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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