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Definition of Re-entry
This is a provision in some term insurance policies that allow the insured the right to renew the policy at a more favourable rate by providing updated evidence of insurability.
An entry that is made at the beginning of the current period so that the systems and procedures do not have to be altered to allow for previously accrued items.
A line representing equilibrium in the goods and services market, on a diagram with aggregate demand on the vertical axis and aggregate supply on the horizontal axis.
Part of the return that is not due to systematic influences (market wide influences). In
Goods may be returned to the seller by the purchaser without restrictions.
Schedule of depreciation rates allowed for tax purposes.
Any depreciation method that produces larger deductions for depreciation in the
(1) The estimated useful life of the fixed asset being depreciated is
Any of several methods that recognize an increased amount
Provides additional financial security should an insured person be dismembered or lose the use of a limb as the result of an accident.
Administrative proceedings or litigation releases that entail an accounting or auditing-related violation of the securities laws.
The change in the value of a firm's foreign currency denominated accounts due to a
Intentional misstatements or omissions of amounts or disclosures in
A method of investment appraisal that measures
the rate of earnings obtained on the average capital investment over the life of a capital project; computed as average annual profits divided by average investment; not based on cash flow
Money owed by customers.
Amounts owed to a company by customers that it sold to on credit. Total accounts receivable are usually reduced by an allowance for doubtful accounts.
Amounts owed to the company, generally for sales that it has made.
Short-term, non-interest-bearing debts owed to a
A current asset on the balance sheet, representing short-term
Amounts due from customers for sales on open account, not evidenced
Money owed to a business for merchandise or services sold on open account.
Accounts Receivable Days (A/R Days)
The number of days it would take to collect the ending
Accounts receivable turnover
The ratio of net credit sales to average accounts receivable, a measure of how
accounts receivable turnover ratio
A ratio computed by dividing annual
an increase in units or volume caused by the addition
Accretion (of a discount)
In portfolio accounting, a straight-line accumulation of capital gains on discount
The accumulated coupon interest earned but not yet paid to the seller of a bond by the
The amount of interest accumulated on a debt security between
The amount of interest owing but not paid.
A contra-fixed asset account representing the portion of the cost of a fixed asset that has been previously charged to expense. Each fixed asset account will have its own associated accumulated depreciation account.
A contra, or offset, account that is coupled
The sum total of all deprecation expense recognized to date
Accumulated Other Comprehensive Income
Cumulative gains or losses reported in shareholders'
A firm that is being acquired.
A firm or individual that is acquiring something.
Adjustable rate preferred stock (ARPS)
Publicly traded issues that may be collateralized by mortgages and MBSs.
Adjusted present value (APV)
The net present value analysis of an asset if financed solely by equity
Advance material request
Very early orders for materials before the completion
After-tax real rate of return
Money after-tax rate of return minus the inflation rate.
Total quantity of goods and services demanded.
Aggregate Demand Curve
Combinations of the price level and income for which the goods and services market is in equilibrium, or for which both the goods and services market and the money market are in equilibrium.
Aggregate Expenditure Curve
Aggregate demand for goods and services drawn as a function of the level of national income.
A budgeting process using summary-level information to
Aggregate Production Function
An equation determining aggregate output as a function of aggregate inputs such as labor and capital.
Total quantity of goods and services supplied.
Aggregate Supply Curve
Combinations of price level and income for which the labor market is in equilibrium. The short-run aggregate supply curve incorporates information and price/wage inflexibilities in the labor market, whereas the long-run aggregate supply curve does not.
Process in corporate financial planning whereby the smaller investment proposals of each of the
A forceful and intentional choice and application of accounting principles
Aggressive Capitalization Policies
Capitalizing and reporting as assets significant portions of
Aggressive Cost Capitalization
Cost capitalization that stretches the flexibility within generally
Allocation base A measure of activity or volume such as labour
hours, machine hours or volume of production
American Depositary Receipts (ADRs)
Certificates issued by a U.S. depositary bank, representing foreign
Securities certificates issued in the U.S. by a transfer agent acting on behalf of the foreign
Amortization (Credit Insurance)
refers to the reduction of debt by regular payments of interest and principal in order to pay off a loan by maturity.
Amortizing interest rate swap
Swap in which the principal or national amount rises (falls) as interest rates
The process of attempting to infer the presence of potential problems
Yearly amount payable by a client for a policy or component.
Yearly record of a publicly held company's financial condition. It includes a description of the
The report required by the Stock Exchange for all listed companies, containing the company’s financial statements.
A report issued to a company’s shareholders, creditors, and regulatory
The fund return, for any 12-month period, including changes in unit value and the reinvestment of distributions, but not taking into account sales, redemption, distribution or other optional charges or income taxes payable by any unitholder that would reduce returns.
Annualized holding period return
The annual rate of return that when compounded t times, would have
Annuity in arrears
An annuity with a first payment on full period hence, rather than immediately.
An increase in the perceived or actual value of an asset.
Increase in the value of a currency.
Formal request for funds for capital investment project.
approximated net realizable value at split-off allocation
a method of allocating joint cost to joint products using a
Arbitrage-free option-pricing models
Yield curve option-pricing models.
Arithmetic average (mean) rate of return
Arithmetic mean return.
Arithmetic mean return
An average of the subperiod returns, calculated by summing the subperiod returns
Asian currency units (ACUs)
Dollar deposits held in Singapore or other Asian centers.
A common element of a financial plan that describes projected capital spending and the
Auction rate preferred stock (ARPS)
Floating rate preferred stock, the dividend on which is adjusted every
A section of an annual report containing the auditor's opinion about the veracity of the
authorized share capital
Maximum number of shares that the company is permitted to issue, as specified in the firm’s articles of incorporation.
Number of shares authorized for issuance by a firm's corporate charter.
The number of shares of stock that the company is legally authorized to sell.
The correlation of a variable with itself over successive time intervals.
Automated storage/retrieval system
A racking system using automated systems
Automatic Waiver of Premium
A benefit that automatically forfeits premium payments.
Elements of spending that do not vary systematically with variables such as GDP that are explained by the theory. See also exogenous expenditure.
Using past data to predict future data.
Average accounting return
The average project earnings after taxes and depreciation divided by the average
Average (across-day) measures
An estimation of price that uses the average or representative price of a
Average age of accounts receivable
The weighted-average age of all of the firm's outstanding invoices.
Average collection period, or days' receivables
The ratio of accounts receivables to sales, or the total
Average rate of return (ARR)
The ratio of the average cash inflow to the amount invested.
Balance sheet exposure
A system of non-financial performance measurement that links innovation, customer and process measures to financial performance.
balanced scorecard (BSC)
an approach to performance
The process of taking the balances from the bank statement and the general ledger and making adjustments so that they agree.
A comparison between the cash position recorded on a company’s
A computer message system linking major banks. It is used not for effecting payments, but as a
Base interest rate
related: Benchmark interest rate.
basic earnings per share (EPS)
This important ratio equals the net
Bonds that are not registered on the books of the issuer. Such bonds are held in physical form by
Before-tax profit margin
The ratio of net income before taxes to net sales.
Benchmark interest rate
Also called the base interest rate, it is the minimum interest rate investors will
Beneficiary (Credit Insurance)
The person or party designated to receive proceeds entitled by a benefit. Payment of a benefit is triggered by an event. In the case of credit insurance, the beneficiary will always be the creditor.
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