Accounting (Fundamental Analysis) Terms

  1. Notice To Creditors

  2. Nouriel Roubini

  3. Obsolete Inventory

  4. Off-Balance-Sheet Financing

  5. Off Balance Sheet - OBS

  6. Office Audit

  7. Official Committee Of Equity Security Holders

  8. Official Settlement Account

  9. Offshore Portfolio Investment Strategy - OPIS

  10. Oil Price to Natural Gas Ratio

  11. On Account

  12. One-Time Charge

  13. One-Time Item

  14. Onerous Contract

  15. Opco

  16. Operating Cash Flow - OCF

  17. Operating Cost

  18. Operating Earnings

  19. Operating Expense

  20. Operating Income

  21. Operating Income Before Depreciation And Amortization - OIBDA

  22. Operating Lease

  23. Operating Loss - OL

  24. Opinion Shopping

  25. Option Schedule

  26. Organic Sales

  27. Original Cost

  28. Other Comprehensive Basis of Accounting - OCBOA

  29. Other Current Assets - OCA

  30. Other Long-Term Liabilities

  31. Other Real Estate Owned - OREO

  32. Outbound Cash Flow

  33. Outlay Cost

  34. Outsourcing

  35. Overall Turnover

  36. Over And Short

  37. Overcapitalization

  38. Overcast

  39. Overextension

  40. Overhead

  41. Overhead Rate

  42. Overhead Ratio

  43. Overleveraged

  44. Passbook Loan

  45. Passive Activity Loss Rules

  46. Past Due Balance Method

  47. Pay Czar

  48. Payroll

  49. Pension Benefit Obligation - PBO

  50. Percentage Lease

  51. Percentage Of Completion Method

  52. Performance Audit

  53. Performance Budget

  54. Periodic Inventory

  55. Permanent Current Asset

  56. Permanently Restricted Assets

  57. Perpetual Inventory

  58. Personal-Service Activity

  59. Personal Finance

  60. Personal Financial Specialist - PFS

  61. Petty Cash

  62. Piecemeal Opinion

  63. Placed In Service

  64. Plottage

  65. Point Of Sale - POS

  66. Pooled Cost Of Funds

  67. Pooled Internal Rate Of Return - PIRR

  68. Pooling Of Interests

  69. Portfolio Margin

  70. Positive Confirmation

  71. Preaudit

  72. Prepackaged Bankruptcy

  73. Prepayment Privilege

  74. Pretax Contribution

  75. Pretax Earnings

  76. Pretax Operating Income - PTOI

  77. Pretax Profit Margin

  78. Previous Balance Method

  79. Price-To-Cash-Flow Ratio

  80. Price-To-Innovation-Adjusted Earnings

  81. Price to Tangible Book Value - PTBV

  82. Prime Cost

  83. Private Sector Adjustment Factor - PSAF

  84. Pro-Forma Earnings

  85. Pro-Forma Forecast

  86. Problem Loan

  87. Problem Loan Ratio

  88. Production Cost

  89. Production Credit Association - PCA

  90. Production Per Share

  91. Production Volume Variance

  92. Profit

  93. Profit and Loss Statement (P&L)

  94. Profit Before Tax - PBT

  95. Pro Forma

  96. Progress Billings

  97. Progressive Tax

  98. Promotion Expense

  99. Proof Of Deposit - POD

  100. Property, Plant And Equipment - PP&E

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