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Definition of Plus
ealers in government bonds normally give price quotes in 32nds. To quote a bid or offer in 64ths, they
Amounts of directly contributed equity capital in excess of the par value.
a contract in which the customer agrees
Revenue recognized to date under the percentage-of-completion method in excess of amounts billed. Also known as unbilled accounts
A method of pricing in which a mark-up is added to the total product/service cost.
For any entity, the difference between the market value of all its assets and the market
A bank machine network outside Canada, across the U.S. and internationally. Customers who use a bank machine with a 'plus' symbol may be charged a fee.
The surplus as measured using regulatory accounting principles (RAP) which may allow
The surplus of an insurance company determined by the accounting treatment of both
Cash flow available after payment of taxes in the project.
Parts for which the on-hand quantity exceeds forecasted
Related: asset management
a variable used in a linear programming problem that represents overachievement of a minimum requirement; it is associated with greater-than-or-equal-to constraints
The representation of the double-entry system of accounting such that assets are equal to liabilities plus capital.
An amount of money invested plus the interest earned on that money.
The actual expenditure made to acquire an asset, which includes the supplierinvoiced
additional paid-in capital
Difference between issue price and par value of stock. Also called capital surplus.
Adjusted present value (APV)
The net present value analysis of an asset if financed solely by equity
Annual percentage yield (APY)
The effective, or true, annual rate of return. The APY is the rate actually
Adjustable rate mortgage. A mortgage that features predetermined adjustments of the loan interest rate
Also called surplus management, the task of managing funds of a financial
The beginning inventory for a period, plus the amount at the end of
Regarding a futures contract, the difference between the cash price and the futures price observed in the
The amount of money invested in inventory, as per a company’s
The cumulative book income plus any gain or loss on disposition of the assets on termination of the SAT.
Call money rate
Also called the broker loan rate , the interest rate that banks charge brokers to finance
The investment by a company’s owners in a business, plus the impact of any
Capital asset pricing model (CAPM)
An economic theory that describes the relationship between risk and
CASH AND CASH EQUIVALENTS
The balance in a company’s checking account(s) plus short-term or temporary investments (sometimes called “marketable securities”), which are highly liquid.
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 from operations
A firm's net cash inflow resulting directly from its regular operations
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
The process of continuously adding interest to a principal plus
50% of the outstanding votes plus one vote.
An annual statement filed by a life insurance company in each state where it does
A statistic in which the covariance is scaled to a
An asset’s purchase price, plus costs associated with the purchase, like installation fees, taxes, etc.
cost of capital
Refers to the interest cost of debt capital used by a business
the time between the placement of an order to
Interest payment plus repayments of principal to creditors, that is, retirement of debt.
Debt-service coverage ratio
Earnings before interest and income taxes plus one-third rental charges, divided
The process of adding interest to a principal plus interest amount
As the term dividend relates to a corporation's earnings, a dividend is an amount paid per share from a corporation's after tax profits. Depending on the type of share, it may or may not have the right to earn any dividends and corporations may reduce or even suspend dividend payments if they are not doing well. Some dividends are paid in the form of additional shares of the corporation. Dividends paid by Canadian corporations qualify for the dividend tax credit and are taxed at lower rates than other income.
Unlike dividends which are paid to company shareholders, participating insurance policy dividends are not based on the company's overall profits. Rather, they are determined by grouping policies by type and country of issue and looking at how each class contributes to the company's earnings and surplus.
Documented discount notes
Commercial paper backed by normal bank lines plus a letter of credit from a
Dollar-weighted rate of return
Also called the internal rate of return, the interest rate that will make the
Cash flow plus change in present value.
Effective call price
The strike price in an optional redemption provision plus the accrued interest to the
Also called indexing plus, an indexing strategy whose objective is to exceed or replicate
Amounts contributed to the company by the owners (contributed capital) plus the residual earnings of the business (retained earnings).
The net worth of a business, consisting of capital stock, capital (or paid-in) surplus (or retained earnings), and, occasionally, certain net worth reserves. Common equity is that part of the total net worth belonging to the common shareholders. Total equity includes preferred shareholders. The terms common stock, net worth, and common equity are frequently used interchangeably.
The return expected on a risky asset based on a probability distribution for the possible rates
Use of debt to increase the expected return on equity. Financial leverage is measured by
A theory that nominal interest rates in two or more countries should be equal to the required real
Fixed-charge coverage ratio
A measure of a firm's ability to meet its fixed-charge obligations: the ratio of
Gross national product (GNP)
Measures and economy's total income. It is equal to GDP plus the income
Group of seven (G7/G-7)
The G-5 countries plus Canada and Italy.
Insured Retirement Plan
This is a recently coined phrase describing the concept of using Universal Life Insurance to tax shelter earnings which can be used to generate tax-free income in retirement. The concept has been described by some as "the most effective tax-neutralization strategy that exists in Canada today."
internally generated funds
Cash reinvested in the firm; depreciation plus earnings not paid out as dividends.
Those people employed plus those actively seeking work.
Broad measure of money, consisting of M1 plus various deposits that are less substitutable with cash.
Composed of currency and coins outside the banking system plus liabilities to the deposit money banks.
Cash plus deposits of the commercial banks with the central bank.
M1-A: Currency plus demand deposits
Private saving plus public saving. That part of national income which is not spent on consumption goods or government spending.
Net cash balance
Beginning cash balance plus cash receipts minus cash disbursements.
Common stockholders' equity which consists of common stock, surplus, and retained earnings.
Book value of common stockholders’ equity plus preferred stock.
Official Settlements Account
An account within the balance of payments accounts showing the change in a country's official foreign exchange reserves. It is used to measure a balance of payments deficit or surplus.
Operating Cash Flow
Income available after the payment of taxes, plus the value of the
Gives the buyer the right, but not the obligation, to buy or sell an asset at a set price on or before a
Overfunded pension plan
A pension plan that has a positive surplus (i.e., assets exceed liabilities).
Refers to the capital invested in a business by its shareowners
The original amount loaned, which is repaid plus interest. See face value.
The general term profit is not precisely defined; it may refer to net
the quoted price of inventory minus any
This is the restoration of a lapsed life insurance policy. The life insurance company will require evidence of continuing good health and the payment of all past due premiums plus interest.
Profits a company plowed back into the business over the years. Last January’s retained earnings, plus the net income or profit that a company made this year (which is calculated on the income statement), minus dividends paid out, equals the retained earnings balance on the balance sheet date.
Return on capital employed (ROCE)
The operating profit before interest and tax as a percentage of the total shareholders’ funds plus
spousal RRSP (Canada)
The RRSP rules allow you to contribute to an RRSP for your spouse and claim the deduction yourself. Your total contribution (to your own and your spouse's plan) is still subject to your normal contribution limits, minus any personal pension adjustment and any past service pension adjustment, plus any unused contribution room from prior years and any pension adjustment reversal. Generally, the advantage is that your spouse will ultimately be the one who reports the income for tax purposes when the funds are withdrawn on retirement or otherwise (certain restrictions apply). If your spouse will have a lower income than you when the funds are withdrawn, significantly lower taxes may be payable on the withdrawn amount.
Central bank action offsetting money supply changes automatically generated by a balance of payments surplus or deficit under a fixed exchange rate system.
Balance sheet item that includes the book value of ownership in the corporation. It
A cash surplus generated by the sale of one block of securities and the purchase of another, e.g.
Total debt to equity ratio
A capitalization ratio comparing current liabilities plus long-term debt to
Unbilled Accounts Receivable
Revenue recognized under the percentage-of-completion
Underfunded pension plan
A pension plan that has a negative surplus (i.e., liabilities exceed assets).
Specifies the permitted minimum or maximum quantity of securities that can be delivered to
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