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Financial Terms | |
Blend off |
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Definition of Blend offBlend offThe reintroduction of a faulty product into a process production flow by
Related Terms:ABC inventory classificationA method for dividing Inventory into classifications, Adjusted Cash Flow Provided by Continuing OperationsCash flow provided by operating Aggregate Production FunctionAn equation determining aggregate output as a function of aggregate inputs such as labor and capital. Asset-Backed SecuritiesBond or note secured by assets of company. Asset-backed securityA security that is collateralized by loans, leases, receivables, or installment contracts Average-Cost Inventory MethodThe Inventory cost-flow assumption that assigns the average Average inventoryThe beginning Inventory for a period, plus the amount at the end of ![]() Back feeThe fee paid on the extension date if the buyer wishes to continue the option. Back flushThe subsequent subtraction from Inventory records of those parts used Back officeBrokerage house clerical operations that support, but do not include, the trading of stocks and Back To Back AnnuityThis 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. Back-to-back financingAn intercompany loan channeled through a bank. Back-to-back loanA loan in which two companies in separate countries borrow each other's currency for a Back-up1) When bond yields and prices fall, the market is said to back-up. BackdatingA 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. backflush costinga streamlined cost accounting method that speeds up, simplifies, and reduces accounting effort in an environment that minimizes Inventory balances, requires ![]() BackwardationA market condition in which futures prices are lower in the distant delivery months than in Best-efforts saleA method of securities distribution/ underwriting in which the securities firm agrees to sell Best-interests-of-creditors testThe requirement that a claim holder voting against a plan of reorganization Bill and Hold Practicesproducts that have been sold with an explicit agreement that delivery Blanket inventory lienA secured loan that gives the lender a lien against all the borrower's inventories. Book inventoryThe 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 Buy-backAnother term for a repo. by-productan incidental output of a joint process; it is salable, By-productA product that is an ancillary part of the primary production process, having By-productA material created incidental to a production process, which can be ![]() Capital FlowsPurchase by foreigners of our assets (capital inflows) or our purchase of foreign assets (capital outflows). Cash flowIn investments, it represents earnings before depreciation , amortization and non-cash charges. cash flowAn obvious but at the same time elusive term that refers to cash cash flowthe receipt or disbursement of cash; when related Cash flowCash received and paid over time. Cash FlowIn 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 taxesNet income plus depreciation. Cash-flow break-even pointThe point below which the firm will need either to obtain additional financing Cash flow coverage ratioThe number of times that financial obligations (for interest, principal payments, Cash Flow ForecastAn 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 profitThis equals the cash inflow from sales during the period minus the cash Cash flow from operationsA firm's net cash inflow resulting directly from its regular operations Cash flow matchingAlso called dedicating a portfolio, this is an alternative to multiperiod immunization in Cash flow per common shareCash flow from operations minus preferred stock dividends, divided by the Cash Flow Provided by Operating ActivitiesWith some exceptions, the cash effects of transactions Cash Flow Provided or Used from Financing ActivitiesCash receipts and payments involving Cash Flow Provided or Used from Investing ActivitiesCash receipts and payments involving CASH-FLOW STATEMENTA 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 statementA financial report that shows the movement in cash for a business during an accounting period. Cash flow time-lineLine 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 ACTIVITIESA 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 ACTIVITIESA 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 OPERATIONSA 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. charge-back systema system using transfer prices; see transfer Circular FlowIncome 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 floatThe time that elapses between receipt of payment from a customer and the cost-benefit analysis the analytical process of comparing therelative costs and benefits that result from a specific course cost of production reporta process costing document that Creative Accounting PracticesAny and all steps used to play the financial numbers game, including Days' sales in inventory ratioThe average number of days' worth of sales that is held in Inventory. Diffusion processA conception of the way a stock's price changes that assumes that the price takes on all Discounted cash flowA technique that determines the present value of future cash Discounted Cash FlowTechniques 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 ruleAn investment decision rule in which the cash flows are discounted at an Discretionary cash flowCash flow that is available after the funding of all positive NPV capital investment Distribution inventoryInventory intended for shipment to customers, usually Dividend clawbackWith 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 Ending inventoryThe dollar value or unit total of goods on hand at the end of an Equity Buy-BackRefers 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 flowAnnuity 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 flowsProjected future cash flows associated with an asset of decision. Factor of ProductionA resource used to produce a good or service. The main macroeconomic factors of production are capital and labor. FeedbackThe 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 inventoryGoods that have been completed by the manufacturing Finished goods inventoryCompleted Inventory items ready for shipment to First-In, First-Out (FIFO) Inventory MethodThe Inventory cost-flow assumption that Flow-through basisAn account for the investment credit to show all income statement benefits of the credit Flow-through methodThe practice of reporting to shareholders using straight-line depreciation and Flower bondGovernment bonds that are acceptable at par in payment of federal estate taxes when owned by Fluctuation inventoryExcess 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 flowGenerally speaking, this term refers to cash flow from Free Cash FlowThe funds available for distribution to the capital providers of the Free cash flowsCash 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 ProductTotal 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 ProductTotal 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 Hedge inventoryExcess inventories kept on hand as a buffer against contingent High-Risk Small BusinessFirm viewed as being particularly subject to risk from an investors perspective. In-house processing floatRefers to the time it takes the receiver of a check to process the payment and In-transit inventoryInventory currently situated between its shipment and delivery Inactive inventoryParts with no recent prior or forecasted usage. Incremental cash flowsDifference between the firm's cash flows with and without a project. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |