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Financial Terms | |
High-low-close chart |
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Definition of High-low-close chartHigh-low-close chartA financial chart usually used to plot the high, low,
Related Terms:Adjusted Cash Flow Provided by Continuing OperationsCash flow provided by operating Allowance for bad debtsAn offset to the accounts receivable balance, against which Allowance for doubtful accountsA contra account related to accounts receivable that represents the amounts that the company expects will not be collected. Allowance for Doubtful AccountsAn estimate of the uncollectible portion of accounts receivable Allowance methodA method of adjusting accounts receivable to the amount that is expected to be collected based on company experience. Blow-off topA steep and rapid increase in price followed by a steep and rapid drop. This is an indicator seen Bollinger band chartA financial chart that plots actual asset data along ![]() break-even charta graph that depicts the relationships among revenues, variable costs, fixed costs, and profits (or losses) Buy on closeTo buy at the end of the trading session at a price within the closing range. Candlestick chartA financial chart usually used to plot the high, low, open, Capital Consumption AllowanceSee depreciation. Capital Cost Allowance (CCA)The annual depreciation expense allowed by the Canadian Income Tax Act. 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. Chart of accountsA listing of all accounts used in the general ledger, usually sorted in ChartistsRelated: technical analysts. 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. Close, theThe period at the end of the trading session. Sometimes used to refer to closing price. Related: Closed EconomyAn economy in which imports and exports are very small relative to GDP and so are ignored in macroeconomic analysis. Contrast with open economy. Closed-end fundAn investment company that sells shares like any other corporation and usually does not Closed-end mortgageMortgage against which no additional debt may be issued. control charta graphical presentation of the results of a Corporate charterA legal document creating a corporation. Depreciation AllowancesTax deductions that businesses can claim when they spend money on investment goods. 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 Discretionary cash flowCash flow that is available after the funding of all positive NPV capital investment Equivalent annual cash flowAnnuity with the same net present value as the company's proposed investment. Expected future cash flowsProjected future cash flows associated with an asset of decision. 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 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 Hell-or-high-water contractA contract that obligates a purchaser of a project's output to make cash High-coupon bond refundingRefunding of a high-coupon bond with a new, lower coupon bond. high-low methoda technique used to determine the fixed High-Powered MoneySee money base. High priceThe highest (intraday) price of a stock over the past 52 weeks, adjusted for any stock splits. High-Risk Small BusinessFirm viewed as being particularly subject to risk from an investors perspective. High-yield bondSee:junk bond. Highly leveraged transaction (HLT)Bank loan to a highly leveraged firm. Incremental cash flowsDifference between the firm's cash flows with and without a project. Low-coupon bond refundingRefunding of a low coupon bond with a new, higher coupon bond. Low priceThis is the day's lowest price of a security that has changed hands between a buyer and a seller. Low price-earnings ratio effectThe tendency of portfolios of stocks with a low price-earnings ratio to Lower of cost or marketAn accounting valuation rule that is used to reduce the Management/closely held sharesPercentage of shares held by persons closely related to a company, as Moving-averages chartA financial chart that plots leading and lagging negative cash flowThe cash flow from the operating activities of a business Nominal cash flowA cash flow expressed in nominal terms if the actual dollars to be received or paid out are given. NPV (net present value of cash flows)Same as PV, but usually includes a subtraction for an initial cash outlay. Operating cash flowEarnings before depreciation minus taxes. It measures the cash generated from operating cash flowSee cash flow from operating activities. Operating Cash FlowIncome available after the payment of taxes, plus the value of the operations flow documenta document listing all operations organization charta depiction of the functions, divisions, Plowback rateRelated: retention rate. plowback ratioFraction of earnings retained by the firm. Point and figure chartA price-only chart that takes into account only whole integer changes in price, i.e., a Point and figure chartA financial chart usually used to plot asset price data. Price-specie-flow mechanismAdjustment mechanism under the classical gold standard whereby Process flow productionA production configuration in which products are continually Production-flow commitmentAn agreement by the loan purchaser to allow the monthly loan quota to be PV (present value of cash flows)the value in today’s dollars of cash flows that occur in different time periods. Real cash flowA cash flow is expressed in real terms if the current, or date 0, purchasing power of the cash Sales allowanceA reduction in a price that is allowed by the seller, due to a problem Scheduled cash flowsThe mortgage principal and interest payments due to be paid under the terms of the Slow-moving itemAn inventory item having a slower rate of turnover than the standard quantity allowedthe quantity of input (in hours or some other cost driver measurement) required at standard for the output actually achieved for the period Statement of cash flowsA financial statement showing a firm's cash receipts and cash payments during a Statement of Cash FlowsOne of the basic financial statements; it lists the cash inflows and cash outflows of the company, grouped into the categories of operating activities, financing activities, and investing activities. The Statement of Cash Flows is prepared for a specified period of time. statement of cash flowsOne of the three primary financial statements Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |