Accounting (Fundamental Analysis) Terms

  1. Auditor's Report

  2. Average Annual Growth Rate - AAGR

  3. Average Collection Period

  4. Average Daily Balance Method

  5. Average Return

  6. Average-Cost Method

  7. Back Office

  8. Bad Debt Expense

  9. Bad Debt Recovery

  10. Base Currency

  11. Beginning Inventory - BI

  12. Behavioral Accounting

  13. Best Practices

  14. Big Four (or Big Five, Big Six, Big Eight)

  15. Bill-And-Hold Basis

  16. Black

  17. Black Friday

  18. Blended Rate

  19. Blind Entry

  20. Book Value

  21. Book-To-Market Ratio

  22. Bookout

  23. Boot

  24. Bridge Financing

  25. British Bankers Association - BBA

  26. Business Income

  27. Calendar Year

  28. Capital Account

  29. Capital Cost Allowance - CCA

  30. Capital Expenditure - CAPEX

  31. Capital Goods

  32. Capital Lease

  33. Capital Loss Carryover

  34. Capital Rationing

  35. Capital Stock

  36. Capitalization

  37. Capitalize

  38. Capitalized Lease Method

  39. Carrying Cost Of Inventory

  40. Carrying Value

  41. Cash Basis

  42. Cash Basis Taxpayer

  43. Cash Charge

  44. Cash Cost

  45. Cash Flow

  46. Cash Flow Statement

  47. Cash Return On Gross Investment - CROGI

  48. Cash-On-Cash Return

  49. Certified Financial Statement

  50. Certified Management Accountant - CMA

  51. Certified Public Accountant - CPA

  52. Charge-Off

  53. Chartered Financial Analyst - CFA

  54. Check Representment

  55. Closing Entry

  56. Comfort Letter

  57. Commoditize

  58. Community Currency

  59. Compound Return

  60. Comprehensive Income

  61. Comprehensive Tax Allocation

  62. Consignment

  63. Consolidate

  64. Constant Currencies

  65. Constructive Receipt

  66. Contingency

  67. Contingent Convertibles - CoCos

  68. Contingent Liability

  69. Continuous Net Settlement - CNS

  70. Contribution Margin

  71. Controller

  72. Core Earnings

  73. Core Liquidity

  74. Cost Accounting

  75. Cost Accounting Standards Board - CASB

  76. Cost Of Goods Sold - COGS

  77. Council Of Petroleum Accountants Societies - COPAS

  78. Coverage Ratio

  79. Credit

  80. Current Cost of Supplies - CCS

  81. Days Sales Of Inventory - DSI

  82. Days Sales Outstanding - DSO

  83. Days Working Capital

  84. Debit

  85. Debt Service

  86. Declining Balance Method

  87. Deferred Charge

  88. Deferred Income Tax

  89. Deferred Revenue

  90. Deferred Tax Liability

  91. Depletion

  92. Depreciated Cost

  93. Depreciation

  94. Diluted Earnings Per Share - Diluted EPS

  95. Dilutive Acquisition

  96. Direct Cost

  97. Direct Method

  98. Do It Right The First Time - DRIFT

  99. Dry Powder

  100. DuPont Analysis

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