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. Marginal Analysis

    An examination of the additional benefits of an activity compared to the additional costs of that activity. Companies use marginal analysis as a decision-making tool to help them maximize their profits. Individuals unconsciously use marginal analysis to make a host of everyday decisions. Marginal analysis is also widely used in microeconomics when analyzing how a complex system is affected by marginal manipulation of its comprising variables.
  2. Treasury Inflation Protected Securities - TIPS

    A treasury security that is indexed to inflation in order to protect investors from the negative effects of inflation. TIPS are considered an extremely low-risk investment since they are backed by the U.S. government and since their par value rises with inflation, as measured by the Consumer Price Index, while their interest rate remains fixed.
  3. Gilt-Edged Switching

    The selling and repurchasing of certain high-grade stocks or bonds to capture profits. Gilt-edged switching involves gilt-edged security, which can be high-grade stock or bond issued by a financially stable company such as the Blue Chip companies or by certain governments.
  4. Master Limited Partnership - MLP

    A type of limited partnership that is publicly traded. There are two types of partners in this type of partnership: The limited partner is the person or group that provides the capital to the MLP and receives periodic income distributions from the MLP's cash flow, whereas the general partner is the party responsible for managing the MLP's affairs and receives compensation that is linked to the performance of the venture.
  5. Class Action

    An action where an individual represents a group in a court claim. The judgment from the suit is for all the members of the group (class).
  6. Retail Sales

    An aggregated measure of the sales of retail goods over a stated time period, typically based on a data sampling that is extrapolated to model an entire country. In the U.S., the retail sales report is a monthly economic indicator compiled and released by the Census Bureau and the Department of Commerce.
Trading Center