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. Maintenance Margin

    The minimum amount of equity that must be maintained in a margin account. In the context of the NYSE and FINRA, after an investor has bought securities on margin, the minimum required level of margin is 25% of the total market value of the securities in the margin account.
  2. Leased Bank Guarantee

    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
  3. Degree Of Financial Leverage - DFL

    A ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in earnings before interest and taxes (EBIT).
  4. Jeff Bezos

    Self-made billionaire Jeff Bezos is famous for founding online retail giant Amazon.com.
  5. Re-fracking

    Re-fracking is the practice of returning to older wells that had been fracked in the recent past to capitalize on newer, more effective extraction technology. Re-fracking can be effective on especially tight oil deposits – where the shale products low yields – to extend their productivity.
  6. TIMP (acronym)

    'TIMP' is an acronym that stands for 'Turkey, Indonesia, Mexico and Philippines.' Similar to BRIC (Brazil, Russia, India and China), the acronym was coined by and investor/economist to group fast-growing emerging market economies in similar states of economic development.
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