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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

A
Above the line 
Absolute priority rule
Absorbed
Accelerated depreciation 
Accounting rate of return (ARR) 
Accounting standards 
Accounting Standards Board (ASB)
Accounts payable
Accounts receivable
Accrual basis accounting
Accrued expense
Accumulated depreciation
Accumulated earnings/accumulated earnings tax
Acid test ratio
Acquisition
Acquisition/acquisition cost
Acquisition evaluation 
ACRS
Activity-based costing
Activity-based management (ABM)
Adjustable-rate mortgage (ARM) and adjustable rate preferred stock (ARP)
Adjusted balance method
Adjusted basis
Adjusted book value (modified book value)
Adjusting entry
Advising Bank 
Allowance for depreciation and for doubtful accounts
Amortisation
Angel investor
Annual report
Annualize
Annuity
Anti-trust laws
Appreciation
Appropriation
Arbitrage
Asset
Asset coverage
Asset management
Asset stripping
Asset to equity ratio
Asset valuation 
Audit
Audit trail
Auditing standards
Auditor
Auditor's report
Automated Broker Interface (ABI)
Average Accounting Return (AAR)
Average collection period
Average cost
Average rate of return (ARR)

B
Bad debt
Bad debt reserve
Balance
Balance of payments
Balance of payments accounts
Balance sheet
Balanced budget
Bank Advisory Committee
Bank for International Settlements (BIS)
Bank rate
Banker's draft
Barometer
Barter
Base interest rate
Basket
Beige book
Below the line
Bid costs 
Bilateral clearing agreement
Bill of exchange
Bill of loading (BOL)
Bill of materials (BOM)
Billing cycle
Blind entries
Blocked currency
Bond
Book inventory
Book profit
Book value
Bookkeeping
Bottom line 
Breakeven analysis and the breakeven point 
Bridging loans 
Budget deficit/surplus 
Burn rate 
Broad money
Budget deficit/surplus
Burn rate
Business cycle
Buyer's market
Buying power

C
Capacity
Capacity utilisation rate
Capex
Capital
Capital account
Capital appreciation
Capital efficiency
Capital employed
Capital expenditure
Capital flight
Capital formation
Capital gain/capital loss 
Capital growth
Capital investment
Capital lease 
Capital net worth
Capitalisation
Capitalism
Carriage and insurance paid (CIP)
Carriage paid to (CPT)
Cash against documents 
Cash asset ratio 
Cash basis
Cash budget
Cash cycle/cash conversion cycle
Cash flow/cash flow statement
Cash in advance (CIA)
Cash to asset radio
Central Bank
Charge off (bad debt)
Clearing house 
Coincidence indicator
Commercial invoice 
Compensatory and contingency financing facility (CCFF)
Compound annual growth rate (CAGR)
Consumer Price Index (CPI) (US)
Contagion
Contra account
Contraction
Contribution/contribution margin
Convertible loan stock
Corporation stock
Corporation tax
Cost accounting
Cost and freight (CFR)
Cost, insurance and freight (CIF)
Cost of capital
Cost of goods sold (COGS)
Cost of sales
Costing systems
Cost-plus pricing
Credit reference
Credit risk insurance
Credit squeeze
Credit tranche
Creditor
Creditor's payment period 
Current account
Current account deficit/surplus
Current assets 
Current cost accounting
Current liabilities
Current ratio
Current yield
Cyclical stock

D
Date of payment
Date of record
Days payable
Days receivable
Day's Sales Outstanding (DSO)
Debenture
Debit
Debit note
Debt ratio
Debt service coverage 
Debt to equity ratio
Debt to total assets ratio
Debtor
Debtor's collection period 
Debtor's turnover
Declaration date
Declining balance method
Defensive interval
Deferred charge
Deferred credit
Deferred revenue
Deferred tax
Deficit
Deficit financing 
Deficit net worth
Deficit spending
De-gearing
Deposit multiplier
Depreciation
Devaluation
Development bank 
Diminishing balance method
Diminishing return
Direct cost 
Directly unproductive profit-seeking activities 
Dirty float system
Disbursement
Disbursing agent
Discount rate
Discounted cash flow
Discretionary expense
Disposable income Distribution 
Distribution date
Distribution period
Dividend
Dividend capture
Dividend claw-back
Dividend clientele
Dividend discount model
Dividend in arrears
Dividend payout ratio
Dividend rate
Dividend reinvestment plan (DRIP)
Dividend requirement
Dividend rollover plan
Dividend yield
Dividends payable
Dividends-received deduction
Dollarization
Double budget
Double entry
Double taxation
Double-declining balance depreciation method
Double-entry bookkeeping
Dutch disease

E
Earning asset
Earnings per share (EPS)
Earnings report
EBIDTA
Economic value added (EVA) 
Economies of scale 
Effective debt
Effective par
Efficiency ratio
Employer Cost Index (ECI)
Employment Cost Index (ECI)
Entitlements
Equity
Equity method
Euro
Euro-12
Euro bonds
Eurocreep
Eurocurrency
Eurodollar 
European Bank for Reconstruction and Development 
European Central Bank (ECB)
European Investment Bank (EIB)
European Monetary and Cooperation Fund (EMCF)
European Monetary Institute (EMI)
European Monetary System (EMS)
European System of Central Banks (ESCB)
Evidence account
Exchange control
Exchange rate
Exchange Rate Mechanism (ERM)
Ex-date
Ex-dividend
Ex-dividend date
EXIMBANK
Expansion
Expenditure
Expenses
Export credit agency
Export Credit Guarantee Department (ECGD)
Export-Import bank of the US (EXIMBANK)
Export revolving line of credit Extended Fund Facility (EFF)
Externalities
Extraordinary item

F
Factor
Factoring
Factors of production
Financial Accounting Standards Board (FASB)
Financial asset
Financial capital
Financial condition
Financial economies of scale
Financial engineering 
Financial statement
Financial structure
Financial structure and management of foreign projects 
First in, first out (FIFO)
Fiscal
Fiscal agent
Fiscal policy
Fiscal year
Fixed asset
Fixed asset turnover ratio 
Fixed budget 
Fixed cost
Fixed exchange rate 
Fixed-charge coverage ratio
Flexible budget 
Floating exchange rate 
Forecasting
Foreign debt crisis 
Foreign exchange market 
Forfaiting
Fractional reserve banking
Fractional share
Free cash flow
Free enterprise
Free market
Free market price
Free trade
Freely convertible currency 
Fronting loan 
Fully depreciated 
Fundamental analysis 

G 
G-7
Gearing ratios 
General and administrative overhead 
General ledger 
Generally accepted accounting principles/procedures (GAAP)
Going concern
Goodwill
Gross domestic product (GDP) 
Gross fixed capital formation
Gross income
Gross margin
Gross national product (GNP)
Gross profit
Gross profit margin (ratio)
Gross revenue
Gross sales
Group accounts
Growth stock
Guaranteed stock
Guarantor

H
Hard currency
Hedge fund
Hidden asset
Historical cost

I
Illegal dividend
Immunization
Impairment
Imprest 
Inactive asset 
Incentives 
Income
Income and expenditure account
Income coverage
Income distribution
Income statement
Income stock
Independent auditor
Index-linked 
Indicated dividend
Indicated yield
Indicator
Indirect costs
Inflation
Inflation accounting
Inflation rate 
Intangible asset
Interest coverage ratio
Interim dividend
Interim statement
Internal forward rate
International Accounting Standards Committee (IACS)
International Bank for Reconstruction and Development
International Banking Act
International Finance Corporation
International Monetary Fund (IMF)
International monetary system
Inventory
Investment appraisal
Investment flows
Invisible asset 
Invisibles 
Invoice
Invoice discounting
Invoice or bill presentation 

J 
J curve 
Job costing 

K
Kickback
Kiting

L
Labour burden
Lagging indicator
Last in, first out (LIFO)
Law of one price 
Leading indicator 
Leasing
Ledger
Letter of credit Leverage
Liability
Life-for-like 
Liquidation
Liquidation value
Liquidity ratio

M
MACRS (modified ACRS)
Management accounting
Manufacturing overhead
Margin
Market basket
Margin of safety
Mark-up
Master budget 
Medium of exchange
Mercantilism 
Merchant services 
Misfeasance 
Modified ACR
Modified book value
Modified cash basis
Monetarism
Monetary policy
Money supply
Mortgage Multiplier effect

N
National Association of Purchasing Managers index (NAPM index)
Negative net worth
Net assets
Net book value
Net capital
Net cash flow
Net current assets
Net domestic product
Net earnings
Net foreign investment
Net income
Net income multiplier
Net interest margin
Net investment
Net liquid assets
Net margin
Net operating income
Net operating margin
Net present value (NPV)
Net profit
Net profit margin
Net profit margin ratio
Net quick assets
Net realizable value 
Net revenue 
Net sales
Net surplus
Net tangible assets
Net worth
Non-cash expense
Nonconvertible currency
Non-cumulative preferred share
Non-current assets
Non-current liabilities
Non-financial asset
Non-ledger asset
Non-negotiable instrument
NOPAT

O
Off the books
Off-balance-sheet financing
Offshore banking unit
Omitted dividend
One-time charge
Operating asset
Operating budget
Operating cash flow
Operating costs
Operating cycle
Operating income
Operating leverage (gearing)
Operating margin
Operating profit
Operating rate
Operating ratio
Operational gearing
Opportunity cost
Option
Optional dividend
Ordinary share
Original cost
Other current assets
Other long term liabilities
Outgo
Outlay
Outsourcing
Overbought
Overcapacity
Overcapitalization
Overdraft
Overhead
Overhead ratio
Overinvestment
Oversubscription
Overtrading
Owner's equity

P
Participating dividend
Participating preferred stock
Partly paid share 
Payable date
Payables
Payback
PAYE (Pay As You Earn)
Payee/payer
Paying agent
Payment date
Payment processing
Payment systems
Payout
Payout period
Payout ratio
Payroll processing
Pegged exchange rate
Permanent capital
Petty cash 
Pioneering costs 
Plant
Ploughback
Pooled fund
Pooling of interests
Portfolio
Portfolio management
Porfolio theory
Portfolio tracking 
Portfolio turnover
Posting
Pre-acquisition profit
Predatory pricing
Pre-depreciation profit 
Preference share 
Preferred debt
Preferred stock
Prepaid expense 
Present value
Pre-tax profit margin
Price elasticity
Price index
Price to book ratio
Price to cash flow ratio
Price to net tangible assets ratio
Prior preferred stock
Private sector
Privatization
Pro forma
Productivity
Profit
Profit and loss account
Profit and loss statement
Profit before interest and tax
Profit centre
Profit margin
Profit sharing
Project accounting (PA)
Public sector
Purchase acquisition

Q
Qualified opinion
Quantize
Quarterly report
Quick assets
Quick ratio

R
Real asset
Real capital
Real profit and loss 
Receivables/receivables turnover
Receiver 
Recession
Recognise
Record date
Recovery
Reducing balance depreciation
Refinancing
Re-flation
Reinvestment
Reinvestment date
Replacement cost/replacement cost accounting/replacement cost assurance
Replacement value
Reserves
Residual value Retail Price Index (RPI)
Retail sales index
Retained earnings
Retained profits 
Retention rate
Return on assets (ROA)
Return on capital employed (ROCE) ratio
Return on equity (ROE) ratio
Return on invested capital (ROIC)
Return on investment (ROI)
Return on investment (ROI) ratio
Return on sales (ROS)
Return on total assets (ROTA)
Revaluation reserve 
Revenue
Revenue reserve 
Reverse leverage
Rights issues 
Risk adjusted return
Royalty
Run rate

S
Sale and leaseback
Sales
Sales ledger
Salvage value
Same-store sales
SAYE
Second preferred stock
Secular
Securities and Exchange Commission (SEC)
Security
Selling, general and administrative expenses (SGA)
Share capital
Shareholder
Shareholder of record
Shareholder value
Shareholder value analysis (SVA)
Shareholders' equity
Share premium account
Shareholder value analysis (SVA)
Shipping terms
Shortage cost
Short-term assets 
Shrinkage
Single-entry bookkeeping
Soft currency 
Soft loan
Special dividend
Special drawing rights 
Squeeze
Standard cost
Stated value
Statement of condition
Sterilization
Stock
Stock dividend
Stock split Stock turnover ratio 
Stockholder
Stockholder of record
Stockholders' equity
Straight-line depreciation
Stranded asset
Sum-of-the-Years'-Digits Method
Surplus
Swap rate
Systematic risk
Systemic risk 

T
Tangible asset
Tangible net worth
Tax arbitrage 
Tax haven 
Tight monetary policy
Times interest earned
Top line
Total absorption costing 
Total asset turnover ratio 
Total assets 
Total cost
Total return
Trading dividends
Transaction
Transaction exposure 
Treasury management 
Trial balance
Trickle-down theory
Turnover 

U
Un-appropriated profit 
Un-audited opinion
Undersubscription 
Unleveraged
Unpaid dividend
Unqualified opinion
Unrealized

V
Valuation reserve
Value Added Tax (VAT)
Variable costs 
Variance 
Velocity
Venture capital

W
Warranty
Wash sale 
Wasting asset 
Winding up 
Working capital
World Bank
World Federation of Development Financing Institutions (WFDFI)
Write down
Write up
Write-off
Written-down value

X Y Z
Year-over-year
Year-To-Date (YTD)
Yield
Yield advantage
Yield management 
Zero-base budgeting