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The Investment Dictionary, Category Accounting
10-Q
Absorbed
Accelerated Cost Recovery System
Accelerated Depreciation
Account
Accountant
Accounting
Accounting equation
Accounts receivable
Accounts receivable aging
Accounts receivable turnover
Account statement
Accredited Personal Financial Planning Specialist
Accrual basis accounting
Accrued expense
Accumulated depreciation
Acquisition cost
ACRS
Active asset
Adjusted balance method
Adjusted basis
Adjusting entry
Adjustment
Administrative systems
Aggregate
Aging schedule
Allowance for depreciation
Alternative assets
Amortization
Annualizing
Annuity unit
Appreciation
Asset
Asset/equity ratio
Auditor
Audit trail
Available assets
Average accounting return
Average collection period
Back pay
Balance
Balanced budget
Bank reconciliation
Below the line
Billing cycle
Blank endorsement
Blind entries
Book inventory
Book profit
Books of final entry
Books of original entry
Book value per share
Bottom line
Burn rate
Calendar year
Cancelled check
Capex
Capital
Capital appreciation
Capital asset
Capital efficiency
Capital expenditure
Capital growth
Capital investment
Capitalize
Capitalized cost
Capitalized interest
Capital liability
Capital loss
Capital resource
Cash
Cash asset ratio
Cash basis
Cashbook
Cash budget
Cash control
Cash conversion cycle
Cash cycle
Cash earnings
Cash equivalence
Cash journal
Cash ratio
Certified Public Accountant
CFA
Charge
Closing entry
COGS
Collection
Collection ratio
Combined financial statement
Commercial year
Common-size statement
Comparative statements
Consolidated financial statement
Contra account
Contribution margin
Cost Accounting
Cost Of Goods Sold
Cost of sales
CPA
Credit order
Cumulative
Current debt
Current liabilities
Days payable
Days Sales Outstanding
Debit
Debit note
Debt service coverage
Declining balance method
Deferred charge
Deferred credit
Deferred revenue
Deferred tax
Deficit net worth
Depreciated cost
Depreciation
Direct profit
Disbursement
Discretionary expense
Double budget
Double-declining balance depreciation method
Double-entry bookkeeping
DSO
Earning asset
Earnings report
EBITDA margin
Economic surplus
Economic value
Effective debt
Efficiency ratio
Expenditure
Expense
Factor
FASB
FIFO
Financial Accounting Standards Board
Financial asset
Financial capital
Financial statement
First In First Out
Fiscal
Fiscal year
Fixed asset
Fixed-charge coverage ratio
Fixed cost
Form 10-Q
Fully depreciated
GAAP
Generally Accepted Accounting Principles
Gross income
Gross margin
Gross profit
Gross profit margin
Gross revenue
Gross sales
Hidden asset
Historical cost
Immunization
Impairment
Imputed value
Inactive
Inactive asset
Income statement
Inflation accounting
Intangible asset
Interim statement
Investment flows
Invoice
Journal
Labor burden
Last In First Out
Ledger
Liability
LIFO
Liquidation value
Liquidity ratio
MACRS
Manufacturing overhead
Modified ACRS
Modified cash basis
Net
Net book value
Net current assets
Net income
Net income multiplier
Net interest margin
Net investment
Net margin
Net Operating Income
Net operating margin
Net profit
Net profit margin
Net quick assets
Net sales
Net surplus
Net tangible assets
Non-cash expense
Noncurrent asset
Noncurrent liabilities
Non-financial asset
Off-balance-sheet financing
Off the books
One time charge
Operating cash flows
Operating costs
Operating cycle
Operating leverage
Operating margin
Original cost
Other current assets
Other long term liabilities
Outgo
Outlay
Overhead
Overhead ratio
Payables
Payee
Payer
Permanent capital
Petty cash
Plant
Pooling of interests
Posting
Pre-depreciation profit
Pre-tax profit margin
Profit
Profit and loss statement
Profit margin
Pro forma
Property inventory
Quantise
Quarterly
Quarterly report
Quick assets
Real asset
Receivables
Receivables turnover
Recognize
Record
Register
Replacement cost
Replacement value
Reports and Records
Residual value
Retention rate
Return of capital
Return on Capital
Return on Invested Capital
Return on Total Assets
Reverse leverage
Revolving collateral
Risk adjusted return
ROIC
Royalty
Run rate
Sales
Sales ledger
Salvage value
SEC filing
Selling, General and Administrative Expenses
Sequential
SG&A
Single-entry bookkeeping
Straight line depreciation
Stranded asset
Surplus
Tangible asset
Tangible net worth
Times interest earned
Top line
Total assets
Total cost
Transaction
Trial balance
Unaudited opinion
Unqualified audit
Working capital
Write down
Written-down value
Year-over-year
Year-To-Date
YTD
Zero-base budgeting
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