Financial Terms
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Select financial term to see its definition:

Abandonment option
ABC
ABC inventory classification
ABC Test
ABM
ABM (automated banking machine)
Abnormal returns
Absolute Advantage
Absolute priority
Absolute Right of Return
Absorption costing
Abusive Earnings Management
Accelerated cost recovery system (ACRS)
Accelerated depreciation
Acceleration Clause
Accelerationist Hypothesis
accepted quality level (AQL)
Accidental Death and Dismemberment
Accidental Death Benefit (ADB)
Accidental Dismemberment: (Credit Insurance)
Accomodating Policy
Account
Account Value
Accountability
Accounting
Accounting and Auditing Enforcement Release (AAER)
Accounting change
Accounting earnings
Accounting entity
Accounting equation
Accounting Errors
Accounting exposure
Accounting insolvency
Accounting Irregularities
Accounting liquidity
Accounting period
Accounting Policies
Accounting rate of return (ARR)
Accounting system
Accounts
Accounts payable
Accounts Payable Days (A/P Days)
Accounts receivable
Accounts Receivable Days (A/R Days)
Accounts receivable turnover
accounts receivable turnover ratio

accretion
Accretion (of a discount)
ACCRUAL
Accrual accounting
accrual-basis accounting
Accrual bond
Accruals accounting
Accrued expenses payable
Accrued Income
Accrued interest
Accumulated Benefit Obligation (ABO)
Accumulated depreciation
Accumulated Other Comprehensive Income
Accumulated Value
Accumulation bin
Acid-test ratio
acid test ratio (also called the quick ratio)
Acquiree
Acquirer
acquisition
Acquisition of assets
Acquisition of stock
Act of state doctrine
Active
Active portfolio strategy
activity
activity analysis
Activity-based budgeting
activity-based budgeting (ABB)
Activity-based costing
activity based costing (ABC)
activity-based costing (ABC)
activity-based management (ABM)
activity center
activity driver
Actual cost
actual cost system
Actuals
Actuary
AD
ad hoc discount
Additional hedge
Additional paid-in capital
ADF (annuity discount factor)
Adjustable rate preferred stock (ARPS)
Adjusted Cash Flow Provided by Continuing Operations
Adjusted Earnings
Adjusted EBITDA
Adjusted Income from Continuing
Adjusted present value (APV)
Adjusting entries
administrative department
Administrative pricing rules
Advance
Advance commitment
Advance material request
Adverse selection
Affirmative covenant
After-tax profit margin
After-tax real rate of return
Agencies
Agency
Agency bank
Agency basis
Agency cost view
Agency costs
Agency pass-throughs
Agency problem
agency problems
Agency theory
Agent
Aggregate Demand
Aggregate Demand Curve
Aggregate Expenditure Curve
Aggregate planning
Aggregate Production Function
Aggregate Supply
Aggregate Supply Curve
Aggregation
Aggressive Accounting
Aggressive Capitalization Policies
Aggressive Cost Capitalization
Aging schedule
AIBD
algebraic method
algorithm
Alien
All equity rate
All-in cost
All or none
All-or-none underwriting
allocate
allocation
Allocation base A measure of activity or volume such as labour
Allowance for bad debts
Allowance for doubtful accounts
Allowance method
Alpha
Alpha equation
Alternative mortgage instruments
American Depositary Receipts (ADRs)
American option
American shares
American Stock Exchange (AMEX)
American-style option
Amortization
Amortization (Credit Insurance)
Amortization factor
Amortization Schedule
Amortize
Amortized Cost
Amortizing interest rate swap
Analyst
Analytical Review
Angels
Announcement date
Annual fund operating expenses
Annual percentage rate (APR)
Annual percentage yield (APY)
Annual Premium
Annual report
annual return
Annualized gain
Annualized holding period return
Annuitant
Annuity
Annuity due
Annuity factor
Annuity in arrears
Annuity Period
Anticipation
Antidilution Provisions
Antidilutive effect
Antifraud Provisions
Applicant
Application
applied overhead
appraisal cost
Appraisal ratio
Appraisal rights
Appreciation
appropriation
Appropriation request
approximated net realizable value at split-off allocation
Arbitrage
Arbitrage-free option-pricing models
Arbitrage Pricing Theory (APT)
Arbitrageurs
Arithmetic average (mean) rate of return
Arithmetic mean return
ARM
Arm's length price
Arms index
Articles of incorporation
Articulation
AS
Asian currency units (ACUs)
Asian option
Ask
Ask price
Asset
Asset activity ratios
Asset allocation decision
Asset-Backed Securities
Asset-backed security
Asset-based financing
Asset classes
Asset Coverage
Asset-coverage test
Asset/equity ratio
Asset for asset swap
Asset/liability management
asset mix
Asset pricing model
Asset-specific Risk
Asset substitution
Asset substitution problem
Asset swap
Asset turnover
asset turnover ratio
Assets
Assets requirements
Assignment
Assuris
Asymmetric information
Asymmetric taxes
Asymmetry
At-the-money
attribute-based costing (ABC II)
Attribute bias
Attribution Rules
Auction markets
Auction rate preferred stock (ARPS)
Audit Committee
Auditor's report
authority
authorized share capital
Authorized shares
Autocorrelation
Automated Clearing House (ACH)
Automated storage/retrieval system
Automatic Benefits Payment
Automatic Stabilizer
Automatic stay
Automatic Waiver of Premium
autonomation
Autonomous Expenditure
Autoregressive
Availability float
Available-for-Sale Security
Average
Average accounting return
Average (across-day) measures
Average age of accounts receivable
Average Amortization Period
Average Collection Period
Average collection period, or days' receivables
Average-Cost Inventory Method
Average cost of capital
Average inventory
Average life
Average maturity
Average Propensity to Consume
Average Propensity to Save
Average rate of return (ARR)
Average tax rate
Avoidable costs
Away


 

 

 

 

 

 

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