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Financial Dictionary
InvestingAnswers Financial Dictionary
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Financial Statement Analysis
10-K
10-Q
13-F
Abandonment Value
Abatement Cost
Accelerated Cost Recovery System (ACRS)
Accelerated Depreciation
Accountant
Accountant's Opinion
Accounting
Accounting Earnings
Accounting Period
Accounts Payable
Accounts Receivable
Accrual Accounting
Accrued Expense
Accrued Interest
Accrued Market Discount
Accumulated Earnings
Accumulated Earnings Tax
Activity Based Management (ABM)
Adjusted Basis
Adverse Opinion
After-Tax Operating Income (ATOI)
After-Tax Profit Margin
Aggressive Accounting
Allowance for Doubtful Accounts (ADA)
Amortization
Annual Report
Asset
Audit
Audit Trail
Auditor's Report
Balance Sheet
Beginning Inventory
Book Value
Bottom Line
Calendar Year
Capital Asset
Capital Expenditures
Capitalize
Cash Accounting
Cash and Cash Equivalents (CCE)
Cash Budget
Cash Conversion Cycle
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 Statement
Certified Public Accountant (CPA)
Consolidated Financial Statements
Core Earnings
Cost of Goods Sold (COGS)
Current Assets
Days Sales Outstanding (DSO)
Debt Load
Deferred Revenue
Depletion Allowance
Depreciation
Earned Surplus
Earnings
Earnings Announcement
Earnings Before Interest After Taxes (EBIAT)
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 Before Tax (EBT)
Earnings Per Share (EPS)
Economic Profit
Economic Value Added (EVA)
Electronic Data Gathering, Analysis and Retrieval (EDGAR)
Ending Inventory
Enterprise Multiple
Enterprise Value
Exceptional Item
Extraordinary Item
Financial Accounting Standards Board (FASB)
Financial Analyst
Financial Engineer
Financial Engineering
First In, First Out (FIFO)
Fiscal Year
Forensic Accounting
Forensic Auditing
Forward Earnings
Free Cash Flow
Free Cash Flow to the Firm (FCFF)
Full-Service Broker
Fundamental Analysis
Funds from Operations (FFO)
Generally Accepted Accounting Principles (GAAP)
Going Concern
Goods in Process
Goodwill
Goodwill Impairment
Gross Margin
Gross Profit
Hard Asset
Hard Inquiry
Headline Earnings
Hedge Accounting
Held-to-Maturity Securities
Income from Operations
Income Statement
Intangible Asset
Inventory
Last Fiscal Year (LFY)
Last Twelve Months (LTM)
Last-In, First-Out (LIFO)
Liquidation Value
Margin
Mark-to-Management
Mark-to-Market (MTM)
Mark-to-Market Losses
Mark-to-Model
Market Value Added
Market Value of Equity
Marketable Securities
Negative Assurance
Negative Equity
Negative Goodwill
Net Advantage to Leasing (NAL)
Net Assets
Net Book Value
Net Cash Flow
Net Current Asset Value Per Share (NCAVPS)
Net Debt
Net Earnings
Net Income
Net Income After Taxes (NIAT)
Net Interest Cost (NIC)
Net Interest Income
Net Investment
Net Investment Income
Net Loss
Net Margin
Net Operating Loss (NOL)
Net Operating Profit After Tax (NOPAT)
Net Operating Profit Less Adjusted Taxes (NOPLAT)
Net Profit
Net Profit Margin
Net Receivables
Non-Financial Asset
Non-Operating Asset
Obsolete Inventory
Off Balance Sheet
Off-Balance-Sheet Financing
Operating Earnings
Operating Expense
Operating Income
Operating Income Before Depreciation and Amortization (OIBDA)
Operating Margin
Operating Profit
Operating Revenue
Pass-Through Income
Profit & Loss (P&L) Statement
Profit Warning
Qualified Opinion
Quarterly Report
Redundant Asset
Retained Capital
Retained Earnings
Return on Assets (ROA)
Return on Equity (ROE)
Return on Net Assets (RONA)
Revenue Per Employee
Rolling EPS
Statement of Income
Statement of Operations
Tangible Common Equity (TCE)
Tax Expense
Trailing Twelve Months (TTM)
Turnaround
Voodoo Accounting
Wage Expense
Weighted Average Cost of Capital (WACC)
Window Dressing
Working Capital
Write-Down
Financial Terms by Letter
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