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Accounting
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1%/10 net 30
1%/10 net 30 represent payment terms for a commercial transaction.  more...
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10-K
The 10-K is a report that publicly traded companies must  more...
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10-Q
A 10-Q is a quarterly report required by the SEC  more...
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1035 exchange
1035 exchange refers to the provision of the US tax  more...
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amortization
Amortization refers to the repayment of a debt in small  more...
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annual report
An annual report is a document that the SEC requires  more...
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asset
An asset can include anything that provides economic value to  more...
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asset/equity ratio
The asset/equity ratio shows the relationship of the total assets  more...
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back pay
Back pay is a payment due for work done prior  more...
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bad debt
Bad debt is the portion of a company's receivables that  more...
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balance
In accounting, the balance of an account is defined as  more...
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balance sheet
A balance sheet is a snapshot of the financial position  more...
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balanced budget
A balanced budget is a budget in which income equals  more...
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book value
Book value has two accounting meanings. Book value is  more...
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bottom line
Bottom line is an informal term for net income. It  more...
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calendar year
Calendar year defines the year as designated by the Gregorian  more...
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cancelled check
A cancelled check is a check that has been approved  more...
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capital appreciation
Capital appreciation is defined as any increase in the market  more...
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cash
Cash consists of paper currency and coins. In the  more...
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cash asset ratio
The cash asset ratio – also known as the cash  more...
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cash basis
Cash basis is an accounting method that recognizes revenue and  more...
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cash flow
Cash flow is a company's net inflow or outflow of  more...
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Certified Public Accountant
A Certified Public Accountant (CPA) is a person licensed by  more...
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CFA
CFA stands for Chartered Financial Analyst, a professional designation given  more...
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Compound Annual Growth Rate
The compound annual growth rate (CAGR) measures the annual change  more...
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consolidated financial statement
A consolidated financial statement presents the financial position or results  more...
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cooking the books
Cooking the books is an unethical practice of misrepresenting company’s  more...
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CPA
A CPA, the common acronym for Certified Public Accountant, is  more...
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debit
A debit is a bookkeeping entry that results in the  more...
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debt ratio
For a company, the debt ratio indicates the relationship between  more...
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debt/asset ratio
The debt/asset ratio measures the ratio of the company's assets  more...
http://www.investorglossary.com/debt-asset-ratio.htm

deferred revenue
Deferred revenue is a liability that is created when monies  more...
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deferred tax
Deferred tax represents a company's liability for taxes owed that  more...
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deficit
Deficit is an economic condition in which spending exceeds income.  more...
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deficit spending
Deficit spending represents an overload of government expenditures over government  more...
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depreciation
Depreciation is the reduction in the value of an asset  more...
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earnings
In everyday speech, earnings is often used interchangeably with income  more...
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Earnings Before Interest and Taxes
Earnings before interest and taxes (EBIT) is an indicator of  more...
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earnings report
An earnings report is an official document published by a  more...
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EBIT
EBIT is an acronym for Earnings Before Interest and Taxes.  more...
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equity
In business, equity refers to value of ownership. The  more...
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extraordinary item
In financial accounting, an extraordinary item is a non-recurring event  more...
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Financial Accounting Standards Board
Since 1973, the Financial Accounting Standards Board (FASB) has had  more...
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Form 10-K
Form 10-K is an audited annual regulatory filing containing financial  more...
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Form 10-Q
A form 10-Q is a quarterly regulatory filing. A  more...
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GAAP
GAAP - Generally Accepted Accounting Principles - are a collection  more...
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Generally Accepted Accounting Principles
Generally Accepted Accounting Principles (GAAP) are the rules and practices  more...
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liquidation value
The liquidation value of a company is an estimate of  more...
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liquidity ratio
A liquidity ratio measures a company's ability to pay its  more...
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net assets
Net assets (also known as owners equity, shareholders equity, or  more...
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net book value
Net book value is the value of an asset on  more...
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net income
Net income is the revenues of a company minus all  more...
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net worth
Net worth is total assets minus its total liabilities. Put  more...
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one time charge
A one time charge is a charge against earnings that  more...
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pro forma
Pro forma financial statements are financial statements that include projections  more...
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profit and loss statement
The profit and loss statement (or income statement, or P&L)  more...
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profit margin
Profit margin is shorthand for net profit margin, or earnings  more...
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quarterly report
A quarterly report is an interim report that management issues  more...
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quick ratio
The quick ratio is (cash + cash equivalents + accounts  more...
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Return on Assets
Return on assets is net income divided by total assets.  more...
http://www.investorglossary.com/return-on-assets.htm

Return on Equity
Put simply, return on equity is net income divided by  more...
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risk adjusted return
The risk-adjusted return of an asset or a portfolio is  more...
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wash sale rule
The wash sale rule is an IRS rule that prohibits  more...
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year-over-year
Year-over-year is a term used frequently in investment research and  more...
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Year-To-Date
In accounting and related reporting contexts, year-to-date signifies that reported  more...
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YTD
YTD is the abbreviation for Year-To-date. YTD measures differences in  more...
http://www.investorglossary.com/ytd.htm

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