Glossary

A

• Accredited Investor
• Avoidable Costs
• Average-Cost Method
• Average Tax Rate
• Average Stock's Beta bA = bM
• Available-for-Sale Securities
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B

• Business Transactions
• Business Risk
• Business Plan
• Business
• Breakup Value
• Break-Even Point
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C

• Customer Lists
• Current Yield (on a bond)
• Current Ratio
• Current Liabilities
• Current Assets
• Cumulative Preferred Stock
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D

• Dun & Bradstreet
• Due Care
• Duality Principal
• Du Pont Equation
• Du Pont Chart
• Double-Entry System
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E

• Extraordinary Repairs
• Extraordinary Items
• Extra Dividend
• Extension
• Expired Costs
• Expenses
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F

• FVN (Future Value)
• FVIFAI,N
• FVIFA1,N
• FVAN
• Future Value (FV)
• Full Product Cost
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G

• Guideline Lease
• Growth Option
• Group Depreciation
• Gross Sales
• Gross Profit Method
• Gross Profit
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H

• Hurdle Rate
• Hostile Merger
• Horizontal Merger
• Horizon Value
• Holdout
• Holdout
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I

• Issued Shares
• Invoice
• Investment Timing Option
• Investment Grade Bond
• Inventory Valuatation By Estimation
• Inventory Turnover
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J

• Just-In-Time (JIT) Operating Environment
• Junk Bond
• Journal
• Joint Venture
• Joint Products
• Job Order Cost System

K

• K-Factor

L

• Lease(s)
• Leasehold Improvements
• Legal Capital
• Lehman's Formula
• Lessee
• Lessee's Analysis
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M

• Mutually Exclusive Projects
• Mutual Fund
• Mutual Agency
• Municipal Bond Insurance
• Municipal Bond
• Multi-National Corporations (MNC)
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N

• Notes Receivable
• Notes Payable
• Normal Yield Curve
• Normal Operating Cycle
• Normal Costing
• Normal Cash Flow Projects
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O

• Progressive Tax
• Profitabilty Index
• Profitability Ratios
• Profitability
• Profit Margin on Sales
• Profit Margin
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P

• PVIFI,N
• PVIFAI,N
• PVAN
• PV (Present Value)
• Put Option
• Push-through Production
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Q

• Queue Time
• Quick (or Acid Test) Ratio
• Quality of Earnings
• Qualitative Characteristics

R

• Roadshow
• Risk-Adjusted Discount Rate
• Risk Premium for Stock, i, Rpi
• Risk Aversion
• Risk Abritrage
• Rights Offering
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S

• Subscription Agreement
• Synergy
• Sweetener
• Swap
• Supply-Chain Management
• Supplementary Information Notes
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T

• Trend Analysis
• Treasury Stock
• Treasury Bond
• Transportation Costs
• Transfer Price
• Transactions Balance
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U

• Units of Production
• Underwritten Arrangement
• Usefulness
• Unsecured Bonds
• Unearned Revenues
• Underwriter
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V

• Vertical Manager
• Vertical Analysis
• Venture Capitalist
• Variable Labor
• Variable Interest Entities (VIEs)
• Variable Costing
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W

• Work Cell
• Work in Process Inventory
• Workout
• Working Capital
• Window Dressing
• White Knight
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Y

• Yield to Maturity (YTM)
• Yield to Call (YTC)
• Yield Curve

Z

• Zero Coupon Bonds