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InvestingAnswers Financial Dictionary
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Fundamental Analysis
Depreciated Cost
10-K
12b-1 Fee
52-Week High
52-Week Low
Abnormal Rate of Return
Abnormal Return
Accelerated Depreciation
Accounting Earnings
Accounts Payable
Accounts Receivable
Accrual Accounting
Accumulated Earnings
Acid-Test Ratio
Actual Return
Allowance for Doubtful Accounts (ADA)
Altman's Z-Score
Appraisal Ratio
Arbitrage Pricing Theory (APT)
Arithmetic Mean
Arithmetic Mean Average
Asset Management
Asset Turnover Ratio
Average Annual Growth Rate (AAGR)
Average Annual Return (AAR)
Bad Debt
Balance Sheet
Barclays Capital U.S. Aggregate Bond Index
Beta
Bond Equivalent Yield (BEY)
Book Value
Bottom Line
Bottom-Up Investing
Breadth of Market Theory
Bull/Bear Ratio
Business Model
Capital Asset Pricing Model (CAPM)
Capital Expenditures
Capitalize
Cash Accounting
Cash and Cash Equivalents (CCE)
Cash Budget
Cash Conversion Cycle
Cash Cow
Cash Flow
Cash Flow After Taxes (CFAT)
Cash Flow from Financing Activities
Cash Flow from Investing Activities
Cash Flow from Operating Activities
Cash Flow per Share
Cash Flow Return on Investment
Cash Flow Statement
Cash Flow to Capital Expenditures
Chartered Financial Analyst (CFA)
CNN Effect
Consolidated Financial Statements
Consumer Staples
Core Earnings
Cost of Capital
Cost of Goods Sold (COGS)
Coverage Ratio
Credit Rating
Current Assets
Current Ratio
Cyclical Industry
Days Sales Outstanding (DSO)
Debt-to-Equity Ratio
Discounted Cash Flow (DCF) Analysis
Divestiture
Dividend Payout Ratio
Double Bottom
Dow Jones Industrial Average (DJIA)
Dow Theory
Due Diligence
DuPont Analysis
DuPont Identity
Earned Surplus
Earning Assets
Earning Potential
Earnings Before Interest and Depreciation (EBID)
Earnings Before Interest and Taxes (EBIT)
Earnings Before Interest, Depreciation and Amortization (EBIDA)
Earnings Before Interest, Tax, Depreciation and Amortization (EBITDA)
Earnings Before Interest, Tax, Depreciation, Amortization and Exploration (EBITDAX)
Earnings Before Interest, Tax, Depreciation, Amortization, and Restructuring or Rent Costs (EBITDAR)
Earnings Before Interest, Taxes, Depreciation, Amortization and Exceptional Items (EBITDAE)
Earnings Estimate
Earnings Per Share (EPS)
Earnings Yield
Economic Profit
Economic Value Added (EVA)
Emerging Markets Fund
Enterprise Value
Excess Return
Extraordinary Item
Fair Value
Falling Knife
Financial Analyst
First In, First Out (FIFO)
Fiscal Year
Fixed Costs
Float
Forward Earnings
Free Cash Flow
Free Cash Flow per Share
Front-End Load
Fund Manager
Fundamental Analysis
Funds from Operations (FFO)
Goodwill Impairment
Goodwill-to-Assets Ratio
Growth Company
Headline Earnings
Impairment
Income from Operations
Income Statement
Income Tax
Income-Oriented ETF
Initial Public Offering (IPO)
Insolvency
Intangible Asset
Interest Coverage Ratio
Intrinsic Value
Inventory
Investment Management
Issued Shares
January Barometer
Kicking the Tires
Level-Load
Liquidity Risk
Load
Loan Loss Provision
Loan Loss Reserves
Long-Term Debt
Market Average
Market Breadth
Market Capitalization
Market Dynamics
Market Momentum
Market Perform
Market Risk
Market Share
Market Timing
Market Value of Equity
Market versus Quote (MVQ)
Marketable Securities
Mature Industry
Mean
Minor Downtrend
Minor Uptrend
Monetize
Morningstar Risk Rating
Negative Equity
Negative Gap
Negative Return
Negative Volume Index (NVI)
Net Assets
Net Book Value
Net Cash Flow
Net Current Asset Value Per Share (NCAVPS)
Net Debt
Net Debt Per Capita
Net Income
Net Income After Taxes (NIAT)
Net Investment Income
Net Loss
Net Operating Loss (NOL)
Net Operating Profit After Tax (NOPAT)
Net Operating Profit Less Adjusted Taxes (NOPLAT)
Net Present Value (NPV)
Net Present Value Rule
Net Profit
Net Profits Interest
Net Receivables
Net Worth
New York Stock Exchange (NYSE)
Non-Cash Charge
Non-Operating Asset
Nonperforming Assets
Nonperforming Loan
Off Balance Sheet
Operating Cash Flow Demand (OCFD)
Operating Cash Flow Margin
Operating Cash Flow Ratio
Operating Company/Property Company (Opco Propco)
Operating Earnings
Operating Expense
Operating Expense Ratio (OER)
Operating Income
Operating Income Before Depreciation and Amortization (OIBDA)
Operating Lease
Operating Leverage
Operating Margin
Operating Netback
Operating Profit
Operating Ratio
Operating Revenue
Original Cost
Orphan Stocks
Outstanding Shares
Overhead
Overvalued
Payout Ratio
Personal Consumption Expenditures (PCE)
Personal Income
Personal Income and Outlay Report
Price Continuity
Price Discovery
Price Efficiency
Price Improvement
Price Maker
Price Multiple
Price per Flowing Barrel
Price-Based Option
Price-Earnings Relative
Price-to-Book Ratio (P/B)
Price-to-Cash Flow Ratio (P/CF)
Price-to-Free Cash Flow Ratio (P/FCF)
Price-to-Innovation-Adjusted Earnings Ratio
Price-to-Research Ratio
Price-to-Tangible Book Value Ratio
Price-Weighted Index
Profit & Loss (P&L) Statement
Profit Center
Profit Warning
Prospectus
Qualified Opinion
Qualitative Analysis
Quantitative Analysis
Quick Ratio
Redundant Asset
Reinvestment Risk
Relevant Risk
Research and Development (R&D)
Retained Capital
Retained Earnings
Return of Capital (ROC)
Return on Capital
Return on Equity (ROE)
Return on Invested Capital (ROIC)
Return on Investment (ROI)
Return on Total Capital
Revenue Per Employee
Semi-Variable Cost
Share Classes
Short Interest
Short Interest Ratio
Short Selling
Socially Responsible Investment (SRI)
Spider (SPDR)
Standard & Poor's (S&P)
Statement of Income
Statement of Operations
Stock Exchange Daily Official List (SEDOL)
Stratified Sampling Approach
Tangible Common Equity (TCE)
Volume
Voodoo Accounting
Wage Expense
Wallpaper
Weighted Average Cost of Capital (WACC)
Weighted Average Market Capitalization
Working Capital
Yankee CD
Yankee Market
Yield Advantage
Yield Curve Risk
Yield Maintenance
Yield on Cost
Yield to Maturity (YTM)
Financial Terms by Letter
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