Accounting (Fundamental Analysis) Terms

  1. Purchase Order Lead Time

  2. Purchasing System

  3. Push Down Accounting

  4. PV10

  5. Qualified Opinion

  6. Qualifying Transaction

  7. Quality Of Earnings

  8. Quantitative Analysis

  9. Quarter - Q1, Q2, Q3, Q4

  10. Quasi-Reorganization

  11. Ratable Accrual Method

  12. Receivables

  13. Receivables Turnover Ratio

  14. Reconciliation

  15. Recoverable Reserves

  16. Recurring Debt

  17. Recycle Ratio

  18. Red

  19. Red Clause Letter Of Credit

  20. Red Ink

  21. Regulation W

  22. Regulatory Accounting Principles - RAP

  23. Regulatory Asset

  24. Related-Party Transaction

  25. Relationship Banking

  26. Relative Valuation Model

  27. Relevant Cost

  28. Remote Disbursement

  29. Rent Expense

  30. Reperforming Loan - RPL

  31. Replacement Chain Method

  32. Replacement Cost

  33. Repo 105

  34. Reporting Currency

  35. Repricing Opportunity

  36. Required Rate Of Return - RRR

  37. Residual Equity Theory

  38. Residual Value

  39. Restatement

  40. Restricted Asset

  41. Restricted Cash

  42. Restructuring Charge

  43. Retail Inventory Method

  44. Retainer Fee

  45. Retirement Contribution

  46. Retirement Method of Depreciation

  47. Return On Assets Managed - ROAM

  48. Return on Average Capital Employed - ROACE

  49. Return On Capital Gains

  50. Return On Net Assets - RONA

  51. Revaluation

  52. Revaluation Reserve

  53. Revenue Act Of 1862

  54. Revenue Agent

  55. Revenue Cap Regulation

  56. Revenue Deficit

  57. Revenue Recognition

  58. Revenue Ton Mile

  59. Reverse Auction

  60. Reverse Mortgage

  61. Reverse Swap

  62. Revocable Line Of Credit

  63. Ring Fence

  64. Ringfencing

  65. Rolling EPS

  66. Rule 10b-5

  67. Safe Harbor

  68. Sales Mix Variance

  69. Sales Price Variance

  70. Salvage Value

  71. Sarbanes-Oxley Act Of 2002 - SOX

  72. Scattergraph Method

  73. Scheffe's Test

  74. Scrap Value

  75. SEC Form 20-F

  76. SEC Form F-10

  77. SEC Form N-17f-1

  78. SEC Form N-17f-2

  79. SEC Form N-27D-1

  80. Secondary Reserves

  81. Section 179

  82. Securities Fraud

  83. Securities Subsidiary

  84. Segment

  85. Segment Margin

  86. Self-insure

  87. Semi-Variable Cost

  88. Semiannual

  89. Service Charge

  90. Settlement Date Accounting

  91. Shadow Pricing

  92. Shareholder Value Added - SVA

  93. Shell Branch

  94. Short Tax Year

  95. Short Term

  96. Short-Form Report

  97. Short-Term Debt

  98. Short-Term Loss

  99. Shrinkage

  100. Sight Draft

Hot Definitions
  1. Federal Reserve Note

    The most accurate term used to describe the paper currency (dollar bills) circulated in the United States. These Federal Reserve Notes are printed by the U.S. Treasury at the instruction of the Federal Reserve member banks, who also act as the clearinghouse for local banks that need to increase or reduce their supply of cash on hand.
  2. Benchmark Bond

    A bond that provides a standard against which the performance of other bonds can be measured. Government bonds are almost always used as benchmark bonds. Also referred to as "benchmark issue" or "bellwether issue".
  3. Market Capitalization

    The total dollar market value of all of a company's outstanding shares. Market capitalization is calculated by multiplying a company's shares outstanding by the current market price of one share. The investment community uses this figure to determine a company's size, as opposed to sales or total asset figures.
  4. Oil Reserves

    An estimate of the amount of crude oil located in a particular economic region. Oil reserves must have the potential of being extracted under current technological constraints. For example, if oil pools are located at unattainable depths, they would not be considered part of the nation's reserves.
  5. Joint Venture - JV

    A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task. This task can be a new project or any other business activity. In a joint venture (JV), each of the participants is responsible for profits, losses and costs associated with it.
  6. Aggregate Risk

    The exposure of a bank, financial institution, or any type of major investor to foreign exchange contracts - both spot and forward - from a single counterparty or client. Aggregate risk in forex may also be defined as the total exposure of an entity to changes or fluctuations in currency rates.
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