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InvestingAnswers Financial Dictionary
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General Financial Terms
Capital Expenditures (CapEx)
Delivery Price
Depreciated Cost
Price Sensitivity
100-Day Moving Average
13-F
150-Day Moving Average
200-Day Moving Average
50-Day Moving Average
52-Week High/Low
7-Day Annualized Yield
A Shares
A-Shares
ABC Agreement
Ability to Pay
Accident and Health Benefits
Accountant
Accounting
Accounting Period
Accredited Investor
Accreting Principal Swap
Accrued Expense
Accrued Interest
Accumulated Earnings
Accumulation Phase
Acquisition
Acquisition Premium
Active Management
Activity Based Management (ABM)
Adjusted Balance Method
Adjusted Basis
Adjusted Cost Base (ACB)
Adjusted Present Value
Adverse Opinion
After Market Trading
After-Tax Operating Income (ATOI)
After-Tax Profit Margin
Aggressive Accounting
Alan Greenspan
Alimony
All or Nothing Order (AON)
All Weather Fund
Allowance for Doubtful Accounts (ADA)
Alpha
Alternative Asset
Alternative Order
Altman's Z-Score
American Depository Receipt (ADR)
American Income Trust
American National Standards Institute (ANSI)
American Opportunity Tax Credit
American Rule
American Stock Exchange (AMEX)
Amortization
Annual General Meeting (AGM)
Annual Percentage Rate (APR)
Annual Report
Annualize
Annuitant
Annuitize
Anti-Greenmail Provision
Anti-Takeover Measure
Appraisal
Appraisal Ratio
Appreciation
Arbitrage
Arbitrage Pricing Theory (APT)
Arithmetic Mean
Arithmetic Mean Average
Arms Index (Trin)
Ask Price
Assessed Value
Asset
Asset Allocation
Asset Class
Asset Management
Asset Turnover Ratio
Asset-Backed Securities (ABS)
Assets Under Management (AUM)
Auction Market
Audit Trail
Automatic Investment Plan (AIP)
Average Annual Growth Rate (AAGR)
Average Annual Return (AAR)
Average Balance
Average Down
B Shares
B-Shares
Baby Bells
Baby Berkshire
Baby Bills
Baby Boomer Age Wave Theory
Baccalaureate Bond
Back-End Load
Backlog
Backtesting
Bad Debt
Balance Sheet
Bank Deposit Agreement
Bank Efficiency Ratio
Bank Investment Contract (BIC)
Barrel of Oil Equivalent
Barter
Basis Points (bps)
Bear
Bear Market
Bearer Bond
Bearish Engulfing Pattern
Bearish Harami
Beginning Inventory
Behavioral Finance
Benchmark
Best Bid
Best Efforts
Best Execution
Beta
Bid Price
Bid Size
Bid-Ask Spread
Big Box Store
Black Friday
Black Monday
Black Thursday
Black Tuesday
Blank Check Preferred Stock
Blanket Bond
Blend Fund
Blue-Chip Stock
Boiler Room
Bond Fund
Bond Ladder
Bond Laddering
Book-to-Bill Ratio
Bootstrapping
Bottom Fishing
Bottom Line
Bottom-Up Investing
Break-Even Point
Bretton Woods Agreement
Bridge Loan
Broken Date
Broker Loan
Broker Loan Rate
Brokered Certificate of Deposit
Bull Market
Bullet Loan
Bureau of Labor Statistics (BLS)
Business Cycle
Business Development Company (BDC)
Business Model
Buy and Hold
Buy-Write
Buyout
C Shares
Calendar Year
Call
Call Date
Call Loan
Call Loan Rate
Call Market
Call Money
Call Money Rate
Call on a Put
Call Over
Call Premium
Call Price
Call Ratio Backspread
Call Report
Call Rule
Call Warrant
Callable Certificate of Deposit
Callable Common Stock
Callable Preferred Stock
Canadian Income Trust
Cancel Former Order
Candlestick
Capital Appreciation
Capital Gains Distribution
Capital Gains Tax
Capital Gains Treatment
Capitalize
Capitulation
Cartel
Cash Accounting
Cash and Cash Equivalents (CCE)
Cash Budget
Cash Conversion Cycle
Cash Cow
Cash Dividend
Cash Flow
Cash Flow After Taxes (CFAT)
Cash Flow from Investing Activities
Cash Flow from Operating Activities
Cash Flow Loan
Cash Flow Plans
Cash Flow Statement
Cash Flow Underwriting
Cash Settlement
Cash-Flow Matching
Cashier's Check
Category Killer
Caveat Emptor
Central Bank
Certified Financial Planner (CFP)
Chapter 11
Chapter 13
Chartered Investment Counselor (CIC)
Chartered Market Technician (CMT)
Chicago Mercantile Exchange (CME)
Chief Executive Officer (CEO)
Chief Financial Officer (CFO)
Chief Operating Officer (COO)
Class B Shares
Closed-End Fund (CEF)
Closing Bell
CNN Effect
Collateral
Collusion
Commerce
Commission
Commodification
Commoditization
Commodity
Commodity Research Bureau Index (CRB)
Compound Annual Growth Rate (CAGR)
Compounding
Consignment
Consolidated Financial Statements
Consolidated Reports of Condition
Consolidation
Consumer Durables
Consumer Staples
Contrarian
Convertible Preferred Stock
Core Earnings
Cornering the Market
Corporate Inversion
Corporation
Correction
Cost Basis
Cost of Equity
Cost of Goods Sold (COGS)
Cost Per Thousand (CPM)
Countercyclical Stock
Country Risk
Covenant
Credit Card
Credit Crunch
Credit Limit
Credit Rating
Credit Risk
Credit Utilization Ratio
Creditor
Critical Mass
Currency Risk
Current Ratio
Current Yield
CUSIP
Cyclical Industry
Days Sales Outstanding (DSO)
Dead Cat Bounce
Dedicated Portfolio
Deduction
Defensive Stock
Deferred Annuity
Deflation
Delisting
Demand Loan
Denomination
Depreciation
Derivative
Devaluation
Dilution
Direct Deposit
Disclosure Statement
Discount Broker
Discount Window
Discretionary Income
Distressed Securities
Diversification
Dividend Achievers
Dividend Aristocrats
Dividend Capture Strategy
Dividend Declaration Date
Dividend Payable Date
Dividend Payout Ratio
Dividend Record Date
Dividend Yield
Dogs of the Dow
Double Bottom
Double Taxation
Double-Dip Recession
Dow Jones Industrial Average (DJIA)
Dow Jones Utilities Average (DJUA)
Downgrade
Downside Risk
Downsize
Downstream
Downtick
Dual-Class Stock
Due Diligence
Duopoly
Durable Goods
Durables
EAFE Index
Early Adopter
Early Amortization
Early Call
Early Majority
Early Withdrawal
Earmarking
Earned Income
Earned Income Tax Credit (EIC)
Earned Premium
Earned Surplus
Earnest Money
Earning Assets
Earning Potential
Earnings Allowance
Earnings Announcement
Earnings Before Interest and Depreciation (EBID)
Earnings Before Interest, Depreciation and Amortization (EBIDA)
Earnings Before Interest, Tax, Depreciation, Amortization, and Restructuring or Rent Costs (EBITDAR)
Earnings Before Interest, Taxes, Depreciation, Amortization and Exceptional Items (EBITDAE)
Earnings Before Tax (EBT)
Earnings Estimate
Earnings Season
Earnings Surprise
Earnings Yield
Eating Someone's Lunch
Economic Profit
Economic Risk
Economic Value Added (EVA)
Economies of Scale
Economies of Scope
Effective Annual Interest Rate
Effective Duration
Effective Tax Rate
Efficiency Ratio
Efficient Frontier
Either-Or Order
Electronic Communication Network (ECN)
Electronic Data Gathering, Analysis and Retrieval (EDGAR)
Electronic Filing
Emerging Markets Fund
Employee Contribution Fund
Employee Contribution Plan
Employee Stock Ownership Plan (ESOP)
Endowment
Enhanced Income Security (EIS)
Enterprise Multiple
Equity Fund
Equity Income Fund
Equivalent Taxable Interest Rate
Estate Planning
Estate Tax
Euro LIBOR
Eurobank
Eurobond
Eurodollar
Europe, Australasia, Far East (EAFE)
European Option
Exchange-Traded Fund (ETF)
Expansionary Policy
Expectations Theory
Expense Ratio
Extended Trading
External Debt
Extra Dividend
Face Value
Fair and Accurate Credit Transactions Act (FACTA)
Fair Credit Reporting Act (FCRA)
Fair Labor Standards Act (FLSA)
Fallen Angel
Falling Knife
Federal Funds
Federal National Mortgage Association (Fannie Mae)
Federal Reserve Bank
Fiat Money
FICO Score
Financial Engineer
Financial Engineering
Financial Times 100 Index (FTSE)
Fiscal Year
Fixed Costs
Flight to Quality
Floating Exchange Rate
Floor Broker
Fool's Gold
Forced Liquidation
Foreign Currency Effects
Foreign Debt
Foreign-Exchange Risk
Forensic Accounting
Forensic Auditing
Fortune 500
Forward Dividend Yield
Forward Earnings
Forward Pricing
Forward Trading
Foul Weather Fund
Free On Board (FOB)
Front Running
Frozen Account
Full-Service Broker
Full-Time Student
Fundamental Analysis
Funds Settlement
Future Value (FV)
Futures Commission Merchant (FCM)
GDP Gap
Generally Accepted Accounting Principles (GAAP)
Ginnie Mae (GNMA)
Globalization
Gold Bug
Gold BUGS Index (HUI)
Gold Bull
Gold Certificate
Gold Fix
Gold Standard
Gold-Silver Ratio
Goldbrick Shares
Goldbricker
Golden Coffin
Golden Hammer
Golden Handcuffs
Golden Handshake
Golden Hello
Golden Life Jacket
Golden Parachute
Golden Share
Goldman 360
Goldman Sachs Commodity Index (GSCI)
Good 'Til Canceled (GTC)
Good Delivery
Good This Month
Goodness of Fit
Goods in Process
Goodwill
Government National Mortgage Association (Ginnie Mae)
Grandfather Clause
Green Shoe Option
Greenback
Gross Domestic Product (GDP)
Gross National Product (GNP)
Gross Profit
Gross Profit Margin
Growth Company
Guarantee
Hands-Off Investor
Hands-On Investor
Hard Asset
Hard Call Protection
Hard Currency
Hard Dollars
Hard Inquiry
Hard Landing
Hard Loan
Hard Money
Hard Money Loan
Hard Sell
Hard Skills
Hard Stop
Hard-Coded Stock
Hard-to-Borrow List
Hardening
Hardship Withdrawal
Harmless Warrant
Health Insurance Portability and Accountability Act (HIPAA)
Health Maintenance Organization (HMO)
Health Reimbursement Account (HRA)
Healthcare Power of Attorney (HCPA)
Healthcare Sector
Hedge
Hedge Accounting
Hedge Clause
Hedge Fund Manager
Hedge-like Mutual Fund
Hedged Tender
Hedgelet
High Frequency Trading (HFT)
High-Income Trigger Securities (HITS)
High-Yield Bond Fund
Home Equity Loan (HEL)
Hostile Takeover
I Bond
Illiquid
In Street Name
Inactivity Fee
Incentive Share Option
Incentive Stock Option (ISO)
Income Deposit Security (IDS)
Income Funds
Income Statement
Income-Oriented ETF
Indenture Agreement
Index
Index Fund
Indicated Yield
Individual Retirement Account (IRA)
Inflation
Inflation Risk
Initial Public Offering (IPO)
Insider Information
Insider Trading
Insolvency
Installment Loan
Institutional Ownership
Insurance Score
Intangible Asset
Interest
Interest Coverage Ratio
Interest Rate
Interest Rate Risk
Interest Rate Swap
Interlisting
Internal Revenue Service (IRS)
International Banking Facility (IBF)
International Bond Funds
International Fund
International Monetary Fund (IMF)
International Securities Identification Number (ISIN)
Intraday
Intrinsic Value
Inventory
Investment Advisor
Investment Banker
Investment Club
Investment Grade
Investment Management
Investor Relations
IOU
IPO Lockup
Issuer
J Curve
J-Curve Effect
January Barometer
January Effect
Jingle Mail
Job Footprint
Job Hunting Expenses
Job Lot
Job Market
Job Openings and Labor Turnover Survey
Jobber
Jobless Recovery
Jobs and Growth Tax Relief Reconciliation Act of 2003
Jobs Growth
Joint and Survivor Annuity
Joint Bond
Joint Credit
Joint Liability
Joint Life with Last Survivor Annuity
Joint Probability
Joint Stock Company
Joint Supply
Joint Venture (JV)
Just in Time (JIT)
Labor Intensive
Labor-Sponsored Venture Capital Corporations (LSVCC)
Laggard
Lapping Scheme
Last Twelve Months (LTM)
Late Majority
Letter of Credit
Letter of Intent
Level I Quote
Level II Quote
Level-Load
Leveraged Buyout (LBO)
Liability
Lien
Life-Only Option
Life-Plus-Five Option
Life-Plus-Ten Option
Limit Order
Liquid
Liquid Market
Liquidation Value
Liquidity Risk
Load
Loan Loss Provision
Loan Loss Reserves
Logistics
London Interbank Offered Rate (LIBOR)
Long Straddle
Losing Your Shirt
M Banking
Main Street
Major Downtrend
Major Uptrend
Managed Distribution Policy
Margin Account
Margin Call
Mark-to-Management
Mark-to-Market (MTM)
Mark-to-Market Losses
Mark-to-Model
Market
Market Arbitrage
Market Average
Market Basket
Market Breadth
Market Capitalization Rule
Market Conversion Price
Market Cycles
Market Depth
Market Discipline
Market Discount
Market Disruption
Market Distortion
Market Dynamics
Market Economy
Market Exposure
Market Failure
Market Identifier Code (MIC)
Market If Touched (MIT)
Market Index Target-Term Security (MITTS)
Market Indicators
Market Is Off
Market Is Up
Market Jitters
Market Letter
Market Maven
Market Momentum
Market Neutral
Market Neutral Fund
Market On Close (MOC)
Market Order
Market Orientation
Market Out Clause
Market Overhang
Market Penetration
Market Perform
Market Performance Committee
Market Power
Market Price
Market Proxy
Market Psychology
Market Risk
Market Saturation
Market Segment
Market Segmentation
Market Segmentation Theory
Market Sentiment
Market Share
Market Standoff Agreement
Market Strategist
Market Surveillance
Market Swoon
Market Technicians Association (MTA)
Market Value
Market Value of Equity
Market versus Quote (MVQ)
Marketable Securities
Marriage Penalty
Marriage Tax
Master Limited Partnership (MLP)
Mature Industry
Maturity Date
Mega Cap
Mid-cap
Mine and Yours
Mineral Rights
Mini-Sized Dow Options
Mini-Tender
Minimum Lease Payments
Minimum Margin
Minimum Price Contract
Minimum Wage
Minimum-Interest Rules
Minor Downtrend
Minor Uptrend
Minsky Moment
Mobile Phone Banking
Momentum Fund
Monetary Policy
Monetize
Money Manager
Moore's Law
Mortgage Insurance
Mortgage Interest Deduction
Mortgage Life Insurance
Mortgage Originator
Mortgage Putback
Mortgage Rate Lock Deposit
Mortgage Rate Lock Float Down
Mortgage Real Estate Investment Trust (M-REIT)
Moving Average
Mutual Fund
Naked Position
Nano-Caps
National Credit Union Administration (NCUA)
Negative Amortization
Negative Amortization Limit
Negative Amortizing Loan
Negative Arbitrage
Negative Assurance
Negative Authorization
Negative Carry
Negative Carry Pair
Negative Convexity
Negative Covenant
Negative Directional Indicator
Negative Equity
Negative Float
Negative Gap
Negative Gearing
Negative Goodwill
Negative Points
Negative Return
Negative Verification
Negative Volume Index (NVI)
Negative Watch
Nellie Mae
Net Advantage to Leasing (NAL)
Net Asset Value
Net Asset Value Per Share (NAVPS)
Net Assets
Net Book Value
Net Cash Flow
Net Change
Net Current Asset Value Per Share (NCAVPS)
Net Debt
Net Debt Per Capita
Net Debt to Assessed Valuation
Net Debt to Estimated Valuation
Net Domestic Product (NDP)
Net Earnings
Net Exporter
Net Exports
Net Free Reserves
Net Importer
Net Income After Taxes (NIAT)
Net Interest Income
Net Interest Margin
Net Interest Margin Securities (NIMS)
Net Interest Rate Differential
Net Interest Rate Spread
Net Investment
Net Investment Income
Net Lending
Net Liquid Assets
Net Long
Net Margin
Net of Tax
Net Operating Cycle
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 Proceeds
Net Profit
Net Profit Margin
Net Profits Interest
Net Realizable Value (NRV)
Net Revenue
Net Sales
Net Settlement
Net Taxes
Net Unrealized Appreciation (NUA)
Net Volume
Net Worth
New Economy
New Highs/New Lows
New Paradigm
New York Board of Trade (NYBOT)
New York Clearing House Association
New York Mercantile Exchange (NYMEX)
New York Stock Exchange (NYSE)
No-Load Fund
Non-Cash Charge
Non-Financial Asset
Non-Operating Asset
Nonperforming Assets
Nonperforming Loan
NYSE Holidays
Obamanomics
Objective Probability
Obligation
Obligation Bond
Obligor
Obsolescence Risk
Obsolete Inventory
Occupancy Fraud
Occupancy Rate
Occupational Labor Mobility
Ocean Bill of Lading
October Effect
Odd Date
Odd Days Interest
Odd Lot
Odd-Lot Theory
Odd-Lotter
Off Balance Sheet
Off Board
Off-Balance-Sheet Financing
Off-Floor Order
Off-Premise Banking
Off-the-Run Treasuries
Off-the-Run Treasury Yield Curve
Offensive Competitive Strategy
Offer
Offer in Compromise
Offering
Offering Circular
Offering Memorandum
Office of the Comptroller of the Currency (OCC)
One-Cancels-All (OCA)
One-Stop Shop
Open Order
Open Outcry
Opening Bell
Operating Cash Flow Demand (OCFD)
Operating Cash Flow Margin
Operating Cash Flow Ratio
Operating Company/Property Company (Opco Propco)
Operating Expense
Operating Expense Ratio (OER)
Operating Income
Operating Income Before Depreciation and Amortization (OIBDA)
Operating Lease
Operating Leverage
Operating Netback
Operating Profit
Operating Ratio
Operating Revenue
Opportunity Cost
Option
Organization for Economic Cooperation and Development (OECD)
Orphan Stocks
Outsourcing
Outstanding Shares
Over the Counter (OTC)
Overhead
Overnight Rate
Overweight
Paper Trading
Parent Company
Partnership
Pass-Through Entity
Pass-Through Income
Passive Investing
Past-Due Balance Method
Payout Event
Pegged Exchange Rate
Penny Stock
Personal Consumption Expenditures (PCE)
Personal Income
Personal Income and Outlay Report
Petrocurrency
Petrodollars
Philadelphia Gold and Silver Index
Pit Broker
Pork Bellies
Portfolio Management
Portfolio Manager
Pre-Market Trading
Predictive Indicator
Preferred Shares
Preferred Stock
Prepackaged Bankruptcy
Present Value
Preservation of Capital
Previous Close
Price Action
Price Band
Price Basing
Price by Volume (PBV) Chart
Price Cap Regulation
Price Change
Price Channel
Price Continuity
Price Creep
Price Discrimination
Price Efficiency
Price Improvement
Price Inflation
Price Leadership
Price Level Adjusted Mortgage (PLAM)
Price Multiple
Price per Flowing Barrel
Price Persistence
Price Protection
Price Ratchet
Price Rate of Change
Price Rigging
Price Risk
Price Stickiness
Price Taker
Price Talk
Price Target
Price Tension
Price Transparency
Price War
Price-Earnings Relative
Price-Level Targeting
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-Sales Ratio (P/S)
Price-to-Tangible Book Value Ratio
Price-Weighted Index
Price/Earnings-to-Growth and Dividend Yield Ratio (PEGY)
Priced Out
Prime Rate
Principal
Private Company
Private Placement
Privately Held
Privately Owned
Pro Bono
Pro Rata
Procurement
Producer Price Index (PPI)
Profit Sharing Plan
Profit Taking
Prospectus
Protective Stop
Proxy
Proxy Statement
Public Company
Purchase Protection
Put/Call Ratio
Qualified Annuity
Qualified Automatic Contribution Arrangement (QACA)
Qualified Dividend
Qualified Domestic Institutional Investor (QDII)
Qualified Eligible Participant (QEP)
Qualified Exchange Accommodation Arrangements
Qualified Higher Education Expense
Qualified Institutional Buyer (QIB)
Qualified Institutional Placement (QIP)
Qualified Pre-Retirement Survivor Annuity (QPSA)
Qualified Production Activities Income (QPAI)
Qualified Professional Asset Manager (QPAM)
Qualified Stock Option (QSO)
Qualifying Transaction
Quarterly Report
Quick Ratio
Quick Response (QR) Code
Random Walk Theory
Recession
Redundant Asset
Registered Investment Advisor
Regulatory Data
Reinvestment Risk
Relative Strength
Relevant Risk
Research and Development (R&D)
Retail Investor
Retained Capital
Return of Capital (ROC)
Return on Capital
Return on Equity (ROE)
Return on Invested Capital (ROIC)
Return on Total Capital
Revenue per Available Room (RevPAR)
Revolving Credit
Risk Averse
Royalty Trust
Russell 2000 Index
S&P Europe 350 Index
S&P Frontier Broad Market Index
S&P Global 1200 Index
S&P Global Broad Market Index
S&P Global Equity Index Series
S&P Mid-Cap 400 Index
S&P/IFCI Composite
Savings Bonds
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)
Scalpers
Sell-Off
Shadow Banking System
Share Classes
Shares
Shelf Offering
Shelf Registration
Short Sale
Short Squeeze
Silicon Valley
Small-Cap Stock
Smartphone Banking
Socially Responsible Investment (SRI)
Sole Proprietorship
Special Assessment Bonds
Special Assessment Obligations
Special Dividend
Specific Risk
Speculation
Speculator
Spider (SPDR)
Spot Market
Spousal Support
Springs
Squawk Box
Standard & Poor's (S&P)
Statement of Income
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Financial Terms by Letter
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