|1%/10 Net 30
1%/10 net 30 represent payment terms for a commercial transaction. more...
The 10-K is a report that publicly traded companies must more...
A 10-Q is a quarterly report required by the SEC more...
A foreign private issuer of securities is required to file more...
|30-Day Wash Rule
The 30-day wash rule is an IRS rule prohibiting the more...
A 6-k is a Form 6-k or "Report of Foreign more...
The 72 rule is a formula that calculates how long more...
Form 8-K is a report that publicly traded companies must more...
Account, in its simplest bookkeeping form, is a record of more...
Account balance is a net figure that refers to the more...
Account reconciliation is a banking term referring to the process more...
An account statement is a document that provides information about more...
An accountant provides accounting services to individuals, businesses, non-profit organizations, more...
Accounts payable are obligations due to trade creditors. Let's say more...
Accounts receivable are obligations due to the company from customers. more...
|Accredited Personal Financial Planning Specialist
Accredited Personal Financial Planning Specialist is a professional title available more...
|Accrual Basis Accounting
Accrual basis accounting is a system of accounting that matches more...
Accrued expenses are known liabilities or expenses that have been more...
Accrued interest is the interest that is due on a more...
Acquisition cost is the pretax amount of money it costs more...
|Activity Based Budgeting
Activity based budgeting is a budgeting method that evaluates business more...
An actuary is a business professional specializing in the statistical more...
|Adjusted Gross Income
Adjusted gross income is the amount of income used on more...
The term affiliate can be defined in two different ways more...
Amortization refers to the repayment of a debt in small more...
An annual report is a document that the SEC requires more...
The annual return of an investment is the amount gained more...
To annualize is to take an item measured for a more...
An asset can include anything that provides economic value to more...
|Asset Depreciation Range
Asset depreciation range refers to a system used to determine more...
An audit is an objective process that involves evaluating and more...
An auditor is an individual qualified at the state level more...
Back pay is a payment due for work done prior more...
Bad debt is the portion of a company's receivables that more...
In accounting, the balance of an account is defined as more...
A balance sheet is a snapshot of the financial position more...
A balanced budget is a budget in which income equals more...
Book value has two accounting meanings. Book value is more...
Bottom line is an informal term for net income. It more...
Business expenses are the costs a business incurs in the more...
Calendar year defines the year as designated by the Gregorian more...
Capex, an abbreviated word that signifies "capital expenditures," capex is more...
Cash consists of paper currency and coins. In the more...
|Cash Asset Ratio
The cash asset ratio - also known as the cash more...
Cash basis is an accounting method that recognizes revenue and more...
A cash cow represents the division of a company that more...
Cash flow is a company's net inflow or outflow of more...
The term cash out applies to a type of mortgage more...
A company's cash reserves are the funds available to meet more...
|Certified Public Accountant
A Certified Public Accountant (CPA) is a person licensed by more...
CFO, or Chief Financial Officer, is senior corporate officer with more...
|Cooking the Books
Cooking the books is an unethical practice of misrepresenting company's more...
Cost basis reflects the true cost of purchasing a financial more...
|Cost of Equity
The cost of equity is the minimum rate of return more...
|Coverdell Education Savings Account
Formerly called the education IRA, the Coverdell education savings account more...
A CPA, the common acronym for Certified Public Accountant, is more...
Current ratio is balance-sheet financial performance measure of company liquidity. more...
A debit is a bookkeeping entry that results in the more...
In business, a debt is an obligation of one party more...
Debt capital is funds supplied by lenders that is part more...
For a company, the debt ratio indicates the relationship between more...
|Debt to Equity Ratio
The debt to equity ratio measures the portion of the more...
The debt/asset ratio measures the ratio of the company's assets more...
The debt/equity ratio is a capitalization ratio. The debt/equity more...
Deferred revenue is a liability that is created when monies more...
Depreciation is the reduction in the value of an asset more...
|Depreciation and Amortization
Depreciation and amortization are accounting transactions that record the loss more...
A derivative, or derivative security, is an asset whose price more...
|Diluted Earnings Per Share
Diluted earnings per share is earnings per share that fully more...
Diluted share is a term used in reporting earnings per more...
Dilution is the reduction of fractional ownership of each of more...
To divest is to liquidate, or sell off, one's investment more...
Divestiture is the sale or disposition of a business by more...
A dividend is a payment by a corporation to its more...
Double taxation occurs when a government taxes the same income more...
Due diligence is a formal investigation into any proposed investment. more...
Earned income is wages, salary, tips, fees or other compensation more...
|Earned Income Tax Credit
The earned income tax credit (EITC) is a tax refund more...
In everyday speech, earnings is often used interchangeably with income more...
|Earnings Before Interest
Earnings before interest and pretax operating income and pretax operating more...
|Earnings Before Interest and Taxes
Earnings before interest and taxes (EBIT) is an indicator of more...
An earnings estimate is an estimate of a company's future more...
Earnings growth is a key indicator for measuring a company's more...
The earnings multiple of a stock, also called the price/earnings more...
|Earnings Per Share
A company's earnings per share (EPS) is determined by dividing more...
An earnings report is an official document published by a more...
The earnings yield is earnings per share divided by the more...
EBIT is an acronym for Earnings Before Interest and Taxes. more...
EBITDA or "earnings before interest taxes depreciation and amortization" is more...
EDGAR stands for the Electronic Data Gathering, Analysis, and Retrieval more...
In financial accounting, an extraordinary item is a non-recurring event more...
Fair value is a market price that both the buyer more...
A fairly valued stock is a stock whose perceived value more...
|Financial Accounting Standards Board
Since 1973, the Financial Accounting Standards Board (FASB) has had more...
Form 10-K is an audited annual regulatory filing containing financial more...
A form 10-Q is a quarterly regulatory filing. A more...
Forward PE means forward price-to-earnings ratio. Forward PE is more...
A fractional share is a fraction of a share or more...
GAAP - Generally Accepted Accounting Principles - are a collection more...
|Generally Accepted Accounting Principles
Generally Accepted Accounting Principles (GAAP) are the rules and practices more...
Inside information is any kind of data pertinent to the more...
Insider is an individual who is purview to corporate information more...
An interest deduction is any deduction of interest payments that more...
|Joint and Several Liability
Under joint and several liability a plaintiff may recover full more...
|Joint and Survivor Annuity
A joint and survivor annuity is a type of insurance more...
|Joint Life Annuity
A joint life annuity is an insurance policy or contract more...
A journal is used to enter business transactions into an more...
A keepwell agreement is a contract between a parent company more...
Generically, a kicker is a condition that causes some kind more...
A liquidity ratio measures a company's ability to pay its more...
|Mark to Market
Mark to market is an accounting calculation tracking the current more...
NAV (Net Asset Value) is a financial entity's assets minus more...
|Net Asset Value
Net asset value (NAV) refers to the assets of a more...
Net assets (also known as owners equity, shareholders equity, or more...
|Net Book Value
Net book value is the value of an asset on more...
Net income is the revenues of a company minus all more...
|Net Present Value
Net present value (NPV) is a method for evaluating the more...
|One Time Charge
A one time charge is a charge against earnings that more...
Par value is the face or stated value of a more...
Passive income is income not earned from work. The more...
In US tax regulations, a passive loss is a loss more...
A per diem is a daily allowance for expenses. more...
Preferred shares are a hybrid form of capital that have more...
|Price to Cash Flow Ratio
The price to cash flow ratio is computed as the more...
|Price to Earnings Ratio
The price to earnings ratio (P/E) is the stock price more...
|Price to Sales Ratio
The price to sales ratio (PSR) is computed as the more...
Pro forma financial statements are financial statements that include projections more...
|Profit and Loss Statement
The profit and loss statement (or income statement, or P&L) more...
Profit margin is shorthand for net profit margin, or earnings more...
A quarterly report is an interim report that management issues more...
The quick ratio is (cash + cash equivalents + accounts more...
Retained earnings are accumulated earnings that have not been distributed more...
|Return on Assets
Return on assets is net income divided by total assets. more...
|Return on Equity
Put simply, return on equity is net income divided by more...
Revenue is a term primarily used in the United States more...
Revenue sharing has multiple meanings. Commonly, revenue sharing is more...
A reverse split is a reduction in the number of more...
|Reverse Stock Split
A reverse stock split is a method used by a more...
ROE is an abbreviation for return on equity, which is more...
ROI, or return on investment, is a measurement of performance more...
A stock split occurs when a company releases additional stock more...
A tax haven is a territory where a person or more...
|Time Value of Money
Time value of money is the financial concept that deals more...
Total return is the sum of dividends, interest, and capital more...
A toxic asset is any asset that has a current more...
A trailing PE is a price-earnings ratio based on the more...
Undercapitalization is the condition that occurs when a business lacks more...
A stock is undervalued when, based on fundamentals like earnings more...
In finance the term underwater can have two distinct meanings. more...
Unearned income is any income that comes from sources other more...
An unrealized loss is a loss on an investment that more...
An unrealized profit is a potential profit that has not more...
Useful life refers to the expected period of time that more...
Valuation is the attempt to determine whether a stock is more...
A wash sale occurs if an investor sells a stock more...
|Wash Sale Rule
The wash sale rule is an IRS rule that prohibits more...
A weighted average is an average that adjusts for the more...
A whisper number is an unofficial, unpublished forecast of a more...
A wholly-owned subsidiary is a company whose stock is entirely more...
Window dressing can have at least two meanings. In accounting more...
In employee compensation, a year-end bonus is additional compensation paid more...
Year-over-year is a term used frequently in investment research and more...
In accounting and related reporting contexts, year-to-date signifies that reported more...
YTD is the abbreviation for Year-To-date. YTD measures differences in more...
ZBB, or Zero-Based Budgeting, is a budgeting method where justification more...
Zero-base budgeting is a budgeting method that management uses which more...