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
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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
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10-Q
A 10-Q is a quarterly report required by the SEC more...
http://www.investorglossary.com/10-q.htm
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20-F
A foreign private issuer of securities is required to file more...
http://www.investorglossary.com/20-f.htm
|
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
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6-K
A 6-k is a Form 6-k or "Report of Foreign more...
http://www.investorglossary.com/6-k.htm
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72 Rule
The 72 rule is a formula that calculates how long more...
http://www.investorglossary.com/72-rule.htm
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8-K
Form 8-K is a report that publicly traded companies must more...
http://www.investorglossary.com/8-k.htm
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Account
Account, in its simplest bookkeeping form, is a record of more...
http://www.investorglossary.com/account.htm
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Account Balance
Account balance is a net figure that refers to the more...
http://www.investorglossary.com/account-balance.htm
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Account Reconciliation
Account reconciliation is a banking term referring to the process more...
http://www.investorglossary.com/account-reconciliation.htm
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Account Statement
An account statement is a document that provides information about more...
http://www.investorglossary.com/account-statement.htm
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Accountant
An accountant provides accounting services to individuals, businesses, non-profit organizations, more...
http://www.investorglossary.com/accountant.htm
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Accounts Payable
Accounts payable are obligations due to trade creditors. Let's say more...
http://www.investorglossary.com/accounts-payable.htm
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Accounts Receivable
Accounts receivable are obligations due to the company from customers. more...
http://www.investorglossary.com/accounts-receivable.htm
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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
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Accrual Basis Accounting
Accrual basis accounting is a system of accounting that matches more...
http://www.investorglossary.com/accrual-basis-accounting.htm
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Accrued Expenses
Accrued expenses are known liabilities or expenses that have been more...
http://www.investorglossary.com/accrued-expenses.htm
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Accrued Interest
Accrued interest is the interest that is due on a more...
http://www.investorglossary.com/accrued-interest.htm
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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
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Actuary
An actuary is a business professional specializing in the statistical more...
http://www.investorglossary.com/actuary.htm
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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
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Affiliate
The term affiliate can be defined in two different ways more...
http://www.investorglossary.com/affiliate.htm
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Amortization
Amortization refers to the repayment of a debt in small more...
http://www.investorglossary.com/amortization.htm
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Annual Report
An annual report is a document that the SEC requires more...
http://www.investorglossary.com/annual-report.htm
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Annual Return
The annual return of an investment is the amount gained more...
http://www.investorglossary.com/annual-return.htm
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Annualize
To annualize is to take an item measured for a more...
http://www.investorglossary.com/annualize.htm
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Asset
An asset can include anything that provides economic value to more...
http://www.investorglossary.com/asset.htm
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Asset Depreciation Range
Asset depreciation range refers to a system used to determine more...
http://www.investorglossary.com/asset-depreciation-range.htm
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Audit
An audit is an objective process that involves evaluating and more...
http://www.investorglossary.com/audit.htm
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Auditor
An auditor is an individual qualified at the state level more...
http://www.investorglossary.com/auditor.htm
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Back Pay
Back pay is a payment due for work done prior more...
http://www.investorglossary.com/back-pay.htm
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Bad Debt
Bad debt is the portion of a company's receivables that more...
http://www.investorglossary.com/bad-debt.htm
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Balance
In accounting, the balance of an account is defined as more...
http://www.investorglossary.com/balance.htm
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Balance Sheet
A balance sheet is a snapshot of the financial position more...
http://www.investorglossary.com/balance-sheet.htm
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Balanced Budget
A balanced budget is a budget in which income equals more...
http://www.investorglossary.com/balanced-budget.htm
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Book Value
Book value has two accounting meanings. Book value is more...
http://www.investorglossary.com/book-value.htm
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Bottom Line
Bottom line is an informal term for net income. It more...
http://www.investorglossary.com/bottom-line.htm
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Business Expenses
Business expenses are the costs a business incurs in the more...
http://www.investorglossary.com/business-expenses.htm
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Calendar Year
Calendar year defines the year as designated by the Gregorian more...
http://www.investorglossary.com/calendar-year.htm
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Capex
Capex, an abbreviated word that signifies "capital expenditures," capex is more...
http://www.investorglossary.com/capex.htm
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Cash
Cash consists of paper currency and coins. In the more...
http://www.investorglossary.com/cash.htm
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Cash Asset Ratio
The cash asset ratio - also known as the cash more...
http://www.investorglossary.com/cash-asset-ratio.htm
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Cash Basis
Cash basis is an accounting method that recognizes revenue and more...
http://www.investorglossary.com/cash-basis.htm
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Cash Cow
A cash cow represents the division of a company that more...
http://www.investorglossary.com/cash-cow.htm
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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
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Cash out
The term cash out applies to a type of mortgage more...
http://www.investorglossary.com/cash-out.htm
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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
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Certified Public Accountant
A Certified Public Accountant (CPA) is a person licensed by more...
http://www.investorglossary.com/certified-public-accountant.htm
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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
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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
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CPA
A CPA, the common acronym for Certified Public Accountant, is more...
http://www.investorglossary.com/cpa.htm
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Current Ratio
Current ratio is balance-sheet financial performance measure of company liquidity. more...
http://www.investorglossary.com/current-ratio.htm
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Debit
A debit is a bookkeeping entry that results in the more...
http://www.investorglossary.com/debit.htm
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Debt
In business, a debt is an obligation of one party more...
http://www.investorglossary.com/debt.htm
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Debt Capital
Debt capital is funds supplied by lenders that is part more...
http://www.investorglossary.com/debt-capital.htm
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Debt Ratio
For a company, the debt ratio indicates the relationship between more...
http://www.investorglossary.com/debt-ratio.htm
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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
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Depreciation
Depreciation is the reduction in the value of an asset more...
http://www.investorglossary.com/depreciation.htm
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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...
http://www.investorglossary.com/divest.htm
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Divestiture
Divestiture is the sale or disposition of a business by more...
http://www.investorglossary.com/divestiture.htm
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Dividend
A dividend is a payment by a corporation to its more...
http://www.investorglossary.com/dividend.htm
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Double Taxation
Double taxation occurs when a government taxes the same income more...
http://www.investorglossary.com/double-taxation.htm
|
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
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Earnings Before Interest
Earnings before interest and pretax operating income and pretax operating more...
http://www.investorglossary.com/earnings-before-interest.htm
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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
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Earnings Growth
Earnings growth is a key indicator for measuring a company's more...
http://www.investorglossary.com/earnings-growth.htm
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Earnings Multiple
The earnings multiple of a stock, also called the price/earnings more...
http://www.investorglossary.com/earnings-multiple.htm
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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
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EBIT
EBIT is an acronym for Earnings Before Interest and Taxes. more...
http://www.investorglossary.com/ebit.htm
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EBITDA
EBITDA or "earnings before interest taxes depreciation and amortization" is more...
http://www.investorglossary.com/ebitda.htm
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EDGAR
EDGAR stands for the Electronic Data Gathering, Analysis, and Retrieval more...
http://www.investorglossary.com/edgar.htm
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Extraordinary Item
In financial accounting, an extraordinary item is a non-recurring event more...
http://www.investorglossary.com/extraordinary-item.htm
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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
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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
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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...
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
|
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
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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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