Glossary
Below please find our growing glossary of financial analysis terms that you should be familiar with if you want to excel in your financial analysis related career:
- Assets
- Assets turnover
- Balance sheet
- Budget
- Cash flow
- Cashflow statement
- Cost of debt ratio
- Cost of Sales
- Current assets
- Current ratio
- Current liabilities
- Dividend
- Fixed assets
- Fixed cost
- Free on Board
- Gross profit
- Initial Public Offering
- Letters of credit
- Letters of guarantee
- Liquidity ratio
- Net assets
- Net Present Value (NPV)
- Net profit
- Financial analysis
- Financial model
- Income statement
- Financial statements
- Payback period
- ROI
- Profit & Loss account (P&L)
- Overhead
- Quick ratio
- Restricted funds
- Return on capital employed (ROCE)
- Share capital
- Shareholders’ funds
- Variable costs
- Working capital
- Capital budget
- Capital assets
- Capital expenditure
- Capital market
- Capital structure
- Cash management
- Chart of accounts
- Co-financing
- Consolidated financial payment
- Cost-benefit analysis
- Cost analysis
- Cost principle
- Cost recovery
- Credit risk
- Credit union
- Debt financing
- Debt security
- Amortization
- Bank for International Settlements
- Bilateral trade
- Fund
- Funds flow
- Generally accepted accounting practices
- Gross margin
- Gross national product
- Gross sales
- Growth rate
- Hidden reserves
- Historical cost
- Hyperinflation
- Idle capacity
- Illiquid
- Imputed cost
- Income tax
- Incremental cost
- Indirect costs
- Insolvent
- Intangible asset
- Interest coverage ratio
- Internal audit
- Internal auditor
- Intercompany profit
- Internal check
- Internal rate of return
- Inventory turnover
- Invested capital
- Junk bonds
- Joint venture
- Line of credit
- Liquid asset
- Liquidity
- Liquidation
- Listed company
- Long-term asset
- Long-term debt
- Long-term liabilities
- Management accounting
- Marginal cost
- Market value
- Market failure
- Micro-finance
- Minority interest
- Money market
- Net income
- Operating cost
- Operating expenditures
- Operating income
- Carryforward
- Note payable
- Notes receivable
- Professional bodies
- Parent company
- Pension plan
- Rate of return
- Real price
- Return on assets
- Return on equity
- Risk analysis
- Risk contingency
- Salvage value
- Securities market
- Share capital
- Share premium
- Short-term debt
- Short-term liabilities
- Sinking fund
- Sovereign risk
- Stakeholders
- Supreme Audit Institution
- Swap
- Takeover
- Tangible asset
- Turnover
- Valuation
- Value-at-risk
- Value-added
- Simple interest
- Value-added-tax
- Working capital
- Working ratio
- Write-off
- Yield
- Yield curve
- Serial bonds
- Selling expenses
- Return on net worth
- Return on sales
- Total liabilities
- Turnover ratio
- Accounting cycle
- Accounting controls
- Accelerated depreciation
- Compound interest
- Accounting policies
- Accounting period
- Full disclosure
- Accrual basis
- Accrued expenses
- Accrued liability
- Accrued revenue
- Acquisition cost
- Cash dividends
- Classified balance sheet
- Adjusting entries
- Aging schedule
- Allowance for uncollectible accounts
- Annuity
- Antidilutive securities
- Asset impairment
- Arm’s length transaction
- Authorized stock
- Bargain purchase option
- Change in accounting estimate
- Benchmark
- Bond discount
- Callable bond
- Callable preferred stocks
- Capital stock
- Cash basis accounting
- Chart of accounts
- Closing entries
- Collateral
- Comparative statements
- Completed-contract method
- Composite depreciation
- Work in process
- Contingent asset
- Valuation
- Convertible bonds
- Useful life
- Venture capital
- Deferred revenue
- Derivative instruments
- Donated capital
- Donated assets
- Efficient market hypothesis
- Equity method
- Exchange rate
- Face rate interest
- Fair value
- FIFO method
- Financial leverage
- Financial news
- Financial portals
- Fiscal year
- Forecasted transaction
- Internal event
- Fund accounting
- Internal financing
- Gross profit margin
- Hedging contract
- Imputed interest rate
- Hybrid securities
- Installment sales
- Interest rate risk
- Issued stock
- Industry practices
- Life cycle
- Liquidating dividend
- Impairment
- Monetary liabilities
- Monetary unit
- Negative goodwill
- Merger
- Neutrality
- Off-balance-sheet financing
- Operating cycle
- Pooling of interest
- Post balance sheet event
- Privatization
- Pro-forma amount
- Promissory note
- Proportionate consolidation
- Proxy statement
- Public company
- Put option
- Ratio analysis
- Real account
- Residual value
- Retail inventory method
- Secured loan
- Service life
- Simple capital structure
- Social accounting
- Special journals
- Trademark
- Tax benefit
- Time value of money
- Trial balance
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