Accounting (Fundamental Analysis) Terms

  1. Normal Wear-And-Tear

  2. Notice To Creditors

  3. Nouriel Roubini

  4. Obsolete Inventory

  5. Off-Balance-Sheet Financing

  6. Off Balance Sheet - OBS

  7. Office Audit

  8. Official Committee Of Equity Security Holders

  9. Official Settlement Account

  10. Offshore Portfolio Investment Strategy - OPIS

  11. Oil Price to Natural Gas Ratio

  12. On Account

  13. One-Time Charge

  14. One-Time Item

  15. Onerous Contract

  16. Opco

  17. Operating Cash Flow - OCF

  18. Operating Cost

  19. Operating Earnings

  20. Operating Expense

  21. Operating Income

  22. Operating Income Before Depreciation And Amortization - OIBDA

  23. Operating Lease

  24. Operating Loss - OL

  25. Opinion Shopping

  26. Option Schedule

  27. Organic Sales

  28. Original Cost

  29. Other Comprehensive Basis of Accounting - OCBOA

  30. Other Current Assets - OCA

  31. Other Long-Term Liabilities

  32. Other Real Estate Owned - OREO

  33. Outbound Cash Flow

  34. Outlay Cost

  35. Outsourcing

  36. Overall Turnover

  37. Over And Short

  38. Overcapitalization

  39. Overcast

  40. Overextension

  41. Overhead

  42. Overhead Rate

  43. Overhead Ratio

  44. Overleveraged

  45. Passbook Loan

  46. Passive Activity Loss Rules

  47. Past Due Balance Method

  48. Pay Czar

  49. Payroll

  50. Pension Benefit Obligation - PBO

  51. Percentage Lease

  52. Percentage Of Completion Method

  53. Performance Audit

  54. Performance Budget

  55. Periodic Inventory

  56. Permanent Current Asset

  57. Permanently Restricted Assets

  58. Perpetual Inventory

  59. Personal-Service Activity

  60. Personal Finance

  61. Personal Financial Specialist - PFS

  62. Petty Cash

  63. Piecemeal Opinion

  64. Placed In Service

  65. Plottage

  66. Point Of Sale - POS

  67. Pooled Cost Of Funds

  68. Pooled Internal Rate Of Return - PIRR

  69. Pooling Of Interests

  70. Portfolio Margin

  71. Positive Confirmation

  72. Preaudit

  73. Prepackaged Bankruptcy

  74. Prepayment Privilege

  75. Pretax Contribution

  76. Pretax Earnings

  77. Pretax Operating Income - PTOI

  78. Pretax Profit Margin

  79. Previous Balance Method

  80. Price-To-Cash-Flow Ratio

  81. Price-To-Innovation-Adjusted Earnings

  82. Price to Tangible Book Value - PTBV

  83. Prime Cost

  84. Private Sector Adjustment Factor - PSAF

  85. Pro-Forma Earnings

  86. Pro-Forma Forecast

  87. Problem Loan

  88. Problem Loan Ratio

  89. Production Cost

  90. Production Credit Association - PCA

  91. Production Per Share

  92. Production Volume Variance

  93. Profit

  94. Profit and Loss Statement (P&L)

  95. Profit Before Tax - PBT

  96. Pro Forma

  97. Progress Billings

  98. Progressive Tax

  99. Promotion Expense

  100. Proof Of Deposit - POD

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