Accounting (Fundamental Analysis) Terms

  1. Off-Balance-Sheet Financing

  2. Off Balance Sheet - OBS

  3. Office Audit

  4. Official Committee Of Equity Security Holders

  5. Official Settlement Account

  6. Offshore Portfolio Investment Strategy - OPIS

  7. Oil Price to Natural Gas Ratio

  8. On Account

  9. One-Time Charge

  10. One-Time Item

  11. Onerous Contract

  12. Opco

  13. Operating Cash Flow - OCF

  14. Operating Cost

  15. Operating Earnings

  16. Operating Expense

  17. Operating Income

  18. Operating Income Before Depreciation And Amortization - OIBDA

  19. Operating Lease

  20. Operating Loss - OL

  21. Opinion Shopping

  22. Option Schedule

  23. Organic Sales

  24. Original Cost

  25. Other Comprehensive Basis of Accounting - OCBOA

  26. Other Current Assets - OCA

  27. Other Long-Term Liabilities

  28. Other Real Estate Owned - OREO

  29. Outbound Cash Flow

  30. Outlay Cost

  31. Outsourcing

  32. Overall Turnover

  33. Over And Short

  34. Overcapitalization

  35. Overcast

  36. Overextension

  37. Overhead

  38. Overhead Rate

  39. Overhead Ratio

  40. Overleveraged

  41. Passbook Loan

  42. Passive Activity Loss Rules

  43. Past Due Balance Method

  44. Pay Czar

  45. Payroll

  46. Pension Benefit Obligation - PBO

  47. Percentage Lease

  48. Percentage Of Completion Method

  49. Performance Audit

  50. Performance Budget

  51. Periodic Inventory

  52. Permanent Current Asset

  53. Permanently Restricted Assets

  54. Perpetual Inventory

  55. Personal-Service Activity

  56. Personal Finance

  57. Personal Financial Specialist - PFS

  58. Petty Cash

  59. Piecemeal Opinion

  60. Placed In Service

  61. Plottage

  62. Point Of Sale - POS

  63. Pooled Cost Of Funds

  64. Pooled Internal Rate Of Return - PIRR

  65. Pooling Of Interests

  66. Portfolio Margin

  67. Positive Confirmation

  68. Preaudit

  69. Prepackaged Bankruptcy

  70. Prepayment Privilege

  71. Pretax Contribution

  72. Pretax Earnings

  73. Pretax Operating Income - PTOI

  74. Pretax Profit Margin

  75. Previous Balance Method

  76. Price-To-Cash-Flow Ratio

  77. Price-To-Innovation-Adjusted Earnings

  78. Price to Tangible Book Value - PTBV

  79. Prime Cost

  80. Private Sector Adjustment Factor - PSAF

  81. Pro-Forma Earnings

  82. Pro-Forma Forecast

  83. Problem Loan

  84. Problem Loan Ratio

  85. Production Cost

  86. Production Credit Association - PCA

  87. Production Per Share

  88. Production Volume Variance

  89. Profit

  90. Profit and Loss Statement - P&L

  91. Profit Before Tax - PBT

  92. Pro Forma

  93. Progress Billings

  94. Progressive Tax

  95. Promotion Expense

  96. Proof Of Deposit - POD

  97. Property, Plant And Equipment - PP&E

  98. Proportional Consolidation

  99. Provision For Credit Losses - PCL

  100. Public Company Accounting Oversight Board - PCAOB

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