1%/10 net 30
1%/10 net 30 represent payment terms for a commercial transaction. more... http://www.investorglossary.com/1%-10-net-30.htm
|
10-K
The 10-K is a report that publicly traded companies must more... http://www.investorglossary.com/10-k.htm
|
10-Q
A 10-Q is a quarterly report required by the SEC more... http://www.investorglossary.com/10-q.htm
|
1035 exchange
1035 exchange refers to the provision of the US tax more... http://www.investorglossary.com/1035-exchange.htm
|
amortization
Amortization refers to the repayment of a debt in small more... http://www.investorglossary.com/amortization.htm
|
annual report
An annual report is a document that the SEC requires more... http://www.investorglossary.com/annual-report.htm
|
asset
An asset can include anything that provides economic value to more... http://www.investorglossary.com/asset.htm
|
asset/equity ratio
The asset/equity ratio shows the relationship of the total assets more... http://www.investorglossary.com/asset-equity-ratio.htm
|
back pay
Back pay is a payment due for work done prior more... http://www.investorglossary.com/back-pay.htm
|
bad debt
Bad debt is the portion of a company's receivables that more... http://www.investorglossary.com/bad-debt.htm
|
balance
In accounting, the balance of an account is defined as more... http://www.investorglossary.com/balance.htm
|
balance sheet
A balance sheet is a snapshot of the financial position more... http://www.investorglossary.com/balance-sheet.htm
|
balanced budget
A balanced budget is a budget in which income equals more... http://www.investorglossary.com/balanced-budget.htm
|
book value
Book value has two accounting meanings. Book value is more... http://www.investorglossary.com/book-value.htm
|
bottom line
Bottom line is an informal term for net income. It more... http://www.investorglossary.com/bottom-line.htm
|
calendar year
Calendar year defines the year as designated by the Gregorian more... http://www.investorglossary.com/calendar-year.htm
|
cancelled check
A cancelled check is a check that has been approved more... http://www.investorglossary.com/cancelled-check.htm
|
capital appreciation
Capital appreciation is defined as any increase in the market more... http://www.investorglossary.com/capital-appreciation.htm
|
cash
Cash consists of paper currency and coins. In the more... http://www.investorglossary.com/cash.htm
|
cash asset ratio
The cash asset ratio – also known as the cash more... http://www.investorglossary.com/cash-asset-ratio.htm
|
cash basis
Cash basis is an accounting method that recognizes revenue and more... http://www.investorglossary.com/cash-basis.htm
|
cash flow
Cash flow is a company's net inflow or outflow of more... http://www.investorglossary.com/cash-flow.htm
|
Certified Public Accountant
A Certified Public Accountant (CPA) is a person licensed by more... http://www.investorglossary.com/certified-public-accountant.htm
|
CFA
CFA stands for Chartered Financial Analyst, a professional designation given more... http://www.investorglossary.com/cfa.htm
|
Compound Annual Growth Rate
The compound annual growth rate (CAGR) measures the annual change more... http://www.investorglossary.com/compound-annual-growth-rate.htm
|
consolidated financial statement
A consolidated financial statement presents the financial position or results more... http://www.investorglossary.com/consolidated-financial-statement.htm
|
cooking the books
Cooking the books is an unethical practice of misrepresenting company’s more... http://www.investorglossary.com/cooking-the-books.htm
|
CPA
A CPA, the common acronym for Certified Public Accountant, is more... http://www.investorglossary.com/cpa.htm
|
debit
A debit is a bookkeeping entry that results in the more... http://www.investorglossary.com/debit.htm
|
debt ratio
For a company, the debt ratio indicates the relationship between more... http://www.investorglossary.com/debt-ratio.htm
|
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... http://www.investorglossary.com/deferred-revenue.htm
|
deferred tax
Deferred tax represents a company's liability for taxes owed that more... http://www.investorglossary.com/deferred-tax.htm
|
deficit
Deficit is an economic condition in which spending exceeds income. more... http://www.investorglossary.com/deficit.htm
|
deficit spending
Deficit spending represents an overload of government expenditures over government more... http://www.investorglossary.com/deficit-spending.htm
|
depreciation
Depreciation is the reduction in the value of an asset more... http://www.investorglossary.com/depreciation.htm
|
earnings
In everyday speech, earnings is often used interchangeably with income more... http://www.investorglossary.com/earnings.htm
|
Earnings Before Interest and Taxes
Earnings before interest and taxes (EBIT) is an indicator of more... http://www.investorglossary.com/earnings-before-interest-and-taxes.htm
|
earnings report
An earnings report is an official document published by a more... http://www.investorglossary.com/earnings-report.htm
|
EBIT
EBIT is an acronym for Earnings Before Interest and Taxes. more... http://www.investorglossary.com/ebit.htm
|
equity
In business, equity refers to value of ownership. The more... http://www.investorglossary.com/equity.htm
|
extraordinary item
In financial accounting, an extraordinary item is a non-recurring event more... http://www.investorglossary.com/extraordinary-item.htm
|
Financial Accounting Standards Board
Since 1973, the Financial Accounting Standards Board (FASB) has had more... http://www.investorglossary.com/financial-accounting-standards-board.htm
|
Form 10-K
Form 10-K is an audited annual regulatory filing containing financial more... http://www.investorglossary.com/form-10-k.htm
|
Form 10-Q
A form 10-Q is a quarterly regulatory filing. A more... http://www.investorglossary.com/form-10-q.htm
|
GAAP
GAAP - Generally Accepted Accounting Principles - are a collection more... http://www.investorglossary.com/gaap.htm
|
Generally Accepted Accounting Principles
Generally Accepted Accounting Principles (GAAP) are the rules and practices more... http://www.investorglossary.com/generally-accepted-accounting-principles.htm
|
liquidation value
The liquidation value of a company is an estimate of more... http://www.investorglossary.com/liquidation-value.htm
|
liquidity ratio
A liquidity ratio measures a company's ability to pay its more... http://www.investorglossary.com/liquidity-ratio.htm
|
net assets
Net assets (also known as owners equity, shareholders equity, or more... http://www.investorglossary.com/net-assets.htm
|
net book value
Net book value is the value of an asset on more... http://www.investorglossary.com/net-book-value.htm
|
net income
Net income is the revenues of a company minus all more... http://www.investorglossary.com/net-income.htm
|
net worth
Net worth is total assets minus its total liabilities. Put more... http://www.investorglossary.com/net-worth.htm
|
one time charge
A one time charge is a charge against earnings that more... http://www.investorglossary.com/one-time-charge.htm
|
pro forma
Pro forma financial statements are financial statements that include projections more... http://www.investorglossary.com/pro-forma.htm
|
profit and loss statement
The profit and loss statement (or income statement, or P&L) more... http://www.investorglossary.com/profit-and-loss-statement.htm
|
profit margin
Profit margin is shorthand for net profit margin, or earnings more... http://www.investorglossary.com/profit-margin.htm
|
quarterly report
A quarterly report is an interim report that management issues more... http://www.investorglossary.com/quarterly-report.htm
|
quick ratio
The quick ratio is (cash + cash equivalents + accounts more... http://www.investorglossary.com/quick-ratio.htm
|
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... http://www.investorglossary.com/return-on-equity.htm
|
risk adjusted return
The risk-adjusted return of an asset or a portfolio is more... http://www.investorglossary.com/risk-adjusted-return.htm
|
wash sale rule
The wash sale rule is an IRS rule that prohibits more... http://www.investorglossary.com/wash-sale-rule.htm
|
year-over-year
Year-over-year is a term used frequently in investment research and more... http://www.investorglossary.com/year-over-year.htm
|
Year-To-Date
In accounting and related reporting contexts, year-to-date signifies that reported more... http://www.investorglossary.com/year-to-date.htm
|
YTD
YTD is the abbreviation for Year-To-date. YTD measures differences in more... http://www.investorglossary.com/ytd.htm
|