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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...
http://www.investorglossary.com/10-k.htm

10-Q
A 10-Q is a quarterly report required by the SEC  more...
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20-F
A foreign private issuer of securities is required to file  more...
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30-Day Wash Rule
The 30-day wash rule is an IRS rule prohibiting the  more...
http://www.investorglossary.com/30-day-wash-rule.htm

6-K
A 6-k is a Form 6-k or "Report of Foreign  more...
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72 Rule
The 72 rule is a formula that calculates how long  more...
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8-K
Form 8-K is a report that publicly traded companies must  more...
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Account
Account, in its simplest bookkeeping form, is a record of  more...
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Account Balance
Account balance is a net figure that refers to the  more...
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Account Reconciliation
Account reconciliation is a banking term referring to the process  more...
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Account Statement
An account statement is a document that provides information about  more...
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Accountant
An accountant provides accounting services to individuals, businesses, non-profit organizations,  more...
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Accounts Payable
Accounts payable are obligations due to trade creditors. Let's say  more...
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Accounts Receivable
Accounts receivable are obligations due to the company from customers.  more...
http://www.investorglossary.com/accounts-receivable.htm

Accredited Personal Financial Planning Specialist
Accredited Personal Financial Planning Specialist is a professional title available  more...
http://www.investorglossary.com/accredited-personal-financial-planning-specialist.htm

Accrual Basis Accounting
Accrual basis accounting is a system of accounting that matches  more...
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Accrued Expenses
Accrued expenses are known liabilities or expenses that have been  more...
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Accrued Interest
Accrued interest is the interest that is due on a  more...
http://www.investorglossary.com/accrued-interest.htm

Acquisition Cost
Acquisition cost is the pretax amount of money it costs  more...
http://www.investorglossary.com/acquisition-cost.htm

Activity Based Budgeting
Activity based budgeting is a budgeting method that evaluates business  more...
http://www.investorglossary.com/activity-based-budgeting.htm

Actuary
An actuary is a business professional specializing in the statistical  more...
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Adjusted Gross Income
Adjusted gross income is the amount of income used on  more...
http://www.investorglossary.com/adjusted-gross-income.htm

Affiliate
The term affiliate can be defined in two different ways  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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Annual Return
The annual return of an investment is the amount gained  more...
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Annualize
To annualize is to take an item measured for a  more...
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Asset
An asset can include anything that provides economic value to  more...
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Asset Depreciation Range
Asset depreciation range refers to a system used to determine  more...
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Audit
An audit is an objective process that involves evaluating and  more...
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Auditor
An auditor is an individual qualified at the state level  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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Business Expenses
Business expenses are the costs a business incurs in the  more...
http://www.investorglossary.com/business-expenses.htm

Calendar Year
Calendar year defines the year as designated by the Gregorian  more...
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Capex
Capex, an abbreviated word that signifies "capital expenditures," capex is  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...
http://www.investorglossary.com/cash-basis.htm

Cash Cow
A cash cow represents the division of a company that  more...
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Cash Flow
Cash flow is a company's net inflow or outflow of  more...
http://www.investorglossary.com/cash-flow.htm

Cash out
The term cash out applies to a type of mortgage  more...
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Cash Reserves
A company's cash reserves are the funds available to meet  more...
http://www.investorglossary.com/cash-reserves.htm

Certified Public Accountant
A Certified Public Accountant (CPA) is a person licensed by  more...
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CFO
CFO, or Chief Financial Officer, is senior corporate officer with  more...
http://www.investorglossary.com/cfo.htm

Cooking the Books
Cooking the books is an unethical practice of misrepresenting company's  more...
http://www.investorglossary.com/cooking-the-books.htm

Cost Basis
Cost basis reflects the true cost of purchasing a financial  more...
http://www.investorglossary.com/cost-basis.htm

Cost of Equity
The cost of equity is the minimum rate of return  more...
http://www.investorglossary.com/cost-of-equity.htm

Coverdell Education Savings Account
Formerly called the education IRA, the Coverdell education savings account  more...
http://www.investorglossary.com/coverdell-education-savings-account.htm

CPA
A CPA, the common acronym for Certified Public Accountant, is  more...
http://www.investorglossary.com/cpa.htm

Current Ratio
Current ratio is balance-sheet financial performance measure of company liquidity.  more...
http://www.investorglossary.com/current-ratio.htm

Debit
A debit is a bookkeeping entry that results in the  more...
http://www.investorglossary.com/debit.htm

Debt
In business, a debt is an obligation of one party  more...
http://www.investorglossary.com/debt.htm

Debt Capital
Debt capital is funds supplied by lenders that is part  more...
http://www.investorglossary.com/debt-capital.htm

Debt Ratio
For a company, the debt ratio indicates the relationship between  more...
http://www.investorglossary.com/debt-ratio.htm

Debt to Equity Ratio
The debt to equity ratio measures the portion of the  more...
http://www.investorglossary.com/debt-to-equity-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

Debt/Equity Ratio
The debt/equity ratio is a capitalization ratio. The debt/equity  more...
http://www.investorglossary.com/debt-equity-ratio.htm

Deferred Revenue
Deferred revenue is a liability that is created when monies  more...
http://www.investorglossary.com/deferred-revenue.htm

Depreciation
Depreciation is the reduction in the value of an asset  more...
http://www.investorglossary.com/depreciation.htm

Depreciation and Amortization
Depreciation and amortization are accounting transactions that record the loss  more...
http://www.investorglossary.com/depreciation-and-amortization.htm

Derivative
A derivative, or derivative security, is an asset whose price  more...
http://www.investorglossary.com/derivative.htm

Diluted Earnings Per Share
Diluted earnings per share is earnings per share that fully  more...
http://www.investorglossary.com/diluted-earnings-per-share.htm

Diluted Share
Diluted share is a term used in reporting earnings per  more...
http://www.investorglossary.com/diluted-share.htm

Dilution
Dilution is the reduction of fractional ownership of each of  more...
http://www.investorglossary.com/dilution.htm

Divest
To divest is to liquidate, or sell off, one's investment  more...
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Divestiture
Divestiture is the sale or disposition of a business by  more...
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Dividend
A dividend is a payment by a corporation to its  more...
http://www.investorglossary.com/dividend.htm

Double Taxation
Double taxation occurs when a government taxes the same income  more...
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Due Diligence
Due diligence is a formal investigation into any proposed investment.  more...
http://www.investorglossary.com/due-diligence.htm

Earned Income
Earned income is wages, salary, tips, fees or other compensation  more...
http://www.investorglossary.com/earned-income.htm

Earned Income Tax Credit
The earned income tax credit (EITC) is a tax refund  more...
http://www.investorglossary.com/earned-income-tax-credit.htm

Earnings
In everyday speech, earnings is often used interchangeably with income  more...
http://www.investorglossary.com/earnings.htm

Earnings Before Interest
Earnings before interest and pretax operating income and pretax operating  more...
http://www.investorglossary.com/earnings-before-interest.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 Estimate
An earnings estimate is an estimate of a company's future  more...
http://www.investorglossary.com/earnings-estimate.htm

Earnings Growth
Earnings growth is a key indicator for measuring a company's  more...
http://www.investorglossary.com/earnings-growth.htm

Earnings Multiple
The earnings multiple of a stock, also called the price/earnings  more...
http://www.investorglossary.com/earnings-multiple.htm

Earnings Per Share
A company's earnings per share (EPS) is determined by dividing  more...
http://www.investorglossary.com/earnings-per-share.htm

Earnings Report
An earnings report is an official document published by a  more...
http://www.investorglossary.com/earnings-report.htm

Earnings Yield
The earnings yield is earnings per share divided by the  more...
http://www.investorglossary.com/earnings-yield.htm

EBIT
EBIT is an acronym for Earnings Before Interest and Taxes.  more...
http://www.investorglossary.com/ebit.htm

EBITDA
EBITDA or "earnings before interest taxes depreciation and amortization" is  more...
http://www.investorglossary.com/ebitda.htm

EDGAR
EDGAR stands for the Electronic Data Gathering, Analysis, and Retrieval  more...
http://www.investorglossary.com/edgar.htm

Extraordinary Item
In financial accounting, an extraordinary item is a non-recurring event  more...
http://www.investorglossary.com/extraordinary-item.htm

Fair Value
Fair value is a market price that both the buyer  more...
http://www.investorglossary.com/fair-value.htm

Fairly Valued
A fairly valued stock is a stock whose perceived value  more...
http://www.investorglossary.com/fairly-valued.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

Forward PE
Forward PE means forward price-to-earnings ratio. Forward PE is  more...
http://www.investorglossary.com/forward-pe.htm

Fractional Share
A fractional share is a fraction of a share or  more...
http://www.investorglossary.com/fractional-share.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

Inside Information
Inside information is any kind of data pertinent to the  more...
http://www.investorglossary.com/inside-information.htm

Insider
Insider is an individual who is purview to corporate information  more...
http://www.investorglossary.com/insider.htm

Interest Deduction
An interest deduction is any deduction of interest payments that  more...
http://www.investorglossary.com/interest-deduction.htm

Joint and Several Liability
Under joint and several liability a plaintiff may recover full  more...
http://www.investorglossary.com/joint-and-several-liability.htm

Joint and Survivor Annuity
A joint and survivor annuity is a type of insurance  more...
http://www.investorglossary.com/joint-and-survivor-annuity.htm

Joint Life Annuity
A joint life annuity is an insurance policy or contract  more...
http://www.investorglossary.com/joint-life-annuity.htm

Journal
A journal is used to enter business transactions into an  more...
http://www.investorglossary.com/journal.htm

Keepwell Agreement
A keepwell agreement is a contract between a parent company  more...
http://www.investorglossary.com/keepwell-agreement.htm

Kicker
Generically, a kicker is a condition that causes some kind  more...
http://www.investorglossary.com/kicker.htm

Liquidity Ratio
A liquidity ratio measures a company's ability to pay its  more...
http://www.investorglossary.com/liquidity-ratio.htm

Mark to Market
Mark to market is an accounting calculation tracking the current  more...
http://www.investorglossary.com/mark-to-market.htm

NAV
NAV (Net Asset Value) is a financial entity's assets minus  more...
http://www.investorglossary.com/nav.htm

Net Asset Value
Net asset value (NAV) refers to the assets of a  more...
http://www.investorglossary.com/net-asset-value.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 Present Value
Net present value (NPV) is a method for evaluating the  more...
http://www.investorglossary.com/net-present-value.htm

One Time Charge
A one time charge is a charge against earnings that  more...
http://www.investorglossary.com/one-time-charge.htm

Par Value
Par value is the face or stated value of a  more...
http://www.investorglossary.com/par-value.htm

Passive Income
Passive income is income not earned from work. The  more...
http://www.investorglossary.com/passive-income.htm

Passive Loss
In US tax regulations, a passive loss is a loss  more...
http://www.investorglossary.com/passive-loss.htm

Per Diem
A per diem is a daily allowance for expenses.  more...
http://www.investorglossary.com/per-diem.htm

Preferred Shares
Preferred shares are a hybrid form of capital that have  more...
http://www.investorglossary.com/preferred-shares.htm

Price to Cash Flow Ratio
The price to cash flow ratio is computed as the  more...
http://www.investorglossary.com/price-to-cash-flow-ratio.htm

Price to Earnings Ratio
The price to earnings ratio (P/E) is the stock price  more...
http://www.investorglossary.com/price-to-earnings-ratio.htm

Price to Sales Ratio
The price to sales ratio (PSR) is computed as the  more...
http://www.investorglossary.com/price-to-sales-ratio.htm

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...
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

Retained Earnings
Retained earnings are accumulated earnings that have not been distributed  more...
http://www.investorglossary.com/retained-earnings.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

Revenue
Revenue is a term primarily used in the United States  more...
http://www.investorglossary.com/revenue.htm

Revenue Sharing
Revenue sharing has multiple meanings. Commonly, revenue sharing is  more...
http://www.investorglossary.com/revenue-sharing.htm

Reverse Split
A reverse split is a reduction in the number of  more...
http://www.investorglossary.com/reverse-split.htm

Reverse Stock Split
A reverse stock split is a method used by a  more...
http://www.investorglossary.com/reverse-stock-split.htm

ROE
ROE is an abbreviation for return on equity, which is  more...
http://www.investorglossary.com/roe.htm

ROI
ROI, or return on investment, is a measurement of performance  more...
http://www.investorglossary.com/roi.htm

Stock Split
A stock split occurs when a company releases additional stock  more...
http://www.investorglossary.com/stock-split.htm

Tax Haven
A tax haven is a territory where a person or  more...
http://www.investorglossary.com/tax-haven.htm

Time Value of Money
Time value of money is the financial concept that deals  more...
http://www.investorglossary.com/time-value-of-money.htm

Total Return
Total return is the sum of dividends, interest, and capital  more...
http://www.investorglossary.com/total-return.htm

Toxic Asset
A toxic asset is any asset that has a current  more...
http://www.investorglossary.com/toxic-asset.htm

Trailing PE
A trailing PE is a price-earnings ratio based on the  more...
http://www.investorglossary.com/trailing-pe.htm

Undercapitalization
Undercapitalization is the condition that occurs when a business lacks  more...
http://www.investorglossary.com/undercapitalization.htm

Undervalued
A stock is undervalued when, based on fundamentals like earnings  more...
http://www.investorglossary.com/undervalued.htm

Underwater
In finance the term underwater can have two distinct meanings.  more...
http://www.investorglossary.com/underwater.htm

Unearned Income
Unearned income is any income that comes from sources other  more...
http://www.investorglossary.com/unearned-income.htm

Unrealized Loss
An unrealized loss is a loss on an investment that  more...
http://www.investorglossary.com/unrealized-loss.htm

Unrealized Profit
An unrealized profit is a potential profit that has not  more...
http://www.investorglossary.com/unrealized-profit.htm

Useful Life
Useful life refers to the expected period of time that  more...
http://www.investorglossary.com/useful-life.htm

Valuation
Valuation is the attempt to determine whether a stock is  more...
http://www.investorglossary.com/valuation.htm

Wash Sale
A wash sale occurs if an investor sells a stock  more...
http://www.investorglossary.com/wash-sale.htm

Wash Sale Rule
The wash sale rule is an IRS rule that prohibits  more...
http://www.investorglossary.com/wash-sale-rule.htm

Weighted Average
A weighted average is an average that adjusts for the  more...
http://www.investorglossary.com/weighted-average.htm

Whisper Number
A whisper number is an unofficial, unpublished forecast of a  more...
http://www.investorglossary.com/whisper-number.htm

Wholly-Owned Subsidiary
A wholly-owned subsidiary is a company whose stock is entirely  more...
http://www.investorglossary.com/wholly-owned-subsidiary.htm

Window Dressing
Window dressing can have at least two meanings. In accounting  more...
http://www.investorglossary.com/window-dressing.htm

Year-End Bonus
In employee compensation, a year-end bonus is additional compensation paid  more...
http://www.investorglossary.com/year-end-bonus.htm

Year-over
Year-over-year is a term used frequently in investment research and  more...
http://www.investorglossary.com/year-over-year.htm

Year-To
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

ZBB
ZBB, or Zero-Based Budgeting, is a budgeting method where justification  more...
http://www.investorglossary.com/zbb.htm

Zero-Base Budgeting
Zero-base budgeting is a budgeting method that management uses which  more...
http://www.investorglossary.com/zero-base-budgeting.htm

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