Accounting (Fundamental Analysis) Terms

  1. Obsolete Inventory

  2. Off-Balance-Sheet Financing

  3. Off Balance Sheet - OBS

  4. Office Audit

  5. Official Committee Of Equity Security Holders

  6. Official Settlement Account

  7. Offshore Portfolio Investment Strategy - OPIS

  8. Oil Price to Natural Gas Ratio

  9. On Account

  10. One-Time Charge

  11. One-Time Item

  12. Onerous Contract

  13. Opco

  14. Operating Cash Flow - OCF

  15. Operating Cost

  16. Operating Earnings

  17. Operating Expense

  18. Operating Income

  19. Operating Income Before Depreciation And Amortization - OIBDA

  20. Operating Lease

  21. Operating Loss - OL

  22. Opinion Shopping

  23. Option Schedule

  24. Organic Sales

  25. Original Cost

  26. Other Comprehensive Basis of Accounting - OCBOA

  27. Other Current Assets - OCA

  28. Other Long-Term Liabilities

  29. Other Real Estate Owned - OREO

  30. Outbound Cash Flow

  31. Outlay Cost

  32. Outsourcing

  33. Overall Turnover

  34. Over And Short

  35. Overcapitalization

  36. Overcast

  37. Overextension

  38. Overhead

  39. Overhead Rate

  40. Overhead Ratio

  41. Overleveraged

  42. Passbook Loan

  43. Passive Activity Loss Rules

  44. Past Due Balance Method

  45. Pay Czar

  46. Payroll

  47. Pension Benefit Obligation - PBO

  48. Percentage Lease

  49. Percentage Of Completion Method

  50. Performance Audit

  51. Performance Budget

  52. Periodic Inventory

  53. Permanent Current Asset

  54. Permanently Restricted Assets

  55. Perpetual Inventory

  56. Personal-Service Activity

  57. Personal Finance

  58. Personal Financial Specialist - PFS

  59. Petty Cash

  60. Piecemeal Opinion

  61. Placed In Service

  62. Plottage

  63. Point Of Sale - POS

  64. Pooled Cost Of Funds

  65. Pooled Internal Rate Of Return - PIRR

  66. Pooling Of Interests

  67. Portfolio Margin

  68. Positive Confirmation

  69. Preaudit

  70. Prepackaged Bankruptcy

  71. Prepayment Privilege

  72. Pretax Contribution

  73. Pretax Earnings

  74. Pretax Operating Income - PTOI

  75. Pretax Profit Margin

  76. Previous Balance Method

  77. Price-To-Cash-Flow Ratio

  78. Price-To-Innovation-Adjusted Earnings

  79. Price to Tangible Book Value - PTBV

  80. Prime Cost

  81. Private Sector Adjustment Factor - PSAF

  82. Pro-Forma Earnings

  83. Pro-Forma Forecast

  84. Problem Loan

  85. Problem Loan Ratio

  86. Production Cost

  87. Production Credit Association - PCA

  88. Production Per Share

  89. Production Volume Variance

  90. Profit

  91. Profit and Loss Statement - P&L

  92. Profit Before Tax - PBT

  93. Pro Forma

  94. Progress Billings

  95. Progressive Tax

  96. Promotion Expense

  97. Proof Of Deposit - POD

  98. Property, Plant And Equipment - PP&E

  99. Proportional Consolidation

  100. Provision For Credit Losses - PCL

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