Accounting (Fundamental Analysis) Terms

  1. Office Audit

  2. Official Committee Of Equity Security Holders

  3. Official Settlement Account

  4. Offshore Portfolio Investment Strategy - OPIS

  5. Oil Price to Natural Gas Ratio

  6. On Account

  7. One-Time Charge

  8. One-Time Item

  9. Onerous Contract

  10. Opco

  11. Operating Cash Flow - OCF

  12. Operating Cost

  13. Operating Earnings

  14. Operating Expense

  15. Operating Income

  16. Operating Income Before Depreciation And Amortization - OIBDA

  17. Operating Lease

  18. Operating Loss - OL

  19. Opinion Shopping

  20. Option Schedule

  21. Organic Sales

  22. Original Cost

  23. Other Comprehensive Basis of Accounting - OCBOA

  24. Other Current Assets - OCA

  25. Other Long-Term Liabilities

  26. Other Real Estate Owned - OREO

  27. Outbound Cash Flow

  28. Outlay Cost

  29. Outsourcing

  30. Over And Short

  31. Overall Turnover

  32. Overcapitalization

  33. Overcast

  34. Overextension

  35. Overhead

  36. Overhead Rate

  37. Overhead Ratio

  38. Overleveraged

  39. Passbook Loan

  40. Passive Activity Loss Rules

  41. Past Due Balance Method

  42. Pay Czar

  43. Payroll

  44. Pension Benefit Obligation - PBO

  45. Percentage Lease

  46. Percentage Of Completion Method

  47. Performance Audit

  48. Performance Budget

  49. Periodic Inventory

  50. Permanent Current Asset

  51. Permanently Restricted Assets

  52. Perpetual Inventory

  53. Personal Finance

  54. Personal Financial Specialist - PFS

  55. Personal-Service Activity

  56. Petty Cash

  57. Piecemeal Opinion

  58. Placed In Service

  59. Plottage

  60. Point Of Sale - POS

  61. Pooled Cost Of Funds

  62. Pooled Internal Rate Of Return - PIRR

  63. Pooling Of Interests

  64. Portfolio Margin

  65. Positive Confirmation

  66. Preaudit

  67. Prepackaged Bankruptcy

  68. Prepayment Privilege

  69. Pretax Contribution

  70. Pretax Earnings

  71. Pretax Operating Income - PTOI

  72. Pretax Profit Margin

  73. Previous Balance Method

  74. Price to Tangible Book Value - PTBV

  75. Price-To-Cash-Flow Ratio

  76. Price-To-Innovation-Adjusted Earnings

  77. Prime Cost

  78. Private Sector Adjustment Factor - PSAF

  79. Pro Forma

  80. Pro-Forma Earnings

  81. Pro-Forma Forecast

  82. Problem Loan

  83. Problem Loan Ratio

  84. Production Cost

  85. Production Credit Association - PCA

  86. Production Per Share

  87. Production Volume Variance

  88. Profit

  89. Profit and Loss Statement - P&L

  90. Profit Before Tax - PBT

  91. Progress Billings

  92. Progressive Tax

  93. Promotion Expense

  94. Proof Of Deposit - POD

  95. Property, Plant And Equipment - PP&E

  96. Proportional Consolidation

  97. Provision For Credit Losses - PCL

  98. Public Company Accounting Oversight Board - PCAOB

  99. Public Unit Account

  100. Purchase Acquisition

Hot Definitions
  1. Market Segmentation

    A marketing term referring to the aggregating of prospective buyers into groups (segments) that have common needs and will respond similarly to a marketing action. Market segmentation enables companies to target different categories of consumers who perceive the full value of certain products and services differently from one another.
  2. Effective Annual Interest Rate

    An investment's annual rate of interest when compounding occurs more often than once a year. Calculated as the following:
  3. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option is purchased and the lower premium option is sold - both at the same time. The higher the debit spread, the greater the initial cash outflow the investor will incur on the transaction.
  4. Odious Debt

    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious debt when government leaders use borrowed funds in ways that don't benefit or even oppress citizens. Some legal scholars argue that successor governments should not be held accountable for odious debt incurred by earlier regimes, but there is no consensus on how odious debt should actually be treated.
  5. Takeover

    A corporate action where an acquiring company makes a bid for an acquiree. If the target company is publicly traded, the acquiring company will make an offer for the outstanding shares.
  6. Harvest Strategy

    A strategy in which investment in a particular line of business is reduced or eliminated because the revenue brought in by additional investment would not warrant the expense. A harvest strategy is employed when a line of business is considered to be a cash cow, meaning that the brand is mature and is unlikely to grow if more investment is added.
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