|Du Pont system|
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Definition of Du Pont system
Du Pont system
A breakdown of ROE and ROA into component ratios.
Highlights the fact that return on assets (ROA) can be expressed in terms
Schedule of depreciation rates allowed for tax purposes.
A set of accounts that summarize the transactions of a business that have been recorded on source documents.
a valuation method that uses actual direct
An equation determining aggregate output as a function of aggregate inputs such as labor and capital.
A table of accounts receivable broken down into age categories (such as 0-30 days, 30-60
Classification of accounts receivable by time outstanding.
A schedule that shows precisely how a loan will be repaid. The schedule gives the required payment on each specific date and shows how much of it constitutes interest and how much constitutes repayments of principal.
An annuity with n payments, wherein the first payment is made at time t = 0 and the last
Annuity where the payments are to be made at the beginning of
a series of equal cash flows being received or paid at the beginning of a period
Level stream of cash flows starting immediately.
A racking system using automated systems
a formal process for gathering and analyzing information and producing intelligence to meet decision making needs; requires information about
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
a system using transfer prices; see transfer
Clearing House Automated Payments System (CHAPS)
A computerized clearing system for sterling funds
Clearing House Interbank Payments System (CHIPS)
An international wire transfer system for high-value
Comprehensive due diligence investigation
The investigation of a firm's business in conjunction with a
cost control system
a logical structure of formal and/or informal
cost management system (CMS)
a set of formal methods
cost of production report
a process costing document that
the practice of lowering current costs, especially
Coverdell Education IRA
A form of individual retirement account whose earnings
A flat amount that an insured must pay before the insurance company makes any benefit payments under a health insurance policy.
The use of general fact to provide accurate information about a specific situation.
The product of modified duration and the initial price.
Dow Jones industrial average
This is the best known U.S.index of stocks. It contains 30 stocks that trade on
Dow Jones Industrial Average
Index of the investment performance of a portfolio of 30 “blue-chip” stocks.
model a model that indicates the return on investment
Eurobonds that pay coupon interest in one currency but pay the principal in a different
dual pricing arrangement
a transfer pricing system that allows
Dual syndicate equity offering
An international equity placement where the offering is split into two
An instrument evidencing the obligation of a seller to deliver securities sold to the buyer.
The process of systematically evaluating information, to identify risks and issues relating to a proposed transaction.(i.e. verify that information is what it is proposed to be).
selling products abroad at lower prices than those
A common gauge of the price sensitivity of an asset or portfolio to a change in interest rates.
The weighted average of the time until maturity of each of the
The expected life of a fixed-income security considering its coupon
The time it takes for a policy or annuity to reach maturity.
Auction in which the lowest price necessary to sell the entire offering becomes the price at
economic production run (EPR)
an estimate of the number
Educational Assistance Plan
A plan that an employer creates on behalf of its
The duration calculated using the approximate duration formula for a bond with an
Electronic Federal Tax Payment Systems (EFTPS)
An electronic funds transfer system used by businesses to remit taxes to the government.
enterprise resource planning (ERP) system
a packaged software program that allows a company to
Enterprise resource planning system
A computer system used to manage all company
equivalent units of production (EUP)
an approximation of the number of whole units of output that could have been
European Monetary System (EMS)
An exchange arrangement formed in 1979 that involves the currencies
Factor of Production
A resource used to produce a good or service. The main macroeconomic factors of production are capital and labor.
Federal Reserve System
The central bank of the U.S., established in 1913, and governed by the Federal
Federal Reserve System
The central banking authority responsible for monetary policy in the United States.
flexible manufacturing system (FMS)
a production system in which a single factory manufactures numerous variations
Fraudulent Financial Reporting
Intentional misstatements or omissions of amounts or disclosures
Good delivery and settlement procedures
Refers to PSA Uniform Practices such as cutoff times on delivery
grade (of product or service)
the addition or removal of product
A policy of decreasing the rate of growth of the money supply gradually over an extended period of time, so that inflation can adjust with smaller unemployment cost. Contrast with cold-turkey policy.
Graduated-payment mortgages (GPMs)
A type of stepped-payment loan in which the borrower's payments
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
hybrid costing system
a costing system combining characteristics
Imputation tax system
Arrangement by which investors who receive a dividend also receive a tax credit for
Insurance that is offered to individuals rather than groups.
Individual Retirement Account
A personal savings account into which a defined
Individual Retirement Annuity
An IRA comprised of an annuity that is managed
The attempt to use information about a specific situation to draw a conclusion.
Industrial revenue bond (IRB)
Bond issued by local government agencies on behalf of corporations.
The category describing a company's primary business activity. This category is usually determined
Institutionally Induced Unemployment
Unemployment due to institutional phenomena such as the degree of labor force unionization, the level of discrimination, and government policies such as unemployment insurance programs, minimum wages, or regulations on business.
Canada's bank machine and electronic debit system. If you use your bank card at a bank machine which displays the Interac symbol (and that bank machine is not your bank's machine), you will be charged a fee.
Investment product line (IPML)
The line of required returns for investment projects as a function of beta
job order costing system
a system of product costing used
A product that has the highest sales value from among a group of products
Just-in-time inventory systems
systems that schedule materials/inventory to arrive exactly as they are
just-in-time manufacturing system
a production system that attempts to acquire components and produce inventory only as needed, to minimize product defects, and to
The technique of stripping all non-value-added activities from
Loan amortization schedule
The schedule for repaying the interest and principal on a loan.
system whereby customers send payments to a post office box and a local bank collects and processes checks.
The weighted-average term to maturity of the cash flows from the bond, where the
A widely used measure of price sensitivity to yield
MACRS (Modified Accelerated Cost Recovery System)
A depreciation method created by the IRS under the Tax Reform Act of 1986. Companies must use it to depreciate all plant and equipment assets installed after December 31, 1986 (for tax purposes).
management control system (MCS)
an information system that helps managers gather information about actual organizational occurrences, make comparisons against plans,
management information system (MIS)
a structure of interrelated elements that collects, organizes, and communicates
Mandatory redemption schedule
Schedule according to which sinking fund payments must be made.
Modified Accelerated Cost Recovery System (MACRS)
Depreciation method that allows higher tax deductions in early years and lower deductions later.
The ratio of Macaulay duration to (1 + y), where y = the bond yield. Modified duration is
The Macaulay duration discounted by the per-period
Modular bill of material
A bill of material format in which components and subassemblies
A modification of standard duration to account for the impact on duration of MBSs of
A technical trading strategy that combines mechanical rules, such as the CRISMA
National Income and Product Accounts
The national accounting system that records economic activity such as GDP and related measures.
A situation in which the price of the MBS moves in the same direction as interest rates.
Net Domestic Product
GDP minus depreciation.
Net National Product
GNP minus depreciation.
A general term referring to period costs, such as selling, administration and financial expenses.
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