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Account Value |
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Definition of Account ValueAccount ValueThe sum of all the interest options in your policy, including interest.
Related Terms:NPV (net present value of cash flows)Same as PV, but usually includes a subtraction for an initial cash outlay. PV (present value of cash flows)the value in todayâ€™s dollars of cash flows that occur in different time periods. Accounting exposureThe change in the value of a firm's foreign currency denominated accounts due to a Accounting earningsEarnings of a firm as reported on its income statement. Accounting insolvencyTotal liabilities exceed total assets. A firm with a negative net worth is insolvent on Accounting liquidityThe ease and quickness with which assets can be converted to cash. Accounts payableMoney owed to suppliers. Accounts receivableMoney owed by customers. Accounts receivable turnoverThe ratio of net credit sales to average accounts receivable, a measure of how Adjusted present value (APV)The net present value analysis of an asset if financed solely by equity Average accounting returnThe average project earnings after taxes and depreciation divided by the average Average age of accounts receivableThe weighted-average age of all of the firm's outstanding invoices. Bond valueWith respect to convertible bonds, the value the security would have if it were not convertible Book valueA company's book value is its total assets minus intangible assets and liabilities, such as debt. A Book value per shareThe ratio of stockholder equity to the average number of common shares. Book value Capital accountNet result of public and private international investment and lending activities. Carrying valueBook value. Cash-surrender valueAn amount the insurance company will pay if the policyholder ends a whole life Concentration accountA single centralized account into which funds collected at regional locations Conversion valueAlso called parity value, the value of a convertible security if it is converted immediately. Cumulative Translation Adjustment (CTA) accountAn entry in a translated balance sheet in which gains Current accountNet flow of goods, services, and unilateral transactions (gifts) between countries. Discretionary accountaccounts over which an individual or organization, other than the person in whose Exercise valueThe amount of advantage over a current market transaction provided by an in-the-money Expected valueThe weighted average of a probability distribution. Expected value of perfect informationThe expected value if the future uncertain outcomes could be known Extraordinary positive valueA positive net present value. Face valueSee: Par value. Firm's net value of debtTotal firm value minus total firm debt. Future valueThe amount of cash at a specified date in the future that is equivalent in value to a specified Generally Accepted Accounting Principals (GAAP)A technical accounting term that encompasses the Intrinsic value of an optionThe amount by which an option is in-the-money. An option which is not in-themoney Intrinsic value of a firmThe present value of a firm's expected future net cash flows discounted by the Investment valueRelated:straight value. IRA/Keogh accountsSpecial accounts where you can save and invest, and the taxes are deferred until money Joint accountAn agreement between two or more firms to share risk and financing responsibility in Liquidation valueNet amount that could be realized by selling the assets of a firm after paying the debt. Loan valueThe amount a policyholder may borrow against a whole life insurance policy at the interest rate Margin account (Stocks)A leverageable account in which stocks can be purchased for a combination of Market value1) The price at which a security is trading and could presumably be purchased or sold. Market value ratiosRatios that relate the market price of the firm's common stock to selected financial Market value-weighted indexAn index of a group of securities computed by calculating a weighted average Maturity valueRelated: par value. Money market demand accountAn account that pays interest based on short-term interest rates. Net adjusted present valueThe adjusted present value minus the initial cost of an investment. Net asset value (NAV)The value of a fund's investments. For a mutual fund, the net asset value per share Net book valueThe current book value of an asset or liability; that is, its original book value net of any Net present value (NPV)The present value of the expected future cash flows minus the cost. Net present value of growth opportunitiesA model valuing a firm in which net present value of new Net present value of future investmentsThe present value of the total sum of NPVs expected to result from Net present value ruleAn investment is worth making if it has a positive NPV. Projects with negative NPVs Net salvage valueThe after-tax net cash flow for terminating the project. Omnibus accountAn account carried by one futures commission merchant with another futures commission Open accountArrangement whereby sales are made with no formal debt contract. The buyer signs a receipt, Original face valueThe principal amount of the mortgage as of its issue date. Par valueAlso called the maturity value or face value, the amount that the issuer agrees to pay at the maturity date. Parity valueRelated:conversion value Present valueThe amount of cash today that is equivalent in value to a payment, or to a stream of payments, Present value factorFactor used to calculate an estimate of the present value of an amount to be received in Present value of growth opportunities (NPV)Net present value of investments the firm is expected to make Price value of a basis point (PVBP)Also called the dollar value of a basis point, a measure of the change in Purchase accountingMethod of accounting for a merger in which the acquirer is treated as having purchased Regulatory accounting proceduresaccounting principals required by the FHLB that allow S&Ls to elect Relative valueThe attractiveness measured in terms of risk, liquidity, and return of one instrument relative to Replacement valueCurrent cost of replacing the firm's assets. Residual valueUsually refers to the value of a lessor's property at the time the lease expires. Salvage valueScrap value of plant and equipment. Standardized valueAlso called the normal deviate, the distance of one data point from the mean, divided by Statement of Financial Accounting Standards No. 8This is a currency translation standard previously in Statement of Financial Accounting Standards No. 52This is the currency translation standard currently Straight valueAlso called investment value, the value of a convertible security without the con-version option. Sweep accountaccount in which the bank takes all of the excess available funds at the close of each business Terminal valueThe value of a bond at maturity, typically its par value, or the value of an asset (or an entire Time value of an optionThe portion of an option's premium that is based on the amount of time remaining Time value of moneyThe idea that a dollar today is worth more than a dollar in the future, because the dollar TT&L accountTreasury tax and loan account at a bank. Utility valueThe welfare a given investor assigns to an investment with a particular return and risk. Value-added taxMethod of indirect taxation whereby a tax is levied at each stage of production on the value Value-at-Risk model (VAR)Procedure for estimating the probability of portfolio losses exceeding some Value additivity principalPrevails when the value of a whole group of assets exactly equals the sum of the Value dateIn the market for Eurodollar deposits and foreign exchange, value date refers to the delivery date Value datingRefers to when value or credit is given for funds transferred between banks. Value managerA manager who seeks to buy stocks that are at a discount to their "fair value" and sell them at Zero-balance account (ZBA)A checking account in which zero balance is maintained by transfers of funds ACCOUNTS PAYABLEAmounts a company owes to creditors. ACCOUNTS RECEIVABLEAmounts owed to a company by customers that it sold to on credit. Total accounts receivable are usually reduced by an allowance for doubtful accounts. BOOK VALUEAn assetâ€™s cost basis minus accumulated depreciation. BOOK VALUE OF COMMON STOCKThe theoretical amount per share that each stockholder would receive if a companyâ€™s assets were sold on the balance sheetâ€™s date. Book value equals: CAPITAL IN EXCESS OF PAR VALUEWhat a company collected when it sold stock for more than the par value per share. PAR VALUEAn arbitrary value that a company may assign to its stock. Par value has no relationship to what the stock is selling for on the open market. SALVAGE VALUEThe amount management estimates a piece of equipment will be worth at the end of its useful life, either as a trade-in or if it were sold for scrap. AccountAn explanation or report in financial terms about the transactions of an organization. AccountabilityThe process of satisfying stakeholders in the organization that managers have acted in the best interests of the stakeholders, a result of the stewardship function of managers, which takes place through accounting. AccountingA collection of systems and processes used to record, report and interpret business transactions. Accounting equationThe representation of the double-entry system of accounting such that assets are equal to liabilities plus capital. Accounting periodThe period of time for which financial statements are produced â€“ see also financial year. Accounting rate of return (ARR)A method of investment appraisal that measures Accounting systemA set of accounts that summarize the transactions of a business that have been recorded on source documents. Accountsâ€˜Bucketsâ€™ within the ledger, part of the accounting system. Each account contains similar transactions (line items) that are used for the production of financial statements. Or commonly used as an abbreviation for financial statements.
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