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Definition of High-low-close chart
A financial chart usually used to plot the high, low,
Cash flow provided by operating
An offset to the accounts receivable balance, against which
A contra account related to accounts receivable that represents the amounts that the company expects will not be collected.
An estimate of the uncollectible portion of accounts receivable
A method of adjusting accounts receivable to the amount that is expected to be collected based on company experience.
A steep and rapid increase in price followed by a steep and rapid drop. This is an indicator seen
A financial chart that plots actual asset data along
a graph that depicts the relationships among revenues, variable costs, fixed costs, and profits (or losses)
To buy at the end of the trading session at a price within the closing range.
A financial chart usually used to plot the high, low, open,
The annual depreciation expense allowed by the Canadian Income Tax Act.
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.
Chart of accounts
A listing of all accounts used in the general ledger, usually sorted in
Related: technical analysts.
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.
The period at the end of the trading session. Sometimes used to refer to closing price. Related:
An economy in which imports and exports are very small relative to GDP and so are ignored in macroeconomic analysis. Contrast with open economy.
An investment company that sells shares like any other corporation and usually does not
Mortgage against which no additional debt may be issued.
a graphical presentation of the results of a
A legal document creating a corporation.
Tax deductions that businesses can claim when they spend money on investment goods.
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
Discretionary cash flow
Cash flow that is available after the funding of all positive NPV capital investment
Equivalent annual cash flow
Annuity with the same net present value as the company's proposed investment.
Expected future cash flows
Projected future cash flows associated with an asset of decision.
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
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
A contract that obligates a purchaser of a project's output to make cash
High-coupon bond refunding
Refunding of a high-coupon bond with a new, lower coupon bond.
a technique used to determine the fixed
See money base.
The highest (intraday) price of a stock over the past 52 weeks, adjusted for any stock splits.
High-Risk Small Business
Firm viewed as being particularly subject to risk from an investors perspective.
Highly leveraged transaction (HLT)
Bank loan to a highly leveraged firm.
Incremental cash flows
Difference between the firm's cash flows with and without a project.
Low-coupon bond refunding
Refunding of a low coupon bond with a new, higher coupon bond.
This is the day's lowest price of a security that has changed hands between a buyer and a seller.
Low price-earnings ratio effect
The tendency of portfolios of stocks with a low price-earnings ratio to
Lower of cost or market
An accounting valuation rule that is used to reduce the
Management/closely held shares
Percentage of shares held by persons closely related to a company, as
A financial chart that plots leading and lagging
negative cash flow
The cash flow from the operating activities of a business
Nominal cash flow
A 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 flow
Earnings before depreciation minus taxes. It measures the cash generated from
operating cash flow
See cash flow from operating activities.
Operating Cash Flow
Income available after the payment of taxes, plus the value of the
operations flow document
a document listing all operations
a depiction of the functions, divisions,
Related: retention rate.
Fraction of earnings retained by the firm.
Point and figure chart
A price-only chart that takes into account only whole integer changes in price, i.e., a
Point and figure chart
A financial chart usually used to plot asset price data.
Adjustment mechanism under the classical gold standard whereby
Process flow production
A production configuration in which products are continually
An 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 flow
A cash flow is expressed in real terms if the current, or date 0, purchasing power of the cash
A reduction in a price that is allowed by the seller, due to a problem
Scheduled cash flows
The mortgage principal and interest payments due to be paid under the terms of the
An inventory item having a slower rate of turnover than the
standard quantity allowed
the 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 flows
A financial statement showing a firm's cash receipts and cash payments during a
Statement of Cash Flows
One 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 flows
One of the three primary financial statements
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