401(k) plan
A-B trust
AAA
abandonment
abatement
abbreviated accounts
ability to pay tax
abnormal return
about
above market cost
above the line
abridged accounts
absorb
absorbed overhead
absorption
absorption account
absorption costing
absorption pricing
absorption rate
abusive tax shelter
ACA
ACCA
accelerated amortization
accelerated cost recovery system (ACRS)
accelerated depreciation
acceleration clause
acceleration life insurance
acceleration principle
accelerator principle
acceptance credit
acceptance fee
acceptance financing
acceptance for honor
acceptance letter of credit (L/C)
acceptance of a bill of exchange
acceptance supra protest
access charge
accession rate
accessional charges
accessional cost
accessorial charges
accessorial services
accident and health benefits
account
account activity
account analysis
account books
account code
account form
account format
account history
account hold
account inquiry
account number
account payee only
account reconcilement
account rendered
account stated
account statement
account type
accountable document
accountable plan
accountancy
accountant
accountant's liability
accountant's opinion
accountant's responsibility
accountant's return
accountee
accounting
accounting bases
accounting change
accounting concepts
accounting control system
accounting controls
accounting conventions
accounting cost
accounting cushion
accounting cycle
accounting documents
accounting entity
accounting equation
accounting error
accounting event
accounting exposure
accounting information system (AIS)
accounting measurement
accounting method
accounting model
accounting period
accounting policies
accounting postulates
accounting practice
accounting principles
accounting principles board
accounting procedure
accounting profit
accounting rate of return (ARR)
accounting ratios
accounting records
accounting reference period
accounting reports
accounting risk
accounting separation
accounting standards
Accounting Standards Board (ASB)
accounting system
accounting technician
accounting valuation
accounts
accounts payable (A/P)
accounts payable (A/P) to sales ratio
accounts payable (A/P) to total debt ratio
accounts payable aging
accounts receivable (A/R)
accounts receivable (A/R) to sales ratio
accounts receivable (A/R) turnover
accounts receivable aging
accounts receivable financing
accounts receivable insurance
accredited investor
accredited party
accrediting party
accreted value
accretion
accretion discount
accrual accounting
accrual basis accounting
accrual bond
accrual concept
accrual note
accrual of obligation
accrual principle
accrual rate
accruals
accrue
accrued assets
accrued depreciation
accrued dividend
accrued expenses
accrued income
accrued interest
accrued liabilities
accrued liability
accrued revenue
accrued tax
accumulated depreciation
accumulated dividend
accumulated earnings
accumulated fund
accumulated income
accumulated profits
accumulated profits tax
accumulated surplus
accumulated value
accumulating shares
accumulation
accumulation option
accumulation unit
accuracy
achieved cost
acid ratio
acid test
acid test ratio
ACIS
ACMA
acquiring bank
acquiring processor
acquisition accounting
acquisition adjustment
acquisition cost
acquisition fee
acquittance
active asset
active income
active inventory
activist policy
activity
activity accounting
activity based budgeting (ABB)
activity based costing (ABC)
activity charge
activity cost assignment
activity cost pool
activity driver
activity duration
activity ratios
activity report
activity value analysis
actual cash value
actual cost
actual cost of work performed (ACWP)
actual cost of work performed contract
actual damages
actual loss
actual owner
actual total loss (ATL)
actual value
actualization
actuarial assumption
actuarial basis of accounting
actuarial cost method
actuarial equivalent
actuarial gain or loss
actuarial valuation
actuary
ad valorem
ad valorem equivalent (AVE)
adaptive control method
adaptive expectations
adaptive exponential smoothing
add-on interest
add-on loan
add-ons
added value
addition
adequate disclosure
adjustable basis value
adjustable rate preferred (ARP) stock
adjusted basis value
adjusted book value
adjusted book value method
adjusted gross income
adjusted net asset method
adjusted net income approach
adjusting entries
adjusting events
adjustment
administrative accounting
administrative budget
administrative control system
administrative cost
administrative expenses
advance
advance payment
advance payment bond
advance payment guarantee
advance refunding
advance-decline (A-D) ratio
advancement of charges
advances
advances and declines
adverse balance
adverse opinion
adversely classified asset
advertising allowance
advertising appropriation
advertising appropriation methods
advertising to sales ratio
affidavit of performance
affine pricing
affordable method
after date
after sight
after tax return on assets
after tax return on sales
after-acquired clause
after-tax real rate of return
agency commission
agency cost
agency payments
aggregate
aggregate income
aging schedule
airport access fee
airport tax
all channel sales
all inclusive price
all purpose statement
all-in cost
allocability
allocable cost
allocate
allocated quantity
allocated stock
allocation
allotment
allowability
allowable order cost
allowance
allowance for bad debts
allowance method
allowed time
alteration cost
alteration of share capital
alternative cost
amortization
amortization schedule
amortization term
amortized cost
amortized loan
amortizing loan
amortizing mortgage
amount realized
analog cost estimating
analog costing
analysis of alternatives (AOA)
analysis of variances (ANOVA)
analyst
and interest
annual accounts
annual basis
annual debt service
annual percentage rate (APR)
annual percentage yield (APY)
annual receipts
annual report
annual return
annual usage value
annualize
annualized income
annualized return
anticipation
anticipation stock
applicable rate
application for payment
application of funds
applied cost
applied overhead
apportionment
appraisal
appraisal approach
appraisal clause
appraisal cost
appraisal date
appraisal fee
appraisal method
appraisal procedure
appraisal value
appraised value
appreciated asset
appreciation
appropriation
appropriation account
appropriation of retained earnings
arrearage
arrears
as of date
assessable profit
assessed value
assessment ratio
asset
asset acquisition strategy
asset allocation
asset approach
asset availability
asset backed bond
asset conversion loan
asset coverage
asset deficiency
asset depreciation range system (ADR)
asset earning power
asset financing
asset impairment accounting
asset liability management
asset management
asset management account
asset mix
asset protection
asset protection trust (APT)
asset recovery
asset specificity
asset turnover ratio
asset valuation
asset value per share
asset-based approach
asset-based financing
asset-based lending
asset-based security
asset-liability matching
assignment of accounts receivable
assignment of rents
associate company
atomic data
attrition
audit
audit evidence
audit opinion
audit program
audit report
audit resolution
audit scope
audit strategy
audit trail
audited financial statements
auditee
auditing for compliance
auditing standards
auditor's adverse opinion
auditor's disclaimer of opinion
auditor's opinion
auditor's qualified opinion
auditor's report
authorized capital
authorized investments
authorized share capital
authorized stock
auto financing
automatic reinvestment plan
available asset
available balance
available cashflow
available credit
available earnings
available expenditure
available funds
avalkredit
average age of receivables
average collection period
average cost
average cost (AVCO) method
average current assets
average fixed assets
average fixed cost
average inventory
average life
average net receivables
average product
average rate of return
average total assets
average variable cost
average working capital
avoidable cost
avoided cost
avoirdupois weight
B trust
back pay
back taxes
back-end load
back-loaded
backflush accounting
backflush costing
backgrounder data
backgrounder sheet
backload
backlog
bad debt
bad debt expense
bad debt provision
balance
balance carried forward
balance sheet
balance sheet account
balance sheet code
balance sheet exposure
balance sheet item
balance sheet method of computing taxable income
balance sheet ratios
balance to complete (BDC)
balanced budget
balancing allowance
balancing change
balancing the books
balloon lease
balloon loan
balloon payment
bank credit
bank overdraft
bank rate
bank reconciliation
bank statement
bank to bank letter of credit (L/C)
bankers' acceptance
barren money
base budget
base period
base rate
base year
baseline cost estimate
basic earnings power
basic financial statements
basic stock
basis
basis of accounting
basis point
basis risk
basis value
batch cost
batch report
bearer check
bearer draft
bearer instrument
before tax income
below the line
benchmark job
beneficial interest
beneficial owner
beneficiary
beneficiary statement
benefit
benefit cost analysis
best buy
best rate
best value
betterment
bid and proposal (B&D) costs
bid bond
bid surety
Big Four
big ticket leasing
bilateral netting
bill
bill broker
bill of activities (BOA)
bill of costs
bill of labor
bill of materials (BOM)
bill of quantities (BOQ)
billing
billing cycle
billing lag
billings
black ink
blanket rate
blotter
bonus
bonus issue
bonus shares
book cost
book entry
book entry security
book inventory system
book to bill (BO/BI)
book value (BV)
book value method
book value of accounts receivable
bookkeeping
books of account
books of final entry
books of original entry
boot
borrowed capital
borrower
borrowing
bottom line
bottom-up budgeting
bottom-up cost estimate
bottom-up forecasting
bottom-up planning
bottom-up pricing
bounced check
breakage
breakage cost
breakeven
breakeven chart
breakeven formula
breakeven graph
breakeven period
breakeven point
breakeven stop-loss
breakeven volume
breakeven yield
breakup basis
breakup value
bridge finance
bridge loan
bridging loan
broadbanding
brought down
brought forward
budget
budget adoption
budget authority
budget cycle
budget deficit
budget elements
budget estimate
budget surplus
budget unit
budget variance
budgetary comparison
budgetary control
budgeted cost of work performed (BCWP)
budgeted cost of work scheduled (BCWS)
budgeting
buffer stock
build stock
burden
burden cost
burden rate
burn rate
business activity tax
business area
business combination
business day
business entity concept
business expenses
business financials
business franchise tax
business receipts
business tax
business transaction
business-use property
buyer
cafeteria plan
calculated intangible value (CIV)
call
call clause
call date
call in
call loan
call premium
call price
call risk
call-back pay
call-in pay
callable
callable loan
called up share capital
cancellation charge
capacity overhead expense
capacity utilization rate
CAPEX
capital
capital account
capital accumulation plan
capital adequacy
capital allowance
capital appreciation
capital asset
capital budget
capital commitment
capital cost
capital decay
capital employed
capital expenditure (CAPEX)
capital expenditure to sales ratio
capital expenditures budget
capital gain
capital gain (loss) holding period
capital gains distribution
capital gains tax
capital goods
capital growth
capital improvement
capital intensity
capital investment
capital investment analysis
capital investment factors
capital item
capital lease
capital liability
capital loss
capital maintenance
capital market
capital project
capital rationing
capital recovery
capital reduction
capital reorganization
capital requirements
capital reserve
capital restructuring
capital risk
capital spending
capital stock
capital structure
capital surplus
capital transaction
capital turnover
capitalization (cap)
capitalization factor
capitalization issue
capitalization of earnings method
capitalization of income
capitalization of interest
capitalization of profits
capitalization rate
capitalization ratios
capitalization structure
capitalization table
capitalize
capitalized cost
capitalized value
capitation
capture
carriage cost
carried down
carried forward
carried interest
carry forward
carryback
carrying amount
carrying charge
carrying cost
carrying value
carryover
carryover basis value
carte blanche
cash
cash accounting
cash audit
cash basis accounting
cash book
cash budget
cash capability
cash collateral account
cash control
cash conversion cycle
cash conversion period
cash cover
cash cow
cash cycle
cash disbursement journal
cash discount
cash dividend
cash equivalence
cash equivalent
cash flow
cash flow budget
cash flow cycle
cash flow forecast
cash flow management
cash flow projection
cash flow statement
cash flows from financing activities
cash flows from investing activities
cash flows from operating activities
cash in advance (CIA)
cash inflow
cash journal
cash on delivery (COD)
cash on hand
cash outflow
cash payback period
cash provided by financing activities
cash provided by investing activities
cash provided by operating activities
cash ratio
cash receipts and disbursements approach
cash receipts journal
cash short and over account
cash to sales ratio
cash turnover
cash turnover ratio
cash with order (CWO)
cash-at-hand
cash-in-hand
cash-on-cash return
cashier's check
cashing
certain payment
certificate account
certificate for payment
certificate of acceptance
certificate of indebtedness
certificate of need
certified accountant (CA)
certified public accountant (CPA)
change in accounting method
change in accounting period
character classification
charge
charge account
charge-off
chargeback
chargeout
charging
charitable contribution
chart of accounts
chartered accountant (CA)
check
check clearing
check hold
check kiting
check stub
checking account
checkoff
choice cost
circulating asset
circulating capital
class of accounts
class of shares
class of stock
class of worker
classes of share
classification
classified common stock
classified loan
classified ordinary shares
clean
clean balance sheet
clean opinion
clear
clear days
clearance time
clearing account
clearing cycle
clerical error
clerical mistake
click through rate (CTR)
closed transaction
closed year
closing
closing costs
closing date
closing entries
closing operations
closing the accounts
closing the books
co-financing
coding
cold cash
collateral cost
collateral lending
collateral loan
collateral note
collateral value
collateralization
collect on delivery
collectibles
collecting bank
collection
collection account
collection agency
collection days
collection float
collection order
collection period
collection period ratio
collection policy
collection procedure
combination
combination loan-to-value (CLTV)
combined financial statement
commercial document
commercial finance
commercial finance company
commercial invoice
commercial loan
commingling
commission
commitment
commitment basis accounting
commitment fee
common cost
common stock
common-size financial statement
commuted value
comparative cost estimating
comparative financial statement
comparison pricing
compensable factor
compensated personal absence
compensating error
compensation package
competency based pay
competition-based pricing
competitive parity method
compilation
completed contract method
component depreciation
composite cost of capital
composite rate
composition
compound
compound accreted value
compound annual growth rate (CAGR)
compound duty rate
compound interest
compound journal entry
compound tariff
compounding
comptroller
conceptual cost
concurring opinion
conditional commitment
conditional sales lease
confirmation
connection charge
conservation concept
conservatism principle
consignment stock
consistency concept
consistency principle
consolidated accounts
consolidated balance sheet
consolidated financial statement
consolidated fund
consolidation
constant cost accounting
constant currency unit
constant dollar accounting
constant dollar [or any other currency]
constant payment loan
constant returns to scale
constant value accounting
construction cost
construction in progress
constructive payment
consular fee
consumables
consumption charge
contingency allowance
contingency fee
contingency fund
contingency reserve
contingent beneficial interest
contingent capital
contingent deferred sales charge (CDSC)
contingent fee
contingent liability
contingent rent
contingent valuation
continuing appropriation
continuity of business enterprise doctrine
continuity of business unit principle
continuity of interest doctrine
continuous audit
continuous compounding
contra account
contra asset
contra entry
contract audit
contract authority
contract ceiling
contract closeout costs
contract cost analysis
contract financing payments
contract over-run
contract revenues
contract target cost (CTC)
contract under-run
contract value
contribution
contribution analysis
contribution margin
contribution margin ratio
contribution pricing
contributory plan
control account
control ratio
controllable costs
controller
controlling account
controlling interest
conversion cost
conversion factor
conversion ratio
conversion value
cooking the books
core capital
cork charge
corkage
corpus
correcting entry
cost
cost account
cost accounting
cost advantage
cost allocation
cost analysis
cost and freight (C&F)
cost approach
cost assignment
cost averaging
cost avoidance
cost based budget
cost basis
cost behavior analysis
cost benefit analysis (CBA)
cost budget
cost center
cost control
cost driver
cost driver analysis
cost effect
cost effectiveness
cost effectiveness analysis
cost element
cost equation
cost estimate
cost estimate types
cost estimating relationship (CER)
cost factor
cost input
cost justification
cost ledger
cost management
cost management system
cost method
cost object
cost of capital
cost of carry
cost of collection
cost of goods sold (COGS)
cost of living
cost of living adjustment (COLA)
cost of living allowance (COLA)
cost of living lease
cost of lost sales
cost of money
cost of ownership
cost of poor quality
cost of quality
cost of sales
cost of sales to payables ratio
cost of work
cost overrun
cost per inquiry (CPI)
cost plus contract
cost pool
cost principle
cost profile
cost proposal
cost realism
cost realism analysis
cost records
cost recovery
cost reimbursement
cost risk
cost saving
cost sensitivity
cost sharing
cost substantiation
cost tracking
cost tradeoff
cost underrun
cost unit
cost validation
cost value logic
cost variance
cost verification
cost, insurance, freight (CIF)
cost-based pricing
cost-benefit ratio
cost-volume-profit (CVP) analysis
costing
could cost
countervailing duty
cover
coverage
coverage ratio
covering
cpm
creative accounting
creative financing
credit
credit account
credit control
credit event
credit history
credit instrument
credit limit
credit management
credit memo
credit note
credit policy
credit risk equivalent
credit squeeze
credit terms
creditor
creditors' equity
creditworthiness
critical mass
cross-company posting
crossed check
cumulative
cumulative dividend
cumulative dividend preference
cumulative preference shares
cumulative preferred stock
cumulative return
cumulative to date
currency
currency adjustment factor (CAF)
currency control
currency of transaction
currency restriction
currency translation
current account
current asset
current assets to short-term debt ratio
current assets turnover
current capital
current cost
current cost accounting
current debt
current demand
current dividend preference
current dollar accounting
current dollar [or any other currency]
current estimate
current liabilities
current liabilities to inventory ratio
current liabilities to net worth ratio
current market selling price
current purchasing power (CPP)
current rate method
current ratio
current resources
current value accounting
current yield
cushion
customer capital
customer charge
customer costs
customer order
customer service charge
customs brokerage
customs duty
customs import value
customs invoice
customs value
cycle billing
cycle count
daily interest account
dangling debit
data processing
date draft
date of record
dating
day loan
day order
day-end closing
daybook
daycount
days accounts payable (Days A/P)
days accounts receivable (Days A/R)
days cover
days date
days of grace
days of inventory
days sales in payables
days sales in receivables
days sales to inventory
days sight
days working capital
dead time
deadhead
deadleg
deal
dear money
death benefit
debit
debit balance
debit memo
debit note
debitor
debt
debt capital
debt consolidation
debt factoring
debt financing
debt instrument
debt investment
debt limit
debt rating
debt refinancing
debt rescheduling
debt restructuring
debt service
debt service constant
debt service coverage
debt service fund
debt service requirements
debt service reserve fund
debt to equity ratio
debt to worth ratio
debt-equity ratio
debt-equity swap
debtor
debtor days
declaration date
declining balance
declining balance depreciation
decrement
deduction
deductive value
deep discount
deep pockets
defer
deferred asset
deferred charge
deferred compensation
deferred compensation pension plan
deferred compensation plan
deferred credit
deferred debit
deferred distribution profit-sharing plan
deferred dividend shares
deferred income
deferred income tax charge
deferred income tax liability
deferred liability
deferred payment letter of credit (L/C)
deferred profit-sharing plan
deferred rebate
deferred reimbursement letter of credit (L/C)
deferred revenue
deficiency balance
deficit
deficit carried forward
defined benefit formula
defined benefit pension plan
defined benefit plan
defined contribution pension plan
defined contribution plan
definitized item
deflation
deflator
delinquency
delinquency ratio
delivered price
delivery payment
delivery reliability
demand billing
demand charge
demand deposit
demand draft
demand forecast
demand loan
demand note
demand-backward pricing
demand-based pricing
demand-oriented pricing
demurrage
dependency exemption
depletion accounting
deposit account
deposit administration contract
depreciable asset
depreciable cost
depreciation
depreciation expense
depreciation rate
depreciation schedule
depreciation to fixed assets ratio
depreciation to sales ratio
deprival method of valuation
detective control
development cost
differential
differential accounting
differential cost
diluted earnings per share
dilution of ownership
dilution protection
diminishing balance depreciation
direct advertising
direct charge off method
direct cost
direct cost approach
direct costing
direct credit substitute
direct debit payment
direct deposit
direct expense
direct labor
direct labor burden
direct labor cost
direct labor standard
direct loss
direct material
direct material cost
direct method cash flow statement
direct overhead cost
direct payment
direct premium
direct tax
direct write off method
directly associated cost
directly engaged
disability pension
disbursement
disbursement rate
disclaimer of opinion
disclosure
disclosure document
discount
discount certificate
discount factor
discount factoring
discount for lack of control
discount for lack of marketability
discount for lack of voting rights
discount loan
discount rate
discount schedule
discounted cash flow method
discounted cash-flow (DCF)
discounted future earnings method
discounting
discounting of accounts receivable
discretionary accrual
discretionary cost
discretionary expenditure
disposable income
distributable cost
distributable labor cost
distributed cost
distributed labor cost
distributed profits
distribution cost
distribution date
distribution expense
divergence mapping
diversity
divestiture
divestment
dividend
dividend capitalization model
dividend capture
dividend cover
dividend discount model
dividend equalization reserve
dividend growth model
dividend payout ratio
dividend re-investment plan (DRIP)
dividend re-investment program (DRIP)
dividend rollover
dividend valuation model
dividend yield
division income
divisional budget
documentary evidence
documentary letter of credit (L/C)
dollar weighted rate of return
double declining-balance depreciation
double taxation
double-entry bookkeeping
doubtful account
doubtful loan
down payment
downpayment
downtime
drawing account
drawings
drayage
dry basis
du pont formula
du pont system
dual-basis payroll insurance
due date
dun
dunning letter
duration
E-sign Act
earmarked reserve
earn
earn out
earned benefit
earned hours
earned income
earned surplus
earned value
earned value cost control
earned value management
earnest money
earning power
earning report
earnings
earnings before interest and taxes (EBIT)
earnings before interest, taxes, depreciation, and amortization (EBITDA)
earnings growth
earnings multiple
earnings multiplier
earnings per share (EPS)
earnings to price ratio
earnings yield
economic annual yield
economic benefit
economic book value
economic control
economic cost
economic depreciation
economic inventory
economic life
economic lot size
economic obsolescence
economic order interval (EOI)
economic order quantity (EOQ)
economic price
economic price adjustment
economic production rate
economic profit
economic speed
economic value (EV)
economic value added (EVA)
economics of scope
economies of scale
economies of scope
effective annual return
effective labor
effective life
effective rate
effective rate of interest
effective rate of return
effective stock
effective tax rate
efficiency factor
efficiency unit
efficiency wage
elapsed time
embedded cost
emolument
empirical cost estimating
employee benefits
employee contributions
encumbered asset
encumbered expenditure open item
encumbrance
energy costs
engineering cost estimate
enterprise requirement planning (ERP)
enterprise value
entertainment expenses
entity assumption
entity concept
entry
environmental accounting
environmental fund
environmental liability
equipment
equities
equity
equity accounting
equity capital
equity carve out
equity contribution
equity financing
equity fund
equity funding
equity holder
equity income fund
equity instrument
equity interest
equity investment
equity kicker
equity linked debt-security
equity loan
equity method
equity multiplier
equity offering
equity option
equity participant
equity risk premium
equity sharing
equity swap
equity turnover
equity warrant
equivalent bond yield
equivalent labor
equivalent labor factor (ELF)
equivalent personnel
equivalent personnel factor
equivalent single payment
equivalent units of production
errors and omissions excepted (E&OE)
escalation
escalation clause
escalation rate
escalator clause
escape clause
escheat
escrow
escrow account
escrow agent
established catalog price
established market price
established price
estate duty
estate tax
estimated cost at completion
estimated life
estimated revenue
estimated useful life
estimating
estimating rationale
estimating relationship
estimating system
estimating technique
evaluation criteria
even lot
ex
ex dividend (ex div)
ex gratia payment
ex gratia settlement
ex mill
exact interest
exception count
exceptional item
excess
excess capacity
excess reserves
excess return
excise duty
excise tax
exclusion
executory cost
exempt
exemption
exit
exit fee
exit strategy
expediting expenses
expendable item
expendable trust fund
expenditure
expenditure variance
expenditure-based budget
expense
expense account
expense behavior
expense center
expense recognition
expense recovery
experience curve
expired appropriation
expiry date
explicit cost
exploding
explosion of bill of materials
exponential growth
export credit guarantee
exposure assessment
extension pricing
external audit
external financing
external income
external statement
external verification
extraordinary cost
extraordinary income
extraordinary item
extraordinary loss
face value
fact sheet
factor
factor cost
factoring
factory cost
fair market value (FMV)
fair price requirement
fair rental value
fair value
family protective trust (FPT)
feasibility analysis
feasibility phase
feasibility study
FF&E
fictitious asset
FIFO
final accounts
final dividend
final maturity date
final payment
finance charges
finance factoring
finance lease
financial accounting
financial accounting standards (FAS)
financial accounting standards board (FASB)
financial analysis
financial asset
financial assistance
financial attributes
financial break-even point
financial breakeven point
financial capital
financial commitment
financial condition
financial controls
financial covenants
financial engineering
financial expense
financial guarantee
financial impact
financial information exchange (FIX)
financial institution
financial instrument
financial intermediary
financial lease
financial leverage
financial management
financial markets
financial mechanism
financial model
financial performance
financial planning
financial position
financial ratios
financial report
financial reporting center (FRC)
financial reporting standards (FRS)
financial results
financial revenue
financial risk
financial services
financial stakeholder
financial statement
financial statement method
financial structure
financial supply chain
financial system
financial year
financing
financing activities
financing cost
financing factor
financing flows
financing instrument
financing requirement
financing risk
financing statement
finder's fee
findings, conclusions, and recommendations (FCR)
fine trade bill
fire sale
fire sale value
first lien
first mortgage
first round financing
first round funding
first-in, first-out (FIFO)
First-in, last-out (FILO)
fiscal
fiscal agent
fiscal period
fiscal policy
fiscal records
fiscal value
fiscal year
fixed and floating debenture
fixed and floating lien
fixed asset
fixed asset turnover ratio
fixed assets (net) to net worth ratio
fixed budget
fixed capital
fixed charge coverage ratio
fixed charges
fixed cost
fixed debenture
fixed exchange rate
fixed expenses
fixed income investment
fixed income security
fixed interest investment
fixed interval inventory
fixed interval inventory model
fixed investment
fixed lien
fixed order quantity
fixed overhead cost
fixed price
fixed price contract with economic price adjustment
fixed price contract with price escalation
fixed price contract with provision for re-determination of price
fixed price redeterminable contract
fixed purchase option
fixed rate bond
fixed rate loan
fixed rate mortgage
fixtures
flat income bond
flat rate
flat tax
flat yield
flexible budget
flexible spending account plan
flight capital
flight to quality
float
floating asset
floating currency
floating debenture
floating debt
floating exchange rate
floating lien
floating rate
floating rate fund
floating rate loan
floating rate note
floor
flow of funds
folio
follow through costs
for value received
forbearance
forced liquation value
forced liquidation
forced sale
forced sale value
forecast demand
forecast horizon
forecast period
forecasting
forecasting horizon
forecasting system
foreign currency
foreign currency account
foreign currency credit
foreign currency translation gain/loss
foreign exchange (Forex or FX)
foreign exchange earnings
foreign exchange structural position
foreign exchange translational position
foreign market value
forensic accounting
forensic audit
forfaiting
Form 10-k
formula investing
forward commitment
forward exchange rate
forward price
forward pricing
forward procurement
forward rate
founders' shares
fractional share
free capital
free capital ratio
free cash-flow
free in liner out (FILO)
free money
free on rail
free on truck
freely negotiable credit
freely negotiable letter of credit
freight
freight bill
freight cost
freight invoice
freightage
frictional cost
fringe benefit
front end loading
front end money
front end ratio
front loaded lease
front loaded policy
front ratio
frozen account
full absorption costing
full assessment
full cost
full cost accounting
full cost pricing
full costing
full disclosure
full invoice value
full line pricing
full maintenance lease
full payment lease
full payout lease
full service leasing
full service vehicle lease
full time employee
full time equivalent (FTE)
fully amortizing loan
fully diluted earnings per share
fully paid share capital
fully paid shares
functional depreciation
fund
fundamentals
funded debt
funded requirement
funder
funding
funding agency
funding cost
fundraising
funds
funds statement
furniture, fixtures, and equipment (FF&E)
future value
gain
gains sharing
gap
gap financing
gap management
gearing
gearing ratio
general acceptance
general and administrative expense (G&A)
general journal
general ledger
general overhead account
general services
generally accepted accounting principles (GAAP)
generally accepted auditing standards (GAAS)
Generally Recognized Accounting Practice (GRAP)
geographic pricing
going concern
going concern value
going price
going private
going public
going rate
going-concern principle
gone concern
good
goods
goods in process
goods in transit
goods on approval
goods on consignment
goodwill
government accounting
government debt
grass-roots cost estimate
gross
gross book value
gross estate
gross income
gross margin
gross pay
gross profit
gross profit method of inventory valuation
gross receipts
gross receipts tax
gross recording method

gross sales
group currency
guaranteed price
hard asset
hard benefit
hard cost
hard currency
hard dollar saving
hard dollar [or any other currency]
hard money
haulage
head count
hidden asset
hidden cost
hidden persuader
hidden price increase
hidden reserve
high-low method
historical cost
holdback
holding cost
holding period
holiday
homeowner's equity
honorarium
horizon
horizontal analysis
hot money
human resource accounting
human resource valuation
hurdle rate
hyperinflation
idiosyncratic return
idle money
idle time
illiquid
immediate compensation
impact
impact analysis
implicit rent
implied cost
implosion of bill of materials
impound account
imprest amount
imputed cost
imputed income
imputed interest
in real terms
in-process goods
inactive inventory
incidental fee
income
income approach
income capitalization approach
income flow
income splitting
income statement
income summary account
income tax
inconvertibility
increasing opportunity cost
increasing return to scale
incremental borrowing rate
incremental budget
incremental cash-flow
incremental cash-flow principle
incremental cost
incremental cost pricing
incremental profit analysis
incurred cost
independent audit
independent auditor
independent cost analysis
independent cost estimate
indirect compensation
indirect cost
indirect labor
indirect loss
indirect maintenance cost
indirect material
indirect method cash flow statement
indirect overhead cost
individual retirement account (IRA)
induced investment
industry multiplier
inflation accounting
inflationary spiral
inland revenue
input tax
inputs
insolvency
insolvent
installation goods
institutional financing
insurable value
insured value
intangible asset
intangible benefits
intangible property
integrated financial system
integrated pricing
intellectual asset
intercompany transaction
interest
interest bearing
interest cost
interest coverage ratio
interest in arrears
interest rate
interest rate sensitivity
interest rate spread
interest tax shield
interim dividend
interim financing
interim report
interim statement
intermediary cost
intermediate funding
internal audit
internal financing
internal income
internal rate of return (IRR)
internal sources of financing
internal statement
International Accounting Standards (IAS)
International Accounting Standards Board (IASB)
International Accounting Standards Committee (IASC)
international business company (IBC)
International Financial Reporting Standards (IFRS)
interstitial advertising
inventory
inventory adjustments
inventory analysis
inventory carrying cost
inventory cost
inventory days
inventory financing
inventory loan
inventory record
inventory shrinkage
inventory to cost of sales ratio
inventory to cost-of-goods sold (COGS) ratio
inventory to working capital ratio
inventory turnover
inventory turns
inventory usage
inventory value
inventory variance
inventory velocity
investment
investment analysis
investment income
investment instrument
investment project
investment property
investment recovery
invoice
invoice discounting
involuntary conversion
IOU
irrevocable credit
irrevocable letter of credit (L/C)
issue date
issued share capital
issuer risk
issuing bank
job costing
joint cost
joint return
joint stock company
journal
journal entry
journal printer
journal voucher
journaling
journalizing
judgment factors
junior issue
Keogh plan
key performance indicators (KPI)
key ratios
keystone markup
labor
labor burden
labor cost
labor hour
labor standards
labor year
labor yield rate
lame duck
land
landed cost
lapping
last in, first out (LIFO)
law day
lawful money
learning curve
lease
lease period
lease purchase
lease schedule
lease tenure
lease term
lease underwriting
lease with option to purchase
lease with option to renew
leaseback
leasehold
leasehold improvements
leasing
ledger
ledger account
legacy
legal asset
legal reserves
legal tender
legal weight
lend-lease
lender
lending institution
lending policy
lessee
lessor
lessor's interest
letter of collection
letter of credit (L/C)
letter of demand
level load
level payment amortization
leverage ratio
leveraged buyout (LBO)
leveraged lease
leveraged recapitalization
levy
liability
liability dividend
LIBID
LIBOR
lieu days
life cycle cost
life cycle processing
lighterage
limited audit
line item
line item budget
liquid
liquid asset
liquidate
liquidated debt
liquidation
liquidation value
liquidity
liquidity constraint
liquidity crisis
liquidity risk
liquidity trap
load
loan
loan agreement
loan capital
loan debenture
loan proceeds
loan servicing
loan to value (LTV) ratio
loan value
long term asset
long term assets
long term debt
long term debt to tangible assets ratio
long term debt to total assets ratio
long term debt to total working capital ratio
long term gain/loss
long term investment
long term lease
long term liability
long term mortgage
loss
loss carryback
loss carryforward
loss contingency
loss control
lot
lower of cost and net realizable value
lower of cost or market value
loyalty discount
lump sum
lump sum fee
lump sum payment
machine hour
maintenance
maintenance burden
maintenance lease
major currencies
majority interest
majority ownership
make or buy decision
maker
man-days lost
man-hour
man-month
man-year
managed cost
management accounting
management accounts
management expenses
management fee
management indicators
manager's check
managerial accounting
manufacturing cost
margin account
margin of safety
marginal account
marginal analysis
marginal benefit
marginal cost
marginal cost of funds
marginal costing
marginal efficiency of capital
marginal external cost
marginal physical product
marginal pricing
marginal private cost
marginal product
marginal product of labor
marginal productivity
marginal productivity of capital
marginal profit
marginal relief
marginal revenue
marginal revenue product
marginal social cost
marginal tax rate
mark down
mark to market
marked to market
market approach
market breadth
market comparison approach
market multiplier
market price
market pricing
market rate
market skimming pricing
market to book ratio
market value
market-based approach
marketability
marketable
marketable security
marking to market
markup
markup pricing
massaging the figures
master budget
matching principle
material overhead
material price standard
materials management
mathematical evidence
maturity factoring
maturity intermediation
maturity matching
maturity mix
mean life
measured day work (MDW)
medium of exchange
members' voluntary liquidation
merchandising allowance
merchant account
merchant services provider
merit bonus
merit increase
merit pay
mezzanine debt
mezzanine financing
micropayment
middle of month terms
milestone billing
minimum cash balance
minimum charge
minimum order
minority interest
mixed cost
mixed credit
mode of payment
modified accelerated cost recovery system (MACRS)
modified accrual basis accounting
modified book value
modified cash basis accounting
modular bill of materials
monetary item
monetary measurement
monetary unit
monetary unit of account
money
money at call
money illusion
money market account (MMA)
money market certificate (MMC)
money market instruments
money market investment
money market mutual fund
money market rate
month
month-end closing
mortgage amortization schedule
mortgage debenture
mortgage payable
mortgage rate
mortgage servicing
MOTO discount rate
moving average
moving average inventory cost
moving average price (MAP)
naive forecasting
natural year
near money
negative amortization
negative carry
negative cash flow
negative equity
negative gap
negotiability
negotiable credit
negotiable security
net
net 30
net accounts receivable
net assets
net capital
net cash-flow
net current assets
net earnings
net fixed assets
net income
net income margin
net income to working capital ratio
net interest cost
net investment
net lease
net loss
net margin
net operating income
net operating loss (NOL)
net present value (NPV)
net price
net price recording
net proceeds
net profit
net profit margin
net purchase recording
net purchases
net realizable value of accounts receivable
net realizable value of asset
net return
net sales
net tangible assets
net tax liability
net value
net weight
net working capital
net worth
netting
new issue
new old stock
nominal
nominal account
nominal capital
nominal income
nominal interest rate
nominal rate
nominal rate of return
nominal share capital
nominal value
nominal wage
nominal yield
nominated bank
nominee account
non asset
non cost data
non value adding cost
non-base budget
non-business day
non-conventional finance
non-current asset
non-current liability
non-current receivable
non-depository financial institution
non-dischargeable debt
non-discretionary accrual
non-expenditure disbursement
non-liability
non-manufacturing expenses
non-monetary asset
non-monetary price
non-monetary wealth
non-operating asset
non-operating expense
non-operating gain
non-operating income
non-operating loss
non-performing asset
non-production costs
non-productive time
non-recurring cost
non-recurring income
non-revenue treatment
non-standard adders
non-tax lease
non-traceable common cost
non-traditional balance sheet
noncash expense
noncash item
noncash transaction
normal account balance
normal balance
normal cost
normalized earnings
normalized financial statement
note
noted item
notes
notes payable
notes receivable
notes receivable discounted
notice account
notice deposit
notional cost
number of days of inventory on hand
object
objective budgeting
objectives and task method
objectivity
objectivity principle
obligated balance
obligation
obligation authority
obligation basis of accounting
obligations incurred
obsolescence
obsolescent
obsolescent stock
obsolete stock
occupancy cost
off balance sheet
off balance sheet conduits
off balance sheet financing (OBSF)
off the book
official check
offset
offset account
offset statement
omitted dividend
on account
on budget
on cost
on hand
on the run
one-time only addition
one-time only deduction
online advertising measures
online banking
open account
open check
open ended lease
open item
open order
open to buy
open transaction
opening balance
opening balance sheet
opening entries
opening stock
operating activities
operating and support cost
operating asset
operating budget
operating capital
operating cash flow
operating cash flow to sales ratio
operating cost
operating cycle
operating efficiency
operating expenses
operating expenses to gross income ratio
operating expenses to gross margin ratio
operating expenses to sales ratio
operating funds
operating income
operating lease
operating leverage
operating liabilities
operating loan
operating loss
operating margin
operating overhead expense
operating performance ratio
operating profit
operating rate
operating ratios
operating revenue
operating risk
operating statement
operation gearing
operational efficiency
operational performance
opinion
opportunity cost of capital
optimal capacity
optional dividend
order filling costs
order for account
order generation costs
ordering cost
orderly liquidation
orderly liquidation value
orderly sale
orderly sale value
ordinary debts
ordinary income
ordinary interest
ordinary loss
ordinary repair
ordinary share
organic growth
organizational costs
original issue discount
origination fee
other assets
other costs
other liabilities
other revenues and expenses
out of pocket cost
out of pocket expense
outlay
outstanding check
outstanding debt
outstanding shares
outstanding stock
over capitalization
over-collateralization
over-expenditure
over-improvement
overabsorbed overhead
overabsorption
overage
overapplied overhead
overdraft limit
overdraft protection
overdue
overextended
overhead
overhead rate
overlapping debt
overnight repo
override
overrun
overtime
overtime scheduled
overvalued
owners' equity
owners' withdrawals
ownership
ownership cost
package deal
paid up
paid-in capital
paid-in surplus
pandemic
paper asset
paper gain/loss
paper money
paper profit (or loss)
paper trail
par value
par value bond
parallel loan
parametric cost estimating
Paris Interbank Offered Rate (PIBOR)
parity price
parity pricing
part payment
partial payment
partial profit taking
partially amortizing loan
participation financing
partly paid shares (or stock)
partnership capital account
pass through taxation
passed dividend
passive activity
passive income
passive loss
past due loan
patient capital
patronage discount
pay
pay as you earn (PAYE)
pay down
pay order
pay sheet
pay to order
payable
payable after sight
payable at sight
payable on demand
payable to bearer
payables
payables to inventory ratio
payables to operating expenses ratio
payback period
payback period method
paydown period
payee
payer
payer bank
paying agent
paying bank
payment
payment against documents
payment card
payment days
payment float
payment gateway
payment guarantee
payment history analysis
payment in due course
payment mechanism
payment order
payment processor
payment schedule
payment system
payment terms
payment under reserve
payoff
payoff statement
payor bank
payout ratio
payroll
payroll burden
payroll credit
payroll deduction
payroll period
payroll tax
pecuniary externalities
pension obligation
peppercorn rent
per annum
per capita
per diem
percentage
percentage lease
percentage of completion method
percentage of sales method
perfect liquidity
performance analysis
performance efficiency
period bill
period cost
period expense
periodic inventory method
periodic rate
permanent accounts
permanent capital
permanent financing
permanent owners' equity account
perpetual inventory method (PIM)
perpetuity
personal accounts
personal allowance
personal effects
personal exemptions
personal expenses
personal income
personal income tax
personal interest
personal property
personal property tax
personal residence
personal savings
personal savings rate
personal use property
petty cash
physical depreciation
physical deterioration
physical inventory
PIBOR
piece rate
pilferage
pipeline inventory
pipeline stock
planned investment
planned obsolescence
planned value
planning estimate
planning factor
planning horizon
planning mode
planning package
plant ledger
plant property
plastic money
pledged account mortgage (PAM)
pledged revenue
pledging
pledging of accounts receivable
point of diminishing returns
policy loan
pool
pool of funds
pooling of interests
portfolio
portfolio income
portfolio loans
positive cash flow
positive gap
positive yield curve
post audit
post balance sheet events
post closing trial balance
post tax debt-service coverage
post-money valuation
postdate
postdated check
posting
posting key
pre-export financing
pre-money valuation
pre-opening expenses
pre-tax debt service coverage
pre-tax income
pre-tax return on assets
pre-tax return on sales
preauthorized payment
precautionary balance
precious metals
predetermined overhead rate
preference shares
preferred dividend
preferred stock
preliminary expenses
prepaid expenses
prepayment clause
present value (PV)
present value (PV) factors
present value (PV) of a future amount
present worth
preshipment credit
price
price breakdown
price bundling
price cap
price ceiling
price discrimination
price floor
price of time
price structure
price threshold
price to book (PB) ratio
price to cashflow ratio
price to earnings (PE) ratio
price to earnings growth (PEG) ratio
price to revenue ratio
price to sales (PS) ratio
price transparency
price unbundling
price/book (P/B) ratio
price/earnings (P/E) multiple
price/earnings (P/E) ratio
price/earnings growth ratio
price/sales ratio
priced bill of material
pricing
pricing center
pricing policy
primary beneficiary
primary capital
primary financial statements
primary reserves
prime cost
principal amount
principal balance
prior period adjustments
private cost
private equity
pro forma
pro forma invoice
pro forma results
pro forma statement
pro rata
pro rata guarantee
probate assets
proceeds
process costing
producer goods
product cost
product lead time
production lead time
production unit method of depreciation
profit
profit and loss account
profit and loss statement
profit center
profit factor
profit margin
profit multiple
profit pricing
profit sharing plan
profit taking
profitability
profitability index
profitability ratios
progress curve
project financing
projected statement
projected total life cost
projection error
promissory note
property and equipment turnover
property appraisal
property assessment
property, plant, and equipment
proprietary accounts
proprietorship
prorate
proration
provisioning
public accountant
public accounting
public finance accounting
public offering
publicly traded
purchase accounting
purchase acquisition
purchase day book
purchase option
purchase order
purchase request
purchase requisition
purchase returns and allowances
purchase specification
purchaser
purchases account
purchases journal
purchases ledger
purchasing
qualified accounts
qualified auditor
qualified opinion
qualifying ratios
quantity discount
quantity survey
quick assets
quick ratio
Quickbooks
quote
range
ratable
ratable value
ratchet clause
rate
rate base
rate of depreciation
rate of exchange
rate of interest
rate of return
rate of return rule
rate of turnover
rate structure
ratepayer
ratio
rational cost estimating
raw time
reacquired stock
real accounts
real asset
real capital
real interest rate
real investment
real rate
real rate of interest
real return
real terms
real wage rate
real yield
realization
realization covenant
realization factor
realization gap
realized gain/loss
realized profit/loss
reasonable compensation
reasonable cost
reasonable price
rebate
recapitalization
recapture
recapture of depreciation
receipt
receivable
receivable turnover
receivables financing
reciprocal letter of credit
recognition
recognition of expense
recognition of revenue
reconciliation
reconciliation account
recoupment
recovery
recovery period
recovery rate
recurring cost
recurring entry
red clause letter of credit (L/C)
red ink
redeemable debenture
redeemable preference shares
redeemable preferred stock
redemption premium
redemption price
redemption value
redemption yield
reducing balance
reducing balance depreciation
redundant asset
reference currency
refinancing
refund
refunding
registered capital
registration
regulatory capital
rehabilitation cost
reimbursable expenses
reimbursement
reinvestment
relative fair market value
relevant
relevant cash flow
relevant cost
relevant range of activity
remittance
remote journaling
removal cost
remuneration
renegotiated loan
rent
reorder cost
reorder level
reorder point
reorder quantity
reorganization
repatriation
replacement capital
replacement cost
replacement cost accounting
replacement cost method
replacement factor
replacement reserves
replacement value
replacement value method
replenishment order quantity
report form
report format
reported profit
reporting element
reporting entity
repurchase agreement
required rate of return
requisition
requisition cycle
requisitioning objective
rescheduled loan
reserve account
reserve capital
reserve currency
reserve for bad debt
reserves
residual cover
residual cushion
residual value
residuary estate
resolution to borrow
resource driver
resource plan
responsibility accounting
restocking fee
restricted cash
restricted liquidity
restructured loan
retail audit
retail inventory method
retained earnings
retainer
retention ratio
retire
retirement
retirement fund
retroactive pay
return
return of capital
return on assets (ROA)
return on assets managed (ROAM)
return on average assets
return on capital (ROC)
return on equity (ROE)
return on invested capital (ROIC)
return on investment (ROI)
return on sales (ROS)
return on total assets (ROTA)
return on total investment (ROTI)
returned check
returns
revaluation
revaluation reserve
revenue
revenue account
revenue base
revenue center
revenue expenditure
revenue income
revenue project
revenue recognition principle
revenue treatment
reverse leverage
reverse share split
reverse split
reverse stock split
reversing entry
reversion value
review
revocable letter of credit (L/C)
revolver
revolving account
revolving collateral
revolving credit
revolving fund
revolving letter of credit (L/C)
revolving loan
reward-risk ratio
rework
Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994
rights issue
rights letter
rights offering
risk adjusted discount rate
risk asset
risk based targeting
risk capital
risk equivalent
risk financing
risk free
risk free rate
risk free return
risk of loss
risk position
risk quantification
risk rate
risk value
risk-adjusted return
risk/return tradeoff
risk/reward tradeoff
roll up costs
rolling average inventory
rolling budget
rollover
rollover relief
rough cut
rough order of magnitude
rounding
rounding error
roundoff
roundoff error
roundtable cost estimating
Rucker plan
rule of 72
rule of 78
run time
running account
running cost
running days
running royalty
running yield
S curve
salary
salary reduction plan
salary structure
sale and buyback
sale and leaseback
sales
sales budget
sales comparison approach
sales day book
sales discount
sales driven expenses
sales forecast
sales growth percentage
sales journal
sales ledger
sales multiple
sales price
sales return and allowances
sales revenue
sales tax
sales to fixed assets ratio
sales to net worth ratio
sales volume
sales-revenue driven expenses
sales-volume driven expenses
sales/price analysis
sales/volume analysis
salvage
salvage charges
salvage material
salvage property
salvage value
SAP
savings
savings account
scale problem
scanlon plan
schedule
scheduled payment open item
scrap
scrap factor
scrap rate
scrap value
scrip dividend
scrip issue
seasonal discount
SEC yield
second degree price determination
second preferred stock
second round financing
secondary beneficiary
secondary credit
secondary financing
secured debenture
secured lender
securities
securities liquidity risk
seed capital
self check
self liquidating asset
self-assessment
self-financing
self-liquidating
self-liquidating loan
sell through
seller financing
selling costs
selling price
selling terms
semi variable cost
separable cost
service factoring
service lease
service life
service plus finance factoring
settled account
settlement expenses
setup cost
seven wastes
severance pay
share
share capital
share certificate
share option
share premium
share register
shared costs
shareholder
shareholder equity
shareholder funds
shareholder of record
shareholder value added (SVA)
shareholders equity
shareholders' funds
shipping tariff
short form audit report
short lease
short position
short term asset
short term debt
short term debt to total debt
short term debt to working capital
short term gain
short term investment
short term liability
short term loan
short term loss
short term profit
shortages costs
should-cost estimate
shoulder period
shoulder season
shrinkage
shrinkage factor
shutdown point
sight
sight bill
sight draft
significant digits
significant influence
simple debenture
simple interest
simple rate of return
sin tax
single allocation base approach
single monthly mortality
single payment lease
single-entry bookkeeping
single-zone pricing
sinking fund
skill based pay
skimming price
slide error
sliding commission
soft asset
soft cost
soft dollar savings
soft dollar [or any other currency]
soft loan
sole proprietor
sole proprietorship
sole trader
solvency
solvency ratios
solvent
sour loan
source document
sources and applications of funds statement
special item
special journal
specie
specific identification method
specific return
speculative balance
speculative demand for money
speculative transaction
spending plan
spiff
split
split depreciation
spoilage
spread income
spreadsheet
square position
staged payments
stale check
stale dated check
standard adders
standard cost
standard costing
standard hours
standard margin
standard of value
standard price
standard price variance
standard rate
standard time
standards
standby commitment
standby credit
standby letter of credit (L/C)
standby loan
startup capital
startup costs
startup expenses
startup financing
stated value
statement balance
statement of account
statement of cash flows
statement of changes in financial condition
statement of changes in financial position
statement of condition
statement of financial condition
statement of financial position
statement of income
statement of owners' equity
statement of resources
statement of retained earnings
statement of shareholders' equity
statement of sources and application of funds
statistical cost
statistical cost estimating
statute barred debt
statutory books
statutory reserves
step cost
step lease
step rate
step up bond
step up/step down lease
step variable cost
stepped interest debenture
stepped preferred stock
sticky floater
stock
stock carrying cost
stock dividend
stock in trade
stock in transit
stock market
stock market CD
stock market crash
stock norm
stock on order
stock record
stock split
stock turnover
stockholder
stockout costs
stockout percentage
stockout ratio
stocktaking
stop payment order
storage
straight line amortization
straight line depreciation
straight time
straight value
stranded cost
street price
strip financing
structural inflation
sublease
subscribed capital
subscribed share capital
subscriber
subscription price
subsidiary ledger
subsidy
subsistence allowance
sue and labor costs
sum certain
sum of the digits method
sum of the years digits (SYD) depreciation
sum payable
summary account
summary of significant accounting policies (SSAP)
sundry creditors
sundry debtors
sundry expenses
sunk capital
sunk cost
super majority
supplemental appropriation
supplemental capital
supplier credit
support costs
suppressed inflation
surcharge
surplus
surplus reserve
surplus stock
suspense account
sustainable growth model
sweat equity
sweep account
syndication cost
synthetic lease
system analyst
T account
take home pay
takeover
tangible
tangible asset
tangible benefits
tangible book value
tangible capital asset
tangible net worth
tangible personal business property
tare
tare allowance
tare weight
target cost
target costing
target value
tax abatement
tax allocation within a period
tax audit
tax avoidance
tax base
tax basis
tax benefit rule
tax bracket
tax certificate
tax credit
tax deductible interest
tax deduction
tax deferred
tax deferred income
tax evasion
tax exempt
tax exemptions
tax free exchange
tax lease
tax liability
tax lien
tax lien certificate
tax loss carry back
tax loss carry forward
tax oriented lease
tax participation clause
tax planning
tax rate
tax return
tax self assessment
tax shelter
tax sheltered income
tax shield
tax shifting
tax sink
tax title
tax write off
tax year
taxable equivalent yield
taxable income
taxable year
taxpayer
Taylor wage system
technology cost
technology valuation
teeming and lading
telephone switching
temporary account
tenant improvements (TI)
tenor
term bill
term debt
term deposit
term funding
terminal rate of return
terminal value
termination benefit
termination cash flow
terotechnology
theory of adaptive expectations
theory of rational expectations (TRE)
third party check
throughput
throughput costing
tier 1 capital
tier 2 capital
tight money
time bill
time deposit
time draft
time horizon
time loan
time period concept
time value of money (TVM)
time variance
times interest earned ratio
title transfer provision
toll
tooling costs
top line
total acquisition cost (TAC)
total allocated budget
total asset turnover
total assets to sales ratio
total cost of ownership (TCO)
total cost of quality
total debt to inventory
total debt to net worth
total debt to total assets ratio
total invested capital
total lead time
total return
total revenue
total value
touch labor
traceability
traceable cost
tracer
tracing
trade account
trade allowance
trade bill
trade credit
trade date
trade discount
trade finance
trade reference
trade terms
trading account
trading assets
trading dividends
trading on the equity
trading profit
traditional balance sheet
transaction
transaction analysis
transaction cost
transaction exchange gain or loss
transaction price
transaction processing
transaction set
transaction statement
transaction value
transfer cost
transfer of undertakings
transfer price
transfer value
transferable letter of credit (L/C)
transitory account
translation
translation date
translation exchange gain or loss
translation risk
transposition error
travel cost
treasurer's check
trial balance
triple bottom line
troubled debt restructuring
true interest cost (TIC)
true lease
truncation
truncation error
trust assets
trust property
trustworthiness
turnkey pricing
turnover
turnover cost
turnover ratios
two tier wage system
unabsorbed overhead
unallocated contingency
unallowable cost
unamortized bond discount
unamortized bond premium
unamortized discount on investments
unamortized premium on investments
unascertained goods
unauthorized expenditure
unclaimed balance
uncleared check
uncleared effects
uncollected funds
uncollected items
uncollectible account
uncollectible accounts expense
under capitalization
under reserve
underapplied overhead
underlying
underrun
underwater loan
undisclosed factoring
undistributed earnings
undivided profits
unearned discount
unearned income
unearned interest
unearned revenue
unexpended balance
unfunded actuarial liability
unfunded liability
uniform delivered pricing (UDP)
uniform rules for collections (URC)
Uniform Standards of Professional Appraisal Practice (USPAP)
unissued stock
unit cost
unit of account
unit of measurement concept
unit time
units breakeven
units-of-output depreciation
units-of-production depreciation
unliquidated balance
unliquidated commitment
unliquidated obligation
unpaid balance
unpaid check
unprofitable
unqualified opinion
unrealized
unrealized gain/loss
unrealized profit/loss
unrealized revenue
unrecorded expense
unrecorded revenue
unscheduled overtime
unsecured credit
unsecured creditor
unsecured debenture
unsecured debt
unsecured lender
unsecured loan
usage cost
usage value analysis
usance
use tax
user cost
validate
valuation
valuation account
valuation allowance
valuation reserve
value
value accounting
value added
value added activity
value added analysis
value added cost
value added principal (VAP)
value added statement
value added tax (VAT)
value analysis
value based pricing
value date
value engineering
value for money audit
value fore money analysis
value in account
value in use analysis
value oriented pricing
value to owner
variable cost
variable costing
variable expense
variable factors of production
variable interest rate
variable pay
variance
variance accounting
variance analysis
venture capital
vertical analysis
vested benefit
virtual private server (VPS)
voucher
voucher check
voucher system
vulture capital
vulture capitalist
wage
wage push inflation
wage rate
wages
waiting time
wastage
wasting asset
ways and means
ways and means committee
wealth
weighted average contribution margin ratio
weighted average cost of capital
weighted average cost of inventory
white elephant
windfall profits tax
withholding tax
work in process
work in process inventory
work in progress
work order
work standard
work time
workers' compensation
working asset
working capital
working capital to sales ratio
working capital turnover
working day
worksheet
worth
write down
writeoff
writing down allowance (WDA)
written down value (WDV)
year-end closing
yield
zero based budgeting (ZBB)
zero inventories