Articles related to the category "Corporate Finance and Accounting"

'Just Say No' Defense 1%/10 Net 30 Abandonment Option Abatement Cost Abnormal Spoilage Above-the-Line Costs Absolute Percentage Growth Absolute Physical Life Absolute Priority Absolute Return Absolute Value Absorbed Absorbed Cost Absorption Costing Accelerated Bookbuild Accelerated Depreciation Accidental Means Accommodation Endorsement Account Analysis Account Current Account Settlement Accountability Accountable Plan Accountant In Charge Accountant Responsibility Accountant's Letter Accountant's Opinion Accounting Accounting Change Accounting Changes and Error Correction Accounting Conservatism Accounting Control Accounting Convention Accounting Currency Accounting Cushion Accounting Cycle Accounting Earnings Accounting Entity Accounting Equation Accounting Error Accounting Event Accounting Information System (AIS)Accounting Insolvency Accounting Interpretation Accounting Manual Accounting Measurement Accounting Method Accounting Period Accounting Policies Accounting Postulate Accounting Practice Accounting Principles Accounting Profit Accounting Rate of Return (ARR)Accounting Ratio Accounting Records Accounting Research Bulletins (ARBs)Accounting Software Accounting Standard Accounting Theory Accounting Valuation Accounts Payable (AP)Accounts Payable Subsidiary Ledger Accounts Payable Turnover Ratio Accounts Receivable (AR)Accounts Receivable (AR) Discounted Accounts Receivable Aging Accounts Receivable Conversion (ARC)Accounts Receivable Financing Accounts Receivable Insurance Accounts Receivable Subsidiary Ledger Accounts Uncollectible Accretion Accretive Acquisition Accrual Accounting Accruals Accrue Accrued Expense Accrued Income Accrued Liability Accrued Revenue Accumulated Benefit Obligation (ABO)Accumulated Depreciation Accumulated Earnings and Profits Accumulated Fund Accumulated Income Accumulated Other Comprehensive Income Acid-Test Ratio Acquiree Acquirer Acquisition Acquisition Accounting Acquisition Adjustment Acquisition Cost Acquisition Financing Acquisition Indigestion Acquisition Loan Acquisition Premium Act of God Bond Active Asset Activity Cost Driver Activity Cost Pool Activity Driver Analysis Activity Ratios Activity-Based Budgeting (ABB)Activity-Based Costing (ABC)Activity-Based Management (ABM)Actual Total Loss Actuarial Analysis Actuarial Assumption Actuarial Basis of Accounting Actuarial Cost Method Actuarial Gain Or Loss Actuarial Rate Actuarial Risk Actuarial Science Actuarial Service Add-On Additional Insured Additional Paid-In Capital (APIC)Adequate Disclosure Adhocracy Adjunct Account Adjusted Balance Method Adjusted Basis Adjusted Book Value Adjusted Earnings Adjusted Gross Margin Adjusted Net Asset Method Adjusted Net Worth Adjusted Premium Adjusting Journal Entry Administrative Accounting Administrative Budget Administrative Charge Administrative Expenses Administrative Services Only (ASO)Admitted Assets Admitted Insurance Advance Loss of Profit (ALOP) Insurance Advance Payment Advance Premium Advance Premium Fund Advance/Decline Ratio (ADR)Adverse Opinion Advertising Injury Coverage Advertising-To-Sales Ratio Affiliated Companies After-Acquired Clause After-Tax Profit Margin After-Tax Real Rate of Return After-Tax Return After-Tax Return on Assets Aged Assets Agency Cost of Debt Agency Costs Agency Problem Aggregate Excess Insurance Aggregate Hours Aggregate Limit Aggregate Limit of Liability Aggregate Stop-Loss Insurance Aggregate Stop-Loss Reinsurance Aggressive Accounting Aging Aging Schedule Agricultural Credit Air Cargo Insurance Air Waybill (AWB)Aircraft Insurance Aleatory Contract Alien Insurer All-Cash Deal All-Cash, All-Stock Offer All-Inclusive Income Concept Allowance For Credit Losses Allowance for Doubtful Accounts Alternate Employer Endorsement Alternative Dispute Resolution (ADR)Alternative Risk Transfer (ART) Market Altman Z-Score Amalgamation American Academy Of Actuaries (AAA)American Insurance Association (AIA)American Land Title Association (ALTA)Amortization Amortization of Intangibles Amount Realized Ancillary Revenue Announcement Date Annual Annual Budget Annual Percentage Yield (APY)Annual Premium Equivalent (APE)Annual Report Anti-Greenmail Provision Anti-Indemnity Statute Anti-Takeover Measure Antidilutive APB Opinion Applied Cost Applied Overhead Apportionment Appraisal Approach Appraisal Capital Appraisal Method of Depreciation Appraisal Ratio Appraisal Right Appropriated Retained Earnings Appropriation Appropriation Account As Their Interests May Appear (ATIMA)Assembly Line Assented Stock Assessable Capital Stock Assessable Policy Asset Asset Acquisition Strategy Asset Base Asset Condition Assessment Asset Coverage Ratio Asset Deficiency Asset Depreciation Range (ADR)Asset Earning Power (AEP)Asset Financing Asset Ledger Asset Quality Rating Asset Rationalization Asset Retirement Obligation Asset Sales Asset Specificity Asset Stripper Asset Stripping Asset Turnover Ratio Asset Valuation Reserve (AVR)Asset Valuation Review (AVR)Asset Value Per Share Asset-Based Approach Asset-Based Finance Asset-Conversion Loan Asset-Liability Committee (ALCO)Asset-Light Debt Asset/Liability Management Assets Under Administration (AUA)Assignment of Accounts Receivable Assignment of Proceeds Assurance Assurance Services Attest Service Attorney's Letter Audit Audit Committee Audit Cycle Audit Department Auditability Auditing Evidence Auditor Auditor's Opinion Auditor's Report Authorized Share Capital Available Funds Available-for-Sale Security Average Age of Inventory Average Annual Current Maturities Average Annual Growth Rate (AAGR)Average Balance Average Collection Period Average Cost Basis Method Average Cost Flow Assumption Average Cost Method Average Daily Rate (ADR)Average Inventory Average Margin Per User – AMPU Average Revenue Per Unit (ARPU)Average Severity Avoidable Cost Back-End Plan Back-Of-The-Envelope Calculation Backdated Liability Insurance Backflip Takeover Backflush Costing Backlog Backstop Purchaser Backup Backup Line Backward Integration Bad Debt Bad Debt Expense Bad Debt Reserve Bad Faith Insurance Badwill Bail-In Balance Sheet Balance Sheet Reserves Ballpark Figure Bank Capital Banker's Acceptance (BA)Banker's Blanket Bond Bankers Professional Liability – BPL Insurance Bankruptcy Risk Bargain Purchase in Finance Bargain Purchase Option Barra Risk Factor Analysis Base Year Base-Year Analysis Basic Extended Reporting Period (BERP)Basic Premium Factor Basis Value Basket Deductible Batch Clause Batch-Level Activities Bayes' Theorem BCG Growth-Share Matrix Bear Hug Beginning Market Value (BMV)Behavioral Accounting Benefit Period Benefit-Cost Ratio (BCR)Benefit-Expense Ratio Berry Ratio Best Alternative to a Negotiated Agreement (BATNA)Best's Capital Adequacy Relativity (BCAR)Betterment Insurance Bid Support Bid-to-Cover Ratio Big Bath Bill of Lading Bill of Materials (BOM)Bill-and-Hold Basis Billing Cycle Binomial Distribution Black Box Accounting Black Knight Blanket Additional Insured Endorsement Blanket Bond Blanket Contractual Liability Insurance Blanket Honesty Bond Blanket Lien Blind Entry Block Policy Boiler and Machinery (BM) Insurance Book Balance Book Closure Book Value Per Share (BVPS)Book Value Reduction Book-to-Bill Ratio Book-to-Market Ratio Boot Bordereau Borderline Risk (Insurance)Bornhuetter-Ferguson Technique Borrowed Capital Borrowing Base Both-to-Blame Collision Clause Bottom Line Branch Accounting Breakup Fee Breakup Value Bridge Financing Broad Form Property Damage Endorsement Broad Form Storekeepers' Insurance Broadcasters Liability Insurance Brokerage General Agent Budget Committee Budget Manual Budget Variance Budgetary Slack Buffer Layer Builders Risk Coverage Form Building And Personal Property Coverage Form Bulk Sales Escrow Bumbershoot Policy Burning-Cost Ratio Business and Personal Property Coverage Form (BPPCF)Business Asset Business Automobile Policy (BAP)Business Banking Business Broker Business Consolidation Business Continuation Insurance Business Crime Insurance Business Income Business Income Coverage Form Business Insurance Business Interest Expense Business Legal Expense Insurance – LEI Business Net Retention Business Owner Policy – BOP Business Segment Reporting Business Valuation Business-to-Business (B2B)Buy-In Management Buyout (BIMBO)Buy, Strip And Flip Buyer's Credit Buyout Calendar Year Accounting Incurred Losses Calendar Year Experience Call Money Cancellation Provision Clause Capacity Capacity Cost Capacity Requirements Planning (CRP)Cape Cod Method CAPE Ratio Capital Account Capital Accumulation Capital Addition Capital Adequacy Ratio – CAR Capital Allocation Capital Asset Capital Asset Pricing Model (CAPM)Capital at Risk (CaR)Capital Budgeting Capital Commitment Capital Dividend Capital Dividend Account (CDA)Capital Employed Capital Expenditure (CapEx)Capital Formation Capital Funding Capital Gains Yield Capital Gearing Capital Goods Capital Injection Capital Investment Analysis Capital Investment Factors Capital Lease Capital Maintenance Capital Market Line (CML)Capital Markets Capital Markets Group Capital Outflow Capital Project Capital Rationing Capital Stock Capital Stock Insurance Company Capital Structure Capitalization Capitalization Change Capitalization Of Profits Capitalization Ratios Capitalization Table Capitalize Capitalized Cost Capitalized Lease Method Captive Agent Captive Insurance Company Captive Value Added (CVA)Care, Custody, or Control (CCC)Carmack Amendment Carriage and Insurance Paid To (CIP)Carrying Costs Carrying Value Carve-Out Cash Account Cash Accounting Cash Accumulation Method Cash And Cash Equivalents (CCE)Cash Asset Ratio Cash Available for Debt Service (CADS)Cash Basis Cash Book Cash Budget Cash Charge Cash Collateral Cash Conversion Cycle (CCC)Cash Cost Cash Disbursement Journal Cash Discount Cash Earnings Per Share (Cash EPS)Cash Flow Cash Flow After Taxes (CFAT)Cash Flow Financing Cash Flow From Financing Activities – CFF Cash Flow From Investing Activities Cash Flow From Operating Activities (CFO)Cash Flow Loan Cash Flow Plans Cash Flow Statement Cash Flow to Capital Expenditures (CF to CAPEX)Cash Flow Underwriting Cash Flow-to-Debt Ratio Cash Is King Cash Management Cash on Delivery (COD)Cash Per Share Cash Position Cash Ratio Cash Return On Assets Ratio Cash Return on Capital Invested (CROCI)Cash Return On Gross Investment (CROGI)Cash Transaction Cash Value Added (CVA)Cash-And-Stock Dividend Cash-on-Cash Return Catastrophe Excess Reinsurance Catastrophe Loss Index (CLI)Catastrophe Reinsurance Cedent Ceding Commission Ceding Company Celler-Kefauver Act Central Limit Theorem (CLT)Central Purchasing Certified Financial Statement Cession Chain Ladder Method – CLM Chair Chapter 10 Charge And Discharge Statement Chart of Accounts (COA)Chartered Accountant (CA)Checks and Balances Circular Merger Circulating Capital Civil Authority Clause Civil Commotion Claims Adjuster Claims-Made Policy Clash Reinsurance Classified Board Classified Insurance Clawback Clean Balance Sheet Closed Account Closely Held Corporation Closing Entry Club Deal Co-Reinsurance Coase Theorem Coefficient of Determination Coefficient of Variation (CV)Collateralized Debt Obligation Squared (CDO-Squared)College Construction Loan Insurance Association (CCLIA)Combined Loan-To-Value Ratio – CLTV Ratio Combined Single Limits Comfort Letter Commercial Account Commercial Blanket Bond Commercial Credit Commercial General Liability (CGL)Commercial Lines Insurance Commercial Loan Commercial Mortgage-Backed Securities (CMBS)Commercial Multiple Peril (CMP) Policy Commercial Output Policy (COP)Commercial Package Policy (CPP)Commercial Property Floater Commercial Year Commissioners Standard Ordinary Mortality Table Committed Facility Common Policy Declarations Common Pool Resource (CPR)Common Size Balance Sheet Common Size Financial Statement Common Size Income Statement Commutation Agreement Commuted Value Comparable Transaction Comparative Statement Compensating Balances Plan Complete Retention Completed Contract Method (CCM)Completed Operations Insurance Compliance Cost Composite Cost of Capital Compound Annual Growth Rate (CAGR)Compound Probability Compound Return Comprehensive Income Comps Comptroller Concurrent Causation Condensed Financials Conditional Reserves Conditionally Renewable Policy Confidential Treatment Order (CTO)Congeneric Merger Conglomerate Discount Conglomerate Merger Consequential Loss Consignment Insurance Consolidate Consolidated Financial Statements Construction Occupancy Protection Exposure (COPE)Constructive Dividend Contingency Contingent Asset Contingent Commission Contingent Liability Contingent Payment Sale Contingent Value Right (CVR)Continuity Of Business Enterprise Doctrine Continuity of Interest Doctrine (CID)Continuous Audit Continuous Contract Contra Account Contra Liability Account Contractors Professional Liability Insurance Contractors' All Risks (CAR) Insurance Contributed Capital Contribution Margin Contributory Negligence Control of Well Insurance Control Stock Controlled Disbursement Controller Controlling Interest Conventional Cash Flow Conversion Ratio Cookie Jar Reserves Cooperation Clause Coopetition Core Earnings Corporate Capital Corporate Charge-Off Corporate Charter Corporate Credit Rating Corporate Debt Restructuring Corporate Finance Corporate Governance Corporate Profit Corporate Refinancing Corporate Reimbursement Coverage Corporate Resolution Corporate Sponsorship Corporate Trade Exchange (CTX)Corporate Umbrella Corporatization Correlation Correlation Coefficient Corridor Rule Cost Accounting Cost Center Cost Company Arrangement Cost Cutting Cost Depletion Cost of Acquisition Cost of Capital Cost of Carry Cost of Debt Cost of Equity Cost of Goods Sold (COGS)Cost of Labor Cost Per Gross Addition (CPGA)Cost Synergy Cost-Volume-Profit (CVP) Analysis Counterbid Counteroffer Coverage Ratio Cram-Down Deal Cramdown Creative Accounting Credit Analysis Credit Default Insurance Credit Loss Ratio Credit Sleeve Credit Sweep Credit Ticket Creditors' Committee Crisis Management Crisis Management Coverage Cross Holding Cross Margining Cumulative Translation Adjustment (CTA)Cumulative Voting Current Account Current Account Deficit Current Account Surplus Current Assets Current Cost of Supplies (CCS)Current Liabilities Current Portion of Long-Term Debt (CPLTD)Current Ratio Cut-Through Clause Cycle Billing Dangerous Asset Dangling Debit Data Analytics Days Payable Outstanding (DPO)Days Sales of Inventory (DSI)Days Sales Outstanding (DSO)Days Working Capital De-Merger Dead Hand Provision Dealer Incentive Death Spiral Debt Debit Debit Note Debit Ticket Debt Debt Accordions Debt Assignment Debt Discharge Debt Instrument Debt Issue Debt Load Debt Overhang Debt Ratio Debt Restructuring Debt Service Debt-Adjusted Cash Flow (DACF)Debt-Service Coverage Ratio (DSCR)Debt-To-Capital Ratio Debt-to-Equity (D/E) Ratio Debt-to-GDP Ratio Debt-to-Income (DTI) Ratio Debtor Debtor-in-Possession (DIP) Financing Decision Support System (DSS)Declaration Date Declining Balance Method Default Model Default Premium Defeasance Defensive Acquisition Defensive Interval Ratio (DIR)Deferred Charge Deferred Credit Deferred Equity Deferred Income Tax Deferred Long-Term Liability Charges Deferred Revenue Deficiency Agreement Defunct Degearing Degree of Combined Leverage (DCL)Degree of Operating Leverage (DOL)Degree of Relative Liquidity (DRL)Deleverage Delivered Duty Unpaid (DDU)Demand Letter Demand Schedule Demutualization Departmental Overhead Rate Depletion Deposit in Transit Depreciated Cost Depreciation Depreciation, Depletion, and Amortization (DD&A)Derived Investment Value (DIV)Descriptive Statistics Detection Risk Detective Control Developed to Net Premiums Earned Development to Policyholder Surplus Difference In Conditions (DIC) Insurance Diluted Earnings per Share (Diluted EPS)Diluted Normalized Earnings Per Share Dilutive Acquisition Direct Cost Direct Method Direct Premiums Written Direct Writer Discounted After-Tax Cash Flow Discounted Cash Flow (DCF)Discounted Payback Period Discretionary Account Discretionary Cash Flow Disinvestment Dissenters' Rights Distress Cost Distress Price Distribution Yield Diversification Acquisition Divestiture Divestment Dividend Irrelevance Theory Dividend Payout Ratio Do It Right The First Time (DRIFT)Dog and Pony Show Dollar-Value LIFO Double Entry Double Gearing Double Irish With a Dutch Sandwich Double Leverage Double-Declining Balance (DDB) Depreciation Method Down Round Down-Market Capture Ratio Downstream Guarantee Drag-Along Rights Drawing Account Drop-Dead Fee Due Bill Period Due From Account Due to Account Dunning DuPont Analysis DuPont Identity Durbin Watson Statistic Dynamic Gap Earnings Announcement Earnings Before Interest After Taxes (EBIAT)Earnings Before Interest and Taxes (EBIT)Earnings Before Interest, Depreciation and Amortization (EBIDA)Earnings Before Interest, Depreciation, Amortization and Exploration (EBIDAX)Earnings Before Interest, Tax and Depreciation (EBITD)Earnings Before Interest, Tax, Amortization And Exceptional Items (EBITAE)Earnings Before Interest, Taxes, Depreciation, Amortization, Losses (EBITDAL)Earnings Before Tax (EBT)Earnings Management Earnings Multiplier Earnings Per Share (EPS)Earnings Power Earnings Power Value (EPV)Earnings Surprise Earnings Yield EBITA (Earnings Before Interest, Taxes, and Amortization)EBITDA EBITDA Margin EBITDA-To-Interest Coverage Ratio EBITDA-To-Sales Ratio EBITDA/EV Multiple EBITDARM EBITDAX Eclectic Paradigm Econometrics Economic Capital (EC)Economic Life Economic Order Quantity (EOQ)Economic Profit (or Loss)Economic Spread Economic Value Added (EVA)Effective Duration Effective Net Worth Efficiency Ratio Emerging Issues Task Force (EITF)Empirical Rule Employee Share Ownership Trust (ESOT)Ending Inventory Ending Market Value – EMV Endogenous Variable Enterprise Multiple Enterprise Value (EV)Enterprise Value-to-Sales (EV/Sales)Enterprise-Value-to-Revenue (EV/R) Multiple Entity-Purchase Agreement Equalization Reserve Equipment Trust Certificate (ETC)Equitable Subrogation Equity Equity Accounting Equity Method Equity Multiplier Equivalent Annual Cost – EAC Erosion Error of Principle Error Term Errors and Omissions Insurance (E&O)Escalator Clause Escrow Estimated Recovery Value (ERV)Euler's Constant Evergreen Funding Ex-Post Exceptional Item Excess Capacity Excess Limits Premium Excess Returns Exchange Ratio Exclusion Ratio Exempt Employee Expected Loss Ratio – ELR Method Expected Value (EV)Expense Ratio Experience Rating (Insurance)Experience Refund Explicit Cost Exploration & Production (E&P)Exponential Growth Exposure Draft Exposure Rating Extended Normal Costing External Debt Extra Dividend Extra Expense Insurance Extra-Contractual Obligations (ECO) Clause Extraordinary Item Extraordinary Repairs Face-Amount Certificate Company Facility Factor Factors of Production Fair Market Value (FMV)Fairness Opinion Fat Man Strategy Featherbedding Fee Income Final Dividend Finance Financial Accounting Financial Accounting Standards Board (FASB)Financial Analysis Financial Asset Financial Distress Financial Intermediary Financial Modeling Financial Obligations Ratio (FOR)Financial Risk Financial Statement Analysis Financial Statements Financial Structure Financing Entity Finite Reinsurance Finite Risk Insurance First In, Still Here (FISH)Fiscal Year (FY)Fiscal Year-End Fixed Asset Fixed Asset Turnover Ratio Fixed Capital Fixed Charge Fixed Cost Fixed Price Purchase Option Fixed-Charge Coverage Ratio Fixed-Dollar Value Collar Fixed-for-Floating Swap Flip-in Poison Pill Floor Area Ratio Flotation Cost Flow of Costs Foaming the Runway Footings Footnotes To The Financial Statements Forced Selling (Forced Liquidation)Foregone Earnings Foreign Credit Insurance Association (FCIA)Forensic Accounting Forfeiture Form 4562 Forward Earnings Forward Price-to-Earnings (Forward P/E)Forward Triangular Merger Franchise Cover Free Asset Ratio – FAR Free Cash Flow (FCF)Free Cash Flow Per Share Free Cash Flow to Equity – FCFE Free Cash Flow to the Firm (FCFF)Free Cash Flow-to-Sales Frequency Distribution Frequency-Severity Method Friendly Hands Front-End Ratio Fronting Policy Fuel Tax Credit Full Cost (FC) Method Full Costing Functional Currency Funded Debt Funding Operations Funds From Operations (FFO)Funds From Operations (FFO) to Total Debt Ratio Furniture, Fixtures, and Equipment (FF&E)Future Capital Maintenance Gap Analysis GARCH Process Gearing Gearing Ratio General Account General And Administrative Expense (G&A)General Depreciation System (GDS)General Ledger General Provisions Generally Accepted Accounting Principles (GAAP)Generally Accepted Auditing Standards (GAAS)Geometric Mean Global Investment Performance Standards (GIPS)Go-Shop Period Goal Seeking Godfather Offer Going Concern Going-Concern Value Golden Handcuffs Goods-in-Process Goodwill Goodwill Impairment Goodwill to Assets Ratio Google Tax Gordon Growth Model (GGM)Government-Wide Acquisition Contract (GWAC)Gray Knight Greensheet Gross Cash Recovery (GCR)Gross Earnings Gross Expense Ratio (GER)Gross Income Gross Leverage Ratio Gross Margin Gross Margin Return on Investment (GMROI)Gross Net Written Premium Income Gross Profit Gross Profit Margin Gross Profits Insurance Gross Receipts Gross Working Capital Gross-Up Ground-Up Loss Group Depreciation Growth at a Reasonable Price (GARP)Growth Rates Guaranteed Cost Premium Guideline Premium and Corridor Test (GPT)Gypsy Swap Half-Year Convention For Depreciation Hard Asset Hard-to-Sell Asset Harmonic Mean Heckscher-Ohlin Model Hedge Accounting Hedge Ratio Hedonic Pricing Held-For-Trading Security Held-to-Maturity (HTM) Securities Herfindahl-Hirschman Index (HHI)Heteroskedasticity Hierarchy of GAAP High-Low Method Hire Purchase Agreements Hiring Freeze Historical Cost Historical Returns Hodrick-Prescott (HP) Filter Holdco Holding Costs Horizontal Acquisition Horizontal Analysis Horizontal Integration Horizontal Merger Hostile Bid Hostile Takeover Hostile Takeover Bid Icarus Factor Identifiable Asset Idle Time Impaired Asset Impairment Implicit Cost Implicit Rental Rate Implied Authority Imprest Imputed Cost Imputed Value In Play Inbound Cash Flow Incentive Distribution Rights (IDR)Inchmaree Clause Income From Continuing Operations Income From Operations (IFO)Income Smoothing Income Statement Incremental Analysis Incremental Capital Output Ratio (ICOR)Incremental Cash Flow Incremental Cost Incremental Cost of Capital Independent Agent Independent Auditor Independent Insurance Adjuster Indirect Method Industry Loss Warranty (ILW)Inflation Accounting Information Circular Information Ratio (IR)Inherent Risk Initial Cash Flow Inorganic Growth Inside Director Installment Sale Institute of Management Accountants (IMA)Institutional Buyout (IBO)Institutional Ownership Insurable Interest Insurance Cutoff Insurance Defense Insurance Derivative Insurance Loss Control Insurance Proceeds Insurance Regulatory Information System (IRIS)Insurance Risk Class Intangible Asset Intangible Cost Intangible Personal Property Intellectual Capital Intellectual Property Intercompany Products Suits Exclusion Intercorporate Investment Interest Cost Interest Coverage Ratio Interest Due Interest Expense Interest Rate Gap Interim Statement Interlocking Clause Interlocking Directorates Internal Audit Internal Auditor (IA)Internal Capital Generation Rate (ICGR)Internal Claim Internal Growth Rate (IGR)Internal Rate of Return (IRR)Internal Rate of Return (IRR) Rule International Accounting Standards (IAS)International Capital Asset Pricing Model (CAPM)International Finance Intersegment Sales Intralinks Deal Flow Predictor (DFP)Inventory Inventory Accounting Inventory Carrying Cost Inventory Financing Inventory Management Inventory Turnover Inventory Write-Off Invested Capital Investment Center Investment Income Ratio Invoice IPO Advisor Irrelevant Cost Jensen's Measure Joint Liability Joint Probability Journal Junior Capital Pool (JCP)Just in Case (JIC)Just-in-Time (JIT)Kamikaze Defense Kenney Rule Key Performance Indicators (KPIs)Key Rate Duration Key Ratio Killer Bees Labor Intensive Lady Godiva Accounting Principles (LGAP)Lady Macbeth Strategy Lapse Ratio Last Fiscal Year (LFY)Last In, First Out (LIFO)Last Twelve Months (LTM)Law of Diminishing Marginal Returns Law Of Large Numbers Lead Underwriter Lean Enterprise Lean Six Sigma Lease Rate Leaseback Leasehold Least Squares Criterion Least Squares Method Ledger Balance Legacy Asset Leptokurtic Distributions Letter of Intent (LOI)Level 3 Assets Leverage Leverage Ratio Leveraged Buyback Leveraged Buyout (LBO)Leveraged Recapitalization Levered Free Cash Flow (LFCF)Licensed for Reinsurance Only Licensing Revenue Lien LIFO Liquidation LIFO Reserve Like-for-Like Sales Linear Relationship Liquid Asset Liquidation Liquidation Preference Liquidation Value Liquidity Coverage Ratio (LCR)Liquidity Ratio Liquidity Risk Litigation Risk Lloyd's Organizations Loan Life Coverage Ratio – LLCR Loan Syndication Loan-to-Cost Ratio (LTC)Loan-to-Deposit Ratio (LDR)Lobster Trap London Interbank Offered Rate (LIBOR)Long Run Incremental Cost (LRIC)Long-Run Average Total Cost (LRATC)Long-Tail Liability Long-Term Assets Long-Term Debt Long-Term Debt to Capitalization Ratio Long-Term Debt-to-Total-Assets Ratio Long-Term Liabilities Longevity Derivatives Longevity Risk Loss Adjustment Expense (LAE)Loss Carryback Loss Carryforward Loss Cost Loss Development Loss Leader Strategy Loss Payable Clause Loss Portfolio Transfer (LPT)Loss Ratio Loss Reserve Losses and Loss-Adjustment Expense Losses Incurred Lower of Cost or Market Method Macaroni Defense Macro Accounting Majority Shareholder Make to Order (MTO)Make To Stock (MTS)Malpractice Insurance Man-Year Management and Employee Buyout (MEBO)Management Buy-In (MBI)Management Buyout (MBO)Management Discussion and Analysis - MD&A Managerial Accounting MAR Ratio Margin Marginal Benefit Marginal Cost Of Funds Marginal Cost of Production Marginal Profit Marginal Revenue (MR)Mark to Market (MTM)Mark-To-Market Losses Market Value Added (MVA)Market-Based Corporate Governance System Marketable Securities Marquee Asset Matched Book Maturity Mismatch Maximum Foreseeable Loss (MFL)Mean Mean-Variance Analysis Megamerger Member Month Merger Merger Arbitrage Merger Mania Merger of Equals Merger Securities Merton Model Metcalf Report Mezzanine Debt Mezzanine Financing Micro Accounting Minimum Lease Payments Minority Interest Misfeasance Mismatch Modified Accrual Accounting Modified Book Value Modified Cash Basis Modified Internal Rate of Return (MIRR)Monetary Item Monoline Insurance Company Monte Carlo Simulation Mortality Table Most Recent Quarter (MRQ)Mothballing Multi-Currency Note Facility Multi-Factor Model Multilateral Netting Multiple Multiple Linear Regression (MLR)Multiples Approach Multistage Dividend Discount Model Multivariate Model Murabaha Mutual Insurance Company Mutually Exclusive Narrow-Based Weighted Average National Association of Insurance and Financial Advisors (NAIFA)National Association of Insurance Commissioners (NAIC)National Income Accounting Negative Assurance Negative Goodwill (NGW)Negative Growth Negative Return Negative Watch Net Amount at Risk Net Asset Value Per Share – NAVPS Net Cash Net Charge-Off (NCO)Net Charge-Off Rate Net Collections Net Debt Net Debt-to-EBITDA Ratio Net Income (NI)Net Income After Taxes (NIAT)Net Interest Cost (NIC)Net Interest Margin Net Investment Net Leverage (Insurance)Net Liabilities to Policyholders' Surplus Net Liquid Assets Net Loss Net Operating Income (NOI)Net Operating Loss (NOL)Net Operating Profit Less Adjusted Taxes (NOPLAT)Net Premium Net Premiums Written Net Present Value (NPV)Net Proceeds Net Profit Margin Net Profits Interest Net Realizable Value (NRV)Net Receivables Net Sales Net Tangible Assets Netting Next In, First Out (NIFO)Non-Admitted Balance Non-Cash Charge Non-Cash Item Non-Controlling Interest Non-Core Assets Non-Interest Income Non-Interest-Bearing Current Liability (NIBCL)Non-Objecting Beneficial Owner (NOBO)Non-Operating Asset Non-Operating Cash Flow Non-Operating Expense Non-Operating Income Non-Sampling Error Nonaccrual Experience (NAE) Method Nonbank Financial Companies (NBFCs)Noncurrent Assets Noncurrent Liabilities Nonexempt Employee Nonmonetary Assets Nonparametric Statistics Nonperforming Asset (NPA)Nonrecurring Charge Nonrecurring Gain or Loss Normal Profit Normal Spoilage Normal-Course Issuer Bid (NCIB)Novation Nuclear Hazards Clause Null Hypothesis Obligatory Reinsurance Obsolete Inventory Occurrence Policy Off-Balance Sheet (OBS)Off-Balance Sheet Financing (OBSF)Offensive Competitive Strategy Offering Memorandum On Account One-Tailed Test One-Time Item Onerous Contract Open Cover Operating Activities Operating Cash Flow (OCF)Operating Cash Flow Demand (OCFD)Operating Cash Flow Margin Operating Cash Flow Ratio Operating Costs Operating Earnings Operating Expense Operating Expense Ratio (OER)Operating Income Operating Income Before Depreciation and Amortization (OIBDA)Operating Leverage Operating Loss (OL)Operating Margin Operating Netback Operating Profit Operating Ratio Operating Revenue Opinion Shopping Opt-Out Vote Optimal Capital Structure Organic Growth Organic Sales Original Cost Orphan Drug Credit Other Comprehensive Basis of Accounting (OCBOA)Other Current Assets (OCA)Other Current Liabilities Other Long-Term Liabilities Outbound Cash Flow Outlay Cost Outside Director Outside Sales Overall Liquidity Ratio Overcapitalization Overextension Overfitting Overhead Rate Overhead Ratio Overleveraged Oversubscription Privilege Overvalued Owner Earnings Run Rate P-Value P/E 10 Ratio P/E 30 Ratio Pac-Man Pac-Man Defense Paid-Up Capital Parallel Loan Parent Company Pay As You Earn – PAYE Payback Period Paydown Payout Ratio Payroll PEG Payback Period People Poison Pill Per Capita Percentage Change Percentage of Completion Method Period Of Indemnity Permanent Current Asset Perpetual Inventory PEST Analysis Petty Cash Piecemeal Opinion Pitchbook Placed-In-Service Planned Amortization Class (PAC) Tranche Plowback Ratio Poison Pill Policyholder Surplus Political Risk Insurance Pooling-of-Interests Positive Confirmation Positive Correlation Pre-Depreciation Profit Predator Predators' Ball Preferred Creditor Preferred Dividend Coverage Ratio Premium Balance Premium to Surplus Ratio Prepackaged Bankruptcy Prepaid Expense Prepetition Liability Present Value (PV)Present Value Interest Factor (PVIF)Pretax Operating Income (PTOI)Pretax Profit Margin Price Elasticity of Demand Price to Tangible Book Value (PTBV)Price-to-Book (P/B) Ratio Price-to-Cash Flow (P/CF) Ratio Price-to-Innovation-Adjusted Earnings Price-to-Research Ratio – PRR Price-to-Sales (P/S) Ratio Price/Earnings-to-Growth (PEG) Ratio Primary Earnings Per Share (EPS)Primary Offering Prime Cost Prime Underwriting Facility Prior Acts Coverage Private Company Private Investment in Public Equity (PIPE)Privately Owned Privatization Pro Forma Pro Forma Invoice Pro Rata Pro-Forma Earnings Pro-Forma Forecast Pro-Rata Tranche Probability Density Function (PDF)Probability Distribution Probable Maximum Loss (PML)Problem Loan Problem Loan Ratio Product Recall Insurance Production Costs Production Externality Production Rate Production Volume Variance Profit Profit and Loss (P&L) Statement Profit before Tax (PBT)Profit Center Profit Margin Profit-Volume (PV) Chart Profit/Loss Ratio Profitability Index (PI) Rule Profitability Ratios Progress Billings Project Finance Project Notes Projected Benefit Obligation (PBO)Promotional Budget Propco (Property Company)Property, Plant, and Equipment (PP&E)Proportional Consolidation Prospective Reinsurance Protected Cell Company (PCC)Proxy Purchase Acquisition Accounting Pure Risk Pushdown Accounting Pyrrhic Victory Q Ratio Qualified Institutional Placement (QIP)Qualifying Transaction Quality of Earnings Quarter (Q1, Q2, Q3, Q4)Quarter on Quarter (QOQ)Quarter Over Quarter (Q/Q)Quarter-To-Date (QTD)Quarterly Revenue Growth Quartile Quasi-Reorganization Quick Assets Quick Liquidity Ratio Quick Ratio Quick-Rinse Bankruptcy Quintiles R-Squared Raider Ratable Accrual Method Rate of Return (RoR)Rate on Line Ratio Analysis Rationalization Real Asset Recapitalization Recapture Provision Receivables Receivables Turnover Ratio Receive Versus Payment (RVP)Receivership Reciprocal Insurance Exchange Reconciliation Recovery Rate Recurring Debt Recurring Revenue Red Red Clause Letter Of Credit Red Flag Red Ink Registrar Regulatory Arbitrage Reimbursement Reinstatement Clause Reinsurance Recoverables Reinsurance Sidecar Reinvoicing Center Relevant Cost Reload Option Remeasurement Remittance Letter Reorganization Repackaging in Private Equity Replacement Chain Method Replacement Cost Repo 105 Reported But Not Settled (RBNS)Reporting Currency Request for Application (RFA)Requisition Reservation Of Rights Letter Reserve Ratio Reserve-Replacement Ratio Reserves-to-Production Ratio Residual Income Residual Standard Deviation Residual Value Restatement Restricted Cash Restricted Fund Restructuring Charge Retail Inventory Method Retained Cash Flow (RCP)Retained Earnings Retainer Fee Retention Ratio Retrospectively Rated Insurance Return on Assets (ROA)Return on Assets Managed (ROAM)Return on Average Assets (ROAA)Return on Average Capital Employed – ROACE Return On Average Equity (ROAE)Return on Capital Employed (ROCE)Return On Debt (ROD)Return on Equity (ROE)Return on Gross Invested Capital (ROGIC)Return on Invested Capital (ROIC)Return on Investment (ROI)Return on Market Value of Equity (ROME)Return on Net Assets (RONA)Return on New Invested Capital (RONIC)Return on Policyholder Surplus Return on Revenue – ROR Return on Risk-Adjusted Capital (RORAC)Return on Sales (ROS)Return-on-Capital Gain Revaluation Reserve Revenue Revenue Agent Revenue Deficit Revenue Generating Unit (RGU)Revenue Per Available Room (RevPAR)Revenue Per Employee Revenue Per Occupied Room (RevPOR)Revenue Recognition Reverse Stock Split Reverse Takeover (RTO)Reverse Triangular Merger Revlon Rule Revolving Underwriting Facility (RUF)Risk Financing Risk Retention Group (RRG)Risk-Based Capital Requirement Risk-Based Deposit Insurance Rolling EPS Rollover Risk Rounding Error Roy's Safety-First Criterion (SFRatio)Royalty Royalty Income Trust Rump Run Rate Sacrifice Ratio in Economics Safe Harbor Salary Freeze Sale Of Crown Jewels Sales Mix Sales Mix Variance Sales Per Share Sales per Square Foot Sample Sampling Sampling Error Sarbanes-Oxley (SOX) Act of 2002 Satisfaction and Release Saturday Night Special Savior Plan Schedule 14D-9 Schedule F Scorched Earth Policy Scrap Value Seasonal Credit Seasonally Adjusted Annual Rate (SAAR)SEC Form 25 SEC Form S-4 Second Surplus Second-Lien Debt Section 179 Secured Debt Segment Margin Select Mortality Table Self-Tender Defense Selling, General, and Administrative Expenses (SG&A)Semi-Variable Cost Senior Debt Senior Stretch Loan Sensitivity Analysis Sequential Growth Serial Correlation Series B Financing Service Charge Settlement Date Accounting Share Capital Share Premium Account Shareholder Shareholder Equity (SE)Shareholder Equity Ratio Shareholder Letter Shareholder Value Added (SVA)Shareholder Value Transfer (SVT)Shark Repellent Shark Watcher Shell Corporation Short-Form Report Short-Term Assets Short-Term Debt Shortfall Shrinkage Shutdown Point Sight Letter of Credit Simple Random Sample Sinking Fund Six Sigma Slush Fund Small Minus Big (SMB)Solvency Solvency Ratio Special Item Special Purpose Vehicle (SPV)Special Warranty Deed Specific Identification Inventory Valuation Method Spinoff Split Limits Split Payroll Split-Up Spontaneous Assets Spontaneous Liabilities Spot Reinsurance Staggered Board Stalking-Horse Bid Standard Deviation Calculation Standard Error Standby Note Issuance Facility (SNIF)Standstill Agreement Staple Financing Stated Value Statement of Financial Accounting Concepts (SFAC)Statement of Financial Accounting Standards (SFAS)Statement of Retained Earnings Static Budget Static Gap Statistical Significance Statistical Significance Statistics Statutory Accounting Principles (SAP)Statutory Audit Stochastic Modeling Stock Keeping Unit (SKU)Stock Market Capitalization-to-GDP Ratio Stock-for-Stock Straight Line Basis Straight-Through Processing (STP)Strategic Buyer Strategic Financial Management Stratified Random Sampling Street Expectation Strong Sell Structured Finance Sub Account Subjective Probability Subordinate Financing Subordinated Debt Subsidiary Subvention Income Suicide Pill Sum of Squares Sum-of-the-Years' Digits Sundry Income Sunk Cost Sunrise Provision Supermajority Supply Chain Finance Surety Surplus Surplus Share Treaty Surplus Spending Units Survival Analysis Suspense Account Sustainable Growth Rate (SGR)Swap Ratio Sweetheart Deal Syndicate Syndicated Loan Synthetic Lease Systematic Sampling T-Account Takeout Value Takeover Takeover Artist Takeover Bid Takeunder Tangible Asset Tangible Common Equity (TCE)Tangible Common Equity (TCE) Ratio Tangible Cost Tangible Net Worth Target Cash Balance Target Firm Tax-Equivalent Yield Tender Term Out Termination Event Texas Ratio The Accounting Review the Beneish Model The Big Four The Celler-Kefauver Act Theoretical Value (Of A Right)Third-Party Administrator (TPA)Three-Sigma Limits Throwback Rule Tier 1 Capital Ratio Tier 1 Common Capital Ratio Time Draft Time Value of Money (TVM)Times Interest Earned (TIE) Ratio Times-Revenue Method Toehold Purchase Top Line Total Asset-to-Capital Ratio – TAC Total Debt-to-Capitalization Ratio Total Enterprise Value (TEV)Total Expense Ratio (TER)Total Insurable Value (TIV)Total Liabilities Total Revenue Test Total-Debt-to-Total-Assets Ratio Trade Credit Trade Date Accounting Trade Finance Trade Working Capital Trading Assets Trailing 12 Months (TTM)Trailing FCF Trailing Price-To-Earnings (Trailing P/E)Transfer of Risk Transfer Price Transfer Pricing Transferred-In Costs Translation Exposure Transparency Transposition Error Traveling Auditor Treasury Offering Treasury Stock (Treasury Shares)Treaty Reinsurance Tree Diagram Trial Balance Trimmed Mean Triple Bottom Line (TBL)True Lease Tuck-in Acquisition Turnover Two-Bin Inventory Control Two-Tailed Test Type II Error UCC-1 Statement Ultimate Mortality Table Ultimate Net Loss Unadjusted Basis Unaffiliated Investments Unallocated Loss Adjustment Expenses (ULAE)Unappropriated Retained Earnings Unbundling Unconventional Cash Flow Under Reporting Underapplied Overhead Undercast Underinvestment Problem Underlying Profit Underwriting Agreement Underwriting Capacity Underwriting Cycle Underwriting Expenses Underwriting Fees Underwriting Group Underwriting Income Underwriting Risk Underwriting Standards Undivided Profit Unearned Discount Unearned Revenue Unfavorable Variance Uninsurable Risk Unissued Stock Unit Cost Unit Linked Insurance Plan (ULIP)Unit of Production Method Unit Sales Unitary Thrift Unitranche Debt Units Per Transaction (UPT)Unqualified Audit Unqualified Opinion Unrestricted Cash Unrestricted Net Assets Unsolicited Bid Unsubordinated Debt Unusual Item Upstream Guarantee Use and Occupancy Insurance (U&O)Useful Life Valuation Valuation Analysis Valuation Premium Valuation Reserve Value at Risk (VaR)Value Engineering Value of Risk (VOR)Value Reporting Form Valued Marine Policy Vanishing Premium Variability Variable Cost Variable Cost Ratio Variable Interest Entity (VIE)Variable Overhead Variable Overhead Spending Variance Variance Vendor Financing Vendor Note Vertical Analysis Vertical Integration Vertical Merger Vested Benefit Obligation (VBO)Virtual Data Room (VDR)Voluntary Liquidation Voucher Voucher Check Wage Expense Waiting Period Waiver of Coinsurance Clause Walk-Through Test War Chest War Exclusion Clause War Risk Insurance Warehouse Bond Warehouse-to-Warehouse Clause Waterfall Payment Wear and Tear Exclusion Weather Insurance Weighted Average Weighted Average Cost of Capital (WACC)Whisper Stock White Knight White Squire Whitemail Whitewash Resolution Whole-Life Cost Wholesale Insurance Wholly Owned Subsidiary Williams Act Win/Loss Ratio Winding Up Without Evidence of Insurability Work-in-Progress (WIP)Working Capital Working Capital Loan –Working Capital Management Working Capital Turnover Working Control Working Ratio World Insurance Wrap-Up Insurance Write-Down Write-Off Write-Up Written Premium Written-Down Value Year to Date (YTD)Year-Over-Year (YOY)Yearly Probability Of Dying Yearly Renewable Term Plan of Reinsurance Yellow Knight Yield on Earning Assets Z-Score Z-Test Zero Layoff Policy Zero-Based Budgeting (ZBB)Zero-Cost Strategy Zero-Coupon Mortgage Zero-Gap Condition Zero-Proof Bookkeeping Zombie Debt Zombies

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