Accounting (Fundamental Analysis) Terms

  1. Purchase And Assumption - P&A

  2. Purchase Order Lead Time

  3. Purchasing System

  4. Push Down Accounting

  5. PV10

  6. Qualified Opinion

  7. Qualifying Transaction

  8. Quality Of Earnings

  9. Quantitative Analysis

  10. Quarter - Q1, Q2, Q3, Q4

  11. Quasi-Reorganization

  12. Ratable Accrual Method

  13. Receivables

  14. Receivables Turnover Ratio

  15. Reconciliation

  16. Recoverable Reserves

  17. Recurring Debt

  18. Recycle Ratio

  19. Red

  20. Red Clause Letter Of Credit

  21. Red Ink

  22. Regulation W

  23. Regulatory Accounting Principles - RAP

  24. Regulatory Asset

  25. Related-Party Transaction

  26. Relationship Banking

  27. Relative Valuation Model

  28. Relevant Cost

  29. Remote Disbursement

  30. Rent Expense

  31. Reperforming Loan - RPL

  32. Replacement Chain Method

  33. Replacement Cost

  34. Repo 105

  35. Reporting Currency

  36. Repricing Opportunity

  37. Required Rate Of Return - RRR

  38. Residual Equity Theory

  39. Residual Value

  40. Restatement

  41. Restricted Asset

  42. Restricted Cash

  43. Restructuring Charge

  44. Retail Inventory Method

  45. Retainer Fee

  46. Retirement Contribution

  47. Retirement Method of Depreciation

  48. Return On Assets Managed - ROAM

  49. Return on Average Capital Employed - ROACE

  50. Return On Capital Gains

  51. Return On Net Assets - RONA

  52. Revaluation

  53. Revaluation Reserve

  54. Revenue Act Of 1862

  55. Revenue Agent

  56. Revenue Cap Regulation

  57. Revenue Deficit

  58. Revenue Recognition

  59. Revenue Ton Mile

  60. Reverse Auction

  61. Reverse Mortgage

  62. Reverse Swap

  63. Revocable Line Of Credit

  64. Ring Fence

  65. Ringfencing

  66. Rolling EPS

  67. Rule 10b-5

  68. Safe Harbor

  69. Sales Mix Variance

  70. Sales Price Variance

  71. Salvage Value

  72. Sarbanes-Oxley Act Of 2002 - SOX

  73. Scattergraph Method

  74. Scheffe's Test

  75. Scrap Value

  76. SEC Form 20-F

  77. SEC Form F-10

  78. SEC Form N-17f-1

  79. SEC Form N-17f-2

  80. SEC Form N-27D-1

  81. Secondary Reserves

  82. Section 179

  83. Securities Fraud

  84. Securities Subsidiary

  85. Segment

  86. Segment Margin

  87. Self-insure

  88. Semi-Variable Cost

  89. Semiannual

  90. Service Charge

  91. Settlement Date Accounting

  92. Shadow Pricing

  93. Shareholder Value Added - SVA

  94. Shell Branch

  95. Short Tax Year

  96. Short Term

  97. Short-Form Report

  98. Short-Term Debt

  99. Short-Term Loss

  100. Shrinkage

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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