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Definition of Stockpoint
An inventory storage area used for short-term inventory staging.
A secured loan that gives the lender a lien against all the borrower's inventories.
A measure of the goodness of fit of the relationship between the dependent and
The average number of days' worth of sales that is held in inventory.
Liability-matching models that assume that the liability payments and the asset cash
Withdrawal of funds from a financial institution in order to invest them directly.
A non-underwritten Euronote issued directly to the market. Euro-
Institutions that provide the market function of matching borrowers and lenders or
spread The spread between the interest rate offered in two sectors of the bond market for
An exchange of one bond for another based on the manager's projection of a
Typically 1-10 years.
Investment through a financial institution. Related: disintermediation.
For companies: Raw materials, items available for sale or in the process of being made ready for
A secured short-term loan to purchase inventory. The three basic forms are a blanket
The ratio of annual sales to average inventory which measures the speed that inventory
Systems that schedule materials/inventory to arrive exactly as they are
Liquidity theory of the term structure
A biased expectations theory that asserts that the implied forward
In accounting information, one year or greater.
Value of property, equipment and other capital assets minus the depreciation. This is an
An obligation having a maturity of more than one year from the date it was issued. Also
Indicator of financial leverage. Shows long-term debt as a proportion of the
Long-term debt ratio
The ratio of long-term debt to total capitalization.
Long-term financial plan
Financial plan covering two or more years of future operations.
Amount owed for leases, bond repayment and other items due after 1 year.
Long-term debt to equity ratio
A capitalization ratio comparing long-term debt to shareholders' equity.
A corporate debt instrument that is continuously offered to investors over a period of
Other long term liabilities
Value of leases, future employee benefits, deferred taxes and other obligations
If an investor thinks the price of a stock is going down, the investor could borrow the stock from
One who has sold a contract to establish a market position and who has not yet closed out this position
Bonds with short current maturities.
See: unmatched book.
The sale of a futures contract(s) to eliminate or lessen the possible decline in value ownership of
This is the total number of shares of a security that investors have borrowed, then sold in the
Occurs when a person sells stocks he or she does not yet own. Shares must be borrowed,
Selling a security that the seller does not own but is committed to repurchasing eventually. It is
Establishing a market position by selling a security one does not own in anticipation of the price
A situation in which a lack of supply tends to force prices upward.
A straddle in which one put and one call are sold.
Costs that fall with increases in the level of investment in current assets.
The risk of falling short of any investment target.
Short-run operating activities
Events and decisions concerning the short-term finance of a firm, such as
Short-term financial plan
A financial plan that covers the coming fiscal year.
Short-term investment services
Services that assist firms in making short-term investments.
Short-term solvency ratios
Ratios used to judge the adequacy of liquid assets for meeting short-term
Short-term tax exempts
short-term securities issued by states, municipalities, local housing agencies, and
Often referred to as bullet-maturity bonds or simply bullet bonds, bonds whose principal is
Term Fed Funds
Fed Funds sold for a period of time longer than overnight.
Term life insurance
A contract that provides a death benefit but no cash build-up or investment component.
A bank loan, typically with a floating interest rate, for a specified amount that matures in between
Provides a death benefit only, no build-up of cash value.
A repurchase agreement with a term of more than one day.
Term to maturity
The time remaining on a bond's life, or the date on which the debt will cease to exist and
Excess of the yields to maturity on long-term bonds over those of short-term bonds.
A closed-end fund that has a fixed termination or maturity date.
The value of a bond at maturity, typically its par value, or the value of an asset (or an entire
Terms of sale
Conditions on which a firm proposes to sell its goods services for cash or credit.
Terms of trade
The weighted average of a nation's export prices relative to its import prices.
The number of times a company sold out and replaced its average stock of goods in a year. The formula is:
Bills that are payable in more than one year, such as a mortgage or bonds.
The value of the products that a retailing or wholesaling company intends to resell for a profit.
Goods bought or manufactured for resale but as yet unsold, comprising raw materials, work-in-progress and finished goods.
Amounts owing after more than one year.
The cost of the goods that a company has available for resale.
Periodic inventory system
An inventory system in which the balance in the inventory account is adjusted for the units sold only at the end of the period.
Perpetual inventory system
An inventory system in which the balance in the inventory account is adjusted for the units sold each time a sale is made.
A term describing the loss of products from inventory
inventory turnover ratio
The cost-of-goods-sold expense for a given
Refers to making an entry, usually at the close of a
Inventory Turnover Ratio
Provides a measure of how often a company's inventory is sold or
coefficient of determination
a measure of dispersion that
dollar days (of inventory)
a measurement of the value of inventory for the time that inventory is held
predetermined overhead rate
an estimated constant charge per unit of activity used to assign overhead cost to production or services of the period; it is calculated by dividing total budgeted annual overhead at a selected level of volume or activity by that selected measure of volume or activity; it is also the standard overhead application rate
a streamlined system of inventory
The annualized one-period interest rate.
Short sale, short position
The sale of a security or financial instrument not
The relationship between the yields on fixed-interest
The beginning inventory for a period, plus the amount at the end of
The amount of money invested in inventory, as per a company’s
Finished goods inventory
Goods that have been completed by the manufacturing
A debt for which payments will be required for a period of more than
Moving average inventory method
An inventory costing methodology that calls for the re-calculation of the average cost of all parts in stock after every purchase.
A system that continually tracks all additions to and deletions
Raw materials inventory
The total cost of all component parts currently in stock that
inventory that has been partially converted through the
Firm that raises money from many small investors and provides financing to businesses or other
Costs incurred from shortages in current assets.
The sale of an investment, particularly by someone who does not yet own it.
terms of sale
Credit, discount, and payment terms offered on a sale.
Any institution, such as a bank, that takes deposits from savers and loans them to borrowers.
The process whereby financial intermediaries channel funds from lender/savers to borrower/spenders.
A good used in producing another good.
Goods that a firm stores in anticipation of its later sale or use as an input.
See term to maturity.
An interest-earning bank deposit that cannot be withdrawn without penalty until a specific time.
Term to Maturity
Period of time from the present to the redemption date of a bond.
Term Structure of Interest Rates
Relationship among interest rates on bonds with different terms to maturity.
Terms of Trade
The quantity of imports that can be obtained for a unit of exports, measured by the ratio of an export price index to an import price index.
Additional pay due to an employee whose employment is
Average-Cost Inventory Method
The inventory cost-flow assumption that assigns the average
Cash Flow Provided or Used from Financing Activities
Cash receipts and payments involving
Cash Flow Provided or Used from Investing Activities
Cash receipts and payments involving
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