Accounting & Auditing Terms and Definitions

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12B-1 plan
401(k) payable
401(k) plan
529 plan
A-B trust
abbreviated accounts
ABC agreement
ABC method
ability to pay tax
abnormal profit
abnormal return
abnormal spoilage
above market cost
above the line
above the line deduction
above water
abridged accounts
absolute physical life
absolute price
absolute variance
absorbed account
absorbed cost
absorbed costs
absorption account
absorption costing
absorption pricing
absorption rate
abusive tax shelter
Academy of Accounting Historians
accelerated amortization
accelerated bookbuild
accelerated cost recovery system (ACRS)
accelerated depreciation
acceleration clause
acceleration life insurance
acceleration principle
acceptance credit
acceptance fee
acceptance financing
acceptance for honor
acceptance letter of credit (L/C)
acceptance of a bill of exchange
access charge
accession rate
accessional cost
accessorial charges
accessorial services
accident and health benefits
accidental death benefit
account activity
account analysis
account balance
account code
account current
account format
account history
account hold
account inquiry
account measurement
account number
account payee only
account reconcilement
account rendered
account settlement
account stated
account statement
account title
account type
accountable document
accountable plan
accountant in charge
accountant's liability
accountant's responsibility
accountant's return
accountants for the public interest (API)
accountants index
accountants professional liability insurance
accounting based incentive
accounting bases
accounting change
accounting concepts
accounting conservatism
accounting control system
accounting controls
accounting cost
accounting currency
accounting cushion
accounting cycle
accounting documents
accounting earnings
accounting entity
accounting equation
accounting error
accounting event
accounting fraud
accounting identity
accounting information system (AIS)
accounting manual
accounting measurement
accounting method
accounting model
accounting noise
accounting period
accounting policies
accounting practice
accounting principles board
accounting procedure
accounting process
accounting profit
accounting rate of return (ARR)
accounting ratios
accounting records
accounting reference period
accounting reform
accounting reports
Accounting Research Bulletin (ARB)
accounting risk
accounting separation
accounting software
accounting standards
Accounting Standards Board (ASB)
accounting system
accounting technician
accounting theory
accounting valuation
accounts payable (A/P)
accounts payable (A/P) to sales ratio
accounts payable (A/P) to total debt ratio
accounts payable aging
accounts payable turnover
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
accredited personal financial planning specialist
accreted value
accretion discount
accretive acquisition
accrual basis accounting
accrual bond
accrual concept
accrual note
accrual of obligation
accrual principle
accrual rate
accrued assets
accrued bond
accrued dividend
accrued expenses
accrued future service benefit
accrued income
accrued interest
accrued liability
accrued revenue
accrued tax
accumulated adjustment account
accumulated depreciation
accumulated dividend
accumulated earnings tax
accumulated fund
accumulated profits tax
accumulated value
accumulating shares
accumulation option
accumulation unit
accuracy audit
acid test
acid test ratio
acquired surplus
acquiring bank
acquiring processor
acquisition accounting
acquisition adjustment
acquisition cost
acquisition fee
active asset
active income
active inventory
activist policy
activities base system
activity account
activity accounting
activity base
activity based budgeting (ABB)
activity based costing (ABC)
activity center
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 total loss (ATL)
actual value
actuarial assumption
actuarial basis of accounting
actuarial cost method
actuarial gain or loss
actuarial valuation
ad valorem
ad valorem equivalent (AVE)
adaptive control method
adaptive expectations
adaptive exponential smoothing
add-on interest
add-on loan
added value
adequate disclosure
adjunct account
adjustable rate preferred (ARP) stock
adjusted basis value
adjusted book value
adjusted book value method
adjusted entries
adjusted gross income
adjusted net asset method
adjusted net income approach
adjusting entries
adjusting events
adjustment bond
administration bond
administration cost
administrative accounting
administrative budget
administrative control system
administrative cost
administrative expenses
administrative services only (ASO)
advance payment
advance payment bond
advance payment guarantee
advance refunding
advance-decline (A-D) ratio
advancement of charges
adverse balance
adverse opinion
adversely classified asset
advertising allowance
advertising appropriation
advertising appropriation methods
advertising costs
advertising sales ratio
advertising to sales ratio
advisor account
advisor fee
advisory letter
affidavit of performance
affidavit of title
affine pricing
affinity fraud
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
against the box
agency commission
agency cost
agency payments
aggregate income
aging of accounts
aging receivables
aging schedule
agreed-upon procedures
air pocket stock
airport access fee
airport revenue bond
airport tax
alimony payment
all channel sales
all inclusive price
all purpose statement
all-in cost
allocable cost
allocated cost
allocated quantity
allocated stock
allocation base
allowable order cost
allowance for bad debts
allowance for depreciation
allowance for doubtful accounts
allowance method
allowance to reduce inventory - LCM (lower cost of market)
alteration cost
alteration of share capital
alternative assets
alternative cost
Altman z-score
American Institute of Certified Public Accountants (AICPA)
amortization expense
amortization of bond costs
amortization of bond discount
amortization of bond premium
amortization of intangible assets
amortization of intangibles
amortization schedule
amortization term
amortized cost
amortized loan
amount realized
analog costing
analysis of alternatives (AOA)
analysis of variances (ANOVA)
analytical procedures
ancillary revenue
and interest
annual accounts
annual audit
annual basis
annual budget
annual debt service
annual earnings
annual earnings change
annual percentage rate (APR)
annual percentage yield (APY)
annual receipts
annual report
annual return
annual sales change
annual turnover
annual usage value
annualized income
annualized return
annuity unit
anticipation stock
applicable rate
application for payment
application of funds
applied cost
applied overhead
appraisal approach
appraisal capital
appraisal clause
appraisal cost
appraisal date
appraisal fee
appraisal method
appraisal method of depreciation
appraisal procedure
appraisal value
appreciated asset
appropriation account
appropriation of retained earnings
approved list
as of date
assessable profit
assessed value
assessment ratio
asset account
asset acquisition strategy
asset allocation
asset approach
asset availability
asset conversion loan
asset coverage
asset deficiency
asset demand
asset depreciation range system (ADR)
asset earning power
asset impairment
asset impairment accounting
asset liability management
asset management
asset management account
asset mix
asset performance
asset protection
asset protection trust (APT)
asset recovery
asset redeployment
asset specificity
asset swapped convertible option transaction (ASCOT)
asset turnover ratio
asset valuation
asset value per share
asset-based approach
asset-based lending
asset-liability matching
asset/equity ratio
assignment method
assignment of accounts receivable
assignment of receivables
assignment of rents
associate company
atomic data
attorney's letter
audit calendar
audit cycle
audit department
audit evidence
audit program
audit report
audit resolution
audit sampling
audit scope
audit strategy
audit trail
audited financial statements
auditing evidence
auditing for compliance
auditing standards
auditor's opinion
auditor's report
Australian Accounting Standards Board (AASB)
authorized capital
authorized share capital
authorized stock
auto financing
automatic reinvestment plan
available asset
available balance
available cashflow
available credit
available earnings
available expenditure
available funds
average accounting return
average accounts receivable
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 payment method
average payment period
average price
average product
average rate of return
average revenue per unit (ARPU)
average settlement period
average total assets
average variable cost
average working capital
avoidable cost
avoided cost
avoirdupois weight
B trust
baccalaureate bond
back charge
back pay
back taxes
back-end load
backflush accounting
backflush costing
backgrounder data
backorder costs
bad debt
bad debt expense
bad debt provision
bad debt reserve
bag holder
bagel land
bait and switch
balance billing
balance carried forward
balance per bank
balance per books
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 the books
balloon lease
balloon loan
balloon payment
bank credit
bank debits
bank endorsement
bank errors
bank overdraft
bank rate
bank reconciliation
bank statement
bank to bank letter of credit (L/C)
bankers' acceptance
banking book
base budget
base period
base rate
base year
baseline cost estimate
basic accounting equation
basic earnings per share (EPS)
basic earnings power
basic financial statements
basic stock
basis of accounting
basis point
basis risk
basket purchase
batch cost
batch report
batch size
batch-level activities
batch-level cost
bearer check
bearer instrument
before reimbursement expense ratio
before tax income
beginning inventory
behavioral accounting
below cost
below the line
benchmark job
beneficial interest
beneficial owner
beneficiary statement
Berry ratio
best buy
best rate
best value
bid and proposal (B&D) costs
bid bond
Big Four
big ticket leasing
bilateral netting
bill and hold
bill of activities (BOA)
bill of costs
bill of labor
bill of materials (BOM)
bill of quantities (BOQ)
bill renewal
billing cycle
billing lag
billings in excess of costs
bird dog
black ink
black-box accounting
blanket rate
blend fund
blind brokering
blind entries
bond cash price
bond certificate
bond coupon rate
bond interest expense
bond issue cost expense
bond issue costs
bond refinancing
bond sinking fund
bonds payable
bonus issue
book cost
book depreciation
book entry
book entry security
book inventory
book inventory system
book of original entry
book profit
book to bill (BO/BI)
book to market ratio
book to ship ratio
book value (BV)
book value of accounts receivable
book value per share
books of account
books of final entry
books of original entry
borrowed capital
borrowing capacity
bottom line
bottom-line growth
bottom-up budgeting
bottom-up cost estimate
bottom-up forecasting
bottom-up planning
bottom-up pricing
breakage cost
breakeven formula
breakeven graph
breakeven period
breakeven point
breakeven price
breakeven stop-loss
breakeven volume
breakeven yield
breakup basis
breakup value
bridge loan
bring-down comfort letter
brochure rule
brought down
brought forward
budget adoption
budget authority
budget cycle
budget deficit
budget elements
budget estimate
budget process
budget surplus
budget unit
budget variance
budgetary comparison
budgetary control
budgeted cost
budgeted cost of work performed (BCWP)
budgeted cost of work scheduled (BCWS)
buffer stock
bunny bond
burden cost
burden rate
burn rate
business (source) document
business area
business combination
business day
business entity concept
business expenses
business financials
business franchise tax
business growth
business receipts
business tax
business transaction
business valuation
business-use property
buying economies of scale
cafeteria plan
calculated intangible value (CIV)
call date
call in
call premium
call price
call risk
call-back pay
call-in pay
callable loan
callable preferred stock
called up share capital
canary call
cancellation charge
cancelled check
capacity cost
capacity overhead expense
capacity utilization rate
capital account
capital accumulation plan
capital addition
capital adequacy
capital allocation
capital allowance
capital asset
capital budget
capital budgeting
capital charge
capital commitment
capital cost
capital cost allowance (CCA)
capital decay
capital efficiency
capital employed
capital equipment
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 maintenance approach to net income
capital management
capital market
capital net worth
capital outlay
capital planning
capital project
capital projects funds
capital rationing
capital recovery
capital redemption reserve
capital reduction
capital reorganization
capital requirements
capital reserve
capital restructuring
capital risk
capital stock
capital structure
capital surplus
capital transaction
capital turnover
capitalization (cap)
capitalization factor
capitalization of earnings
capitalization of earnings method
capitalization of interest
capitalization of profits
capitalization rate
capitalization ratios
capitalization table
capitalized cost
capitalized interest
capitalized value
capped fund
carriage cost
carried down
carried forward
carried interest
carry forward
carrying amount
carrying cost
carrying cost of inventory
carryover basis value
carte blanche
cash account
cash accounting
cash allowance
cash and cash equivalents
cash asset ratio
cash audit
cash basis
cash basis accounting
cash book
cash budget
cash capability
cash collateral account
cash collections
cash control
cash conversion period
cash cost
cash cover
cash cow
cash cycle
cash disbursement journal
cash discount
cash dividend
cash earnings
cash equity
cash equivalence
cash equivalent
cash flow
cash flow after interest and taxes
cash flow analysis
cash flow forecast
cash flow management
cash flow per share
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 interest
cash journal
cash management
cash management journal
cash method
cash on delivery (COD)
cash on hand
cash outflow
cash overdraft
cash payback period
cash payment to suppliers
cash pooling
cash ratio
cash receipt
cash receipts and disbursements approach
cash receipts journal
cash return on gross investment (CROGI)
cash short and over
cash short and over account
cash taxes
cash to sales ratio
cash turnover
cash turnover ratio
cash value added (CVA)
cash wages
cash with order (CWO)
cash-on-cash return
cashier's check
cats and dogs
centralized cash flow management
certain payment
certificate account
certificate for payment
certificate of acceptance
certificate of indebtedness
certificate of need
certified accountant (CA)
certified financial statements (CFS)
Certified Information Systems Auditor (CISA)
Certified Management Accountant (CMA)
certified public accountant (CPA)
change in accounting estimate
change in accounting method
change in accounting period
change in accounting principle
change in accounting principles
character classification
charge account
charitable contribution
charitable donation
chart of accounts
chartered accountant (CA)
check clearing
check hold
check kiting
check printing charges
check stub
checking account
cherry picking
circulating asset
circulating capital
class of accounts
class of stock
class of worker
classification of assets
classified balance sheet
classified common stock
classified loan
clean balance sheet
clean surplus concept
clean your skirts
clear days
clearing account
clearing cycle
clerical error
clerical mistake
click through rate (CTR)
close account
close period
closed transaction
closed year
closely held account
closing balance
closing costs
closing date
closing entries
closing operations
closing the accounts
closing the books
CMA exam
cold cash
collateral cost
collateral loan
collateral note
collateral value
collecting bank
collection account
collection agency
collection days
collection float
collection order
collection period
collection period ratio
collection procedure
collection ratio
columnar journal
combination loan-to-value (CLTV)
commercial document
commercial finance company
commercial invoice
commercial loan
commissions expense
commitment basis accounting
commitment fee
committed cost
common cost
common equity
common stock
common stock account
common stock dividend distributable
common-size balance sheet
common-size financial statement
common-size income statement
commuted value
company code
company risk
comparable profits method
comparative cost estimating
comparative financial statement
comparison pricing
compensable factor
compensated personal absence
compensating balances
compensating error
compensation package
competency based pay
competition-based pricing
competitive parity
competitive parity method
compilation engagement
complete liquidation
completed contract method
completion bond
complex capital structure
component depreciation
composite cost of capital
composite depreciation
composite rate
compound accreted value
compound annual growth rate (CAGR)
compound duty rate
compound entry
compound interest
compound journal entry
compound tariff
compounding frequency
compounding period
comprehensive income
conceptual cost
condensed financial statements
conditional commitment
conditional sales lease
connection charge
conservation concept
conservatism principle
consigned goods
consignment stock
consistency concept
consistency principle
consistent reporting
consolidated balance sheet
consolidated entity
consolidated financial statement
consolidated fund
constant currency unit
constant dollar accounting
constant dollar [or any other currency]
constant opportunity cost
constant payment loan
constant returns to scale
construction cost
construction in progress
constructive payment
consular fee
consumption charge
contingency allowance
contingency fund
contingency reserve
contingent asset
contingent beneficial interest
contingent capital
contingent deferred sales charge (CDSC)
contingent fee
contingent gain
contingent liability
contingent loss
contingent rent
contingent valuation
continuing appropriation
continuing operations
continuity of business enterprise doctrine
continuity of interest doctrine
continuous audit
continuous compounding
continuous operation costing
contra account
contra entry
contra equity account
contra revenue account
contract audit
contract authority
contract ceiling
contract closeout costs
contract cost analysis
contract costing
contract financing payments
contract over-run
contract revenues
contract target cost (CTC)
contract under-run
contract value
contributed capital
contribution analysis
contribution approach income statement
contribution margin
contribution margin ratio
contribution per unit
contribution pricing
contributory plan
control account
control ratio
controllable costs
controlling interest
conversion cost
conversion factor
conversion ratio
conversion value
cookie jar accounting
cooking the books
core assets
corporate capital
corporate finance
corporate profit
corporate reputation
correcting entry
correspondence audit
cost account
cost accounting
cost accrual ratio
cost accumulation
cost advantage
cost allocation
cost analysis
cost and freight (C&F)
cost approach
cost assignment
cost audit
cost averaging
cost avoidance
cost based budget
cost basis
cost behavior analysis
cost benefit analysis (CBA)
cost budget
cost center
cost classification
cost coding
cost containment
cost control
cost cutting
cost depletion
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 flow assumption
cost function
cost input
cost justification
cost leadership
cost ledger
cost management
cost management system
cost method
cost method of recording treasury stock
cost object
cost of capital
cost of carry
cost of collection
cost of goods available for sale
cost of goods manufactured
cost of goods purchased
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 poor quality
cost of production
cost of quality
cost of sales
cost of sales to payables ratio
cost of work
cost overrun
cost per inquiry (CPI)
cost performance index (CPI)
cost plus contract
cost pool
cost principle
cost profile
cost proposal
cost ratio
cost realism
cost realism analysis
cost records
cost recovery
cost reduction
cost reimbursement
cost risk
cost saving
cost sensitivity
cost sharing
cost sheet
cost structure
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-oriented pricing
cost-volume-profit (CVP) analysis
costing system
could cost
countervailing duty
country basket
coverage ratio
CPA exam
creative accounting
creative financing
credit account
credit balance
credit control
credit event
credit history
credit instrument
credit limit
credit management
credit memo
credit note
credit order
credit policy
credit risk equivalent
credit sales
credit terms
credit watch
creditors' equity
critical mass
cross-company posting
crossed check
crossover rate
cumulative dividend
cumulative dividend preference
cumulative effect of a change in accounting principle
cumulative preference shares
cumulative preferred stock
cumulative return
cumulative to date
cumulative total return
cumulative transition adjustment account
currency adjustment factor (CAF)
currency of transaction
currency restriction
currency translation
current account
current asset
current assets to short-term debt ratio
current assets turnover
current cash debt coverage
current cash debt coverage ratio
current cost
current demand
current dividend preference
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 maturity of long-term debt
current purchasing power (CPP)
current rate method
current ratio
current resources
current state
current value accounting
current year's net income
current yield
current/noncurrent method
cushion bond
customer capital
customer charge
customer costs
customer deposits
customer order
customer service charge
customs brokerage
customs duty
customs invoice
customs value
cutting the melon
cycle billing
cycle count
daily average revenue trades (DARTs)
daily interest account
dangling debit
dash to trash
data processing
date draft
date of record
dates conversion
day order
day-end closing
days accounts payable (Days A/P)
days accounts receivable (Days A/R)
days date
days of grace
days payable
days receivable
days sales outstanding
days sight
days working capital
dead time
dear money
death benefit
debenture bond
debit balance
debit memo
debit note
debt capital
debt consolidation
debt extinguishment
debt factoring
debt financing
debt for bond swap
debt instrument
debt investment
debt limit
debt load
debt refinancing
debt rescheduling
debt restructuring
debt service
debt service constant
debt service coverage
debt service coverage ratio
debt service fund
debt service requirements
debt service reserve fund
debt to worth ratio
debt-equity ratio
debt-equity swap
debt-to-capital ratio
debt-to-total-assets ratio
debt/asset ratio
declaration date
declining balance
declining balance depreciation
dedicated capital
deductive value
deemed substantiation
deep discount
deep pockets
defensive interval
deferral type adjusting entry
deferred acquisition costs (DAC)
deferred asset
deferred charge
deferred compensation
deferred compensation plan
deferred credit
deferred debit
deferred dividend shares
deferred expense
deferred income
deferred income tax
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
deferred tax asset
deferred tax liability
deficiency balance
deficit carried forward
deficit net worth
defined benefit formula
defined benefit plan
defined contribution plan
definitized item
delinquency ratio
delivered price
delivery equipment
delivery expense
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
departmental overhead rate
departmental rate
dependency exemption
depletion accounting
deposit account
deposit administration contract
deposits in transit
depreciable asset
depreciable cost
depreciated cost
depreciation expense
depreciation rate
depreciation schedule
depreciation to fixed assets ratio
depreciation to sales ratio
deprival method of valuation
detective control
development cost
development stage enterprise
differential accounting
differential cost
differential disclosure
digested security
diluted earnings per share
dilution of ownership
dilution protection
dilutive acquisition
direct advertising
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 price variance
direct labor standard
direct loss
direct material
direct material cost
direct materials inventory
direct method cash flow statement
direct overhead cost
direct payment
direct premium
direct profit
direct tax
direct write off method
directly associated cost
directly engaged
disability pension
disbursement rate
disclaimer of opinion
disclosure document
discontinued operations
discount certificate
discount factor
discount for lack of control
discount for lack of marketability
discount for lack of voting rights
discount interest
discount loan
discount on bonds payable
discount on notes payable
discount on notes receivable
discount rate
discount schedule
discounted cash flow method
discounted cash-flow (DCF)
discounted future benefits
discounted future earnings method
discounting of accounts receivable
discretionary accrual
discretionary cost
discretionary expense
discriminate function system
disposable income
disposal of fixed assets
distinct business entity
distress liquidation value
distributable profit
distributed cost
distributed labor cost
distributed profits
distributing syndicate
distribution cost
distribution date
distribution expense
divergence mapping
dividend capitalization model
dividend cover
dividend discount model
dividend equalization reserve
dividend re-investment plan (DRIP)
dividend rollover
dividend valuation model
dividend yield
dividends declared
dividends in arrears
dividends payable
division income
divisional budget
documentary evidence
documentary letter of credit (L/C)
doing the reverse desk
dollar-value LIFO
dollar-value LIFO method
donated surplus
double advantage safe harbor 401(k) (DASH 401k)
double budget
double declining-balance depreciation
double taxation
double-entry bookkeeping
doubtful account
down payment
drawing account
dry basis
dry powder
du pont formula
dual date
dual-basis payroll insurance
dual-purpose fund
dual-purpose test
due date
dunning letter
E-sign Act
early exercise
earmarked reserve
earn out
earned benefit
earned hours
earned income
earned value cost control
earned value management
earning asset
earning power
earning report
earning the points
earnings before interest and taxes (EBIT)
earnings before interest, taxes, depreciation, amortization, and rent (EBITDAR)
earnings before interest, taxes, depreciation, and amortization (EBITDA)
earnings before taxes (EBT)
earnings growth
earnings multiplier
earnings per share (EPS)
earnings quality
earnings surprise
earnings to price ratio
earnings yield
ease of movement
easy-to-borrow list
eating stock
EBIT margin
EBITDA margin
economic benefit
economic blight
economic book value
economic control
economic cost
economic depreciation
economic earnings
economic entity assumption
economic feasibility
economic inventory
economic life
economic lot size
economic moat
economic obsolescence
economic order interval (EOI)
economic order quantity (EOQ)
economic price
economic price adjustment
economic production rate
economic profit
economic speed
economic spread
economic surplus
economic think tank
economic value (EV)
economic value added (EVA)
economics of scope
economies of scale
economies of scope
effective annual return
effective debt
effective interest rate method of amortization
effective labor
effective net worth
effective rate
effective rate of interest
effective rate of return
effective stock
effective tax rate
efficiency factor
efficiency ratio
efficiency unit
efficiency wage
elapsed time
elm street economy
embedded value (EV)
emerging issues task force (EITF)
emotional neutrality
empirical cost estimating
employee benefits
employee contributions
empty creditor
encumbered asset
encumbered expenditure open item
end-of-the-month (EOM)
end-of-the-year convention
energy costs
engineering cost estimate
enterprise multiple
enterprise value
entertainment expenses
entity assumption
entity concept
entry point
environmental accounting
environmental fund
environmental liability
EOM dating
equipment financing
equipment rental expense
equity accounting
equity capital
equity carve out
equity contribution
equity fund
equity funding
equity holder
equity income fund
equity instrument
equity interest
equity investment
equity kicker
equity linked debt-security
equity method
equity multiplier
equity offering
equity option
equity participant
equity ratio
equity risk premium
equity sharing
equity swap
equity turnover
equity warrant
equivalent annual cost
equivalent labor
equivalent labor factor (ELF)
equivalent single payment
equivalent units of production
error account
error of original entry
error of principle
errors and omissions excepted (E&OE)
escalation clause
escalation rate
escape clause
escrow account
escrow agent
established catalog price
established market price
established price
estate duty
estate tax
estimated cost
estimated cost at completion
estimated revenue
estimated useful life
estimating rationale
estimating relationship
estimating system
evaluation criteria
ex dividend (ex div)
ex gratia payment
ex mill
exact interest
exception count
exceptional item
exceptional return
excess capacity
excess cash
excess reserves
excess return
exchange of dissimilar nonmonetary assets
exchange of similar nonmonetary assets
excise duty
executory cost
exit fee
exit strategy
expanded accounting equation
expected return
expediting expenses
expendable item
expendable trust fund
expenditure variance
expenditure-based budget
expense account
expense behavior
expense center
expense recognition
expense recovery
expenses and losses
experience curve
expired appropriation
expired cost
expiry date
explicit cost
exploding the bill of materials
explosion of bill of materials
exponential growth
export credit guarantee
exposure assessment
extended replacement cost
extension pricing
external audit
external diseconomies of scale
external financing
external income
external report
external statement
external verification
extraordinary gain
extraordinary income
extraordinary item
extraordinary loss
extraordinary repair
extraordinary repairs
face value
fact sheet
factor cost
factoring accounts receivable
factory burden
factory cost
factory overhead
fair and equitable test
fair market value (FMV)
fair price requirement
fair rate of return
fair rental value
fair value
fair value accounting
faithful representation
false market
family protective trust (FPT)
far option
FASB 157
FASB interpretations
FASB statements of financial accounting concepts (SFAC)
fast market
fat man strategy
favorable variance
feasibility analysis
feasibility phase
feasibility study
federal budget
federal income tax withholding payable
federal unemployment tax (FUTA)
feeder fund
fees earned
fictitious asset
field purchase order
fighting the tape
final accounts
final dividend
final maturity date
final payment
finality of payment
finance charges
finance lease
financial accounting
Financial Accounting Foundation
financial accounting standards (FAS)
financial accounting standards board (FASB)
financial analysis
financial asset
financial assistance
financial attributes
financial audit
financial break-even point
financial capital
financial commitment
financial controls
financial covenants
financial distress
financial engineering
financial expense
financial guarantee
financial highlights
financial impact
financial income
financial information exchange (FIX)
financial institution
financial instrument
financial intermediary
financial lease
financial leverage
financial management
financial markets
financial mechanism
financial model
financial operating plan (FOP)
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 analysis
financial structure
financial supply chain
financial system
financial year
financing activities
financing cost
financing flows
financing instrument
financing requirement
financing risk
financing statement
finder's fee
findings, conclusions, and recommendations (FCR)
fine trade bill
fire sale
first in, still here (FISH)
first lien
first mortgage
first round financing
first-in, first-out (FIFO)
First-in, last-out (FILO)
fiscal agent
fiscal period
fiscal policy
fiscal records
fiscal value
fiscal year
fiscal year-end
fixed accounting
fixed asset
fixed asset management
fixed asset turnover ratio
fixed assets (net) to net worth ratio
fixed budget
fixed capital
fixed charge coverage ratio
fixed charges
fixed cost
fixed exchange rate
fixed expenses
fixed income
fixed income investment
fixed income security
fixed interval inventory
fixed interval inventory model
fixed investment
fixed manufacturing overhead incurred
fixed order quantity
fixed overhead cost
fixed price
fixed price contract with economic price adjustment
fixed price contract with price escalation
fixed price redeterminable contract
fixed purchase option
fixed rate bond
fixed rate loan
fixed-change coverage ratio
flat benefit formula
flat income bond
flat rate
flat tax
flat yield
flexible budget
flexible spending account plan
flight capital
flight to quality
floating asset
floating currency
floating debenture
floating debt
floating exchange rate
floating rate
floating rate fund
floating rate loan
floating rate note
flow of funds
flow through equity (FTE)
foam the runway
FOB destination
FOB shipping point
focus report
for value received
forced sale
forced sale value
forecast period
forecasting system
foregone earnings
foreign currency
foreign currency account
foreign currency credit
foreign currency translation gain/loss
foreign exchange (Forex or FX)
foreign exchange earnings
foreign exchange translational position
foreign market value
forensic accounting
forensic audit
Form 10-k
Form 10-Q
formula investing
Fortune 100
Fortune 1000
forward commitment
forward exchange rate
forward P/E
forward price
forward pricing
forward procurement
forward rate
forward-looking statement
founders' shares
fractional ownership
fractional share
free capital
free capital ratio
free cash flow for the firm (FCFF)
free cash flow per share
free cash flow to equity (FCFE)
free cash-flow
free in liner out (FILO)
free money
free on rail
free on truck
freely negotiable letter of credit
freight analysis framework (FAF)
freight bill
freight cost
freight invoice
fringe benefit
front end loading
front end ratio
front fee
front loaded lease
front loaded policy
frozen account
frozen asset
full accrual accounting
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)
full-year forecast
fully amortizing loan
fully depreciated
fully depreciated asset
fully diluted earnings per share
fully paid share capital
fully paid shares
functional based accounting
functional classification expense
functional currency
functional depreciation
fund accounting
fund balance
funded debt
funded requirement
funding agency
funding cost
funding gap
funds transfer pricing (FTP)
furniture, fixtures, and equipment (FF&E)
furthest out
future cost
future value
future value of an annuity
future value of an annuity due
gain contingency
gain on retirement of bonds
gain on sale of assets
gain on sale of automobile
gain on sale of equipment
gain on sale of investments
gain on sale of land
gain or loss on sale of long-term asset
gains sharing
gap management
gap period
gap ratio
garnishment payable
gathering in the stops
gazelle company
GDP per capita
general acceptance
general and administrative expense (G&A)
general and administrative leverage
general and administrative overhead
general depreciation system (GDS)
general fund
general journal
general journal entry
general ledger
general overhead account
general retirement system
general services
generally accepted accounting principles (GAAP)
generally accepted auditing standards (GAAS)
Generally Recognized Accounting Practice (GRAP)
generational accounting
generic securities
geographic pricing
gifted stock
Ginzy trade
give up
Global Crossing
global investment performance standards (GIPS)
go shop period
Godfather offer
going concern
going concern value
going price
going private
going public
going rate
going-concern principle
gone concern
good output
goods in transit
goods on approval
goods on consignment
goodwill to assets ratio
government accounting
Government Accounting Standards Board (GASB)
government actuary
government auditing standards
government debt
government surplus
grass-roots cost estimate
greenshoe option
gross block
gross book value
gross earnings
gross estate
gross fixed assets
gross income
gross investment
gross margin
gross merchandise value
gross pay
gross price
gross profit
gross profit margin
gross profit method of inventory valuation
gross receipts
gross receipts tax
gross recording method
gross revenue
gross salary
gross sales
group currency
growth accounting
growth company
GST tax
guaranteed price
guideline lives
gut spread
gypsy swap
half commission man
half stock
half-year convention
Hamada equation
hard asset
hard benefit
hard call protection
hard cost
hard currency
hard dollar saving
hard dollar [or any other currency]
hard money
hard skills
hard-to-borrow list
head count
headline inflation
health insurance expenses for delivery, selling, administration, and warehouse
Health Insurance Portability and Accountability Act (HIPAA)
Health Savings Act
hedge fund manager
held order
held-to-maturity securities
help-wanted index (HWI)
herd instinct
hidden asset
hidden cost
hidden persuader
hidden price increase
hidden reserve
hidden values
hierarchy of GAAP
high minus low (HML)
high-low method
historical cost
historical cost principle
historical exchange rate
hockey stick bidding
holding cost
holding gain/loss
holding period
holding period return/yield
holiday, vacation, sick days expense for delivery, sales, administration, and warehouse
homeowner's equity
homestead exemption
horizontal analysis
horizontal audit
hostile bid
hot money
house call
human resource accounting
human resource valuation
hurdle rate
IC Rating
identifiable intangible asset
identifiable tangible asset
idle money
idle time
immediate compensation
immediate run
impact analysis
impairment charge
impairment of long-lived assets
implicit interest rate
implied cost
implosion of bill of materials
impound account
imprest amount
imprest fund
imputed cost
imputed income
imputed interest
in real terms
in specie
in the black
in the red
in-process goods
in-substance debt defeasance
inactive asset
inactive inventory
inbound cash flow
incidental fee
income approach
income deduction
income flow
income from operations (IFO)
income splitting
income statement
income summary
income summary account
income tax
income tax depreciation
income tax expenses
income taxes payable

incoming averaging
incompatible duties
incorrect acceptance
incorrect rejection
increasing costs
increasing marginal returns
increasing opportunity cost
increasing return to scale
incremental borrowing rate
incremental budget
incremental cash-flow
incremental cash-flow principle
incremental cost pricing
incremental internal rate of return
incremental profit analysis
incremental revenue
incremental spending
incurable depreciation
incurred cost
independent audit
independent auditor
independent cost analysis
independent cost estimate
index amortizing note (IAN)
indirect compensation
indirect cost
indirect labor
indirect labor costs
indirect loss
indirect manufacturing costs
indirect material
indirect method
indirect method cash flow statement
indirect overhead cost
individual development account (IDA)
individual retirement account (IRA)
induced investment
industry multiplier
inflation accounting
inflationary spiral
information signaling
inland revenue
input tax
installation goods
installment sales method
Institute of Management Accountants (IMA)
institutional financing
insurable value
insurance expense
insured value
intangible asset
intangible benefits
intangible cost
intangible drilling costs
intangible property
integrated financial system
integrated pricing
intellectual asset
intellectual capital rating
intercompany transaction
interest bearing
interest cost
interest cover
interest coverage ratio
interest expense
interest in arrears
interest income
interest payable
interest rate
interest rate sensitivity
interest rate spread
interest receivable
interest revenues
interest tax shield
interim audit procedures
interim dividend
interim financial statement
interim financing
interim report
interim statement
intermediary cost
intermediate funding
internal audit
internal cost analysis
internal data
internal expansion
internal failure costs
internal financing
internal income
internal rate of return (IRR)
internal sources of financing
internal statement
internalizing an externality
International Accounting Standards (IAS)
International Accounting Standards Board (IASB)
International Accounting Standards Committee (IASC)
international business company (IBC)
International Financial Reporting Standards (IFRS)
interperiod tax allocation
Interpolated Yield Curve (I Curve)
interstitial advertising
interval measure
intracompany trade
inventoriable cost
inventory accounting
inventory adjustments
inventory analysis
inventory carrying cost
inventory certificate
inventory conformity rule
inventory cost
inventory days
inventory financing
inventory obsolescence
inventory profit
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 usage
inventory value
inventory variance
inventory velocity
investment analysis
investment in another company
investment income
investment instrument
investment project
investment property
investment recovery
investment revenues
investment securities
investment spending
invoice basis
invoice date
invoice discounting
involuntary conversion
irrelevant cost
irrevocable corporate purchase order (ICPO)
irrevocable credit
irrevocable letter of credit (L/C)
issue date
issued share capital
issuer risk
issuing bank
job costing
job order cost sheet
job order system
joint cost
joint return
joint stock company
journal entry
journal printer
journal proper
journal voucher
judgment factors
junior accountant
junior capital pool (JCP)
junior issue
kaizen budgeting
kaizen costing
Keogh plan
key performance indicators (KPI)
key ratios
keystone markup
kicking the tires
kids in parents' pockets eroding retirement savings (KIPPERS)
killer bees
labor burden
labor cost
labor hour
labor standards
labor year
labor yield rate
lame duck
landed cost
last in, first out (LIFO)
lavish expense
learning curve
lease purchase
lease schedule
lease term
lease underwriting
lease with option to purchase
lease with option to renew
leasehold improvements
ledger account
ledger cash
legacy asset
legal asset
legal capital
legal defeasance
legal reserves
legal tender
legal weight
lending institution
lending policy
lessor's interest
letter of collection
letter of credit (L/C)
level load
level payment amortization
leveraged buyout (LBO)
leveraged lease
leveraged recapitalization
liability account
lieu days
life cycle cost
life cycle processing
lifetime cost
LIFO reserve
like-for-like sales
limited audit
line item
line item budget
liquid asset
liquidated debt
liquidating dividend
liquidation of LIFO layers
liquidation value
liquidity constraint
liquidity crisis
liquidity ratio
liquidity ratios
liquidity risk
liquidity trap
loan agreement
loan amortization schedule
loan capital
loan debenture
loan proceeds
loan servicing
loan to value (LTV) ratio
loan value
loans receivable
lock-box system
long term
long term asset
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
long-dated asset
long-run average total cost (LRATC)
losing the points
losing your shirt
loss carryback
loss carryforward
loss contingency
loss control
loss disallowance rule (LDR)
loss from labor strike
loss from lawsuit
loss given default (LGD)
loss management
loss on sale of assets
loss on sale of computer, equipment, land, and truck
losses incurred
low-balance method
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 burden
major currencies
majority interest
majority ownership
make or buy decision
man-days lost
managed earnings
management accounting
management accounts
management discussion and analysis (MD&A)
management expenses
management fee
management indicators
management's discussion and analysis
manufacturing account
manufacturing cell
manufacturing cost
manufacturing overhead
margin account
margin of safety
margin pressure
marginal account
marginal analysis
marginal benefit
marginal cost
marginal cost of capital
marginal cost of funds
marginal cost of production
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 productivity theory of distribution
marginal profit
marginal property
marginal relief
marginal revenue
marginal revenue product
marginal social cost
marginal tax rate
marginal value
marginal value of product
mark down
mark to market
mark to model
mark-up cancellation
markdown cancellation
market approach
market breadth
market multiplier
market portfolio
market price
market pricing
market rate
market risk premium
market skimming pricing
market to book ratio
market trend
market value
market-based forecasting
marketable security
markup pricing
marquee asset
massaging the figures
master budget
matching principle
matching rule
material cost
material overhead
material price standard
material weakness
materials inventory
materials management
mathematical evidence
maturity intermediation
maturity matching
maturity mismatch
maturity mix
measured day work (MDW)
Medicare tax
medium of exchange
members' voluntary liquidation
memo entry
mental accounting
merchandise inventory
merchandising allowance
merchant account
merchant services provider
merit bonus
merit increase
merit pay
mezzanine financing
mid-point convention
middle of month terms
milestone billing
milking strategy
minimum cash balance
minimum charge
minimum order
minority interest
miscellaneous expense
miscellaneous expenses
miscellaneous income
mixed credit
mixed expenses
mode of payment
modified accelerated cost recovery system (MACRS)
modified accrual basis accounting
modified cash basis accounting
modular bill of materials
monetary asset
monetary item
monetary measurement
monetary unit
monetary unit assumption
monetary unit of account
monetary unit principle
money illusion
money market account (MMA)
money market certificate (MMC)
money market instruments
money market investment
money market rate
money measurement concept
month-end closing
mortgage amortization schedule
mortgage debenture
mortgage loan payable
mortgage payable
mortgage rate
mortgage servicing
MOTO discount rate
moving average
moving average inventory cost
moving average price (MAP)
moving expenses
MTA index
multinational restructuring
multiple retirement ages
multiple-step income statement
mutual fund cash-to-assets ratio
naive forecasting
NASDAQ other
National Association of Accountants (NAA)
National Society of Accountants (NSA)
natural accounts
natural business year
natural classification
natural year
near money
near-cash assets
negative amortization
negative carry
negative cash flow
negative contributor
negative equity
negative gap
negative goodwill
negative pledge clause
negative return
negative working capital
negotiable credit
negotiable security
NET 10/30
net 30
net accounts receivable
net adjusted present value
net advantage to leasing (NAL)
net after tax gain
net assets basis
net book value
net capital
net cash
net cash balance
net cash flow change in cash
net cash-flow
net contribution
net credit sales
net current assets
net debt
net earnings
net errors and omissions
net fixed assets
net gain
net income
net income available for common stock
net income from continuing operations
net income from discontinued operations
net income margin
net income multiplier
net income to working capital ratio
net interest cost
net interest income
net interest margin
net investment
net lease
net liquid assets
net loss
net method of recording accounts payable
net national income
net of taxes
net operating assets
net operating income
net operating loss (NOL)
net operation profit after taxes
net patient revenue
net payoff
net payroll payable
net present value (NPV)
net present value rule
net price
net proceeds
net profit
net purchase recording
net purchases
net quick assets
net realizable capital gain per share
net realizable value
net realizable value (NRV)
net realizable value of accounts receivable
net realizable value of asset
net receivables
net return
net revenue
net sales
net sum budget
net surplus
net tangible assets
net tangible assets per share
net tax liability
net value
net weight
net working capital
net worth
net worth statement
net-to-net lease
neutral cash flow
Nevis Corporation
new issue
new old stock
next in, first out (NIFO)
NFP accounting standards
no-par value capital stock
nominal account
nominal capital
nominal cash flow
nominal income
nominal interest rate
nominal ledger
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-capital loss
non-cash expense
non-cash financing and investing
non-controllable costs
non-conventional finance
non-core assets
non-core item
non-cumulative preferred stock
non-current asset
non-current liability
non-current receivable
non-depository financial institution
non-dischargeable debt
non-discretionary accrual
non-equity share
non-expendable property
non-expenditure disbursement
non-expense cash disbursement
non-financial assets
non-fixed assets
non-fixed income
non-interest expense
non-interest income
non-ledger asset
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-professional subscriber
non-recurring cost
non-recurring income
non-standard adders
non-tax lease
non-traceable common cost
non-trade debt
non-trade receivable
non-traditional balance sheet
noncash expense
noncash item
noncash transaction
nonprofit accounting
nonsampling risk
normal account balance
normal balance
normal cost
normal loss
normal operating activities
normal rate of return
normal spoilage
normalized earnings
normalized financial statement
normative accounting theory
not-for-profit accounting
noted item
notes payable
notes receivable
notes receivable discounted
notes to the financial statement
notes to the financial statements
notice account
notice deposit
notional cost
number of days of inventory on hand
object cost
objective budgeting
objectives and task method
objectives in financial reporting
objectivity concept
objectivity principle
obligated balance
obligation authority
obligation basis of accounting
obligations incurred
obsolescent stock
obsolete stock
occupancy cost
off balance sheet
off balance sheet conduits
off balance sheet financing (OBSF)
off the book
off time
off-balance sheet asset
off-balance sheet liability
off-book partnership
office audit
office equipment
office equipment expense
office supplies expense
official interest rate
offset account
offsetting balance
omitted dividend
on account
on budget
on cost
on hand
on the run
one-time only addition
one-time only deduction
one-write system
onerous contract
online advertising measures
online banking
open account
open allotment
open budget
open check
open ended lease
open inflation
open item
open market value
open order
open to buy
open transaction
open-book credit
opening balance
opening balance sheet
opening entries
opening stock
operating activities
operating agreement
operating allowance
operating and support cost
operating asset
operating budget
operating capital
operating cash flow
operating cash flow ratio
operating cash flow to sales ratio
operating cost
operating cycle
operating efficiency
operating expenditures
operating expenses
operating expenses budget
operating expenses to gross income ratio
operating expenses to gross margin ratio
operating expenses to sales ratio
operating exposure
operating funds
operating income
operating interest
operating lease
operating leverage
operating liabilities
operating loan
operating loss
operating margin
operating overhead expense
operating performance ratio
operating profit
operating profit margin
operating profit to sales
operating rate
operating ratios
operating revenue
operating risk
operating transfer
operational audit
operational budget
operational efficiency
operational expense
operational gearing
operational performance
operations audit
opinion shopping
opportunistic behavior
opportunity cost of capital
opportunity cost of revenue
optimal capacity
optimal price
optimum capacity
optional dividend
order entry
order filling costs
order for account
order generation costs
order intake
order of liquidity
order of permanence
ordering cost
orderly liquidation
orderly liquidation value
ordinary asset
ordinary course of business
ordinary debts
ordinary income
ordinary interest
ordinary loss
ordinary repair
ordinary share
organic growth
organizational costs
organizational performance
original cost
original issue discount
origination fee
OTC (over-the-counter) bulletin board
other accrued expenses payable
other assets
other comprehensive income
other costs
other current liabilities
other income
other liabilities
other long-term liabilities
other OTC (over-the-counter)
other revenues and expenses
other sources
out of pocket cost
out of pocket expense
outbound cash flow
outstanding check
outstanding debt
outstanding deposit
outstanding shares
over capitalization
overall market price coverage
overapplied overhead
overapplied overhead costs
overdraft limit
overdraft protection
overhead absorption
overhead budget
overhead expense
overhead rate
overhead ratio
overlapping debt
overnight repo
overtime premium
overtime scheduled
own work capitalized
owned receivables
owner's capital account
owners' equity
owners' withdrawals
package deal
paid up
paid-in capital
paid-in surplus
paid-up capital
paper asset
paper money
paper profit (or loss)
par value
par value bond
par value of bonds
par value of common stock
par value of preferred stock
parallel loan
parametric cost estimating
Paris Interbank Offered Rate (PIBOR)
parity price
parity pricing
part payment
partial payment
partial profit taking
partly paid shares (or stock)
partnership capital account
pass through taxation
passive activity
passive income
passive loss
past due loan
past service
patient capital
pay as you earn (PAYE)
pay cycle
pay down
pay order
pay sheet
pay to order
payable after sight
payable at sight
payable on demand
payable to bearer
payable to shareholders
payables to inventory ratio
payables to operating expenses ratio
payables turnover
payback period
payback period method
payer bank
paying agent
paying bank
payment against documents
payment days
payment due date
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 statement
payout ratio
payroll burden
payroll credit
payroll deduction
payroll period
payroll tax
payroll taxes payable
payroll variance
payroll withholdings
pecuniary externalities
PEGY ratio (PEG)
pension expense
pension obligation
pension payable
pension shortfall
peppercorn rent
per annum
per capita
per diem
percentage lease
percentage of completion method
percentage of sales method
perfect liquidity
performance analysis
performance budget
performance efficiency
performance indicators
performing asset
period cost
period expense
periodic average
periodic FIFO
periodic inventory method
periodic LIFO
periodic rate
periodic system of inventory
periodic valuation
periodicity concept
permanent accounts
permanent capital
permanent owners' equity account
perpetual inventory
perpetual inventory FIFO
perpetual inventory LIFO
perpetual inventory method (PIM)
persistent earnings
personal accounts
personal allowance
personal budget
personal effects
personal equity
personal exemptions
personal expenses
personal financial specialist
personal income
personal income tax
personal interest
personal property
personal property tax
personal residence
personal savings
personal savings rate
personal spending
personal use property
pervasiveness of estimates
petty cash
petty cash account
petty cash voucher
phantom profit
physical asset
physical depreciation
physical deterioration
physical inventory
physical life
physical verification
piece rate
pipeline inventory
pipeline stock
piscan document
planned investment
planned obsolescence
planned value
planning estimate
planning factor
planning horizon
planning mode
planning package
plant assets
plant ledger
plant property
plant-wide overhead rate
plastic money
pledged account mortgage (PAM)
pledged accounts receivable
pledged asset
pledged revenue
pledging of accounts receivable
point of diminishing returns
policy loan
pool of funds
pooling of interest method
pooling of interests
portfolio income
portfolio loans
portfolio risk
positive accounting theory
positive cash flow
positive confirmation
positive gap
positive yield curve
post audit
post balance sheet events
post closing trial balance
post date
post tax debt-service coverage
post-completion audit
post-money valuation
postdated check
posting key
postretirement benefits
power ratio
practical capacity
pre determined overhead rate
pre-depreciation profit
pre-export financing
pre-money valuation
pre-opening expenses
pre-operating costs
pre-tax debt service coverage
pre-tax income
pre-tax profit margin
pre-tax return on assets
pre-tax return on sales
preauthorized payment
precautionary balance
precious metals
predetermined overhead rate
predictor ratios
preference share capital
preference shares
preferred bidder
preferred dividend
preferred equity
preferred stock
preferred stock $100 par
preferred stock account
preliminary expenses
premium on capital stock
premium on common stock
premium on preferred stock
prepackaged bankruptcy
prepaid advertising
prepaid asset
prepaid association dues
prepaid dues
prepaid expenses
prepaid insurance
prepaid rent
prepayment clause
prescribed security
present value (PV)
present value (PV) factors
present value (PV) of a future amount
present value method
present value of 1 table
present value of annuity
present value of annuity due
present value of annuity due table
present worth
preshipment credit
price breakdown
price bundling
price cap
price ceiling
price discrimination
price elasticity
price floor
price mixes
price of time
price structure
price threshold
price to book
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-to-research ratio
price/earnings (P/E) multiple
priced bill of material
pricing center
pricing policy
primary beneficiary
primary dealer
primary financial statements
primary reserves
prime brokers
prime cost
prime cost method
principal amount
principal balance
principal payment
principles and guidelines
principles-based accounting
prior period
prior period adjustments
private accountant
private cost
private equity
pro forma
pro forma income
pro forma invoice
pro forma results
pro forma statement
pro rata
pro rata guarantee
probate assets
process cost system
process costing
producer goods
product cost
product lead time
product value
product warranty cost
production budget
production department
production lead time
production overhead
production service department
production unit method of depreciation
profit after tax
profit before taxes
profit budget
profit center
profit factor
profit margin
profit maximization
profit multiple
profit orientation
profit pricing
profit ratio
profit sharing plan
profit taking
profitability index
profitability ratios
program budget
project financing
projected statement
projected total life cost
projection error
promissory note
promotional allowances
proof of posting
property and equipment turnover
property appraisal
property assessment
property dividend
property inventory
property, plant, and equipment
proprietary accounts
proprietor's funds
proprietors draw
propriety asset
propriety theory
provision for credit losses
public accountant
public accounting
public debt office
public finance accounting
public funds
public offering
publicly traded
purchase acquisition
purchase commitments
purchase day book
purchase indent
purchase ledger
purchase method
purchase option
purchase order
purchase outright
purchase request
purchase requisition
purchase returns and allowances
purchase specification
purchases account
purchases discounts
purchases journal
purchases ledger
purchases returns and allowances
pure cost
push-down accounting
push-pull strategy
put down
put warrant
qualified accounts
qualified acquisition cost
qualified auditor
qualified distribution
qualified domestic relations order (QDRO)
qualified domestic trust
qualified opinion
qualifying ratios
qualitative characteristics
qualitative factor
quality of earnings
quantity demanded
quantity discount
quantity supplied
quantity survey
quarterly report
quasi-public corporation
quoted investments
quoted share
ratable value
ratchet clause
rate base
rate of depreciation
rate of economic growth
rate of exchange
rate of inflation
rate of interest
rate of return rule
rate of turnover
rate structure
rational cost estimating
raw time
real accounts
real asset
real cost
real interest rate
real investment
real rate
real return
real terms
real wage rate
real yield
realization covenant
realization factor
realization gap
realization principle
realized profit/loss
reasonable compensation
reasonable cost
reasonable price
reasonable test
recapture of depreciation
receivable days
receivables financing
reciprocal services method
recognition of expense
recognition of revenue
reconciliation account
recovery period
recovery rate
recurring cost
recurring entry
red clause letter of credit (L/C)
red ink
redeemable bonds
redeemable debenture
redeemable preferred stock
redeemable share
redemption premium
redemption value
redemption yield
reducing balance
reducing balance depreciation
reduction option loan (ROL)
redundant asset
reference currency
regional fund
registered capital
regulatory capital
rehabilitation cost
reimbursable expenses
relative fair market value
relevant assertions
relevant cash flow
relevant cost
relevant range
relevant range of activity
reliability principle
remote journaling
removal cost
renegotiated loan
rent expense
reorder cost
reorder level
reorder point
reorder quantity
repairs and maintenance expenses
replacement capital
replacement cost
replacement cost accounting
replacement cost method
replacement factor
replacement reserves
replacement value
replenishment order quantity
report format
reported profit
reporting element
reporting entity
repurchase agreement
required rate of return
requisition cycle
requisitioning objective
rescheduled loan
research and development costs
reserve account
reserve capital
reserve currency
reserve for bad debt
residual cushion
residual standard deviation
residual value
residuary estate
resolution to borrow
resource driver
resource plan
responsibility accounting
responsibility center
restocking fee
restricted asset
restricted cash
restricted liquidity
restricted retained earnings
restructured loan
restructuring charge
retail audit
retail inventory method
retail method
retained earnings
retention ratio
retirement fund
retirement of assets
retirement of bonds
retroactive pay
return of capital
return on assets (ROA)
return on assets managed (ROAM)
return on average assets
return on capital (ROC)
return on capital employed (ROCE)
return on common equity
return on equity (ROE)
return on investment (ROI)
return on net assets (RONA)
return on net worth
return on sales (ROS)
return on stockholder's equity
returned check
revaluation reserve
revenue account
revenue agent
revenue base
revenue budget
revenue center
revenue expenditure
revenue generating unit (RGU)
revenue income
revenue leverage
revenue model
revenue per employee
revenue per occupied room (RevPOR)
revenue principle
revenue project
revenue recognition principle
revenue ruling
revenue sharing
reverse stock split
reversing entry
reversion value
revocable letter of credit (L/C)
revolving account
revolving collateral
revolving credit
revolving fund
revolving letter of credit (L/C)
revolving loan
Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994
rights issue
rights letter
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 capital ratio
risk-adjusted return
risk/reward tradeoff
roll up costs
rolling average inventory
rolling budget
rollover relief
rough cut
rough order of magnitude
rounding error
roundoff error
roundtable cost estimating
Rucker plan
rule of 72
rule of 78
run rate
run time
running account
running cost
running days
running royalty
running yield
S curve
safeguarding of assets
safety margin
safety shares
salary reduction plan
salary structure
sale and buyback
sale and leaseback
sale of assets
sales allowance
sales and leaseback agreement
sales budget
sales commission expense
sales comparison approach
sales day book
sales discount
sales figures
sales forecast
sales growth
sales growth percentage
sales journal
sales ledger
sales mix analysis
sales multiple
sales price
sales return
sales return and allowances
sales revenue
sales tax
sales to cash flow ratio
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 charges
salvage material
salvage property
salvage value
savings account
savings account rate
scale problem
scanlon plan
scheduled payment open item
scrap factor
scrap rate
scrap value
scrip dividend
seasonal discount
SEC filing
SEC yield
second degree price determination
second preferred stock
second round financing
secondary activities
secondary credit
secondary financing
secret reserve
secured basis
secured debenture
secured lender
secured liability
securities liquidity risk
seed capital
seed money
segment margin
self check
self liquidating asset
self-balancing self-constructed asset
self-liquidating loan
sell through
seller financing
selling costs
selling expenses
selling price
selling terms
Selling, General and Administrative Expense (SG&A)
semi variable cost
separable cost
separate entity
sequential growth
sequential sampling
service factoring
service lease
service plus finance factoring
service revenue
settled account
settlement date accounting
setup cost
seven wastes
severance pay
shadow accounting
shadow cost center
share option
share premium
share register
shared costs
shareholder funds
shareholder value added (SVA)
shareholders equity
shipping tariff
short account
short form audit report
short lease
short position
short term
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
short-debt ratio
should-cost estimate
shoulder period
shoulder season
shrinkage factor
shutdown point
sight bill
sight draft
significance testing
significant digits
significant influence
simple capital structure
simple debenture
simple interest
simple regression
simple yield
sin tax
single allocation base approach
single monthly mortality
single payment lease
single-entry bookkeeping
single-step income statement
sinking fund
sinking fund method of depreciation
site audit
skill based pay
skimming price
slack path
slide error
sliding commission
social accounting
social audit
social impact system
Social Security tax
soft asset
soft cost
soft dollar savings
soft dollar [or any other currency]
soft loan
sole proprietor
sole proprietorship
sole trader
solvency ratios
source document
sources of evidence
special assessment funds
special audit
special journal
special miscellaneous account
special purpose entity
special report
special revenue fund
special situation
special-order decisions
special-purpose financial statement
specialized industry
specific identification method
specific price index
specific return
speculative balance
speculative demand for money
speculative transaction
spending plan
split depreciation
spontaneous assets
spread income
square position
stable dollar assumption
staff auditor
staff authority
staged payments
stale check
stand-alone cost method
stand-alone revenue allocation
standard adders
standard bill of materials
standard cost
standard costing
standard direct material costs
standard factory overhead costs
standard hours
standard hours allowed
standard labor rate
standard margin
standard material rate
standard of comparisons
standard of value
standard price
standard price variance
standard rate
standard time
standard-quantity allowed
standby letter of credit (L/C)
standby loan
start-up budget
startup costs
startup financing
state of unemployment compensation
stated capital
stated value
statement balance
statement of account
statement of cash receipts and reimbursements
statement of comprehensive income
statement of goods manufactured
statement of owners' equity
statement of realization and liquidation
statement of resources
statement of retained earnings
statement of revenue and expenditures
statement of sources and application of funds
states of nature
static budget
static gap
statistical cost
statistical cost estimating
statute barred debt
statutory audit
statutory books
statutory reserves
step allocation method
step cost
step fixed cost
step lease
step rate
step up bond
step variable cost
step-down method
stepped interest debenture
stepped preferred stock
sticky floater
stock carrying cost
stock company
stock dividend
stock in trade
stock in transit
stock market
stock market CD
stock market crash
stock norm
stock on order
stock outstanding
stock register
stock split
stockout costs
stockout percentage
stockout ratio
stop payment order
straight discount
straight line amortization
straight line depreciation
straight time
stranded asset
street price
strip financing
structural inflation
sub ledger
subject to opinion
subscribed capital
subscribed share capital
subscribed stock
subscription price
subsidiary account
subsidiary ledger
subsistence allowance
substance over form
substantive test
sue and labor costs
sum certain
sum of the digits method
sum of the years digits (SYD) depreciation
sum of years digits method
sum payable
summary account
summary of significant accounting policies (SSAP)
sundry creditors
sundry debtors
sundry expenses
sundry income
sunk cost
sunk cost bias
super majority
superannuation scheme
supernormal profit
supplemental appropriation
supplemental unemployment benefits
supplier credit
supplies expense
support costs
suppressed inflation
surplus reserve
suspense account
sustainable growth model
sweat equity
sweep account
syndication cost
synthetic asset
synthetic lease
system analyst
T account
take home pay
take or pay agreement
tangible asset
tangible benefits
tangible book value
tangible capital asset
tangible constructed asset
tangible cost
tangible net worth
tangible personal business property
tangible personal property
tare allowance
tare weight
target cash balance
target cost
target costing
target income
target leverage ratio
target payout ratio
target value
tax abatement
tax accounting
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 invoice
tax liability
tax lien
tax loss carry back
tax loss carry forward
tax participation clause
tax planning
tax rate
tax rate schedule
tax reform
tax return
tax self assessment
tax shelter
tax sheltered income
tax shield
tax shifting
tax sink
tax title
tax write off
tax year
tax-effect accounting
tax-equivalent yield
taxable benefits
taxable equivalent yield
taxable income
taxable year
taxes payable
Taylor wage system
technology cost
technology valuation
teeming and lading
telephone expense
telephone switching
temporary account
temporary help expense
temporary investments
tenant improvements (TI)
tenor of a draft
term bill
term debt
term deposit
term endowment
term funding
term out
terminal rate of return
terminal value
termination benefit
termination cash flow
The Accountant's Magazine
theory of adaptive expectations
theory of rational expectations (TRE)
third party check
third party recovery
throughput costing
tick mark
tier 1 capital
tier 2 capital
tight money
time bill
time card
time deposit
time draft
time horizon
time interest earned (TIE)
time loan
time period assumption
time period concept
time period principle
time value of money (TVM)
time variance
time-adjusted rate of return
times interest earned ratio
title transfer provision
tooling costs
top line
top line growth
top-down budgeting
total acquisition cost (TAC)
total allocated budget
total assets to sales ratio
total cost
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 expenditure
total fixed cost
total income
total invested capital
total lead time
total liabilities
total market value
total operating assets
total profit
total return
total revenue
total revenue test
total value
total variable cost
touch labor
traceable cost
trade account
trade allowance
trade bill
trade concern
trade credit
trade date
trade discount
trade draft
trade exchange
trade finance
trade payable
trade payables
trade receivables
trade reference
trade terms
trading account
trading assets
trading dividends
trading on the equity
trading profit
traditional balance sheet
trailing P/E
trailing return
transaction analysis
transaction cost
transaction cost theory
transaction exchange gain or loss
transaction price
transaction processing
transaction set
transaction statement
transaction value
transactional net margin method (TNMM)
transfer cost
transfer of undertakings
transfer price
transfer pricing
transfer value
transferable letter of credit (L/C)
transferred-in cost
transitory account
translation date
translation exchange gain or loss
transposition error
travel and entertainment expense
travel cost
trial balance
triple bottom line
troubled debt restructuring
true and fair view
true interest cost (TIC)
true lease
truncation error
trust property
turnkey pricing
turnover cost
turnover ratios
turnover tax
two tier wage system
unabsorbed costs
unabsorbed overhead
unallocated contingency
unallowable cost
unamortized bond discount
unamortized bond premium
unamortized discount on investments
unamortized premium on investments
unappropriated retained earnings
unapproved check
unascertained goods
unaudited opinion
unauthorized expenditure
unclaimed balance
uncleared check
uncleared effects
uncollectible accounts expense
uncontrollable cost
under capitalization
under reserve
underapplied overhead
underlying cost
underlying profit
underwater loan
unearned income
unearned interest
unearned premium revenue
unearned revenue
unemployment compensation tax
unexpended balance
unfavorable variance
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 sales
unit time
units breakeven
units of production method of depreciation
units-of-output depreciation
unlevered free cash flow
unliquidated balance
unliquidated commitment
unliquidated debt
unliquidated obligation
unpaid balance
unpaid principal balance
unqualified audit
unqualified opinion
unrealized profit/loss
unrealized revenue
unrecorded expense
unrecorded revenue
unscheduled overtime
unsecured credit
unsecured creditor
unsecured debenture
unsecured debt
unsecured lender
unsecured loan
unusual but not extraordinary item
unusual item
usage cost
use tax
user cost
utilities expense
utilities payable
vacation pay expense
vacation pay payable
valid total cost curve
valuation account
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 billing
value date
value engineering
value for money audit
value in account
value mapping
value oriented pricing
variable committed expense
variable cost
variable cost ratio
variable costing
variable expense
variable factors of production
variable interest rate
variable manufacturing efficiency variance
variable manufacturing overhead applied
variable manufacturing overhead incurred
variable overhead
variable pay
variance accounting
variance analysis
venture capital
vertical analysis
vested benefit
virtual private server (VPS)
voucher check
voucher system
vulture capital
vulture capitalist
wage and tax statement
wage push inflation
wage rate
wages expense
wages payable
warranty expense
warranty payable
wash sale
wash trade
wasting asset
ways and means
ways and means committee
web return on investment
weighted average contribution margin ratio
weighted average cost of capital
weighted average cost of inventory
weighted average method
white elephant
windfall profits tax
with approved credit (WAC)
withholding tax
work in process
work in progress
work order
work standard
work time
worker compensation insurance expense
worker compensation insurance payable
workers' compensation
working asset
working capital
working capital management
working capital ratio
working capital to sales ratio
working capital turnover
working day
World Congress of Accountants (WCOA)
worldwide income
write down
write-up/write-up work
writing down allowance (WDA)
written down value (WDV)
year to date (YTD)
year to date net income
year-end closing
year-over-year (YOY)
yield on cost (YOC)
zero balance account
zero based budgeting (ZBB)
zero growth stock
zero inventories
zero uptick
zero-basis risk swap (ZEBRA)
zero-proof bookkeeping
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