Accounting (Fundamental Analysis) Terms

  1. Purchasing System

  2. Push Down Accounting

  3. PV10

  4. Qualified Opinion

  5. Qualifying Transaction

  6. Quality Of Earnings

  7. Quantitative Analysis

  8. Quarter - Q1, Q2, Q3, Q4

  9. Quasi-Reorganization

  10. Ratable Accrual Method

  11. Receivables

  12. Receivables Turnover Ratio

  13. Reconciliation

  14. Recoverable Reserves

  15. Recurring Debt

  16. Recycle Ratio

  17. Red

  18. Red Clause Letter Of Credit

  19. Red Ink

  20. Regulation W

  21. Regulatory Accounting Principles - RAP

  22. Regulatory Asset

  23. Related-Party Transaction

  24. Relationship Banking

  25. Relative Valuation Model

  26. Relevant Cost

  27. Remote Disbursement

  28. Rent Expense

  29. Reperforming Loan - RPL

  30. Replacement Chain Method

  31. Replacement Cost

  32. Repo 105

  33. Reporting Currency

  34. Repricing Opportunity

  35. Required Rate Of Return - RRR

  36. Residual Equity Theory

  37. Residual Value

  38. Restatement

  39. Restricted Asset

  40. Restricted Cash

  41. Restructuring Charge

  42. Retail Inventory Method

  43. Retainer Fee

  44. Retirement Contribution

  45. Retirement Method of Depreciation

  46. Return On Assets Managed - ROAM

  47. Return on Average Capital Employed - ROACE

  48. Return On Capital Gains

  49. Return On Net Assets - RONA

  50. Revaluation

  51. Revaluation Reserve

  52. Revenue Act Of 1862

  53. Revenue Agent

  54. Revenue Cap Regulation

  55. Revenue Deficit

  56. Revenue Recognition

  57. Revenue Ton Mile

  58. Reverse Auction

  59. Reverse Mortgage

  60. Reverse Swap

  61. Revocable Line Of Credit

  62. Ring Fence

  63. Ringfencing

  64. Rolling EPS

  65. Rule 10b-5

  66. Safe Harbor

  67. Sales Mix Variance

  68. Sales Price Variance

  69. Salvage Value

  70. Sarbanes-Oxley Act Of 2002 - SOX

  71. Scattergraph Method

  72. Scheffe's Test

  73. Scrap Value

  74. SEC Form 20-F

  75. SEC Form F-10

  76. SEC Form N-17f-1

  77. SEC Form N-17f-2

  78. SEC Form N-27D-1

  79. Secondary Reserves

  80. Section 179

  81. Securities Fraud

  82. Securities Subsidiary

  83. Segment

  84. Segment Margin

  85. Self-insure

  86. Semi-Variable Cost

  87. Semiannual

  88. Service Charge

  89. Settlement Date Accounting

  90. Shadow Pricing

  91. Shareholder Value Added - SVA

  92. Shell Branch

  93. Short Tax Year

  94. Short Term

  95. Short-Form Report

  96. Short-Term Debt

  97. Short-Term Loss

  98. Shrinkage

  99. Sight Draft

  100. Sinking Fund Method

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