets - OCA

  19. Other Long-Term Liabilities

  20. Other Real Estate Owned - OREO

  21. Outbound Cash Flow

  22. Outlay Cost

  23. Outsourcing

  24. Over And Short

  25. Overall Turnover

  26. Overcapitalization

  27. Overcast

  28. Overextension

  29. Overhead

  30. Overhead Rate

  31. Overhead Ratio

  32. Overleveraged

  33. Passbook Loan

  34. Passive Activity Loss Rules

  35. Past Due Balance Method

  36. Pay Czar

  37. Payroll

  38. Pension Benefit Obligation - PBO

  39. Percentage Lease

  40. Percentage Of Completion Method

  41. Performance Audit

  42. Performance Budget

  43. Periodic Inventory

  44. Permanent Current Asset

  45. Permanently Restricted Assets

  46. Perpetual Inventory

  47. Personal Finance

  48. Personal Financial Specialist - PFS

  49. Personal-Service Activity

  50. Petty Cash

  51. Piecemeal Opinion

  52. Placed In Service

  53. Plottage

  54. Point Of Sale - POS

  55. Pooled Cost Of Funds

  56. Pooled Internal Rate Of Return - PIRR

  57. Pooling Of Interests

  58. Portfolio Margin

  59. Positive Confirmation

  60. Preaudit

  61. Prepackaged Bankruptcy

  62. Prepayment Privilege

  63. Pretax Contribution

  64. Pretax Earnings

  65. Pretax Operating Income - PTOI

  66. Pretax Profit Margin

  67. Previous Balance Method

  68. Price to Tangible Book Value - PTBV

  69. Price-To-Cash-Flow Ratio

  70. Price-To-Innovation-Adjusted Earnings

  71. Prime Cost

  72. Private Sector Adjustment Factor - PSAF

  73. Pro Forma

  74. Pro-Forma Earnings

  75. Pro-Forma Forecast

  76. Problem Loan

  77. Problem Loan Ratio

  78. Production Cost

  79. Production Credit Association - PCA

  80. Production Per Share

  81. Production Volume Variance

  82. Profit

  83. Profit and Loss Statement - P&L

  84. Profit Before Tax - PBT

  85. Progress Billings

  86. Progressive Tax

  87. Promotion Expense

  88. Proof Of Deposit - POD

  89. Property, Plant And Equipment - PP&E

  90. Proportional Consolidation

  91. Provision For Credit Losses - PCL

  92. Public Company Accounting Oversight Board - PCAOB

  93. Public Unit Account

  94. Purchase Acquisition

  95. Purchase And Assumption - P&A

  96. Purchase Order Lead Time

  97. Purchasing System

  98. Push Down Accounting

  99. PV10

  100. Qualified Opinion

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