Banking, Commerce, Credit, & Finance Terms and Definitions

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30-day letter
401(k) plan
48-hour rule
ABA routing number
ABA transit number
ability to pay
ability to pay tax
ability to repay
ability-to-pay taxation
above water
absolute price
absolute priority rule
absorbed business
absorption rate
abstraction principle
abusive draw
accelerated amortization
accelerated cost recovery system (ACRS)
accelerated deposit rule
accelerated depreciation
acceleration clause
acceptable price range
acceptance credit
acceptance fee
acceptance financing
acceptance for honor
acceptance letter of credit (L/C)
acceptance market
acceptance of a bill of exchange
accepted draft
accepting bank
accepting house
accommodation bill
accommodation loan
accommodation party
accomplished bill of lading (B/L)
account activity
account ad valorem duty
account analysis
account code
account history
account hold
account holder
account in trust
account inquiry
account number
account party
account payee only
account reconcilement
account rendered
account statement
account type
accountable document
accountant's return
accountholder authentication value (AAV)
accounting change
accounting concepts
accounting control system
accounting controls
accounting cost
accounting cycle
accounting entity
accounting equation
accounting error
accounting measurement
accounting method
accounting model
accounting period
accounting policies
accounting practice
accounting principles board
accounting procedure
accounting profit
accounting rate of return (ARR)
accounting ratios
accounting records
accounting reference period
accounting reports
accounting risk
accounting standards
Accounting Standards Board (ASB)
accounting system
accounting technician
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 receivable (A/R)
accounts receivable (A/R) to sales ratio
accounts receivable (A/R) turnover
accounts receivable aging
accounts receivable financing
accredited party
accreted value
accreting swap
accretion discount
accrual bond
accrual concept
accrual note
accrual of obligation
accrual principle
accrual rate
accrued assets
accrued cost
accrued dividend
accrued expenses
accrued income
accrued interest
accrued liability
accrued revenue
accrued tax
accumulated amortization
accumulated depreciation
accumulated dividend
accumulated fund
accumulated profits tax
accumulated value
accumulating shares
accumulation option
accumulation unit
acid test
acid test ratio
acquiring bank
acquiring processor
acquisition accounting
acquisition adjustment
acquisition fee
acquisition financing
acquisition indebtedness
act of bankruptcy
active account
active asset
active money
activist policy
activity based budgeting (ABB)
activity based costing (ABC)
activity charge
activity ratios
actual cash value
actual cost
actual loss
actual turnover
add-on interest
add-on loan
added value
additional markup
additional principal payment
adequate consideration
adequate disclosure
adequate notice
adhesion contract
adjustable mortgage loan (AML)
adjustable rate mortgage (ARM)
adjusted basis value
adjusted book value
adjusted book value method
adjusted cost base (ACB)
adjusted funds from operations (AFFO)
adjusted gross income
adjusted net asset method
adjusted net income approach
adjusting entries
adjusting events
adjustment date
administrative accounting
administrative budget
administrative control system
administrative cost
administrative expenses
advance against collection
advance against documents
advance refunding
advanced encryption standard (AES)
adverse balance
adverse opinion
adversely classified asset
advice for advising bank
advice for beneficiary
advice note
advice of acceptance
advice of credit
advice of fate
advice of shipment
advised credit
advising bank
advisory services
affinity card
affordability index
after date
after sight
after-acquired clause
after-acquired property
after-tax deduction
after-tax income
agency bond
agency cost view
agency endorsement
agency theory
agent bank
agent in trust
agented credit
agglomeration diseconomies
aggressive growth fund
agricultural credit
aid packaging
alienation clause
alienation of assets
alienation of property
all purpose statement
allotment letter
alphabet rounds
alternative documentation
alternative mortgage instrument (AMI)
American Express
American Recovery And Reinvestment Act
Amortization calculator
amortization of premium
amortization table
amortization term
amortized cost
amortized loan
amount due
amount outstanding and in circulation
angel investor
announcement effect
annual accounts
annual basis
annual cap
annual clean-up
annual debt service
annual fee
annual fixed rate
annual mortgagor statement
annual percentage rate (APR)
annual percentage yield (APY)
annualized income
annualized income installment method
annualized rate
annualized return
annuity death benefit
anti-dumping laws
anti-greenmail provision
anti-money laundering software
anticipatory credit
appeals conference
application scoring
appropriated expenditure
appropriation of retained earnings
appropriations bill
arm's length price
arm's length range
Article XII company
artisan's lien
Asian currency unit (ACU)
Asian financial crisis
Asian funds
assessed value
asset acquisition strategy
asset allocation
asset allocation fund
asset approach
asset availability
asset conversion loan
asset coverage
asset deficiency
asset demand
asset depreciation range system (ADR)
asset earning power
asset impairment accounting
asset liability management
asset management
asset management account
asset mix
asset protection
asset protection trust (APT)
asset quality rating
asset recovery
asset sale
asset specificity
asset stripping
asset swap
asset turnover ratio
asset valuation
asset value per share
asset-based approach
asset-based lending
asset-liability matching
asset-light debt
asset-swap spread
assets held for sale
assets under management
assignment clause
assignment of accounts receivable
assignment of mortgage
assignment of proceeds
assignment of rents
assignment under documentary credit
associate bank
associate broker
assumable mortgage
assumption fee
assumption of mortgage
at par
at sight
ATM card
ATM skimming
attribution rules
audit evidence
audited financial statements
auditing standards
auditor's report
austerity budget
authority to pay
authorized bank
authorized capital
authorized settlement agent
authorized share capital
authorized stock
authorized user
auto financing
automated clearing house
Automated Clearing House (ACH)
automated teller machine (ATM)
automatic bill payment
automatic extension
automatic investment plan
automatic payments
automatic transfer of funds
automatic withdrawal
autonomy principle
auxiliary activity
auxiliary company
availability under documentary credit
available asset
available balance
available cashflow
available credit
available funds
avalized draft
average age of receivables
average annual current maturities (AACM)
average annual total return
average annual yield
average collection period
average current assets
average daily balance (ADB)
average fixed assets
average net receivables
average propensity to consume
average propensity to save
average rate of return
average total assets
average working capital
back date
back taxes
back to back
back to back credit
back to back letter of credit (L/C)
back to back loan
back-end load
back-end ratio
backed currency
backgrounder data
backup credit
backup withholding
bad debt
bad debt expense
bad debt provision
bad debt recovery
bad-check laws
bail bond
bail out
balance carried forward
balance sheet
balance sheet exposure
balance sheet item
balance sheet method of computing taxable income
balance sheet ratios
balance transfer fee
balanced budget
balanced fund
balancing payment
balancing the books
balloon loan
balloon payment
bank bill
bank card
bank charge
bank commission
bank confirmation letter (BCL)
bank credit
bank declaration
bank delivery order to an airline
bank draft
bank examination
bank failure
Bank for International Settlements (BIS)
bank guaranty
bank holiday
bank identification number (BIN)
Bank Insurance Fund (BIF)
bank lending survey
bank loan instrument
Bank Marketing Association (BMA)
bank note
Bank of America
Bank of Canada
Bank of England
bank overdraft
bank rate
bank rating
bank reconciliation
bank reference
bank release
bank reserve
bank run
bank secrecy
bank statement
bank term loan
bank to bank letter of credit (L/C)
bankable funds
banker's draft
banker's lien
bankers' acceptance
banking center
banking delay
banking department
banking operations
banking ordinance
banking secrecy
banking sector
banking syndicate
banking system
bankruptcy petition
bankruptcy remote
bankruptcy risk
Banks Automated Clearing System (BACS)
bargain purchase option
Barings Bank
base price
base rate
baseline budget
basic earnings power
basic financial statements
basic product
basis of accounting
basis risk
batch-level transactions
Beacon score
Bear Stearns
bearer check
bearer form
bearer instrument
bearer paper
bearer security
bearer share
bearer share certificate
below market interest rate
belt and suspenders
benchmark interest rate
beneficiary of a credit
beneficiary statement
best method rule
bid bond
big banks
big ticket leasing
bilateral advance pricing arrangement (BAPA)
bilateral netting
bilateral tax agreement
bill discounting
bill guaranty
bill market
bill of credit
bill of exchange (BOE)
bill of health (B/H)
bill of lading (B/L)
Bill Of Lading Electronic Registry Organization (BOLERO)
bill of sale
bill pay
bill presentment
bill-to party
black liquor tax credit
blank check
blank draft
blank endorsement
blanket insurance
blanket inventory lien
blanket loan
blanket rate
bleeding a project
blended mortgage
blended rate
blind pool
blind trust
blue laws
body of creditors
body of knowledge (BOK)
bona fide foreign resident
bona fide holder for value
bona fide purchaser for value without notice
bona fides
bond action
bond anticipation note (BAN)
bond bank
bond classification
bond covenant
bond discount
bond fund
bond indenture
bond market
bond of indemnity
bond power
bond premium
bond purchase agreement
bond quote
bond rating agencies
bond ratings
bond ratio
bond spread
bond violation
bond warrant
bond year
bond yield
bonus depreciation
bonus issue
book balance
book of business
borrowed capital
borrowing cost
borrowing powers
bottom fishing
Bowie Bond
bracket creep
branch automation
branch profits tax (BPT)
branch tax
break even pricing
break-even lease payment
breakage cost
breakup basis
breakup value
bridge bank
bridge loan
brokerage account
brokerage house
budget deficit
budget hearing
budget process
budgetary slack
build, lease, transfer (BLT)
build, own, operate, transfer (BOOT)
building and loan association
bulldog bond
bullet bond
bullet loan
bundled pricing
bureau de change
bureau rate
business activity code
business angel
business credit
Business Development Bank of Canada (BDC)
Business Development Company (BDC)
business financials
business franchise tax
business income
business information report
business purpose rule
business receipts
business tax
business valuation
buy and sell agreement
buy back agreement
buy-back allowance
buy-in payment
buy-out payment
buying process
cable for authority
calculated intangible value (CIV)
call deposit account
call in
call money rate
call protection
call provision
callable bond
callable loan
called bond
called up share capital
CAMELS rating
CAMELS Rating System
Canada Learning Bond
Canada Mortgage and Housing Corporation (CMHC)
Canada Revenue Agency (CRA)
canceled bill of lading (B/L)
cap agreement
cap rate
capital adequacy
capital allowance
capital appreciation fund
capital asset
capital asset pricing model (CAPM)
capital assistance program
capital campaign
capital commitment
capital control
capital cost allowance (CCA)
capital decay
capital employed
capital expenditure (CAPEX)
capital expenditure to sales ratio
capital expenditures budget
capital flight
capital formation
capital funds
capital gain
capital gain (loss) holding period
capital gains distribution
capital gains tax
capital goods
capital grant
capital growth
capital improvement
capital inflow
capital instrument
capital intensity
capital intensive
capital investment
capital investment analysis
capital investment factors
capital IQ
capital item
capital lease
capital liability
capital loss
capital loss carryover
capital maintenance
capital market
capital market theories
capital outflow
capital project
capital rationing
capital recovery
capital reduction
capital reorganization
capital requirements
capital reserve
capital resource
capital restructuring
capital risk
capital stock
capital structure
capital surplus
capitalization (cap)
capitalization factor
capitalization of earnings method
capitalization of interest
capitalization of profits
capitalization ratios
capitalization table
capitalized cost
capitalized value
captive agent
captive bank
captive finance company
car title loan
card not present
card present
card recovery bulletin
cardholder agreement
carriage & insurance paid to (CIP)
carriage paid to (CPT)
carriage trade
carryback loan
carrying cost
case of need
cash advance fee
cash against documents (CAD)
cash at bank
cash basis accounting
cash before delivery (CBD)
cash collateral
cash collateral account
cash concentration
cash cover
cash disbursement
cash equivalent
cash equivalent doctrine
cash flow forecast
cash flow loan
cash flow management
cash flow statement
cash flow underwriting
cash flows from financing activities
cash flows from investing activities
cash flows from operating activities
cash in bank
cash inflow
cash merger
cash neutral
cash order
cash out
cash outflow
cash payback period
cash payment
cash rate
cash ratio
cash receipts and disbursements approach
cash register
cash turnover ratio
cash-on-cash return
cash-out merger
cash-out refinance
cashier's check
cashout merger
CBI realized sales
cease and desist
central bank
central bank of central banks
centre of vital interests
certain payment
certificate account
certificate of claim
certificate of deposit (CD)
Certificate of Eligibility (COE)
certificate of indebtedness
certificate of ownership
certificate of participation (COP)
certificate of participation (COP) lease
certificate of satisfaction
certificate of title
certificated security
Certified Anti-Money Laundering Specialist (CAMS)
certified bill of lading (B/L)
certified check
certified financial planner
Certified Lenders Program
chain weighted CPI
change in accounting method
change in accounting period
Chapter 12
Chapter 9
character loan
charge account
charge buyer
chargeable gain
charges collect
charitable contribution deduction
charitable mileage
chart of accounts
charterparty bill of lading (B/L)
chattel mortgage
chattel paper
chattel personal
chattel real
cheap money
Check 21 Act
check card
check clearing
Check Clearing For The 21st Century Act (Check 21)
check conversion
check endorsement
check guarantee
check hold
check kiting
check safekeeping
check stub
checkable deposits
checking account
checkless society
checkwriting privilege
child tax credit
China Credit Information Service (CCIS)
chip and pin
chose in action
chose in possession
circular credit
circular merger
circulating asset
circulating capital
citizenship test
City of London
claim for refund
claims reserve
class 'A'
class 'B'
class 'C'
class of accounts
class of stock
classified common stock
classified loan
clean balance sheet
clean bill of lading (B/L)
clean collection
clean draft
clean float
clean letter of credit (L/C)
clean-up requirement
cleanup call
cleanup merger
cleanup period
cleanup requirement
clear business setting test
clear title
clearing cycle
Clearing House Interbank Payments System (CHIPS)
clearing system
clerical error
clone fund
closed mortgage
closed tender
closed to new investors
closed year
closed-end credit
closed-end lease
closed-end loan
closed-end mortgage
closed-end mutual fund
closed-end transaction
closely held corporation
closely held stock
closing costs
closing date
closing entries
closing statement
closing the accounts
closing the books
cloud on title
co-branded card
COFI loan
coherent market hypothesis
Coinage Act of 1792
cold cash
collateral assignment
collateral cost
collateral loan
collateral note
collateral security
collateral trust bond
collateral value
collateralized bond obligation (CBO)
collateralized loan obligation (CLO)
collateralized mortgaged obligation (CMO)
collect charges
collect shipment
collecting bank
collection account
collection agency
collection basis
collection days
collection document
collection float
collection item
collection letter
collection order
collection period
collection period ratio
collection procedure
combination bond
combination loan
combination loan-to-value (CLTV)
combined ratio
comfort letter
commerce clause
commerce event
commerce integration
commerce server
commerce service provider (CSP)
commercial account
commercial acre
commercial and industrial loan
commercial attaché
commercial bank
commercial code
commercial counterfeiting
commercial document
commercial draft
commercial finance company
commercial invoice
commercial law
commercial letter of credit
commercial loan
commercial mortgage loan
commercial package policy
commercial paper
Commercial Paper Funding Program (CPFP)
commercial parties
commercial property
commercial sector
commercial set
commercial transaction
commercial treaty
commercial unit
commercial year
commercially acceptable
commercially reasonable
commingled fund
commission del credere
commission representative
commitment basis accounting
commitment fee
commitment letter
committee on payment and settlement systems (CPSS)
Committee on Uniform Security Identification Procedure (CUSIP) number
commodity exchange
commodity paper
commodity tax
common code
common item
common law property
common law test
common stock
common stock fund
common-size financial statement
community bank
community currency
Community Development Financial Institutions (CDFI)
community property
commuter tax
commuting expenses
company name
comparable uncontrolled price method
comparable uncontrolled transaction (CUT)
compensating adjustment
competitive bidders
complementary financing
complete shipment
completion guarantee
completion risk
completion test
completion undertaking
compliant documents
component depreciation
composite cost of capital
composite rate
compound accreted value
compound annual growth rate (CAGR)
compound arbitrage
compound duty rate
compound interest
compound tariff
compulsory liquidation
compulsory winding up
computationally secure
computed value
concentration banking
concentration risk
conceptual cost
concerted refusal to deal
concessional funding
concessionally taxed
conditional bill of sale
conditional commitment
conditional endorsement
conditional offer
conditional payment
conditional sales lease
conditions of carriage
conduit approach
conduit borrower
conduit company
conduit finance
conduit financing
conduit issuer
conduit principle
confidentiality agreement
confirmed irrevocable letter of credit (L/C)
confirming bank
confirming house
conforming loan
Conformité Européene (CE)
congeneric merger
conglomerate diversification
Congressional Budget Office
consignee mark
consignment note
consignment sale
consignment shop
consignment stock
consolidated bill of lading (B/L)
consolidated bond
consolidated mortgage
consolidation loan
constant currency unit
constant payment loan
constructed value
construction lender
construction lien
construction loan
constructive payment
consular documents
consular fee
consular invoice
consumed-income tax
Consumer Advisory Council (CAC)
Consumer and Business Lending Initiative
consumer bank
consumer banking
consumer credit
Consumer Credit Licence
Consumer Financial Protection Agency (CFPA)
Consumer Financial Protection Bureau (CFPB)
consumer income
consumer interest
consumer lending
consumer loan
consumer price index (CPI)
consumer price inflation
consumer reporting agency
consumer sale
consumer spending
consumption charge
container freight charge
container-freight station to container-freight station (CFS/CFS)
contingency tax
contingent beneficiary
contingent capital
contingent consideration
contingent deferred sales charge (CDSC)
contingent fee
contingent financing clause
contingent guarantee
contingent liability
contingent payment
contingent valuation
continuity of business enterprise doctrine
continuity of interest doctrine
continuous audit
continuous compounding
contra account
contra deal
contract for service
contract holder
contract of bailment
contract of carriage
contract of sale
contract payment bond
contract performance bond
contract purchase
contract rate
contractionary policy
contractual intermediary
contribution margin
contribution margin ratio
contribution pricing
control account
controlled foreign corporation (CFC)
controlling interest
convenience goods
convenience of employer test
conventional loan
conventional mortgage
conversion cost
conversion factor
conversion option
conversion ratio
conversion value
convertible ARM
convertible bond
convertible currency
convertible debenture
convertible debt
convertible floating-rate note
convertible loan
convertible preferred stock
convertible security
convex tax schedule
cooking the books
cooperative bank
core CPI
corporate banking
corporate bond
corporate debt
corporate fiduciary
corporate foundation
corporate giving
corporate income tax
corporate inversion
corporate investor
corporate philanthropy
corporate rate
corporate refinancing
corporate tax view
corporation tax
corrected bill of lading (B/L)
correcting entry
correction of document
correspondent bank
cost accounting
cost advantage
cost and freight (C&F)
cost behavior
cost benefit analysis (CBA)
cost control
cost effectiveness
cost effectiveness analysis
cost estimate types
cost of attendance
cost of carry
cost of collection
cost of debt capital
cost of equity capital
cost of funds
cost of funds index (COFI)
cost of goods sold (COGS)
cost of lost sales
cost of money
cost of sales to payables ratio
cost plus percentage contract
cost profile
cost recovery
cost sharing agreement
cost, insurance, freight (CIF)
cost-benefit ratio
count bill of lading
counter check
counter guarantee
counter indemnity
countervailing duty
country exposure lending survey
country financial risk
country of departure
country of destination
country of dispatch
country of origin
coupon bond
coupon book
covenant-lite loan
cover bid
coverage ratio
Coverdell Education Savings Account (ESA)
Cox, Ingersoll, Ross Option-Pricing Model
Cox, Ross, & Rubinstein Option-Pricing Model
CP Index
crawling peg system
creative accounting
creative financing
credit account
credit analyst
credit availability
credit capacity
credit card
Credit Card Accountability, Responsibility And Disclosure Act Of 2009
credit card debt
credit card fraud
credit card processor
credit card transaction
credit committee
credit control
credit criteria
credit crunch
credit default swap
credit denial
credit derivative (CD)
credit easing
credit enhancement
credit event
credit exposure
credit facility
credit history
credit instrument
credit life insurance
credit limit
credit line
credit management
credit memo
credit memorandum
credit note
credit option
credit period
credit policy
credit policy delay
credit rating
credit rating agency
credit rationing
credit reduction
credit report
Credit Reporting Agencies
credit reporting agency
credit review
credit risk
credit risk equivalent
credit risk mitigation
credit score
credit scoring
credit spread
credit standards
credit standing
credit swap
credit terms
credit union
credit-linked note
creditors' equity
creditors' voluntary liquidation
creeping inflation
critical mass
cross collateralization
cross subsidization
cross-border factoring
cross-collateral clause
cross-currency option
cross-currency settlement risk
cross-currency swap
cross-default clause
cross-purchase agreement
crossed check
crowding out
crowding out effect
cube rate
cubicle bank
Cumulative Bulletin (CB)
cumulative dividend
cumulative dividend preference
cumulative interest
cumulative return
cumulative to date
cumulative, convertible, participating, preferred-dividend ordinary shares (CCPPO)
currency adjustment factor (CAF)
currency convertibility
currency futures
currency note
currency of a bill
currency of transaction
currency option
currency restriction
currency risk
currency swap
current account
current account balance (CAB)
current account equilibrium
current asset
current assets to short-term debt ratio
current assets turnover
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 principal factor
current purchasing power (CPP)
current ratio
current resources
current value accounting
current yield
Cusip International Numbering System (CINS) Number
custodial account
custodial agreement
custodial fee
custody account
customary pricing
customer charge
customer class
customer costs
customer order
customer service charge
customhouse broker
customs area
customs broker
customs brokerage
customs classification
Customs Cooperation Council Nomenclature (CCCN)
customs declaration
customs duty
customs entry
customs invoice
customs tariff
customs tariff schedule
customs union
customs value
customs warehouse
cut-off score
Cyber Monday
cycle billing
cyclical industry
cyclically adjusted deficit
cyclically adjusted surplus
daily interest account
dangling debit
data encryption standard (DES)
Data Universal Numbering System (DUNS)
Data Universal Numbering System +4 (DUNS+4)
date draft
date of agreement
date of gift
date of record
DAX 100
day order
daylight saving time
days accounts payable (Days A/P)
days accounts receivable (Days A/R)
days date
days of grace
days sight
days working capital
de facto corporation
de facto merger
de jure director
deadweight loss of taxation
deal flow
dealer bank
dealer cost
dealer financing
dear money
debit balance
debit card
debit date
debit memo
debit note
debt assignment
debt capacity
debt capital
debt compliance
debt consolidation
debt coverage ratio
debt deflation
debt discharge
debt factoring
debt financing
debt forgiveness
debt instrument
debt investment
debt limit
debt load
debt market
debt negotiation
debt refinancing
debt rescheduling
debt restructuring
debt restructuring fraud
debt security
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 Trap
debt-equity ratio
debt-equity swap
debt/asset ratio
deceased account
decision package
declaration date
declared value
declared value for carriage
declared value for customs
declining balance
declining balance depreciation
decree of foreclosure and sale
deductive value
deed in lieu of foreclosure
deed of arrangement
deed of assignment
deed of composition
deed of covenant
deed of gifts
deed of inspectorship
deed of protest
deed of transfer
deed of trust
deed restrictions
deep discount bond
default model
default probability
default probability plan
default rate
default risk
defective contract
defective performance
defective title
defended takeover bid
deferred asset
deferred charge
deferred credit
deferred debit
Deferred distribution
deferred gain on sale of home
deferred income tax charge
deferred income tax liability
deferred liability
deferred payment
deferred payment letter of credit (L/C)
deferred rebate
deferred reimbursement letter of credit (L/C)
deferred revenue
deficiency agreement
deficiency balance
deficiency judgment
deficiency letter
deficiency payment
definite term contract
defunct company
degressive tax
del credere agent
del credere risk
delay allowance
delayed call bond
delayed draw term loan
delinquency ratio
delinquent mortgage
delivered at frontier (DAF) [named place]
delivered duty paid (DDP) [named port or place of destination]
delivered duty unpaid (DDU) [named port or place of destination]
delivered ex ship
delivered price
delivery forecast
delivery instructions
delivery note
delivery order contract
delivery party
delivery payment
delivery period
delivery reliability
delivery schedule
delivery terms
delivery time
delivery timeliness
demand billing
demand charge
demand deposit
demand draft
demand forecast
demand guarantee
demand instrument
demand loan
demand note
demand option
demand side management
demand-backward pricing
demographic segmentation
Department of Commerce (DOC)
Department of Housing and Urban Development (HUD)
Department of the Treasury
departmental budget
dependency exemption
deposit account
deposit in transit
deposit insurance
deposit multiplier
deposit note
deposit rate
deposit slip
depository account
depository institution
depository trust company (DTC)
depreciable asset
depreciable cost
depreciation expense
depreciation rate
depreciation to fixed assets ratio
depreciation to sales ratio
depressed mortgage
deprival method of valuation
derivative security
derogatory information
descriptive billing
descriptive statement
development bank
development capital
development cost
deviated rate
differential accounting
digital cash
diluted earnings per share
dilution of ownership
dilution protection
Diners club
direct bank guarantee
direct claim
direct collection
direct conduit company
direct cost
direct cost approach
direct credit substitute
direct debit payment
direct delivery
direct deposit
direct expense
direct exporting
direct financing lease
direct investment
direct labor cost
direct loan program
direct material cost
direct method cash flow statement
direct participation program
direct pay letter of credit (L/C)
direct payment
direct reduction mortgage (DRM)
direct search market
direct tax
direct write off method
directly associated cost
dirty float
dirty money
dirty price
disbursement rate
discharge in bankruptcy
discharged bankrupt
disclaimer of opinion
disclaimer of warranties
disclosure document
discount bond
discount certificate
discount factor
discount for lack of control
discount for lack of marketability
discount for lack of voting rights
discount house
discount loan
discount market
discount method
discount note
discount period
discount point
discount pricing
discount rate
discount share
discount yield
discounted bill
discounted cash flow method
discounted cash-flow (DCF)
discounted future earnings method
discounting bank
discounting of accounts receivable
discounting of bill
discrepancy letter of credit (L/C)
discretionary account
discretionary accrual
discretionary adjustable rate mortgage
discretionary buying power
Discretionary Fiscal Policy
discretionary spending
discretionary trust
discriminate function system
dishonor by non-acceptance
dishonor by non-payment
dishonored check
disregarded entity
distinct business entity
distressed borrower
distribution cost
distribution date
diversification acquisition
divided account
dividend capitalization model
dividend cover
dividend discount model
dividend equalization reserve
dividend re-investment plan (DRIP)
dividend rollover
dividend valuation model
dividend yield
dock receipt
doctrine of approximation
doctrine of constructive receipt
doctrine of reasonable expectations
document locator number
document of title
documentary bill
documentary collection
documentary credit
documentary demand
documentary draft
documentary letter of credit (L/C)
documentary sample
documents against acceptance (D/A)
documents against payment (D/P)
documents sent on approval
Dodd-Frank Financial Regulatory Reform Bill
dollar bond
domestic bill of lading (B/L)
domestic credit
domestic liquidity
domiciled credit
donor advised fund
doomsday ratio
dormant account
double declining-balance depreciation
double gearing
double net lease
double-cycle billing
double-entry bookkeeping
doubtful account
doubtful debt
Dow Jones Averages
Dow Jones Equity Market Index
Dow Jones Global Indexes [indices]
Dow Jones Industrial Average (DJIA)
Dow theory
down payment
downside risk
downstream guarantee
downstream industries
draft authorization agreement
drag on returns
drawee bank
drawing account
drop dead
drop shipper
drop-dead fee
dry basis
du pont formula
dual apper
dual banking system
dual capacity
dual contract
dual currency deposit
dual distribution
dual economy
dual index mortgage
dual pricing
dual rate income tax
dual-basis payroll insurance
due date
due-on-sale clause
dummy corporation
Dun & Bradstreet (D&B)
Dun & Bradstreet number
Dun & Bradstreet rating
dunning letter
duplicate bill of lading (B/L)
durable goods orders
duty free zone (DFZ)
dynamic pricing
E-sign Act
early withdrawal penalty
earmarked reserve
earned income
earned premium
earned value cost control
earned value management
earning power
earning report
earnings before interest and taxes (EBIT)
earnings before interest, taxes, depreciation, and amortization (EBITDA)
earnings growth
earnings multiplier
earnings per share (EPS)
earnings to price ratio
earnings yield
Easy Credit
easy monetary policy
easy money
econometric modeling
economic benefit
economic capital
economic control
economic cycle
economic depreciation
economic dynamics
economic environment
economic forces
economic growth rate
economic impact
economic income
economic indicators
economic infrastructure
economic institutions
economic integration
economic life
economic life provision
economic multiplier
economic obsolescence
economic paradigm
economic power
economic price
economic profit
economic rate of return (ERR)
economic rent
economic sanctions
economic security
economic value (EV)
economic value added (EVA)
Edge Act corporation
Education Savings Account
effective age
effective annual return
effective buying income
effective exchange rate (EXR)
effective interest amortization
effective interest rate
effective rate
effective rate of interest
effective rate of return
effective tax rate
effectively connected income (ECI)
efficient frontier
efficient market
efficient market hypothesis
either/or facility
elastic demand
elderly and disabled credit
electric utility
electronic banking
electronic bill payment
electronic bill payment & presentment (EBPP)
electronic business (E-Business)
electronic cash
electronic check (e-check)
electronic check presentment (ECP)
electronic commerce (E-Commerce)
Electronic Commerce Code Management Association (ECCMA)
Electronic Data Gathering And Retrieval (EDGAR)
electronic data interchange (EDI)
Electronic Data Interchange for Administration, Commerce, and Transportation (EDIFACT)
electronic filing (e-file)
electronic funds transfer (EFT)
electronic funds transfer at point-of-sale (EFT-POS)
electronic hub
electronic mall (e-mall)
electronic marketplace
electronic money
electronic payment system
Electronic Payments Network (EPN)
electronic purse
electronic retailing
electronic return originator (ERO)
electronic software distribution
electronic transfer
eligible contract participant
eligible offer
eligible reserves
eligible rollover distribution
Elliott wave principle
email money transfer (EMT)
embedded option
Emergency Economic Stabilization Act of 2008 (EESA)
emergency fund
emergency purchase
emissions trading
empirical cost estimating
employee buy out
Employee Retirement Income Security Act (ERISA)
employee trust
Employees Provident Fund
encumbered asset
endogenous money
endogenous uncertainty
endorsement for collection
endowment mortgage
energy improvement mortgage
enrolled agent
Enterprise For The Americas Initiative (EAI)
enterprise value
entrepreneurial profit
entry bond
entry papers
environmental accounting
environmental liability
EOM dating
Equal Credit Opportunity Act (ECOA)
equalization payment
equated monthly installments (EMI)
equipment trust certificate
equitable charge
equitable lien
equitable mortgage
equitable recoupment doctrine
equitable right to setoff
equitable title
equities market
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 mortgage
equity multiplier
equity of redemption
equity offering
equity option
equity participant
equity REIT
equity risk premium
equity sharing
equity swap
equity turnover
equity value
equity warrant
equivalent single payment
erasure guarantee
errors and omissions excepted (E&OE)
escalation clause
escalation rate
escape clause
escrow account
escrow agent
escrow agreement
essential function bond
established catalog price
established market price
established price
estate duty
estate freeze
estate plan
estate planning
estate tax
estimated invoice
estimated useful life
estimating rationale
estimating relationship
estimating system
estoppel certificate
Euro (€)
Euro OverNight Index Average (EONIA)
European Central Bank (ECB)
European option
European terms
European Union (EU)
evaluation period
event of default
evergreen clause
evergreen funding
evergreen letter of credit
evergreen option
ex all
ex cap
ex dividend (ex div)
ex factory
ex mill
ex quay
ex rights
ex ship
ex works
exact interest
exception item
excess quantity demanded
excess quantity supplied
excess reserves
excess return
exchange controls
exchange rate
exchange rate mechanism (ERM)
exchange rate risk
exchange stabilization fund (ESF)
exchangeable security
exclusive distribution
exclusive license
exclusive listing
exclusive right to sell listing
executory letter of credit
exempt property
exempt supply
exemption phaseout
exercise price
exit fee
exit strategy
expansionary monetary policy
expectations hypothesis
expense recovery
expense report
explicit tax
exploding letter of credit
exploding term sheets
exploration cost
exponential growth
export credit
export credit guarantee
export declaration
export import bank (EXIM bank)
export license
export merchant
export promotion
export quota
export restraint agreement
export subsidy
exporter's sale price
express agreement
express bill of lading (B/L)
extension pricing
external audiences
external claim
external debt
external financing
external sources of finance
external stakeholder
external statement
external verification
extraordinary income
extraordinary item
extraordinary loss
face amount
face value
facilitating agent
fact sheet
factor cost
factory outlet
failed trade
failure-to-file penalty
fair and reasonable price
Fair Credit Reporting Act (FCRA)
Fair Housing Act
fair market value (FMV)
fair market value (FMV) lease
fair price requirement
fair rental value
fair value
family income
family protective trust (FPT)
family trust
Fannie Mae
fat cat
FDIC insurance
FDIC insured account
FDIC problem bank list
feasibility analysis
feasibility phase
feasibility study
Federal Advisory Council (FAC)
federal budget deficit
federal deficit
Federal Deposit Insurance Corporation (FDIC)
Federal Direct Student Loan Program (FDSLP)
Federal Home Loan Bank System (FHLBS)
Federal Home Loan Mortgage Corporation (Freddie Mac)
Federal Housing Administration (FHA)
federal ID number
federal income tax liability
Federal Insurance Contributions Act (FICA)
federal land bank
Federal National Mortgage Association (Fannie Mae)
Federal Open Market Committee (FOMC)
Federal Reserve discount rate
Federal Reserve float
Federal Reserve System (The Fed)
Federal Savings and Loan Insurance Corporation (FSLIC)
federal subsidy recapture
federal tax brackets
federal tax lien
federal taxes
federal telephone excise tax
Federal Trade Commission (FTC)
federally related institution
federally sponsored corporate security
fee for service
fee income
fee simple absolute in possession
fee simple estate
FHA loan
FHA prepayment experience
fiat currency
FICO score
fictitious asset
fictitious payee rule
fidelity bond
fidelity guarantee
fidelity insurance
fiduciary account
fiduciary relationship
field service advice
field warehousing
figuring the tail
fill rate
final accounts
final dividend
final maturity date
final payment
final return for decedent
finance charges
finance company
finance department
finance lease
financial accelerator
financial accounting
financial accounting standards (FAS)
financial accounting standards board (FASB)
financial activities
financial analysis
financial asset
financial assistance
financial attributes
financial break-even point
financial capital
financial center
financial close
financial commitment
financial controls
financial covenants
financial crisis responsibility fee
financial economics
financial engineering
financial expense
financial forecast
financial forensics
financial goals
financial guarantee
financial health
financial impact
financial incentive
financial infidelity
financial information
financial information exchange (FIX)
financial institution
financial instrument
financial intermediary
financial intermediation
financial lease
financial leverage
financial leverage clientele
financial management
financial markets
financial mechanism
financial model
financial objective
financial obligation
financial performance
financial planning
financial position
financial privacy
financial projection
financial ratios
financial records
financial report
financial reporting center (FRC)
financial reporting standards (FRS)
financial resources
financial results
financial revenue
financial risk
financial sector
financial service income
financial services
Financial Stability Plan (FSP)
financial stakeholder
financial statement
financial structure
financial supply chain
financial system
financial transaction
financial year
financing activities
financing cost
financing flows
financing instrument
financing requirement
financing risk
financing squeeze
financing statement
finder's fee
findings, conclusions, and recommendations (FCR)
fine print
fine trade bill
fire sale
firm bid
first lien
first mortgage
first notice day
first round financing
first stage capital
first-in, first-out (FIFO)
first-time homebuyer
fiscal agent
fiscal balance
fiscal domicile
fiscal drag
fiscal effort
fiscal imbalance
fiscal period
fiscal policy
fiscal records
fiscal transparency
fiscal value
Fisher criterion
Fisher effect
Fisher equation
Fisher hypothesis
five C's of credit
five forces
fixed and floating charge
fixed asset
fixed asset turnover ratio
fixed assets (net) to net worth ratio
fixed capital
fixed charge
fixed charge coverage ratio
fixed charges
fixed deposit
fixed exchange rate
fixed expenses
fixed income fund
fixed income investment
fixed income security
fixed income trust
fixed interest trust
fixed interval inventory
fixed interval inventory model
fixed investment
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
fixed rate bond
fixed rate loan
fixed-rate payment
fixed-rule policy
flat bond
flat income bond
flat loan
flat rate
flat tax
flat yield
flexible budget
flight capital
flight to quality
floating asset
floating charge
floating currency
floating debenture
floating debt
floating exchange rate
floating rate
floating rate bond
floating rate fund
floating rate loan
floating rate note
floating-rate contract
floating-rate payer
flood insurance
floor plan
floor price
flow of funds
follow on
FOMC meeting
for sale
for value received
forced sale
forced sale value
forecast period
forecasting system
foreclosure buyout
foreclosure crisis
foreclosure filing
foreign bond
foreign corporation
foreign currency
foreign currency account
foreign currency credit
foreign currency translation gain/loss
foreign debt
foreign direct investment (FDI)
foreign exchange (Forex or FX)
foreign exchange contract
foreign exchange earnings
foreign exchange market
foreign exchange option
foreign exchange overnight position
foreign exchange rate
foreign exchange reserves
foreign exchange risk
foreign exchange transactional position
foreign exchange translational position
foreign export
foreign market value
foreign plan
foreign public borrower
foreign reserve
foreign sales agent
foreign sales corporation (FSC)
Foreign Sales Representative
foreign sourced income
foreign tax deduction
foreign trade zone (FTZ)
forensic accounting
forensic audit
forfeiture clause
forfeiture of bond
Form 10-k
Form 1099
formula investing
Fort Knox
Fortune 500
forty-foot equivalent unit (FEU)
forward commitment
forward curve
forward exchange rate
forward freight agreement
forward integration
forward interest rate
forward market
forward price
forward pricing
forward procurement
forward rate
forwarder's air waybill (AWB)
forwarder's bill of lading (B/L)
forwarder's documents
foul bill of lading (B/L)
found money
founders' shares
fractal market hypothesis (FMH)
fractional coins
fractional currency
fractional reserve system (FRS)
fractional share
franked dividend
franked payment
fraudulent bill of lading (B/L)
fraudulent trading
free alongside ship (FAS)
free astray
free capital
free capital ratio
free carrier [named place]
free cash-flow
free coinage
free economy
free enterprise
free file fillable tax forms
free in liner out (FILO)
free market
free market economy
free merchandise
free money
free of capture or seizure clause
free on board (FOB)
free on rail
free on truck
free port
free pratique
free reserves
free right of exchange
free trade
free trade agreement
Free Trade Agreement of the Americas (FTAA)
free trade area
free trade zone (FTZ)
free zone
freedom from encumbrance
freedom of testation
freedom of the seas
freely negotiable letter of credit
freight bill
freight bill of lading (B/L)
freight cost
freight forwarder
freight invoice
freight notation
freight ton
friendly takeover
frivolous position
front end load
front end loading
front end ratio
front loaded lease
front loaded policy
front-end fee
fronting loan
frozen account
frozen collateral
FTSE 100
fuel tax credit
full container load (FCL)
full cost
full cost pricing
full costing
full invoice value
full line pricing
full maintenance lease
full payment lease
full payout lease
full service broker
full service contractor
full service leasing
full service merchant wholesaler
full service vehicle lease
full set bills of lading
full time employee
full time equivalent (FTE)
fully amortizing loan
fully funded documentary letter of credit (FFDLC)
fully paid share capital
functional budget
functional depreciation
funded debt
funded requirement
funding agency
funding cost
funding operations
funds from operations (FFO)
funds transfer
funnel sinking fund
furniture, fixtures, and equipment (FF&E)
future advances clause
future value
futures exchange
futures market
gambling income
gambling loss
gap management
Garman Kohlhagen model
Garn-St. Germain Depository Institutions Act
general acceptance
general agreements to borrow (GAB)
general and administrative expense (G&A)
general and administrative leverage
general business tax credit
general creditor
general environment
general guarantee
general mortgage bond
general obligation bond
general partner
general partnership
general revenue
general services
general tariff
general warranty deed
generally accepted accounting principles (GAAP)
generally accepted auditing standards (GAAS)
Generally Recognized Accounting Practice (GRAP)
geographic pricing
George Soros
gift card
Gift Inter Vivos
gift tax return
gifting phase
gilt edged security
gilt strip
Ginnie Mae I
Ginnie Mae II
Glass-Steagall Act
global bank
global custody
global depository receipt (GDR)
global fund
Global Information Infrastructure Commission (GIIC)
global recovery rate
global risk
going concern
going concern value
going price
going private
going public
going rate
going-concern principle
gold fix
gold fund
gold standard
Goldman Sachs
gone concern
good delivery
good faith estimate (GFE)
good standing
goods in transit
goods on approval
goods on consignment
goods receipt
government grant
government income fund
Government National Mortgage Association (GNMA)
government paper
government securities
grace period clause
graduated payments loan
graduated payments mortgage (GPM)
graduation period
grand opening
grant deed
grass-roots cost estimate
green dollar
green tax
gross annual income
gross billing
gross estate
gross income
gross lease
gross margin
gross national expenditure
gross production tax
gross profit
gross profits tax
gross receipts
gross receipts tax
gross revenue
gross sales
gross working capital
grossed-up gift
ground rent
group banking
Group of 22 (G-22)
group of eight (G-8)
group of eleven (G-11)
group of fifteen (G-15)
Group of Five (G-5)
group of seven (G-7)
group of seventy seven (G-77)
Group of Ten (G-10)
group of thirty (G-30)
group rotation manager
Growing Equity Mortgage (GEM)
growth mutual fund
growth potential
guaranteed bond
guaranteed death benefit
guaranteed earning increase death benefit
guaranteed investment certificate (GIC)
guaranteed loan
guaranteed mortgage certificate (GMC)
guaranteed payments to partners
guaranteed price
guaranteed sale
guaranteeing bank
guarantor program
guardianship expenses
guidance line of credit
guillotine letter of credit
Gulf Opportunity Zone
habitual abode
Hang Seng Index
happy hour
hard asset
hard capital rationing
hard cost
hard currency
hard dollar saving
hard dollar [or any other currency]
hard money
harmless warrant
harmonized sales tax (HST)
hazard insurance
head of household
head office expenses
hedge fund
hedonic pricing
Henry Paulson
Herstatt risk
hidden asset
hidden cost
hidden reserve
hidden taxes
high flyer
high net-worth individual (HNWI)
high ratio loan
high-low method
high-ticket items
high-yield bond
highest and best use
hitchment bill of lading (B/L)
holder in bad faith
holder in due course
holder in good faith
holding cost
holding period
home banking
home equity
Home Equity Conversion Mortgage (HECM)
home equity line of credit
home equity loan
home improvement loan
home inspection
home lien
homeowner's equity
Homeowners Protection Act (HOPA)
honor system
Hope Now Alliance
horizontal analysis
horizontal consolidation
horizontal integration
horizontal price restraint
hot money
house air waybill
house bill of lading (B/L)
house of issue
house poor
household income
housing allowance
Housing and Economic Recovery Act (HERA)
housing authority bond
housing policy council (HPC)
housing ratio
HUD-1 form
HUD-1 statement
hurdle rate
hybrid ARM
hybrid business
hybrid entity
hybrid REIT
ICSC-UBS store sales
identification number
idle funds
idle money
idle time
illegal income
immediate family
immediate parties
impact analysis
impersonal accounts
implicit rate
implied cost
import credit
import declaration
import duty
import letter of credit
import license
import quota
import restrictions
import substitution
import tariff
import tariff schedule
importer of record
imposter rule
impound account
imprest amount
imprest fund
imputed cost
imputed income
imputed interest
in real terms
in the hole
in transit
in-house financing
in-house processing float
in-service distribution
incentive fee
incentive trust
inchoate bill of exchange
incidental fee
incipient default

inclusive value measurement
income annuity
income approach
income budget
income elasticity
income flow
income fund
Income in Respect of a Decedent (IRD)
income property
income shifting
income splitting
income statement
income stock
income summary account
income tax
income tax preparer
increasing opportunity cost
increasing return to scale
incremental borrowing rate
incremental cash-flow
incremental cash-flow principle
incremental cost pricing
incremental profit analysis
incremental spending
incremental tax
indemnity insurance
indemnity principle
indent agent
independent audit
independent cost analysis
independent cost estimate
independent representative
index amortizing swap
index bond
index fund
index option
index-linked adjustment
indexed currency option note (ICON)
Indian employment credit
indirect bank guarantee
indirect cost
indirect exports
indirect government obligation
indirect loss
indirect method cash flow statement
indirect tax
indirect-charge method
induced investment
induced spending
industrial goods
industrial property
industrial revenue bond (IRB)
industry attractiveness
industry group
industry multiplier
inequality of bargaining power
infant industry
inflation accounting
inflation hedge
inflation premium
inflation risk
inflation-indexed bond
inflationary psychology
inflationary spiral
informal economy
informal tax legislation process
information asymmetry
information audit
information broker
information costs
information memorandum
information return
information services
infrastructure trust
initial capital
initial interest rate
initial investment
initial public offering (IPO)
inland bill of lading (B/L)
inland revenue
innocent spouse rule
inorganic growth
input tax
input tax credit
input tax credit (ITC)
insider lending
installation goods
installment activity statement
installment buying
installment debt
installment letter of credit
installment loan
installment sale
installment to amortize one dollar
Institute of Financial Services
Institute of International Bankers (IIB)
Institutional Brokers' Estimate System (IBES)
institutional financing
institutional investors
institutional lenders
institutional market
instruction to pay
insufficient funds
insurable value
insured bond
insured mortgage
insured trade acceptance
intangible asset
intangible personal property
intangible property
intangible tax
integrated financial system
intellectual asset
intentional set-off
intentionally defective grantor trust (IDGT)
inter vivos
interbank dealings
interbank market
interbank offered rate (IBOR)
interchange fees
intercompany transaction
interdistrict settlement account
interest bearing
interest bearing note
interest cost
interest coverage ratio
interest due
interest in advance loan
interest in arrears
interest only loan
interest only strip
interest payment
interest rate
interest rate cap
interest rate ceiling
interest rate floor
interest rate futures
interest rate risk
interest rate sensitivity
interest rate spread
interest rate swap
interest tax shield
interim dividend
interim financing
interim report
interim statement
intermediary cost
intermediate consignee
intermediate funding
intermediate targets
internal claim
internal failure costs
internal financing
internal funds
internal rate of return (IRR)
internal revenue
internal revenue code
internal sources of financing
International Bank Account Number (IBAN)
international business
international business company (IBC)
International Chamber Of Commerce (ICC)
international finance
International Finance Corporation (IFC)
international multinational enterprise
international sale
International Securities Identification Numbering (ISIN)
international taxation
International Trade Center (ITC)
internet commerce
internet commerce provider (ICP)
interstate commerce
Interstate Commerce Act
intra-group services
intrabudgetary transactions
intrastate commerce
intrinsic worth
introductory rate
inventory days
inventory financing
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 allowance
investment bank
investment banker
investment banking
investment center
investment club
investment company
investment credit
investment grade
investment grade bond
investment grade fund
investment grant
investment holding company
investment incentives
investment income
investment instrument
investment manager
investment policy
investment portfolio
investment project
investment property
investment proposal
investment pyramid
investment recovery
investment strategy
investment trust
invisible balance
invisible exports
invisible imports
invoice discounting
invoice factoring
involuntary conversion
involuntary exchange
involuntary foreclosure
involuntary payment
irrevocable credit
irrevocable letter of credit (L/C)
Isle of Man
issue date
issued share capital
issuer identification number (IIN)
issuer risk
issuing bank
job-out liquidator
joint account
joint and several liability
joint credit
joint endorsement
joint liability
joint obligation
joint ownership
joint product cost
joint rate
joint return
joint stock company
joint tenancy
joint venture (JV)
jointly and severally
jointly-owned property
JPMorgan Chase
judgment creditor
judgment debtor
judgment factors
judgment lien
judgment proof
judicial foreclosure
jumble display
jumbo loan
junior claim
junior issue
junior mortgage
junk bond
junk bond fund
junk fees
juridical double taxation
kaizen budgeting
kaizen costing
keepwell agreement
key money
key performance indicators (KPI)
key ratios
key-tested telex
knock-in option
knock-out option
knowledge asset
Kondratieff cycle
labor burden
Labor Day
labor hour
labor rate (price) variance
labor standards
laddered portfolio
lagging indicators
lame duck
land contract
landed cost
landing account
large capitalization stock
last in, first out (LIFO)
late charge
late payment fee
late stage funding
lateral integration
latest date for presentation
law of diminishing marginal utility
law of diminishing returns
law of one price
lead investor
lead manager
lead pipe
leading indicators
lease payment
lease purchase
lease schedule
lease term
lease underwriting
lease with option to purchase
lease with option to renew
leased back guarantee
leasehold cost
leasehold improvements
leasehold interest
leasehold land
legal asset
legal lease
legal reserves
legal risk
legal tender
legal weight
legislative risk
Lehman Brothers
Lehman formula
lender liability
lender of last resort
lending institution
lending policy
leniency clause
leonine clause
lessor's interest
letter bond
letter of advice
letter of agreement
letter of allotment
letter of application
letter of assignment
letter of authorization
letter of award
letter of collection
letter of comfort
letter of commitment
letter of credit (L/C)
letter of delegation
letter of guarantee
letter of hypothecation
letter of indemnity
letter of intent (LOI)
letter of interest (LOI)
letter of license
letter of moral intent
letter of renunciation
letter of setoff
letter security
letterbox company
level debt service
level load
level payment amortization
level payment mortgage
leveraged lease
levered free cash flow
liability management
LIBOR rates
license fee
licensing agreement
licensing fee
lien letter
lien sale
lien waiver
lieu days
lighten up
like-kind exchange
limited audit
limited guarantee
limited legal tender
limited liability
limited liability company (LLC)
limited liability limited partnership (LLLP)
limited liability partnership (LLP)
limited partner
limited partnership
line item budget
line of credit
linked accounts
linked financing
liquid asset
liquid net worth
liquidated debt
liquidating partner
liquidation value
liquidity base
liquidity crisis
liquidity crunch
liquidity path
liquidity risk
liquidity squeeze
liquidity trap
listed company
listed property
listed security
listing agreement
listing broker
loan agreement
loan application
loan capital
loan commitment
loan committee
loan constant
loan covenant
Loan Credit Default Swap (LCDS)
loan debenture
loan document
loan facility
loan for consumption
loan for exchange
loan for use
loan grading
loan instrument
loan note
loan officer
loan origination fee
loan participation
loan payment
loan proceeds
loan processing
loan production cycle
loan production office
loan proposal
loan rate
loan servicing
loan settlement statement
loan stock
loan term
loan terms
loan to value (LTV) ratio
loan value
loan workout
loan-deposit ratio
loans in process
local expectations hypothesis (LEH)
location savings
lock in
lock-in period
lockout agreement
London Club
London Interbank BID (LIBID) rate
London Interbank MEAN (LIMEAN) rate
London Interbank Offered Rate (LIBOR)
long form bill of lading (B/L)
long market value (LMV)
long term asset
long term bond
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 loan
long term mortgage
long-term finance
longterm equity anticipation security (LEAPS)
lookback period
loose monetary policy
lottery bond
lottery tax
love money
low cost
low documentation loan
low-down mortgage
lowball offer
lower of cost and net realizable value
lower of cost or market value
lump sum fee
lump sum payment
MACRO rating
macroprudential analysis
magnetic stripe
magnetic stripe reader
mail order/telephone order (MOTO) discount rate
maintenance burden
maintenance fee
major currencies
major market index
majority interest
majority ownership
make or buy decision
make whole provision
Making Homes Affordable
managed account
managed bank
managed currency
managed float
managed trade
management accounting
management accounts
management buy in
management buy out (MBO)
management company
management expenses
management indicators
managerial finance
manufacturer's agent
margin loan
marginal account
marginal cost of capital
marginal cost of funds
marginal cost pricing
marginal propensity to save
marginal rate
marine bill of lading (B/L)
marine interest
marital deduction
Maritime Administration (MARAD)
mark down
marked check
market approach
market breadth
market coverage
market coverage strategy
market interest rate
market maker
market maker spread
market multiplier
market rate
market risk
market segmentation theory
market system
market to book ratio
marketable security
marketable title
marshalling of assets
massaging the figures
master limited partnership
master mortgage
mate's receipt
material contract terms
material participation test
maturity intermediation
maturity matching
maturity mix
maturity structure
maximum annual debt service
maximum loan amount
maximum price
McLean letter of credit
meals and entertainment expense
means-tested benefits
mechanic's lien
medallion program (STAMP)
medical expense deduction
medium of exchange
mega deal
members' voluntary liquidation
memo bill of lading (B/L)
memorandum of satisfaction
mercantile agency
mercantile law
merchandise broker
merchandising business
merchandising director
merchant account
merchant account provider
merchant bank
merchant discount rate
merchant services provider
merger deficit
mergers and acquisitions
Merrill Lynch
method of payment
mezzanine financing
micro finance
microcap fund
microeconomic incentive
mid market price
midddle capitalization stock
middle of month terms
mileage rate
mill rate
mini-warehouse limited partnership
minimum cash balance
minimum down payment
minimum order
minimum purchases
minimum valuation
minimum wage
minority shareholder
minor’s account
Minsky moment
miscellaneous income
misery index
mismatch bond
mixed credit
mixed credits
mobile money
mobility of capital
mock auction
mode of payment
model tax conventions
modified accelerated cost recovery system (MACRS)
modified accrual basis accounting
modified cash basis accounting
Modiglani-Miller hypothesis
Modigliani and Miller Proposition I
Modigliani and Miller Proposition II
monetary aggregates
monetary base
monetary base control
Monetary Control Act of 1980 (MAC)
monetary default
monetary inflation
monetary item
monetary measurement
monetary neutrality
monetary policy
monetary reserve
monetary system
monetary union
monetary unit
monetary unit of account
monetary value
monetary wealth
monetary working capital adjustment (MWCA)
monetize the debt
monetizing debt
money center banks
money equation
money illusion
money laundering
Money Management International
money manager
money market
money market account (MMA)
money market certificate (MMC)
money market fund (MMF)
money market instruments
money market investment
money market notes
money market operations
money market rate
money market yield
money men
money multiplier
money neutrality
money supply
money transfer
money-center bank
monthly income preferred shares (MIPS)
Moody's Bond Survey
moral obligation bond
moral obligation debt
moral suasion
Morgan Stanley
morning loan
Morningstar system
mortgage amortization schedule
mortgage application
mortgage backed bond
mortgage backed passthrough security
mortgage backed security
mortgage banker
Mortgage Bankers Association
mortgage bill of sale
mortgage bond
mortgage broker
mortgage clause
mortgage commitment
mortgage correspondent
mortgage debenture
mortgage debt
mortgage derivative
mortgage duration
mortgage equity analysis
mortgage fallout
mortgage index
mortgage insurance
mortgage interest
mortgage interest deduction
mortgage lender
mortgage life insurance
mortgage loan
mortgage modification
mortgage note
mortgage out
mortgage par rate
mortgage participation certificate
mortgage pass through security
mortgage payable
mortgage payment
mortgage pipeline
mortgage pool
mortgage portfolio
mortgage protection
mortgage purchase bond
mortgage rate
mortgage redemption insurance
mortgage risk
mortgage securitizer
mortgage servicing
mortgage servicing rights (MSR)
mortgage short sale
mortgage suitability
mortgage takeback
mortgage tax
mortgage-backed revenue bond
mortgage-backed securities clearing corporation (mbscc)
mortgage-pipeline risk
motivated seller
motive test
moving expense deduction
Multilateral Trading Facility (MTF)
multimodal bill of lading (B/L)
multinational corporation (MNC)
multiple listing
Multiple Listing Service (MLS)
multistate tax commission
multivariate data
municipal bond
municipal improvement certificate
mutual agreement procedure (MAP)
mutual association
mutual company
mutual fund
mutual investment certificate
mutual savings bank
Naamloze vennootschap (N.V.)
naive forecasting
naked debenture
name partner
NASDAQ stock market
National Association of Mortgage Brokers (NAMB)
National Association of Real Estate Investment Trusts (NAREIT)
national bank
national debt
National Housing Act of 1934
national income
national rate of unemployment
National Retail Federation (NRF)
national saving
national tax policy
national wealth
Nationally Recognized Statistical Ratings Organization (NRSRO)
natural rate of employment
natural rate of unemployment
NCND agreement
near money
negative amortization
negative amortization limit
negative carry
negative cash flow
negative covenant
negative equity
negative gap
negative pledge
negotiable bill of lading (B/L)
negotiable certificate of deposit (CD)
negotiable credit
negotiable instrument
negotiable security
negotiable words
negotiation credit
negotiation of a bill
net 30
net accounts receivable
net advantage of refunding
net advantage to leasing
net advantage to merging
net asset value (NAV)
net asset value per share
net capital
net cash-flow
net change
net current assets
net earnings
net fixed assets
net foreign factor income
net income
net income margin
net income per share
net income to working capital ratio
net interest cost
net lease
net lending
net loss
net operating income
net operating loss (NOL)
net present value (NPV)
net price
net proceeds
net profit
net purchase recording
net purchases
net realizable value of accounts receivable
net return
net sales
net settlement
net tangible assets
net tax liability
net value
net working capital
net worth
net yield
neutral cash flow
Nevis Corporation
new issue
Nigerian scam
night depository
NINA loan
ninety-day letter
no fee mortgage
no par value (NPV) share
no recourse
no-asset case
no-doc loan
no-shop clause
nominal account
nominal annual rate
nominal capital
nominal interest rate
nominal loan rate
nominal rate of interest
nominal rate of return
nominal rate of tariff
nominal share capital
nominal value
nominal yield
nominated bank
nominee company
nominee dividend
nominee name
nominee shareholder
nominee shareholding
non dom
non interest bearing bond
non tariff barrier (NTB)
non value adding cost
non-accrual loan
non-active company
non-amortized loan
non-business day
non-circumvention, non-disclosure (NCND) agreement
non-compete clause
non-conventional finance
non-current liability
non-current receivable
non-depository financial institution
non-dischargeable debt
non-discretionary accrual
non-discretionary trust
non-disturbance agreement
non-diversifiable risk
non-exclusive license
non-expenditure disbursement
non-highly compensated employee
non-monetary asset
non-monetary reward
non-monetary wealth
non-negotiable bill of lading (B/L)
non-negotiable instrument
non-operating asset
non-operating expense
non-operating gain
non-operating loss
non-performing asset
non-performing loan
non-possessory lien
non-qualified retirement plan
non-recourse financing
non-recourse loan
non-recurring cost
non-recurring income
non-REO foreclosure
non-residential mortgage
non-standard adders
non-tax lease
non-voting stock
nonassessable capital stock
nonbank bank
nonbusiness income
noncash expense
noncash item
noncash transaction
nonconformance costs
nonconforming mortgage
noncredit services
nondiscrimination rule
nondiscrimination testing
Noninterest Bearing Current Liability (NIBCL)
nonissuer transaction
nonjudicial foreclosure
nonpassive income and losses
nonprice vertical restraint
nonrecourse debt
nonrefundable tax credit
nontraditional mortgage
normal price
normal profit
normal yield curve
normalized earnings
normalized financial statement
nostro account
nostro-vostro account
not negotiable
not sufficient funds (NSF)
note amortization schedule
notes payable
notes receivable
notes receivable discounted
notice account
notice deposit
notice for non-acceptance
notice of abandonment
notice of default
notice of dishonor
notice of sale
notice of seizure
notice of withdrawal
notified without engagement
notifying bank
notional amount
notional cost
notional principal
numbered account
obligation bond
occupancy agreement
occupier's liability
ocean bill of lading (B/L)
OECD model tax convention
off balance sheet
off balance sheet conduits
off balance sheet financing (OBSF)
off premise banking
off-line transaction processing
off-price store
offer in compromise (OIC)
office audit
Office of Thrift Supervision (OTS)
official cash rate
official staff commentary
offline debit card
offset mortgage
offshore banking unit (OBU)
offshore company
offshore financial center (OFC)
offshore fund
omitted dividend
on account
on board
on cost
on deck
on demand
on margin
one price policy
online banking
open buying on the internet
open check
open corporation
open credit
open end
open end credit
open end mortgage
open end mutual fund
open ended lease
open mortgage
open mouth operations
open repo
open-end fund
open-end loan
opening balance sheet
operating activities
operating asset
operating budget
operating capital
operating cash flow
operating cost
operating efficiency
operating expense ratio
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 performance ratio
operating profit
operating ratios
operating revenue
operational performance
opinion of title
opportunity cost of capital
opportunity fund
option fund
optional discharge bill of lading (B/L)
optional product pricing
order bill of lading
order paper
order processing
orderly liquidation
orderly liquidation value
ordinary debts
ordinary interest
ordinary loss
ordinary share
organic growth
organizational costs
original bill
original bill of lading (B/L)
original issue discount
original principal balance
origination fee
other assets
Other Post-Employment Benefits (OPEB)
other revenues and expenses
outstanding check
outstanding debt
outstanding deposit
outstanding shares
outward collection
outward credit
over capitalization
overapplied overhead
overdraft cap
overdraft facility
overdraft fee
overdraft limit
overdraft protection
overhead rate
overlapping debt
overnight rate
overnight repo
oversubscription privilege
owner financing
owner occupant
owner of record
owner operator
owner's draw
owners' equity
owners' withdrawals
ownership in common
ownership interest
package clause
package deal
package mortgage
packing credit
packing list
paid in full
paid up
paid-in capital
paid-in surplus
panel bank
paper asset
paper money
paper profit (or loss)
par value
par value bond
parallel loan
parametric cost estimating
Pareto principle
Paris Interbank Offered Rate (PIBOR)
parity clause
parity debt
parity price
parol lease
parsonage allowance
partial compensation
partial profit taking
partial shipment
participating dividend
participating preferred stock
participation certificate
participation loan
particular lien
partly paid shares (or stock)
partner's lien
partnership capital account
party in interest
pass through security
pass through taxation
passage of risk
passing of title
passive activity
passive activity loss rules
passive foreign investment corporation (PFIC)
passive income
passive investor
passive loss
past due loan
patient capital
pawn shop
pay order
pay to order
payable after sight
payable at sight
payable on demand
payable through draft (PTD)
payable to bearer
payables to inventory ratio
payables to operating expenses ratio
payback period
payback period method
payday advance
payday lenders
payday loan
payer bank
paying agent
paying bank
payment against documents
payment bond
payment days
payment float
payment gateway
payment guarantee
payment history
payment in due course
payment mechanism
payment method
payment order
payment plan
payment processor
payment schedule
payment shock
payment system
payment terms
payment under reserve
payment voucher
payoff statement
payout ratio
payroll burden
payroll credit
payroll deduction
payroll period
payroll tax holiday
peak debt
peak demand
peak period
peak season
peak-load pricing
pecuniary liability
penal bond
penalty plan
penny stock
pension fund
pension obligation
pension pillar
pension shortfall
per annum
per capita
per diem
percentage lease
perfect liquidity
perfected security interest
perfecting title
performance bond
performance efficiency
performance of contract
performance standby
performing loan
period expense
periodic expenses
periodic tenancy
permanent capital
permanent interest bearing share (PIBS)
permanent lender
permanent loan
personal allowance
personal effects
personal exemptions
personal finance
personal financial statement
personal guarantee
personal identification number (PIN)
personal income
personal income tax
personal interest
personal loan
personal property
personal property tax
personal residence
personal savings
personal savings rate
personal use property
personal-service activity
petty cash voucher
physical capital
physical delivery
physical depreciation
physical deterioration
physical presence test
piggyback loan
piggyback mortgage
Pigovian tax
pipeline theory
plan sponsor
planned investment
planned obsolescence
plant property
plastic money
pledged account mortgage (PAM)
pledged asset
pledged revenue
pledging of accounts receivable
plunge team
point of purchase
point of sale software
policy loan
pool of funds
pooled investment vehicle (PIV)
port to port bill of lading
portfolio income
portfolio insurance
portfolio loans
portfolio management
portfolio turnover
positive cash flow
positive externality
positive gap
positive pay
positive yield curve
possessory lien
post balance sheet events
post closing trial balance
post tax debt-service coverage
post-money valuation
postdated check
postnuptial agreement
potential default
pre-export financing
pre-funded bond
pre-money valuation
pre-opening expenses
pre-tax debt service coverage
pre-tax income
pre-tax return on assets
pre-tax return on net worth
preauthorized payment
precautionary balance
precious metals
predatory lending
predetermined overhead rate
preference shares
preferential loan
preferred creditor
preferred debt
preferred dividend
preferred stock
preliminary expenses
preliminary official statement (POS)
premium bond
prepaid credit card
prepaid interest
prepaid tuition plan
prepaid tuition program
prepayment bond
prepayment clause
prepayment penalty
prepayment privilege
prepayment risk
present value (PV)
present value (PV) factors
present value (PV) of a future amount
present worth
presentation credit
presentation date
presentation period
presenting bank
presettlement risk
preshipment credit
prevailing wage
price breakdown
price bundling
price cap
price ceiling
price control
price discrimination
price floor
price level adjusted mortgage (PLAM)
price level targeting
price of time
price point
price prevailing at date of shipment
price ratchet
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 unbundling
price-cap regulation
price-to-research ratio
price/earnings (P/E) multiple
priced bill of material
pricing power
primary account number (PAN)
primary beneficiary
primary business purpose
primary distribution
primary earnings per share
primary financial statements
primary mortgage market
primary reserves
prime broker
prime conforming
prime lending rate
prime letter of credit (L/C)
prime paper
prime rate
prime rate loan
priming loan
principal amount
principal balance
principal basis
principal on a note
principal private residence
principal risk
principal stockholder
principal strip
principal, interest, taxes, and insurance (PITI)
prior charge
prior deposits
prior lien bond
priority banking
private company
private debt
private equity
private limited company
private mortgage insurance (PMI)
private placement
private securities
privately held corporation
pro forma
pro forma invoice
pro forma results
pro forma statement
pro rata
pro rata guarantee
probate assets
probate price
product cost
product extension merger
product franchising
production loan
profit budget
profit center
profit factor
profit margin
profit multiple
profit split method
profit taking
profitability ratios
project financing
project note
projected statement
projected total life cost
projection error
promise to pay
promissory note
property and equipment turnover
property appraisal
property assessment
property owner
property, plant, and equipment
proprietary accounts
proprietary interest
protected cell company (PCC)
provision for income taxes
provisional income
provisional sum
proxy indicator
proxy tax
Prudential Financial
prudential ratios
public company
public debt
public equity
public finance
public limited company
public offering
public unit account
publicly traded
published charge
published rate
purchase acquisition
purchase allowance
purchase capital
purchase discount
purchase money mortgage (PMM)
purchase mortgage market
purchase option
purchase order
purchase request
purchase requisition
purchase specification
pure rate of interest
put bond
qualified acceptance
qualified adoption expenses (QAE)
qualified dividend
qualified electric vehicle
qualified endorsement
qualified higher education expenses
qualified plan
qualified production activities income (QPAI)
qualified savings bond
qualified widow or widower
qualifying child
qualifying ratios
quality bond
quasi equity
quasi partner
quick-rinse bankruptcy
quiet title
quitclaim deed
quoted company
rack jobbers
railway bill
ramen profitable
random walk theory
ratable value
rate and term refinance
rate base
rate intermediation
rate lock
rate lock deposit
rate lock float down
rate of depreciation
rate of exchange
rate of interest
rate of return rule
rating agency
re-invoicing center
reaction adjustment
real asset
real estate
real estate agent
real estate broker
real estate investment trust (REIT)
real estate mortgage investment conduit (REMIC)
real estate owned (REO)
Real Estate Settlement Procedures Act (RESPA)
real interest rate
real investment
real median household income
real rate of return
real terms
real yield
realization gap
reallocated forfeitures
reasonable care in examining documents
reasonable care to check apparent authenticity
recapture of depreciation
recast trigger
receivables financing
received for shipment bill of lading (B/L)
recession rich
reciprocal trading
recognition of revenue
recording fee
recourse debt
recourse loan
recovery rate
recurring cost
recurring debt
recurring income
red clause
red clause letter of credit (L/C)
red ink
redeemable debenture
redeemable preferred stock
redemption date
redemption fee
redemption period
redemption premium
redemption value
redemption yield
reducing balance
reducing balance depreciation
redundant asset
reference currency
refi bubble
refinance wave
refinancing risk
refunding bonds
regional bank
Regional Development Bank (RDB)
registered bond
registered capital
registered retirement savings plan contribution
registered retirement savings plan deduction
registered retirement savings plan deduction limit
registration statement
regular income
regulated investment company
Regulation D
Regulation M
Regulation R
Regulation Z
regulatory arbitrage
regulatory capital
rehabilitation tax credit
reimbursable out-of-pocket costs
reimbursing bank
relationship banking
release clause
release note
release of lien
relevant cash flow
relocation mortgage (relo)
remainder interest
remaining monthly balance
remittance letter
remitting bank
renegotiable rate loan
renegotiable rate mortgage
renegotiated loan
rent control
rental income
repayment mortgage
repayment plan
replacement capital
replacement cost method
repo rate
report format
reported profit
repurchase agreement
request for application (RFA)
required cash
required rate of return
required reserves
requisition cycle
requisitioning objective
rescaled range analysis
rescheduled loan
Research Activities Credit
research and development limited partnership
reserve accounts
Reserve Bank of India
reserve banks
reserve capital
reserve currency
reserve for bad debt
reserve fund
reserve requirements
residential mortgage
residual cushion
residuary estate
resolution to borrow
Resolution Trust Corporation (RTC)
resource plan
response device
responsibility accounting
responsibility center
restricted cash
restricted letter of credit
restricted liquidity
restrictive endorsement
restructured loan
retail banking
retail credit facility
retail investor
retail outlet
retail price
retained earnings
retention bond
retention money
retention rate
retention ratio
retirement income
retirement planner
retrenchment strategy
retroactive interest rate increase
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 investment (ROI)
return on sales (ROS)
return protection
returned check
revaluation reserve
revenue account
revenue agent's report (RAR)
revenue base
revenue bond
revenue center
revenue cycle
revenue income
revenue neutrality
revenue per available room (RevPAR)
revenue project
revenue recognition principle
revenue reserve
revenue tariff
reverse annuity mortgage
reverse exchange
reverse merger
reverse mortgage
reverse repo
reverse stock split
reverse triangular merger
revocable letter of credit (L/C)
revocable living trust
revolving account
revolving collateral
revolving credit
revolving debt
revolving fund
revolving letter of credit (L/C)
revolving line of credit
revolving loan
Rex agreement
Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994
right of accumulation
right of first offer
rights issue
rights letter
ring fence
risk adjusted discount rate
risk arbitrage
risk asset
risk capital
risk classification
risk financing
risk free
risk free investment
risk free rate
risk free return
risk limit
risk neutrality
risk of loss
risk participation
risk perception
risk position
risk quantification
risk rate
risk value
risk-adjusted return
risk-based capital
risk-based haircut
risk-based pricing
risk-weighted asset
risk/reward tradeoff
road show
roll rate
rollover relief
Roth IRA
round tripping
routing number
rule of 72
rule of 78
run on the bank
running account
running days
running royalty
running yield
Russell indexes [or indices]
safe deposit box
safety net
said to contain (STC)
said to weigh (STW)
salad oil scandal
sale and buyback
sale and leaseback
sale price
Sales And Purchase Agreement (SPA)
sales charge
sales comparison approach
sales forecast
sales growth percentage
sales multiple
sales order
sales revenue
sales to fixed assets ratio
sales to net worth ratio
samurai bond
satisfaction of lien
satisfaction of mortgage
savings account
savings account loan
savings and loan (S&L) association
Savings Association Insurance Fund (SAIF)
savings bank
savings bond
savings certificate
savings liability
savings plan
savings scheme
scale problem
schedular system of taxation
Schedule A
Schedule D
Schedule K-1
scheduled recast
scheme of arrangement
scrip dividend
sea waybill
seasonal industry
Seasonally Adjusted Annual Rate (SAAR)
seasoned loan
SEC yield
second issuing bank
second mortgage
second preferred stock
second round financing
secondary credit
secondary financing
secondary mortgage markets
secondary reserves
secret partner
sector fund
secure bond
secure option ARM
secured bond
secured credit card
secured creditor
secured debenture
secured debt
secured lease obligation bond (SLOB)
secured lender
secured loan
secured note
Securities and Exchange Commission (SEC)
securities liquidity risk
securities loan
security agreement
security analyst
security deposit
security instrument
security interest
security loan
seed capital
selective tender
Self Employed Contributions Act Tax (SECA Tax)
self employment income
self liquidating asset
self liquidating bond
self-amortizing mortgage
self-employment loss
self-employment profit
self-liquidating loan
self-supporting bond
seller financing
selling group
selling out of trust
senior bond
senior debt
senior mortgage
senior partner
senior security
separate account
sequestered account
serial annuity bond
serial bond
Series B financing
series bond
serious delinquency
service based pricing
service bill of lading
service charge
service cost
service factoring
service lease
service plus finance factoring
servicing fee
settled account
settlement cost
settlement date
settlement office
settlement option
settlement price
settlement statement
several liability
severance tax
share account
share exchange
share for share offer
share index
share of wallet (SOW)
share option
share premium
share price index
share register
share repurchase
share subscription
shared appreciation mortgage (SAM)
Shared National Credit Program
shareholder funds
shareholder loan
shareholders equity
shark repellant
shark watcher
Sharpe ratio
shelf company
shell company
sheriff's sale
shibosai bond
shifting and incidence of taxation
ship's papers
shipment contract
shipped on board bill of lading (B/L)
shipper's indemnity
shipping documents
shogun bond
short form audit report
short form bill of lading (B/L)
short form merger
short interest
short interest ratio
short lease
short position
short refinance
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-term capital
short-term capital gain
shutdown point
side collateral
sight bill
sight draft
signature guarantee
significant influence
silent confirmation
silent partner
simple debenture
simple interest
simple interest mortgage
simultaneous closing (SIMO)
single entity approach
Single Euro Payment Area (SEPA)
single monthly mortality
single payment lease
single payment loan
single purpose credit card
single tax
sinking fund
Sixteenth Amendment
skimming price
skip payment clause
skip payment lease
sleeping beauty
sleeping partner
slow loan
Small Business Job Protection Act of 1996
small business loan
small capitalization (small cap) stock
small claims court
smart money
social investing
Society for Worldwide Interbank Financial Transactions (SWIFT)
soft clause
soft dollar savings
soft inquiry
soft loan
soft money
sole proprietor
sole proprietorship
sole trader
solidarity tax
solvency ratios
sophisticated investor
source document
sovereign debt rating
sovereign risk
special endorsement
special finance
special lien
special purpose bond
special rate
special tax bond
special warranty deed
specific lien
specific return
specific tax
speculative demand for money
speculative grade
speculative security
speculative transaction
spending plan
split depreciation
spontaneous financing
spontaneous liabilities
spousal beneficiary
spread duration
spread income
stability and growth pact (SGP)
staged payments
stale bill of lading (B/L)
stale check
stamped security
Standard & Poor's (S&P)
Standard & Poor's 500 composite index (S&P 500)
Standard & Poor's Ratings
standard contract
standard form contract
standard margin
standard of value
standard price
standby letter of credit (L/C)
standby loan
standby note issuance facility (SNIF)
standing mortgage
standing order
startup costs
startup financing
stated value
statement analysis
statement balance
statement of account
statement of owners' equity
statement of resources
statement of retained earnings
statement of sources and application of funds
static budget
statute barred debt
statutory books
statutory investment
statutory lien
statutory liquidity ratio
statutory reserves
stealth tax
steamship guarantee
step lease
step rate
step up bond
stepped interest debenture
stepped preferred stock
sterling overnight interbank average (SONIA)
sticker price
sticky floater
stock appreciation right
stock dividend
stock exchange
stock fund
stock index
stock market
stock market CD
stock market crash
stock power
stock purchase agreement
stock quote
stock split
stock subscription plan
stock swap acquisition
stop payment order
storage charge
story paper
story stock
straight bill of lading (B/L)
straight bond
straight credit
straight debt
straight line amortization
straight line depreciation
straight paper
strategic assets
strategic cost analysis
strategic financial management
strategic investor
strategic partner
straw buyer
street broker
street name
stretch loan
strict joint and several liability
strip financing
stripped bond
structural fund
structural inflation
structured debt
structured note
structured sale
structured settlement
stub stock
sub account
Subchapter M
subcontractor bond
subjective risk
subordinate debt
subordinated debt
subordination agreement
subprime crisis
subprime lender
subprime loan
subscribed capital
subscribed share capital
subscription price
subscription shares
subsidized financing
subsidized loan
substitution effect
subvention income
success tax
suggestive name
suicide credit
suitability rules
sum certain
sum of the digits method
sum of the years digits (SYD) depreciation
sum payable
summary account
sundry debtors
sunk cost
sunrise industry
sunset industry
super lien
super majority
supervisory merger
supplier credit
supplier financing
suppressed inflation
surety bond
surplus reserve
sustainable growth rate
sweep account
SWIFT code
swing loan
swipe discount rate
switched bill of lading (B/L)
syndicated investment
syndicated loan
syndication cost
synthetic identity fraud
synthetic lease
systematic investment plan
tag along provision
take off
takeout commitment
takes price
taking a bath
Tandem Plan
tangible asset
tangible benefits
tangible capital asset
tangible net worth
tangible personal business property
tap CD
target rate
targeted jobs credit
Tariff Concession Scheme
tax abatement
tax adjustment
tax allocation within a period
tax anticipation bill (TAB)
tax anticipation note (TAN)
tax avoidance
tax based bond
tax basis
tax benefit rule
tax books
tax bracket
tax certificate
tax clawback agreement
tax clearance certificate
tax credit
tax deducted at source (TDS)
tax deductible
tax deductible interest
tax deduction
tax deed
tax deferment
tax deferred
tax deferred income
tax deferred investment
tax deferred savings
tax district
tax evasion
tax evasion amnesty
tax exempt
tax exemptions
tax foreclosure
tax free
tax free exchange
tax gap
tax harmonization
tax haven
tax haven affiliate
tax holdback
tax home
tax impact
tax information exchange agreement
tax inversion
tax jurisdiction
tax liability
tax lien
tax loss carry back
tax loss carry forward
tax participation clause
tax payable
tax planning
tax preparation services
tax rate
tax rate schedules
tax reduction strategy
Tax Reform Act of 1986
tax regimen
tax return
tax return preparer
tax roll
tax sale
tax sale certificate
tax self assessment
tax shelter
tax sheltered income
tax shield
tax shifting
tax sink
tax status election
tax stop
tax title
tax waiver
tax write off
tax year
tax-exempt bond
tax-exempt income
tax-exempt organization
tax-exempt property
tax-exempt security
tax-related incomes policy (TIP)
taxable equivalent yield
taxable income
taxable period
taxable value
taxable year
taxation without representation
taxing authority
teaser rate
technical adjustment
technical analyst
technology cost
technology fund
technology valuation
TED Spread
teeming and lading
telegraphic transfer
telephone banking
teller's check
temporary absence
tender of payment
tender offer
tentative trust
term bill
term bond
term debt
term deposit
term funding
term loan
term mortgage
term of a bill
term of a loan
term structure of interest rates
terminal rate of return
termination cash flow
termination statement
testamentary account
Texas ratio
the city
third market trading
third party beneficiary
third party check
third party letter of credit (L/C)
third party transaction
Thrift Institutions Advisory Council
through bill of lading (B/L)
throwback rule
ticker tape
tier 1 capital
tier 2 capital
tiered rate account
tight money
time bill
time credit
time deposit
time draft
time horizon
time loan
time value of money (TVM)
time-sale financing
times interest earned ratio
timing service
title company
title deed
title defect
title insurance
title search
title transfer provision
to order bill of lading (B/L)
tobacco tax
total assets
total capital
total debt service (TDS)
total debt to net worth
total debt to total assets ratio
total housing expense
total invested capital
total reserves
total return
total revenue
total tax
track record
tracking error
trade acceptance
trade account
trade allowance
trade bill
trade credit
trade date
trade debtors
trade discount
trade finance
trade out
trade reference
trade sale
trade terms
trade weighted exchange rate
trading account
trading address
trading as (T/A)
trading assets
trading dividends
trading on the equity
trading profit
traditional balance sheet
traditional IRA
traditional option
tranche funding
transaction account
transaction date
transaction exchange gain or loss
transaction processing system
transaction risk
transaction set
transaction statement
transaction value
transfer agent
transfer of mortgage
transfer of undertakings
transfer payment
transfer pricing adjustment
transfer restriction
transfer tax
transferable letter of credit (L/C)
transit item
transitory account
translation date
translation exchange gain or loss
transport document
travel and entertainment account
traveler's check (TC)
treasury bill (T-bill)
treasury bond (T-bond)
treasury index
treasury management
treasury note (T-note)
treasury stock
treaty shopping
tri-party agreement
tripartite agreement
troubled debt restructuring
true cash value
true interest cost (TIC)
true lease
truncation error
trust account
trust bank
trust company
trust department
trust indenture
trust power
trust property
trust receipt
trustee in bankruptcy
trustee investments
trustee-to-trustee transfer
truth in lending
truth in savings
turnover ratios
two step mortgage
two tier market
two-name paper
U.S. Bureau of Engraving and Printing (BEP)
U.S. House Financial Services Committee
U.S. Treasury Bill
ultimate consignee
umbrella fund
unamortized bond discount
unamortized bond premium
unamortized discount on investments
unamortized premium on investments
unapplied cash
unavailable funds
unclaimed balance
uncleared check
uncleared effects
uncollectible accounts expense
under capitalization
under reserve
underlying tax credit
underlying transaction
underwater loan
underwriting agreement
underwriting fee
underwriting spread
underwriting syndicate
undischarged bankrupt
undivided account
undivided interest
undivided share
unearned interest
unearned revenue
unencumbered property
unfair competition
unfavorable balance of payments
unfunded liability
unfunded mandate
Uniform Consumer Credit Code
Uniform Gifts to Minors Act
Uniform Residential Loan Application
uniform rules for collections (URC)
uniform rules for demand guarantees (URDG)
unilateral relief
unissued stock
unit investment trust (UIT)
unit of account
unit trust
unit value
United States bankruptcy court
United States committee of finance
units per transaction (UPT)
units-of-output depreciation
universal banking
universe of securities
unlawful loan
unlevered beta
unlimited liability
unliquidated balance
unliquidated commitment
unliquidated obligation
unlisted security
unpaid balance
unpaid seller's lien
unperfected lien
unqualified opinion
unrealized appreciation
unrealized profit/loss
unrealized revenue
unrecorded expense
unrecorded revenue
unreported income
unrestricted funds
unrestricted letter of credit
unsecured bond
unsecured credit
unsecured credit card
unsecured creditor
unsecured debenture
unsecured debt
unsecured lender
unsecured loan
unsecured note
unsecured personal loans
unsubsidized loan
unsystemic risk
up-front mortgage insurance premium
upstream guarantee
usance bill
usance letter of credit (L/C)
use tax
user fee
user ID
VA loan
value added principal (VAP)
value added statement
value at risk (VAR)
value averaging
value date
value dating
value for money audit
value funds
value in account
value investing
Value Line Composite Index
value recovery provision
valued based company
valued bill of lading
variable cost
variable interest rate
variable rate
variable rate demand obligation (VRDO)
velocity of circulation
velocity of money
vendor finance
vendor's lien
venture capital
venture capital firm
venture capitalist
vertical analysis
vested in interest
vetoing stock
virtual bank
voided bill of lading (B/L)
voided check
voluntary arrangement
voluntary compliance
voluntary disclosure program
voluntary exchange
voluntary foreclosure
vostro account
voucher check
vulture capital
vulture capitalist
vulture funds
wage push inflation
waiting period
waiver of demand
waiver of exemption
walking around money
Wall Street
warehouse receipt
warehouse-keeper's lien
warning bulletin
warrant for goods
warranties of endorser of negotiable instrument
wash sale rule
Washington Mutual
watered stock
waterfall payment
weak dollar
weather derivative
weighted average cost of capital
weighted average coupon
Western Union
wet loan
white elephant
wholesale banking
wholesale price
wholesale value
wildcat business
willingness to pay
Wilshire stock indexes [or indices]
windfall profits tax
wire transfer
with partial recourse
with recourse
with rights
withdrawal plan
withholding tax
without recourse
without reserve
Work Opportunity Tax Credit (WOTC)
working asset
working capital requirement
working capital turnover
workout arrangement
workout assumption
World Bank Group (WBG)
worn currency
wrap account
wraparound loan
wraparound mortgage
writ of execution
write down
write off
writing down allowance (WDA)
written down value (WDV)
wrongful dishonor
wrongful trading
x or xd
Yankee bond
yankee market
yellow knight
yield curve
yield differential
yield spread
yield swap
yield to call (YTC)
yield to maturity (YTM)
zero based budgeting (ZBB)
zero cost option
zero coupon convertible
zero dividend preference share
zero rate
zero-coupon bond
zero-interest bond
zero-rated bond
zombie debt
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