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Definition of Purchases
Items purchased by the company for the purpose of resale.
For mutual funds, the amount required to open a new account (Minimum Initial
A journal used to record the transactions that result in a credit to accounts payable.
A merger or consolidation in which an acquirer purchases the selling firm's assets.
A merger or consolidation in which an acquirer purchases the acquiree's stock.
Packages that involve the exchange of more than two currencies against a base currency at
A method of constructing a replicating portfolio in which the manager purchases a
An adjunct to a futures exchange through which transactions executed its floor are settled by a
Lease in which the lessor purchases new equipment from the manufacturer and leases it to the
A Congressionally chartered corporation that
purchases and sales of eurobonds that occur before the issue price is finally set.
The purchase of a futures contract(s) in anticipation of actual purchases in the cash market. Used
Computer-based systems that plan backward from the production schedule
For an investment company, an annualized rate found by dividing the lesser of
A method of securities distribution in which the securities firm purchases the securities
Foreign exchange market intervention in which the monetary authorities have
purchases of goods or services from suppliers on credit to whom the debt is not yet paid. Or a
The amount of currency and coin that a company keeps on hand to pay for small purchases and expenses.
A contra account that reduces purchases by the amount of the discounts taken for early payment.
A contra account that reduces purchases by the amount of items purchased that were subsequently returned.
Short-term, non-interest-bearing liabilities of a business
accrued expenses payable
The account that records the short-term, noninterest-
A relatively small percent increase or decrease in
That part of the balance of payments accounts that records demands for and supplies of a currency arising from purchases or sales of assets.
Amounts due to vendors for purchases on open account, that is, not evidenced
Adjusted Cash Flow Provided by Continuing Operations
Cash flow provided by operating
Average-Cost Inventory Method
The inventory cost-flow assumption that assigns the average
Expenditures purchases of productive long-lived assets, in particular, items of property,
Dollar Cost Averaging
A way of smoothing out your investment deposits by investing regularly. Instead of making one large deposit a year into your RRSP, you make smaller regular monthly deposits. If you are buying units in a mutual fund or segregated equity fund, you would end up buying more units in the month that values were low and less units in the month that values were higher. By spreading out your purchases, you don't have to worry about buying at the right time.
A card which enables you to directly access your bank account when paying for purchases. So instead of paying in cash or with a credit card, a debit card allows the specified amount of the purchase to be electronically debited, or withdrawn, from your bank account. See Interac Direct Payment for an explanation of the actual procedures that you follow at the point of sale (POS) terminal to use your debit card.
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