Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: credit, inventory control, business, financial, accounting, financial advisor, inventory, money,
Definition of Level pay
The characteristic of the scheduled principal and interest payments due under a mortgage such that
Money owed to suppliers.
A statistical compilation formulated by a sovereign nation of all economic transactions
The lease payment at which a party to a prospective lease is indifferent between
The prepayment rate of a MBS coupon that will produce the same CFY as that of
A computerized clearing system for sterling funds
An international wire transfer system for high-value
The degree of assurance that a specified failure rate is not exceeded.
A bond's interest payments.
A range of payout ratios that is typical based on an analysis of comparable firms.
Date dividend checks are mailed.
A transaction in which the buyer's payment for securities is due at the time of
An investment decision rule in which the cash flows are discounted at an
Percentage of earnings paid out as dividends.
payout ratios that are consistent with the availability of excess funds to make
The percentage of loans in a pool of mortgages outstanding at the origination
In an interest rate swap the counterparty who pays a fixed rate, usually in exchange for a
In an interest rate swap, the counterparty who pays a rate based on a reference rate,
See: financial lease.
Graduated-payment mortgages (GPMs)
A type of stepped-payment loan in which the borrower's payments
Contractual debt payments based on the coupon rate of interest and the principal amount.
Lag response of prepayments
There is typically a lag of about three months between the time the weighted
Bond with a stream of coupon payments that are the same throughout the life of the bond.
Payable through drafts
A method of making payment that is used to maintain control over payments made
Related: Accounts payable.
The length of time it takes to recover the initial cost of a project, without regard to the time value of money.
In a Treasury refunding, the amount by which the par value of the securities maturing exceeds that
The date on which each shareholder of record will be sent a check for the declared dividend.
Company-written checks that have not yet cleared.
Reducing fund transfers between affiliates to only a netted amount. Netting can be done on
escribes the lagged collection pattern of receivables, for instance the probability that a
Generally, the proportion of earnings paid out to the common stockholders as cash dividends.
The loss of cash resulting from a swap into higher price bonds or the need/willingness of a bank or
bond A bond that gives the issuer an option (during an initial period) either to make
Also called speed, the estimated rate at which mortgagors pay off their loans ahead of
payments made in excess of scheduled mortgage principal repayments.
Production payment financing
A method of nonrecourse asset-based financing in which a specified
A price level above which it is supposedly difficult for a security or market to rise.
A bond that will make only one payment of principal and interest.
A price level below which it is supposedly difficult for a security or market to fall.
A contract that obligates the purchaser to take any product that is offered to it (and pay
Target payout ratio
A firm's long-run dividend-to-earnings ratio. The firm's policy is to attempt to pay out a
assumption The assumption of payment of scheduled principal and interest with no payments.
Amounts a company owes to creditors.
A method of investment appraisal that calculates the number of years taken for the cash flows from an investment to cover the initial capital outlay.
A payment made in advance of when it is treated as an expense for profit purposes.
Amounts owed by the company for goods and services that have been received, but have not yet been paid for. Usually Accounts payable involves the receipt of an invoice from the company providing the services or goods.
Accrued expenses payable
Expenses that have to be recorded in order for the financial statements to be accurate. Accrued expenses usually do not involve the receipt of an invoice from the company providing the goods or services.
Amounts owed by the company that have been formalized by a legal document called a bond.
The amount of interest that is owed but has not been paid at the end of a period.
Amounts that have been loaned to the company and that it still owes.
Amounts owed by the company that have been formalized by a legal document called a note.
The date established for the payment of a declared dividend.
The amount paid to employees for services rendered; synonymous with salary expense and wage expense.
A journal used to record the payroll of a company.
Payroll tax expense
The amount of tax associated with salaries that an employer pays to governments (federal, state, and local).
Payroll taxes payable
The amount of payroll taxes owed to the various governments at the end of a period.
Salaries that are owed but have not been paid at the end of a period.
Short-term, non-interest-bearing liabilities of a business
accrued expenses payable
The account that records the short-term, noninterest-
dividend payout ratio
Computed by dividing cash dividends for the year
The number of years necessary for the net cash flows of an
accepted quality level (AQL)
the maximum limit for the number of defects or errors in a process
a cost that is caused by a group of things
compensation that is dependent on the
a pay increment earned by achieving a specific
a cost incurred to support the ongoing
the time it takes an investor to recoup an
product- (or process-) level cost
a cost that is caused by the development, production, or acquisition of specific products or services
a cost caused by the production or acquisition
Acurrent liability on the balance sheet, representing short-term obligations
A capital budgeting analysis method that calculates the amount of
dividend payout ratio
Percentage of earnings paid out as dividends.
Time until cash flows recover the initial investment of the project.
Checks written by a company that have not yet cleared.
Fraction of earnings paid out as dividends.
Balance of Payments
The difference between the demand for and supply of a country's currency on the foreign exchange market.
Balance of Payments Accounts
A statement of a country's transactions with other countries.
A weighted average of prices of all goods and services where the weights are given by total spending on each good or service. Measured by a price index.
A grant or gift that is not payment for services rendered.
Current Tax Payment Act of 1943
A federal Act requiring employers to withhold income taxes from employee pay.
Electronic Federal Tax Payment Systems (EFTPS)
An electronic funds transfer system used by businesses to remit taxes to the government.
Equal Pay Act of 1963
A federal Act requiring that both sexes receive equal pay
The amount of earnings due to an employee prior to tax and other deductions.
The amount of an employee’s wages payable after all tax and other deductions have been removed.
A credit card into which a company directly deposits an employee's net pay.
The period of service for which a company compensates its employees.
A report on which is summarized the wage and deduction information
This calculation is used by states to determine the unemployment
A fixed amount of pay benefit available to employees who cannot
Additional pay due to an employee whose employment is
Net pay not collected by an employee, which is typically transferred
Amounts due to vendors for purchases on open account, that is, not evidenced
Accounts Payable Days (A/P Days)
The number of days it would take to pay the ending balance
Multilevel bill of material
An itemization of all bill of material components, including
Single-level bill of material
A list of all components used in a parent item.
Level Premium Life Insurance
This is a type of insurance for which the cost is distributed evenly over the premium payment period. The premium remains the same from year to year and is more than actual cost of protection in the earlier years of the policy and less than the actual cost of protection in the later years. The excess paid in the early years builds up a reserve to cover the higher cost in the later years.
The consideration paid by the lessee to the lessor in exchange for the use of the leased equipment/property. payments are usually made at fixed intervals.
The length of time required for the net revenues of an investment for the net revenues of an investment to return the cost of the investment.
Periodic payments to a supplier, contractor or subcontractor for work satisfactorily performed to date.
Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.