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Definition of Rent expense
The amount of expense paid for the use of property.
That portion of the total income tax provision that is based on
For investment companies, the management fee and "other expenses,"
Net flow of goods, services, and unilateral transactions (gifts) between countries.
Value of cash, accounts receivable, inventories, marketable securities and other assets that
A bond selling at or close to par, that is, a bond with a coupon close to the yields currently
Amount owed for salaries, interest, accounts payable and other debts due within 1 year.
In Treasury securities, the most recently auctioned issue. Trading is more active in current
Current time to maturity on an outstanding debt instrument.
Under this currency translation method, all foreign currency balance-sheet and income
Indicator of short-term debt paying ability. Determined by dividing current assets by current
For bonds or notes, the coupon rate divided by the market price of the bond.
Related: Benchmark issues
The practice of reporting conflicting or markedly different information in official
Swap between two LIBO rates of interest, e.g. yen LIBOR for dollar LIBOR. Payments are
Profits in excess of the competitive level.
The percentage of the assets that were spent to run a mutual fund (as of the last annual
Charged to an expense account, fully reducing reported profit of that year, as is appropriate for
Annualized percentage difference between spot and forward rates.
Other current assets
Value of non-cash assets, including prepaid expenses and accounts receivable, due
Tax differential view ( of dividend policy)
The view that shareholders prefer capital gains over dividends,
Cash, things that will be converted into cash within a year (such as accounts receivable), and inventory.
Bills a company must pay within the next twelve months.
A ratio that shows how many times a company could pay its current debts if it used its current assets to pay them. The formula:
What was spent to run the non-sales and non-manufacturing part of a company, such as office salaries and interest paid on loans.
The total amount that was spent to run a company this year.
What was spent to run the sales part of a company, such as sales salaries, travel, meals, and lodging for salespeople, and advertising.
Those that vary with the amount of goods you produce or sell. These may include utility bills, labor, etc.
Amounts receivable by the business within a period of 12 months, including bank, debtors, inventory and prepayments.
Amounts due and payable by the business within a period of 12 months, e.g. bank overdraft, creditors and accruals.
The costs incurred in buying, making or producing goods and services.
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.
An expense account that represents the portion of the cost of an asset that is being charged to expense during the current period.
Costs involved in running the company.
The amount of expense incurred for the general operation of an office.
The amount paid to employees for services rendered; synonymous with salary expense and wage expense.
Payroll tax expense
The amount of tax associated with salaries that an employer pays to governments (federal, state, and local).
expenses that have been paid for but have not yet been used up; examples are prepaid insurance and prepaid rent.
The amount paid to employees for services rendered; synonymous with payroll expense and wage expense.
The amount paid to employees for services rendered; synonymous with salary expense and payroll expense.
accrued expenses payable
The account that records the short-term, noninterest-
Current refers to cash and those assets that will be turned
Current means that these liabilities require payment in
Calculated to assess the short-term solvency, or debt-paying
fixed expenses (costs)
expenses or costs that remain the same in amount,
Operating expenses that vary in proportion to
expenses that vary in close proportion to changes
expenses that change with changes in either sales volume
A measure of the ability of a company to use its current assets to
see simultaneous engineering
a cost that differs in amount among the alternatives being considered
a technique for avoiding competition by distinguishing a product or service from that of competitors through adding sufficient value (including quality and/or features) that customers are willing to pay
Typically the cash, accounts receivable, and inventory accounts on the
Under target costing concepts, this is the cost that would be applied to a
This is typically the accounts payable, short-term notes payable, and
The reduction in value of an asset as it is used for current company operations.
Any expense associated with the general, sales, and administrative
A company that retains control over one or more other companies.
An expenditure that is paid for in one accounting period, but which
Annual coupon payments divided by bond price.
That part of the balance of payments accounts that records demands for and supplies of a currency arising from activities that affect current income, namely imports, exports, investment income payments such as interest and dividends, and transfers such as gifts, pensions, and foreign aid.
A variable like GDP is measured in current dollars if each year's value is measured in prices prevailing during that year. In contrast, when measured in real or constant dollars, each year's value is measured in a base year's prices.
The percentage return on a financial asset based on the current price of the asset, without reference to any expected change in the price of the asset. This contrasts with yield-to-maturity, for which the calculation includes expected price changes. See also yield.
The value of consumption services obtained by owning one's house rather than having to pay rent.
Interest Rate Differential
The interest rate on our financial assets minus the interest rate on a foreign country's financial assets.
Current Tax Payment Act of 1943
A federal Act requiring employers to withhold income taxes from employee pay.
Deferred Income Tax Expense
That portion of the total income tax provision that is the result
Income Tax Expense
See income tax provision.
Cash and other company assets that can be readily turned into cash within one year.
Debts or other obligations coming due within a year.
Current assets divided by current liabilities. This ratio indicates the extent to which the claims of short-term creditors are covered by assets expected to be converted to cash in the near future.
Cost of doing business which does not change with the volume of business. Examples might be rent for business premises, insurance payments, heat and light.
management expense ratio (MER)
The total expenses expressed as an annualized percentage of daily average net assets. MER does not include brokerage fees and commissions, which are also payable by the Fund.
The amount of money the company must spend on overhead, distribution, taxes, underwriting the risk and servicing the policy. It is a factor in calculating premium rates.
Debt-service coverage ratio
Earnings before interest and income taxes plus one-third rental charges, divided
Generic types of assets, liabilities, income or expense that are common to all businesses and
A method of preparing the operating section of the Statement of Cash Flows that does not use the company’s actual cash inflows and cash outflows, but instead arrives at the net cash flow by taking net income and adjusting it for noncash expenses and the changes from last year in the current assets and current liabilities.
This term has two quite different meanings. First, it may
negative cash flow
The cash flow from the operating activities of a business
A methodology under which all manufacturing costs are assigned
Spoilage arising from the production process that exceeds the normal
Expenditures that are accounted for as assets to be amortized
Income Tax Provision
The expense deduction from pretax book income reported on the
A difference between pretax book income and taxable income that
The cost of holding inventory, which can include insurance,
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.
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