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http://www.thespreadbetcentre.com > Glossary > Accounting And Financial
accounting
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Days Sales Outstanding
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FASB
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First In First Out
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GAAP
general ledger
gross income
historical cost
immunization
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inactive asset
independent auditor
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Last In First Out
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capital employed
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1040 form
1099 B
1099 DIV
144 stock
20% cushion rule
25% rule
48 hour rule
Absolute Physical Life
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Accrual basis
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After-tax profit margin
Aggregation
Air Freight Consolidator
All in cost
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Antidilutive effect
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Asset Depreciation Range System
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Auditor's certificate
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Days in receivables
Days' sales in inventory ratio
Debt service coverage ratio
Dedicated capital
Dedicating a portfolio
Dedication strategy
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Depreciation tax shield
Differential disclosure
Dilution protection
Dilutive effect
Direct Claim
Direct costs of financialdistress
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Direct Purchase Plan
Disbursement float
Discontinued operations
Discretionary cash flow
Discretionary Proposition
Double declining balance depreciation
Double declining balance depreciation method DDB
Double dip lease
Double entrybookkeeping
Dupont system of financial control
Earning power
Earnings before taxes
Earnings price ratio
Earnings retention ratio
EBIAT
EBITD
EBT
Economic income
Economic Life
Economic rents
Emergency fund
Employee stock fund
Extinguish
FASB No. 52
FASB No. 8
Financial Accounting Standards Board FASB
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Firm's net value of debt
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Fixed asset turnover ratio
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Flow through method
Foreign base company income
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Forward looking multiple
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Fully diluted earnings per shares
General revenue
Generally Accepted Accounting Principles GAAP
Gross interest
Historical Cost Accounting Convention
Horizontal analysis
In substance defeasance
Income statement statement of operations
Indirect method
Inflexible expenses
Installment sale
Interest coverage test
Interest during construction
Internal measure
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Junior debt subordinate debt
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P2P
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PAC Bond
PAD
Painting thetape
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Private Export Funding Corporation
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Prudent manrule
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Regular way settlement
Regulatory surplus
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Remainderman
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Replicating portfolio
Report of Condition and Income
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Retention
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Rocket scientist
Rolling of Futures
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Same day substitution
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Shadow stock
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Standard Poor's Small Cap 600 Index
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Stock watcher NYSE
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Stockholder's report
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StockWatch
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Straight voting
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Stratified equity indexing
Stratified sampling approach to indexing
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Subaccount
Subject to opinion
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Subscription agreement
Super Majority
Super message
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Swap book
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Swap option
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Swing Trading
Syndicated Eurocreditloans
Synthetics
System Noise
Systematic
Target Leverage Ratio
Target payout ratio
Term premiums
Term structure of interest rates
Threshold for refinancing
TIGER
Tight
Tilted portfolio
Time series analysis
Time to maturity
Time until expiration
Time value of an option
Time value permium
Time weighted rate of return
Time Zone Arbitrage
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Timing option
Total revenue
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Trade debt
Trade draft
Trade flat
Transaction account
Transactions motive
Transferee
Transferor
Treasury certificates
Trust fund transaction
Two factor model
Two stateoption pricing model
Underinvestment problem
Usance
Usance Draft
Usance Letter of Credit
Utility function
Volume deleted
Weekend effect
Weight
Weighted average Coupon
Weighted average life
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Weighted averageportfolio yield
Weightedaverage remaining maturity
When distributed
White Noise
White sheets
Whoops
WI
Without Recourse Financing
Woody
Wraparound
Yankee CD
Yankee market
Yard
Year end dividend
Z score
Zaibatsu
Zero balance account ZBA
Zero bracket amount
Zero one integer programming
Zero prepayment assumption
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