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Definition of Financial assets
Claims on real assets.
Claims to the income generated by real assets. Also called securities.
An organized institutional structure or mechanism for creating and exchanging financial assets.
In the balance of payments, other capital is a residual category that groups all the capital
The process of estimating the value of financial assets or
Markets in which financial assets are traded.
Market for short-term financial assets.
An agent who handles public orders to buy or sell financial assets.
The loss in purchasing power due to inflation eroding the real value of financial assets such as cash.
The interest rate on our financial assets minus the interest rate on a foreign country's financial assets.
A general term for stock, bonds, or other other financial assets.
A merger or consolidation in which an acquirer purchases the selling firm's assets.
A firm's productive resources.
A common element of a financial plan that describes projected capital spending and the
Sources of funds internally provided from operations that alter a company's
The application of financial principals within a corporation to create and
financial planning conducted by a firm that encompasses preparation of both
Country financial risk
The ability of the national economy to generate enough foreign exchange to meet
Value of cash, accounts receivable, inventories, marketable securities and other assets that
Dupont system of financial control
Highlights the fact that return on assets (ROA) can be expressed in terms
Exchange of assets
Acquisition of another company by purchase of its assets in exchange for cash or stock.
Also called securities analysts and investment analysts, professionals who analyze
The management of a firm's costs and expenses in order to control them in relation to
Events preceding and including bankruptcy, such as violation of loan contracts.
Financial distress costs
Legal and administrative costs of liquidation or reorganization. Also includes
Combining or dividing existing instruments to create new financial products.
A contract entered into now that provides for the delivery of a specified asset in exchange
Institutions that provide the market function of matching borrowers and lenders or
Long-term, non-cancelable lease.
Use of debt to increase the expected return on equity. financial leverage is measured by
Financial leverage clientele
A group of investors who have a preference for investing in firms that adhere to
Financial leverage ratios
Related: capitalization ratios.
Objectives of a financial nature that the firm will strive to accomplish during the period
A financial blueprint for the financial future of a firm.
The process of evaluating the investing and financing options available to a firm. It
That portion of the media devoted to reporting financial news.
The result of dividing one financial statement item by another. Ratios help analysts interpret
The risk that the cash flow of an issuer will not be adequate to meet its financial obligations.
London International Financial Futures Exchange (LIFFE)
A London exchange where Eurodollar futures
Value of property, equipment and other capital assets minus the depreciation. This is an
Long-term financial plan
financial plan covering two or more years of future operations.
London International Financial Futures Exchange (LIFFE)
London exchange where Eurodollar futures as well as futures-style options are traded.
The difference between total assets on the one hand and current liabilities and noncapitalized longterm
Include such things as freight, insurance, passenger services, and travel.
A tangible asset with unique physical properties, like a parcel of land, a mine, or a
Notes to the financial statements
A detailed set of notes immediately following the financial statements in
Other current assets
Value of non-cash assets, including prepaid expenses and accounts receivable, due
Perfectly competitive financial markets
Markets in which no trader has the power to change the price of
Pro forma financial statements
financial statements as adjusted to reflect a projected or planned transaction.
Publicly traded assets
assets that can be traded in a public market, such as the stock market.
Current assets minus inventories.
Identifiable assets, such as buildings, equipment, patents, and trademarks, as distinguished from a
A tangible asset with physical properties that can be reproduced, such as a building or
assets that remain after sufficient assets are dedicated to meet all senior debtholder's claims in full.
Return on assets (ROA)
Indicator of profitability. Determined by dividing net income for the past 12 months
Return on total assets
The ratio of earnings available to common stockholders to total assets.
Short-term financial plan
A financial plan that covers the coming fiscal year.
Society for Worldwide Interbank Financial Telecommunications (SWIFT)
A dedicated computer network to support funds transfer messages internationally between over 900 member banks worldwide.
Statement of Financial Accounting Standards No. 8
This is a currency translation standard previously in
Statement of Financial Accounting Standards No. 52
This is the currency translation standard currently
Anything of value that a company owns.
Cash, things that will be converted into cash within a year (such as accounts receivable), and inventory.
RATE OF RETURN ON TOTAL ASSETS
The percentage return or profit that management made on each dollar of assets. The formula is:
Things that the business owns.
Amounts receivable by the business within a period of 12 months, including bank, debtors, inventory and prepayments.
The production of financial statements, primarily for those interested parties who are external to the business.
Financial reports or statements
The Profit and Loss account, Balance Sheet and Cash Flow statement of a business.
The accounting period adopted by a business for the production of its financial statements.
Things that the business owns and are part of the business infrastructure – fixed assets may be
Intangible fixed assets
Non-physical assets, e.g. customer goodwill or intellectual property (patents and trademarks).
Tangible fixed assets
Physical assets that can be seen and touched, e.g. buildings, machinery, vehicles, computers etc.
Items owned by the company or expenses that have been paid for but have not been used up.
assets owned by the company that do not possess physical substance; they usually take the form of rights and privileges such as patents, copyrights, and franchises.
Current refers to cash and those assets that will be turned
statement of financial condition
See balance sheet.
The equity (ownership) capital of a business can serve
financial reports and statements
financial means having to do with
An informal term that refers to the variety of long-term operating
return on assets (ROA)
Although there is no single uniform practice for
Fixed Assets Turnover Ratio
A measure of the utilization of a company's fixed assets to
Return on Total Assets Ratio
A measure of the percentage return earned on the value of the
Total Debt to Total Assets Ratio
See debt ratio
a discipline in which historical, monetary
a plan that aggregates monetary details
a monetary reward provided for performance
A cluster of accounts that are listed after fixed assets on the balance sheet,
chief financial officer (CFO)
Officer who oversees the treasurer and controller and sets overall financial strategy.
costs of financial distress
Costs arising from bankruptcy or distorted business decisions before bankruptcy.
Firm that raises money from many small investors and provides financing to businesses or other
Debt financing amplifies the effects of changes in operating income on the returns to stockholders.
Risk to shareholders resulting from the use of debt.
Ready access to cash or debt financing.
assets used to produce goods and services.
Any institution, such as a bank, that takes deposits from savers and loans them to borrowers.
The process whereby financial intermediaries channel funds from lender/savers to borrower/spenders.
A feature of a debt or credit agreement that is designed to protect the lender or creditor. It is common to characterize covenants as either positive or negative covenants.
Financial Numbers Game
The use of creative accounting practices to alter a financial statement
Fraudulent Financial Reporting
Intentional misstatements or omissions of amounts or disclosures
Preferred Stock Stock that has a claim on assets and dividends of a corporation that are prior
to that of common stock. Preferred stock typically does not carry the right to vote.
Restatement of Prior-Year Financial Statements
A recasting of prior-year financial statements to remove the effects of an error or other adjustment and report them on a new basis.
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