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Definition of Blend off
The reintroduction of a faulty product into a process production flow by
A method for dividing Inventory into classifications,
Cash flow provided by operating
An equation determining aggregate output as a function of aggregate inputs such as labor and capital.
Bond or note secured by assets of company.
A security that is collateralized by loans, leases, receivables, or installment contracts
The Inventory cost-flow assumption that assigns the average
The beginning Inventory for a period, plus the amount at the end of
The fee paid on the extension date if the buyer wishes to continue the option.
The subsequent subtraction from Inventory records of those parts used
Brokerage house clerical operations that support, but do not include, the trading of stocks and
This term refers to the simultaneous issue of a life annuity with a non-guaranteed period and a guaranteed life insurance policy [usually whole life or term to 100]. The face value of the life insurance would be the same amount that was used to purchase the annuity. This combination of life annuity providing the highest payout of all types of annuities, along with a guaranteed life insurance policy allowed an uninsurable person to convert his/her RRSP into the Best choice of annuity and guarantee that upon his/her death, the full value of the annuity would be paid tax free through the life insurance policy to his family members. However, in the early 1990's, the Federal tax authorities put a stop to the issuing of standard life rates to rated or uninsurable applicants. Insuring a life annuity in this manner is still an excellent way to provide guaranteed tax free funds to family members but the application for the annuity and the application for the life insurance are separate transactions and today, most likely conducted through two different insurance companies so that there is no suspicion of preferential treatment given to the life insurance application.
An intercompany loan channeled through a bank.
A loan in which two companies in separate countries borrow each other's currency for a
1) When bond yields and prices fall, the market is said to back-up.
A procedure for making the effective date of a policy earlier than the application date. backdating is often used to make the age of the consumer at policy issue lower than it actually was in order to get a lower premium.
a streamlined cost accounting method that speeds up, simplifies, and reduces accounting effort in an environment that minimizes Inventory balances, requires
A market condition in which futures prices are lower in the distant delivery months than in
A method of securities distribution/ underwriting in which the securities firm agrees to sell
The requirement that a claim holder voting against a plan of reorganization
Bill and Hold Practices
products that have been sold with an explicit agreement that delivery
Blanket inventory lien
A secured loan that gives the lender a lien against all the borrower's inventories.
The amount of money invested in Inventory, as per a company’s
business process reengineering (BPR)
the process of combining information technology to create new and more effective
Another term for a repo.
an incidental output of a joint process; it is salable,
A product that is an ancillary part of the primary production process, having
A material created incidental to a production process, which can be
Purchase by foreigners of our assets (capital inflows) or our purchase of foreign assets (capital outflows).
In investments, it represents earnings before depreciation , amortization and non-cash charges.
An obvious but at the same time elusive term that refers to cash
the receipt or disbursement of cash; when related
Cash received and paid over time.
In investments, NET INCOME plus DEPRECIATION and other noncash charges. In this sense, it is synonymous with CASH EARNINGS. Investors focus on cash flow from operations because of their concern with a firm's ability to pay dividends.
Cash flow after interest and taxes
Net income plus depreciation.
Cash-flow break-even point
The point below which the firm will need either to obtain additional financing
Cash flow coverage ratio
The number of times that financial obligations (for interest, principal payments,
Cash Flow Forecast
An estimate of the timing and amount of a company's inflows and outflows of money measured over a specific period of time typically monthly for one to two years then annually for an additional one to three years.
cash flow from operating activities, or cash flow from profit
This equals the cash inflow from sales during the period minus the cash
Cash flow from operations
A firm's net cash inflow resulting directly from its regular operations
Cash flow matching
Also called dedicating a portfolio, this is an alternative to multiperiod immunization in
Cash flow per common share
Cash flow from operations minus preferred stock dividends, divided by the
Cash Flow Provided by Operating Activities
With some exceptions, the cash effects of transactions
Cash Flow Provided or Used from Financing Activities
Cash receipts and payments involving
Cash Flow Provided or Used from Investing Activities
Cash receipts and payments involving
A statement that shows where a company’s cash came from and where it went for a period of time, such as a year.
Cash Flow statement
A financial report that shows the movement in cash for a business during an accounting period.
Cash flow time-line
Line depicting the operating activities and cash flows for a firm over a particular period.
Cash Flow–to–Income Ratio (CFI)
Adjusted cash flow provided by continuing operations
CASH FLOWS FROM FINANCING ACTIVITIES
A section on the cash-flow statement that shows how much cash a company raised by selling stocks or bonds this year and how much was paid out for cash dividends and other finance-related obligations.
CASH FLOWS FROM INVESTING ACTIVITIES
A section on the cashflow statement that shows how much cash came in and went out because of various investing activities like purchasing machinery.
CASH FLOWS FROM OPERATIONS
A section on the cash-flow Stockholders’ equity statement that shows how much cash came into a company and how much went out during the normal course of business.
a system using transfer prices; see transfer
Income payments to factors of production are spent to buy output. The receipts from these sales are used to pay factors of production, creating a circular flow of income.
Corporate processing float
The time that elapses between receipt of payment from a customer and the
cost-benefit analysis the analytical process of comparing the
relative costs and benefits that result from a specific course
cost of production report
a process costing document that
Creative Accounting Practices
Any and all steps used to play the financial numbers game, including
Days' sales in inventory ratio
The average number of days' worth of sales that is held in Inventory.
A conception of the way a stock's price changes that assumes that the price takes on all
Discounted cash flow
A technique that determines the present value of future cash
Discounted Cash Flow
Techniques for establishing the relative worth of a future investment by discounting (at a required rate of return) the expected net cash flows from the project.
Discounted cash flow (DCF)
Future cash flows multiplied by discount factors to obtain present values.
Discounted cash flow (DCF)
A method of investment appraisal that discounts future cash flows to present value using a discount rate, which is the risk-adjusted cost of capital.
discounted cash flow (DCF)
Refers to a capital investment analysis technique
Discounted payback period rule
An investment decision rule in which the cash flows are discounted at an
Discretionary cash flow
Cash flow that is available after the funding of all positive NPV capital investment
Inventory intended for shipment to customers, usually
With respect to a project financing, an arrangement under which the sponsors of a project
dollar days (of inventory)
a measurement of the value of Inventory for the time that Inventory is held
economic production run (EPR)
an estimate of the number
The dollar value or unit total of goods on hand at the end of an
Refers to the investors percentage ownership of a company that can be re-acquired by the company, usually at a pre-determined amount.
Equivalent annual cash flow
Annuity with the same net present value as the company's proposed investment.
equivalent units of production (EUP)
an approximation of the number of whole units of output that could have been
Expected future cash flows
Projected future cash flows associated with an asset of decision.
Factor of Production
A resource used to produce a good or service. The main macroeconomic factors of production are capital and labor.
The retrospective process of measuring performance, comparing it with plan and taking corrective action.
FIFO method (of process costing)
the method of cost assignment that computes an average cost per equivalent
Finished goods inventory
Goods that have been completed by the manufacturing
Finished goods inventory
Completed Inventory items ready for shipment to
First-In, First-Out (FIFO) Inventory Method
The Inventory cost-flow assumption that
An account for the investment credit to show all income statement benefits of the credit
The practice of reporting to shareholders using straight-line depreciation and
Government bonds that are acceptable at par in payment of federal estate taxes when owned by
Excess Inventory kept on hand to provide a buffer against
Foreign Corrupt Practices Act (FCPA)
a law passed by U.S. Congress in 1977 that makes it illegal for a U.S. company to engage in various “questionable” foreign payments and
free cash flow
Generally speaking, this term refers to cash flow from
Free Cash Flow
The funds available for distribution to the capital providers of the
Free cash flows
Cash not required for operations or for reinvestment. Often defined as earnings before
grade (of product or service)
the addition or removal of product
Gross Domestic Product
Total output of final goods and services produced within a country during a year.
Gross domestic product (GDP)
The market value of goods and services produced over time including the
Gross National Product
Total output of final goods and services produced by a country's citizens during a year.
Gross national product (GNP)
Measures and economy's total income. It is equal to GDP plus the income
Excess inventories kept on hand as a buffer against contingent
High-Risk Small Business
Firm viewed as being particularly subject to risk from an investors perspective.
In-house processing float
Refers to the time it takes the receiver of a check to process the payment and
Inventory currently situated between its shipment and delivery
Parts with no recent prior or forecasted usage.
Incremental cash flows
Difference between the firm's cash flows with and without a project.
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