Accounting Dictionary

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

Terms Starting With A

Absorption Costing
Accounts Payable
Accounts Receivable
Accrual Accounting
Accrued Dividend
Accrued Expenses
Accrued Interest
Accrued Liability
Acid-Test Ratio (Quick Ratio)
Activity Ratio
Activity-Based Budgeting
Activity-Based Costing (ABC)
Actuarial Gain/Loss
Actuarial Valuation
Adjusted Trial Balance
Adverse Opinion
AI in Auditing
Allowance for Doubtful Accounts
Amortization
Annual Report
Anti-Bribery Compliance
Anti-Money Laundering (AML)
Audit Trail

Terms Starting With B

Backdoor Listing
Backwardation
Bad Debt
Balance Sheet
Balloon Payment
Bank Reconciliation
Base Erosion and Profit Shifting (BEPS)
Behavioral Accounting
Black Swan Event
Black-Scholes Model
Blue Sky Laws
Bonds Payable
Book Value
Break-Even Point
Business Combination
Business Interruption Insurance

Terms Starting With C

Capital Expenditure (CapEx)
Carbon Accounting
Carbon Credit Trading
Cash Basis Accounting
Cash Conversion Cycle
Cash Flow Statement
Chapter 11
Chart of Accounts
Circular Economy Accounting
Climate-Related Financial Disclosures (TCFD)
Code of Ethics
COGS
Common Stock
Contributed Surplus
Contribution Margin
Cross-Currency Swap
Crowdfunding Accounting
Crypto Asset Valuation
Crypto Winter
Cryptocurrency Accounting
Current Ratio
Cybersecurity Accounting
Cyclical Adjustment
Cyclical Stock

Terms Starting With D

Dark Costs
Data Privacy Compliance
Days Sales Outstanding (DSO)
Debenture Redemption Reserve
Debentures
Debt Covenants
Debt Overhang
Debt Restructuring
Debt Service Coverage Ratio (DSCR)
Debt-for-Equity Swap
Debt-to-Equity Ratio
Deferred Revenue
Deferred Tax Asset Valuation Allowance
Depletion
Depreciation
Derivatives
Digital Asset Depreciation
Dirty Price
Dividends
Double-Entry Bookkeeping
Dupont Analysis
Dynamic Discounting

Terms Starting With E

Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring Costs (EBITDAR)
Earnings Management
Earnings Quality
Earnings Stripping
EBITDA
Economic Depreciation
Economic Moat
Economic Order Quantity (EOQ)
Economic Value Added (EVA)
Embedded Derivative
EPS
Equity
Equity Multiplier
ESG Reporting
Ethical Investing
Ethical Sourcing Costs
Externality Costs
Extraordinary Items

Terms Starting With F

Fair Trade Accounting
Fair Value
FASB (Financial Accounting Standards Board)
Fiduciary Accounting
Fiduciary Duty
FIFO
Financial Engineering
Financial Leverage
Force Majeure
Forward Contract
Fraud Triangle
Frictional Unemployment Costs
Functional Currency
Fungible Tokens

Terms Starting With G

GAAP
GDPR Compliance Costs
Ghost Asset
Gig Economy Accounting
Global Minimum Tax
Going Concern
Going Concern Disclosure
Going Public
Goodwill
Goodwill Impairment
Green Bonds
Greenwashing
Grey Market
Gross Profit

Terms Starting With H

Haircut
Healthcare Accounting
Hedge Fund Accounting
Hedging
Historical Cost
Hive-Up
Horizontal Integration
Human Capital Accounting
Hybrid Security
Hyperinflation Accounting
Hypothecation

Terms Starting With I

ICO Accounting
IFRS 16
IFRS 17
Illiquid Assets
Illiquidity Discount
Impact Investing
Impaired Loan
Impairment
Implied Volatility
Income Statement
Incremental Budgeting
Incremental Cash Flow
Intellectual Property Valuation
Intercompany Loan
Interest Rate Swap
Inventory Turnover
Inventory Write-Down

Terms Starting With J

J-Curve Effect
J-SOX
Job Costing
Job Order Costing
Joint Cost
Journal Entry
Judgment Proof
Judgmental Sampling
Judicial Foreclosure
Judicial Liquidation

Terms Starting With K

Kaizen Costing
Key Audit Matters (KAM)
Key Audit Partner
Key Money
Key Person Insurance
Keyman Risk
Kiting
Knowledge Economy Assets
KPI
KPI Dashboard

Terms Starting With L

Learning Curve Costing
Lease Accounting (ASC 842)
Leasehold Improvements
Leverage Ratio
Leveraged Loan
Leveraged Recapitalization
Liabilities
LIFO
Liquidity Coverage Ratio (LCR)
Liquidity Pool
Liquidity Premium
Liquidity Risk
Lower of Cost or Market (LCM)

Terms Starting With M

Machine Learning in Auditing
Margin Call
Margin of Safety
Mark-to-Market (MTM)
Matching Principle
Material Adverse Change (MAC)
Material Flow Cost Accounting
Material Weakness
Materiality
Microaccounting
Microfinance Accounting
Monetary Policy Impact

Terms Starting With N

Negative Goodwill
Negative Pledge Clause
Negative Working Capital
Negotiated Transfer Pricing
Net Income
Net Present Value (NPV)
Niche Auditing
Non-Operating Income
Non-Performing Loan (NPL)
Non-Refundable Tax Credit

Terms Starting With O

Off-Balance Sheet Financing
Off-Balance Sheet Risk
Offshore Accounting
Offtake Agreement
Open-Book Accounting
Operating Cash Flow
Operating Expenditure (OpEx)
Operating Lease
Operating Leverage Effect
Operational Auditing
Operational Risk

Terms Starting With P

Pari Passu
Pari-Passu Clause
Participating Preferred Stock
Percentage of Completion Method
Permanent Establishment
Predictive Accounting
Predictive Analytics
Predictive Costing
Preferred Stock
Prepaid Expense
Present Value (PV)
Proxy Fight
Proxy Voting
Purchase Price Allocation

Terms Starting With Q

Qualified Audit
Qualified Audit Opinion
Qualified Auditor
Qualified Dividend
Qualified Institutional Buyer (QIB)
Qualitative Audit
Quality Control (Audit)
Quantitative Easing Impact
Quantum Meruit
Quasi-Reorganization
Quick Ratio

Terms Starting With R

Real-Time Reporting
Recapitalization
Recourse Loan
Regulatory Arbitrage
Regulatory Capital
Regulatory Capital Buffer
Regulatory Risk
Retained Earnings
Return on Capital Employed (ROCE)
Right of Offset
Risk-Adjusted Return
Robotic Process Automation (RPA)
ROE

Terms Starting With S

Sarbanes-Oxley Act (SOX)
Scope 3 Emissions
SG&A (Selling, General & Administrative)
Sinking Fund
Sovereign Risk
Special Dividend
Special Purpose Vehicle (SPV)
Standard Costing
Strategic Cost Management
Supply Chain Finance
Sustainable Costing
Sweat Equity
Synthetic Lease

Terms Starting With T

Tactical Asset Allocation
Tangible Common Equity (TCE)
Tangible Net Worth
Tax Amortization Benefit
Tax Shield
Tax Treaty
Term Loan
Throughput Accounting
Tokenization
Tombstone
Toxic Asset
Transfer Pricing
Treasury Stock
Trial Balance
Triple Entry Accounting

Terms Starting With U

Umbrella Liability
Unbilled Revenue
Unclaimed Property
Underwater Option
Unearned Revenue
Unrealized Appreciation
Unsecured Creditor
Unsecured Loan
Unsystematic Risk
Upstream Guarantee

Terms Starting With V

Value at Risk (VaR)
Value Chain Analysis
Value-Based Pricing
Variable Costs
Variance Analysis
Venture Capital Accounting
Venture Debt
Venture Philanthropy
Vertical Integration
Volatility Smile

Terms Starting With W

Warehouse Receipt
Warrant
Warranty Reserve
Wash Sale
Waterfall Payment
Whistleblower Bounty
Whistleblower Policy
White-Collar Crime
Windfall Tax
Working Capital
Working Capital Management

Terms Starting With X

X-Efficiency
XBRL
XBRL Taxonomy
Xenocurrency
Xenocurrency Accounting
Xenodochial Currency
XVA (X-Value Adjustment)
XVA Adjustments (CVA, DVA, FVA)
XVA Framework

Terms Starting With Y

Year-End Close
Yield
Yield Burning
Yield Curve Application
Yield Curve Control
Yield Curve Inversion
Yield Farming
Yield Pickup
Yield to Maturity (YTM)
Yield-to-Call
Yield-to-Worst

Terms Starting With Z

Zero-Based Budgeting
Zero-Based Budgeting (ZBB)
Zero-Coupon Bond
Zero-Coupon Convertible Bond
Zero-Rated Supply
Zombie Bankruptcy
Zombie Company
Zombie Debt
Zombie ETF
Zombie Fund
Zombie IPO
Zoning Cost Allocation