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. National Best Bid and Offer - NBBO

    A term applying to the SEC requirement that brokers must guarantee customers the best available ask price when they buy securities and the best available bid price when they sell securities.
  2. Maintenance Margin

    The minimum amount of equity that must be maintained in a margin account. In the context of the NYSE and FINRA, after an investor has bought securities on margin, the minimum required level of margin is 25% of the total market value of the securities in the margin account.
  3. Leased Bank Guarantee

    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
  4. Degree Of Financial Leverage - DFL

    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).
  5. Jeff Bezos

    Self-made billionaire Jeff Bezos is famous for founding online retail giant Amazon.com.
  6. Re-fracking

    Re-fracking is the practice of returning to older wells that had been fracked in the recent past to capitalize on newer, more effective extraction technology. Re-fracking can be effective on especially tight oil deposits – where the shale products low yields – to extend their productivity.
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