Post on 21-Mar-2018
1AAA
2Abacus
3abacus
4Abandonment,;
5abandonment value
6abatement
7ability to service debt
8abnormal cost
9abnormal spoilage
10above par
11above the line
12absolute amount ,
13absolute endorsement
14absolute insolvency
15absolute priority
16absolute value
17absorb ,
18absorption account ,
19absorption costing
20abstract
21abuse
22abuse of tax shelter
23ACCA
24accelerated cost recovery system
25accelerated depreciation method ,
26acceleration clause ,
27acceptance
28acceptance bill
29acceptance register
30acceptance sampling
31access time
32accommodation
33accommodation bill
34accommodation endorsement
35account,,,
36accountability ,
37accountability unit
38Accountancy
39accountancy
40accountant ,
41accountant general ,
42accounting in charge
43accountant,s legal liability
44accountant,s report
45accountant,s responsibility
46account form ,
47accounting
48accounting assumption ,
49accounting basis ,
50accounting changes
51accounting concept
52accounting control
53accounting convention ,
54accounting corporation
55accounting cycle
56accounting data
57accounting doctrine
58accounting document
59accounting elements
60accounting entity ,
61accounting entry
62accounting equation
63accounting event
64accounting exposure ,
65accounting firm
66Accounting Hall of Fame
67accounting harmonization
68accounting identity
69accounting income
70accounting information
71accounting information system
72accounting internationalization
73accounting journals
74accounting legislation
75accounting manual
76accounting objective
77accounting period
78accounting policies
79accounting postulate
80accounting practice
81accounting principle
82Accounting Principle Board
83accounting procedures
84accounting profession ,
85accounting rate of return
86accounting records ,
87Accounting Review
88accounting rules
89Accounting Series Release
90accounting service
91accounting software
92accounting standard ,
93accounting standardization
94Accounting Standards Board ()
95Accounting Standards Committee ()
96accounting system
97accounting technique
98accounting theory
99accounting transaction ,
100Accounting Trend and Techniques
101accounting unit
102accounting valuation
103accounting year
104accounts ,
105account sales ,
106accounts payable
107accounts receivable
108accounts receivable aging schedule
109accounts receivable assigned
110accounts receivable collection period
111accounts receivable discounted
112accounts receivable financing ,
113accounts receivable management
114accounts receivable turnover ,
115accretion
116accrual basis accounting ,
117accrued asset
118accrued expense
119accrued liability
120accrued revenue
121accumulated depreciation
122accumulated dividend
123accumulated earnings tax ,
124accumulation ,
125acid test ratio
126acquired company ,
127acquisition ,
128acquisition accounting
129acquisition cost
130acquisition decision
131acquisition excess
132acquisition surplus
133across-the-board
134ACT
135act ,
136action ,
137active account
138active assets
139activity ,
140activity account
141activity accounting
142activity ratio
143activity variance
144act of bankruptcy
145act of company
146act of God ,
147actual capital
148actual value
149actual wage
150added value
151added value statement
152added value tax
153addition ,
154additional depreciation ,
155additional paid-in capital
156additional tax
157adequate disclosure
158adjunct account
159adjustable-rate bond
160adjusted gross income ,
161adjusted trial balance
162adjusting entry
163adjustment
164adjustment account
165adjustment bond
166administrative accounting
167administrative budget
168administrative expense
169ADR
170ad valorem tax
171advance ,
172advance corporation tax
173advances from customers
174advance to suppliers
175adventure ,
176adverse opinion ,
177adverse variance ,
178advisory services
179affiliated company
180affiliation
181after closing trial balance
182after cost
183after date
184after sight
185after-tax
186AGA
187age ,,
188age allowance
189age analysis
190agency ,
191agency commission
192agency fund
193agenda ,
194agent ,
195aggregate balance sheet
196aggregate income statement
197AGI ,
198aging of accounts receivable
199aging schedule
200agio ,
201agiotage ,
202AGM
203agreement
204agreement of partnership
205AICPA
206AIS
207all capital earnings rate
208all-inclusive income concept
209allocation ,
210allocation criteria
211allotment,,
212allowance
213allowance for bad debts
214allowance for depreciation
215allowance method
216all-purpose financial statement ,
217alpha risk ,
218altered check
219alternative accounting methods
220alternative proposals ,
221amalgamation
222American Accounting Association
223American depository receipts ,
224American Institute of Certified Public Accountants ,
225American option
226American Stock Exchange
227amortization
228amortized cost
229amount ,
230amount differ
231amount due
232amount of 1 dollar 1
233analysis
234analyst
235analytical review
236annual audit
237annual closing
238annual general meeting
239annualize
240annualized net present value
241annual report
242annuity
243annuity due
244annuity in advance
245annuity in arrears
246annuity method of depreciation
247antedate
248anticipation ,
249anti-dilution clause
250anti-pollution investment
251anti-profiteering tax
252anti-tax avoidance
253anti-trust legislation
254A/P
255APB
256APB Opinion
257Application,
258applied overhead
259appraisal
260appraisal capital
261appraisal surplus
262appraiser ,
263appreciation
264appropriated retained earnings ,
265appropriation ,
266appropriation account
267appropriation budget
268approval ,
269approved account
270approved bond
271A/R
272arbitrage ,
273arbitrage transaction ,
274arbitration ,
275arithmetical error
276arm,s-length price ,
277arm,s-length transaction ,
278ARR
279arrears,
280arrestment
281Authur Anderson & Co. ,
282article ,
283articles of incorporation
284articles of partnership
285articulate
286articulated concept
287artificial intelligence
288ASB
289ASE
290Asian Development Bank
291Asian dollar
292asking price ,
293assessed value
294assessment,,
295asset
296asset cover ,
297asset depreciation range
298asset-liability view
299asset quality
300asset retirement ,
301asset revaluation
302asset stripping ,
303asset structure
304asset turnover
305asset valuation
306assignment of accounts receivable
307associated company ,
308Association of Government Accounting
309assumed liability ,
310AT
311at cost
312at par ,
313at sight ,
314attached account
315attachment ,
316attest,
317attestation ,
318audit ,
319auditability
320audit committee
321audit coverage
322audited financial statement ,
323audit evidence,
324Audit Guides
325auditing
326auditing procedure
327auditing process
328auditing standard ,
329Auditing Standards Board
330Auditor,
331auditor general,
332auditor,s legal liability
333auditor,s opinion
334auditor,s report ,
335audit program
336audit report
337audit risk
338audit sampling
339audit software
340audit test
341audit trail,
342audit working paper
343authorized capital stock ,
344automated clearing house
345automated teller machine
346automatic transfer service
347available asset
348available inventory
349average balance
350average collection period
351average cost
352average-cost method
353average inventory ,
354average life ,
355average payment period (of accounts payable)
356average rate of return
357averages
358avoidable cost
359back charge
360back date ,
361backed bill
362back-end load
363backer
364backlog depreciation
365back order
366back pay
367back tax
368back-to-back credit
369back-to-back loan
370back wardation
371backward integration
372bad check
373bad debt ,
374bad debt account
375bad debt expense
376bad debt ratio
377bad debt recovery
378bailment ,
379bailout
380bailout period
381balance
382balance budget
383balance due
384balance fund
385balance of account
386balance of payment
387balance of retained earnings
388balance sheet
389balance sheet account
390balance sheet analysis
391balance sheet audit
392balance sheet date
393balance sheet ratio
394balance sheet total
395balloon payment
396bank
397bank(er,s) acceptance ,
398bank balance
399bankbook
400bank charge
401bank checking account ,
402bank confirmation
403bank credit,
404bank custody
405bank draft
406banker
407bank failure
408bank loan
409bank overdraft
410bank reconciliation statement,
411bank reference
412bank run
413bankruptcy
414bankruptcy act
415bankruptcy cost
416bankruptcy court
417bankruptcy prediction
418Bankruptcy Reform Act of 1978 1978
419bank transfer ,
420bargain,
421bargain money
422bargain purchase option
423bargain renewed option
424bargain sale
425barometers ,
426barometers stock
427barter
428barter transaction
429base
430base period
431base price
432base rate
433base stock
434BASIC
435basic earnings per share
436basis
437basis of accounting ,
438basis of taxation
439basis point
440basket purchase ,
441batch costing
442batch processing ,
443B/D
444B/E
445BE analysis ,
446bear,,
447bearer
448bearer bond
449bearer draft
450bear interest ,
451bear market ,
452bear squeeze
453beating the market
454before-separation cost
455before-tax income
456Beginners All-purpose Symbolic Instruction Code ,
457beginning balance
458beginning inventory
459bellwether security ,
460below par
461below the line
462beneficial interest
463beneficial owner
464beneficiary ,,
465benefit,,
466benefit-cost analysis
467benefit-cost ratio
468benefit fund
469benefit in kind
470benefit system
471best-efforts agreement
472beta coefficient
473beta risk ,
474betterment ,
475B/F
476Bias,
477bid
478bid bond
479bid price,
480big bath
481Big Board
482Big Five
483bill,,,
484billing ,
485billing clerk
486bill of entry
487bill of exchange
488bill of lading ,
489bill of materials
490bill of sales ,
491bills payable
492bills receivable
493B/L
494black market
495black money
496blank bill of lading
497blank check
498blank endorsement
499blanket mortgage
500blanket order
501blanket price
502blind entry ,
503blind purchase
504blue-chip ,
505blue-sky laws ,
506board chairman
507board minutes
508board of directors
509board of trade ,
510bond,
511bond conversion
512bond discount
513bonded goods
514bonded warehouse
515bond financing
516bondholder
517bond indenture ,
518bonding company
519bond issue cost
520bond premium
521bond rating
522bonds outstanding,
523bonds payable
524bond yield
525bonus ,
526bonus issue
527book
528book audit
529book balance
530book inventory ,
531bookkeeper,
532bookkeeping,
533book of final entry
534book of orginal entry
535book profit ,
536book rate of return
537books of accounts
538book value
539book value per share
540boot
541borrowing ,
542borrowing power
543bottom line ,
544B/R
545branch ,
546branch accounting ,
547branch current account ,
548branch ledger
549brand name ,
550breach of contract ,
551breach of trust
552breakdown ,
553break-even analysis ,
554break-even chart ,
555break-even point ,
556break-up value
557bribes and kickbacks
558bridging loan
559British Accounting Association
560broker
561brokerage
562brought down ,
563brought forward
564budget
565budgetary control
566budget decision
567bugeting
568budget management
569budget variance
570buffer stock ,
571bull,
572bullion ,
573bull market ,
574burden
575burden rate
576business,,
577business accounting
578business barometer
579business combination
580business cycle ,
581business environment
582business failure
583business income ,
584business risk ,
585business segment
586business transaction ,
587business trust
588buy and hold decision
589buyer,s credit
590buying expense
591buyout ,
592buy over ,
593bylaws
594by-product
595CA
596cable transfer
597calculation
598calculator
599calendar year
600call ,
601callable bond
602callable preferred stock
603call loan
604call option
605call premium
606call price
607call provision
608cancelable lease
609cancelled check
610C & F
611C & I
612capacity
613capacity cost ,
614capacity to borrow
615capacity to contract ,
616capital ,
617capital account
618capital addition
619capital allowance
620capital and liabilities ratio
621capital appreciation
622capital asset
623capital asset pricing model
624capital authorized ,
625capital budget
626capital cost
627capital deficit
628capital expenditure
629capital gain ,
630capital impairment
631capital intensive
632capital investment
633capital investment appraisal
634capitalization
635capitalization of earnings
636capitalization of interest
637capitalized value
638capital lease
639capital leverage
640capital loss
641capital maintenance concept ,
642capital market
643capital market line
644capital outlay
645capital-output ratio
646capital paid-in ,
647capital rationing
648capital reorganization
649capital reserve
650capital return ,
651capital stock
652capital stock outstanding ,
653capital stock premium
654capital stock subscriptions
655capital structure
656capital structure decision
657capital surplus
658capital turnover
659capital verification ,
660CAPM
661carried interest
662carry back ,
663carrying cost ,
664carrying value
665carry over,,
666CASB
667cash
668cashability
669cash account
670cash asset
671cash audit
672cash basis accounting ,
673cash bonus
674cash break-even analysis
675cash budget
676cash cow
677cash deficit
678cash disbursement journal
679cash discount
680cash dividend
681cash equivalent
682cash equivalent value
683cash flow
684cash flow statement ,
685cash-flow to capital-expenditure ratio
686cash-flow to total-debt ratio
687cash forecast
688cashier
689cashier,s check
690cash in transit
691cash journal
692cash on delivery
693cash on hand
694cash position ,
695cash receipts journal
696cash records
697cash sale
698cash shortages and overages
699cash statement
700cash turnover ratio
701cash with order ,
702casting ,
703casual audit
704CBA
705CCA
706CD
707ceiling
708ceiling price
709central bank
710centralization ,
711certainty
712certainty decision
713certainty equivalent
714certainty equivalent coefficient
715certificate of capital verification
716certificate of deposit
717certificate of incorporation ,
718certificate of indebtedness
719certificate of protest
720certified accountant
721certified check
722certified data processor
723certified financial planners
724certified financial statement ,
725certified information system auditor
726certified internal auditor
727certified management accountant
728certified public accountant
729certifying officer
730chain discount
731chain liquidation
732chairman of the board of director
733chairman,s report
734change fund
735changing prices accounting
736charge,
737charge account ,
738charge and discharge statement ()
739charge card
740charge off
741charge sale
742charter ,
743chartered accountant
744chartered financial analyst
745charted financial consultant ,
746chartist
747chart of accounts,
748chattel
749chattel mortgage
750check,
751check and balance system ,
752check cleaning
753checking account ,
754check register
755check verification
756chief accountant ,
757chief auditor ,
758chief cashier ,
759chief financial officer ,
760CHIPS
761chronological book
762CIF
763circularization
764circulating asset
765circulating capital ,
766claim
767classification of accounts
768classification of assets
769classification of liabilities
770classification of stockholders, equity
771classified common stock
772classified trial balance
773claw back
774clean
775clean bill of exchange
776clean letter of credit
777clearance,,
778clearance agent
779clearance sale
780clearing
781clearing account,
782clearing house
783clear-up cause
784clerical error,
785clerk ,
786client ,
787closed account
788closed-end mutual fund
789closely-held company
790closely-held corporation
791closing
792closing adjustment ,
793closing balance
794closing date ,
795closing entry
796closing price
797closing trial balance
798CM ,
799CMA
800CML
801COBOL
802code,,
803Code of Professional Ethics
804coding
805coding clerk
806coding of accounts
807co-financing
808coin
809coinsurance clause
810collateral ,
811collateral bond ,
812collateral loan
813collectibles
814collection agency
815collection period
816collective policy
817collusion
818columnar journal
819combination
820combined financial statement,
821combined journal and ledger,
822comfort letter
823commercial bank
824commercial bill
825commercial credit
826commercial law
827commercial paper
828commission ,
829commitment
830commitment fee
831commodity ,
832commodity exchange
833Common Business Oriented Language
834common cost
835common dollar
836common-size statement
837common stock
838common stock equivalent
839Common Stock Index
840community of interest ,
841commuted value
842company
843company director
844company finance
845company law
846company reserve
847company tax
848comparability
849comparative accounting ,
850comparative statement ,
851compensating balance ,
852compensating errors
853compensation ,
854compensatory stock option
855competitive bidding
856compilation of financial statement,
857complete audit
858complete cycle costs
859completed contract method
860complete transaction
861complex capital structure
862complex information processing
863compliance audit
864compliance test ,
865composite break-even point
866composite depreciation
867composition ,
868compound amount of 1 dollar 1,1
869compound discount ,
870compound entry
871compound interest
872compound interest method of depreciation
873compound value
874comprehensive audit
875comprehensive budget
876comprehensive income
877comptroller ,
878Comptroller General
879compulsory audit
880compulsory liquidation
881COMPUSTAT
882computed price
883computer
884computer-aided audit
885computer-aided financial management
886computer conferencing
887computer fraud
888computerized accounting
889computer network ,
890computer software
891concealment ,
892concept
893conceptual framework ,
894concern ,
895concession,,
896condensed balance sheet
897condensed income statement
898conditional acceptance
899conditional bond
900confidential information,
901confirmation letter ,
902confirmed letter of credit
903confiscated goods ,
904confiscation ,
905conflict of interest ,
906conglomerate combination
907conglomerate company ,
908conglomerate financial statement ,
909conservatism
910consignment ,
911consignment account
912consistency
913consolidated financial statement ,
914consolidation
915consolidation goodwill
916consortium ,
917consortium project
918constant price
919constant purchase power accounting
920constituent company ,
921construction contract accounting
922construction work in process
923constructive dividend
924constructive fraud
925constructive receipt
926consular invoice
927consultant ,
928consultant fee
929Consultative Committee of Accounting Bodies
930consumed cost
931Consumer Price Index
932Continental European accounting
933contingency ,
934contingency account
935contingency financial plan
936contingent gain ,
937contingent loss
938continuing account ,
939continuing appropriation,
940continuing investment
941continuing professional education ,
942continuing security
943continuity postulate
944continuous audit
945continuous budget ,
946continuous inventory
947contra account
948contract
949contract labor
950contractor
951contract price
952contra entry
953contributed capital
954contributed capital in excess of par value
955contribution ,
956contribution approach to pricing
957contribution margin ,
958contribution margin income statement
959contribution margin ratio
960contributory pension plan
961control
962control account ()
963controllable cost
964controlled accounts
965controlled company ,
966controller ,
967controlling company
968controlling-company accounting
969controlling interest ,
970convention ,
971conventional accounting
972conventional costing
973conventional income statement
974conversion,
975conversion price
976conversion rate ,
977convertible bond
978convertible preferred stock
979conveyance ,
980cook
981cooked books
982coownership company
983coownership of property
984copyright
985copyright royalty,
986corporate accounting
987corporate bond
988corporate charter
989corporate finance
990corporate joint venture ,
991corporate raider
992corporate readjustment
993corporate reorganization ,
994Corporate Report
995corporate risk
996corporation ,
997corpus
998correcting entry
999correspondent ,
1000corruption ,
1001cost ,
1002cost absorption ,
1003cost accountant
1004cost accounting
1005Cost Accounting Standards
1006cost accounts
1007cost allocation ,
1008cost analysis
1009cost and freight
1010cost and insurance
1011cost audit
1012cost basis
1013cost-benefit analysis
1014cost center
1015cost classification
1016cost control
1017cost distribution ,
1018cost flow
1019costing
1020cost, insurance and freight
1021cost ledger
1022cost object
1023cost of capital
1024cost of goods manufactured ,
1025cost of good sold
1026cost of living adjustment
1027cost of sales
1028cost or market, whichever is lower
1029cost-plus pricing
1030cost principle
1031cost records
1032cost report
1033cost sheet ,
1034cost variance analysis
1035cost-volume-profit analysis
1036counterfeit money
1037countermand ,
1038countersign
1039coupon
1040coupon bond
1041Court of Bankruptcy
1042covenant
1043cover,,
1044coverage ,
1045coverage ratio
1046covered interest arbitrage
1047CPA
1048CPA examination
1049CPA firm
1050credit,
1051credit account ,
1052credit agency ,
1053credit analysis
1054credit balance
1055credit card
1056credit control
1057credit guarantee ,
1058credit line ,
1059credit memorandum
1060creditor
1061creditors, equity
1062creditors, ledger ,
1063credit policy
1064credit rating
1065credit risk
1066credit sale
1067credit terms
1068criminal liability
1069critical path accounting
1070critical path method
1071cross check
1072crossed check ,
1073cross rate (of exchange) ,
1074cross-reference (index)
1075cum dividend
1076cum rights ,
1077cumulative preferred stock
1078cumulative voting
1079currency ,
1080currency depreciation
1081currency exchange ,
1082current
1083current account
1084current asset
1085current asset turnover
1086current cost
1087current cost account
1088current cost income
1089current expense
1090current liability
1091current rate method
1092current ratio
1093current replacement cost
1094current return
1095current value
1096custodial accounting
1097custodial responsibility
1098custom ,
1099customer,s advance
1100customer,s ledger
1101customs declaration
1102customs duty
1103customs office
1104cutoff ,
1105cutoff date ,
1106cutoff rate (of return)
1107cutoff test ,
1108cycle count
1109daily cash report
1110daily statement
1111damages
1112data ,
1113data base
1114data base management system
1115data processing
1116data retrieval
1117date
1118date backward
1119date due
1120date forward
1121date of balance sheet ,
1122date of payment ,
1123day book
1124days purchases in accounts payable
1125days sales in accounts receivable
1126days sales in inventory
1127dBase
1128DCF
1129dead account
1130dead capital
1131dead stock ,
1132deal ,
1133dealer
1134debenture(bond) ,
1135debenture capital
1136debit
1137debit and credit convention
1138debit
1139debit card ,
1140debit entry
1141debit memorandum
1142debt
1143debt and equity securities
1144debt capacity
1145debt capital ,
1146debt-collection agency
1147debt coverage ratio
1148debt crisis
1149debt factor
1150debt financing
1151debt limit
1152debtor
1153debtors ledger,
1154debt ratio
1155debt restructuring,
1156debt service
1157debt structure
1158debt to equity ratio
1159debt to total assets ratio
1160decentralization ,
1161decentralized accounting
1162decision
1163decision analysis
1164decision chart
1165decision making ,
1166decision making under certainty
1167decision making under uncertainty
1168decision model
1169decision rule
1170decision software package
1171decision support system
1172decision table
1173decision theory
1174decision tree
1175decision variable
1176declaration of bankruptcy
1177declaration of dividend
1178declining-balance method (of depreciation)
1179decommissioning cost
1180deconglomeration
1181deductions
1182deed
1183deed of arrangement
1184deed of trust
1185deep discount bonds
1186defalcation ,
1187default,
1188default notice
1189default risk ,
1190defeasance ,
1191defective check
1192Defense Contract Audit Agency
1193defensive asset
1194defensive project
1195deferral ,
1196deferred annuity
1197deferred asset
1198deferred compensation plan
1199deferred credit
1200deferred debit
1201deferred dividend
1202deferred expense
1203deferred income
1204deferred income tax liability
1205deferred liability
1206deferred maintenance
1207deficiency
1208deficiency statement
1209deficit
1210deficit budget
1211deflation
1212deflator
1213degree of financial leverage
1214degree of operation leverage
1215degree of total leverage
1216de jure corporation ,
1217del credere
1218delinquency
1219delinquency charge
1220delinquency ratio
1221delist
1222delivery ,
1223delivery against cash
1224delivery expense
1225delivery price
1226Deloitte and Touche ,
1227demand,
1228demand deposit
1229demand draft
1230demand loan
1231demerger
1232demurrage ,,
1233denationalization ,
1234denomination
1235department,
1236departmental accounting ,
1237departmental cost ,
1238departmental income statement,
1239departmental overhead ,
1240depletion ,
1241depletion expense
1242deposit ,
1243deposit account
1244deposit certificate
1245deposit in transit
1246depository ,
1247depository receipts ,
1248depreciable asset
1249depreciable cost
1250depreciation life
1251depreciated cost
1252depreciation
1253depreciation accounting
1254depreciation adjustment
1255depreciation allowance
1256depreciation base
1257depreciation expense
1258depreciation fund
1259depreciation method
1260depreciation policy
1261depreciation ratio
1262deregulation
1263derivative evidence
1264derivative instrument ,
1265designated securities
1266desk audit ,
1267detail account
1268detailed audit
1269detail ledger
1270detection of fraud
1271devaluation
1272development cost ,
1273differential analysis
1274dilution ,
1275dilutive securities
1276direct access
1277direct allocation method ,
1278direct cost
1279direct costing
1280direct debit,
1281direct financing
1282direct investment
1283direction of testing
1284direct labor
1285direct labor budget
1286direct material
1287direct material budget
1288director
1289directors, report
1290direct placement ,
1291direct rate
1292direct tax
1293direct test
1294direct write-off method
1295disbursement
1296disbursement voucher
1297discharge,
1298disclaimer
1299disclosure
1300discontinued operations
1301discount,,
1302discounted cash flow method
1303discounted payback period
1304discounted rate of return
1305discounted value
1306discounted factor
1307discount house
1308discount lost
1309discount market
1310discount on bonds payable
1311discount rate,
1312discretionary cost ,
1313discretionary trust ,
1314discriminant analysis
1315Discussion Memorandum
1316dishonor
1317disinvestment,
1318dismissal pay
1319disposal ,
1320dissolution of company
1321distraint
1322distress price ,
1323distributed computer system
1324distributed income
1325distribution expense
1326diversificable risk
1327diversification ,
1328dividend ,
1329dividend decision
1330dividend payout ratio
1331dividend rate
1332dividend reinvestment plan
1333dividends in arrears
1334dividends payable
1335dividends per share
1336division
1337divisional contribution margin income statement
1338divisional performance evaluation
1339document ,
1340documentary bill of exchange
1341dollar accountability
1342donated capital
1343double-declining-balance method of depreciation
1344double-entry bookkeeping
1345double leverage
1346double option
1347double taxation ,
1348doubtful account
1349Dow Jones industrials averages
1350Dow Jones News Service
1351down payment ,
1352downturn
1353draft
1354drawback ,
1355drawings
1356dual presentation
1357due care
1358Dun & Bradstreet Inc.
1359DuPont analysis
1360duty
1361duty free
1362dynamic analysis
1363E & OE ,
1364earmark ,
1365earmarked loan
1366earned income ,
1367earned income credit
1368earned surplus ,
1369earnest ,
1370earning power ,
1371earnings ,,
1372earnings before interest and tax
1373earnings coverage ratio
1374earnings dilution
1375earnings-dividend ratio
1376earnings per share
1377earnings quality
1378earnings rate
1379economic appraisal
1380economic benefits
1381economic cost
1382economic entity ,
1383economic income
1384economic interest
1385economic life
1386economic obligation
1387economic order quantity
1388economic resource
1389economic value
1390ED ()
1391effective interest method
1392effective interest rate
1393effectiveness
1394effective rate of return
1395effective tax rate
1396efficiency
1397efficiency audit
1398efficiency variance
1399efficient portfolio
1400electronic cash register
1401electronic data processing
1402electronic exchange
1403electronic financial calculator
1404electronic funds transfer system
1405electronic mail
1406electronic money
1407electronic point of sale
1408elements of financial statement
1409elimination ,
1410embezzlement ,
1411emergency fund
1412emoluments ,
1413employee benefit
1414employee fraud
1415employee pension
1416employee report
1417Employee Retirement Income Security Act
1418employee stock ownership plan
1419employer,s liability insurance,
1420employment report
1421encumbrance,
1422endorsement
1423endowment fund ,
1424energy audit
1425energy cost
1426engagement letter
1427enrolled agent
1428enterprise
1429enterprise accounting
1430enterprise fund
1431entertainment expense ,
1432entity ,
1433entity theory
1434entrepreneur
1435entry ,
1436entry value ,
1437equalization ,
1438equation method
1439equipment
1440equipment financing
1441equipment leasing
1442equipment replacement
1443equipment-trust bond
1444equity,
1445equity account
1446equity capital
1447equity capital to total debit ratio
1448equity capital turnover
1449equity dilution
1450equity financing
1451equity method
1452equity security
1453equity transaction
1454equivalent cash
1455equivalent units
1456Ernst and Young ,
1457error ,
1458errors and omission excepted,
1459escalator clause ,
1460escapable cost
1461estate,
1462estate accounting
1463estate tax
1464estimate ,
1465estimated liability
1466estimated realizable value
1467estimated salvage value
1468estimated tax
1469estimated useful life
1470estimation sampling
1471estimator ,
1472ethics ,
1473Eurodollar
1474Euroequity market
1475European option
1476evaluation of asset
1477evaluation of internal control
1478event
1479evidence ,
1480ex ,
1481examination,
1482"except for" opinion "",""
1483exceptional item
1484exception principle
1485exception report
1486excess burden ,
1487excess capacity
1488excess cash
1489excess earnings accumulation tax
1490excess liquidity
1491excess-profit tax ,
1492excess salary
1493exchange
1494exchange contract ,
1495exchange gain and loss
1496exchange rate ,
1497exchequer bill
1498excise tax ,
1499ex-dividend ,
1500ex-dock
1501execution of contract
1502executive
1503executive compensation
1504executive director ,
1505executive stock acquisition plan
1506executory contract
1507executory cost
1508exempt corporation
1509exempt goods
1510exempt income,
1511exemption ,
1512exercise
1513exercise price
1514ex-factory
1515exhibit
1516ex-interest
1517exit value
1518expanded scope audit
1519expectation
1520expected annual volume
1521expected cash flow
1522expected return
1523expected value
1524expected yield
1525expenditure
1526expenditure reduction
1527expenditure variance
1528expense
1529expense account
1530expense allocation ,
1531expense budget
1532expense center
1533expense payable
1534expense variance
1535expired cost
1536exponential smoothing
1537exposure draft ,
1538ex-rights
1539extension
1540external account
1541external audit
1542external auditor
1543external document
1544external financing
1545externalities
1546external transaction
1547extraordinary gain and loss ,
1548extraordinary general meeting ,
1549extraordinary repair ,
1550ex-warehouse
1551face value ,
1552factor
1553factoring ,
1554factory cost
1555factory ledger
1556factory overhead
1557failure
1558fair market price(value) ,
1559fairness,
1560fair rate of return,
1561fair transfer price,
1562false entry
1563false returns
1564FASB Statements
1565favorable financial leverage
1566favorable variance ,
1567feasibility analysis
1568feasible solution
1569Fed
1570Federal Deposit Insurance Corporation
1571federal income tax
1572Federal Insurance Contribution Act Tax
1573Federal Reserve Banks
1574federal unemployment tax
1575federal withholding tax
1576fee ,
1577feedback
1578FEI
1579fellow members
1580fictitious asset
1581fictitious liability
1582fidelity bond ,
1583fiduciary
1584fiduciary accounting
1585field audit,
1586field auditor
1587FIFO
1588figure ,
1589file ,
1590filling status
1591final audit
1592final dividend
1593final inventory
1594final statement
1595finance,
1596financial accounting
1597Financial Accounting StandardsBoard
1598financial accounts ,
1599financial adviser
1600financial analysis
1601financial analysis software
1602financial analyst
1603Financial Analysts Federation
1604financial asset
1605financial audit
1606financial budget
1607financial capital
1608financial capital maintenance concept
1609financial crisis
1610financial decision
1611financial executive,
1612Financial Executives Institute
1613financial expense
1614financial forecast
1615financial futures
1616financial highlight
1617financial guarantee
1618financial information system
1619financial institution
1620financial instrument
1621financial leverage
1622financial leverage ratio
1623financial management
1624financial market
1625financial objective
1626financial planner
1627financial position
1628financial position statement
1629financial ratio
1630financial ratio analysis
1631financial report
1632Financial Reporting Release
1633Financial Reporting Standards
1634financial risk
1635financial statement,
1636financial statement analysis ,
1637financial statement audit ,
1638financial statement footnotes,
1639financial statement structure ,
1640financial structure
1641Financial Times Ordinary Share Index
1642financial year
1643financing ,
1644financing cost
1645financing decision
1646financing lease ,
1647finder ,
1648fine,
1649finished goods inventory
1650finished goods turnover
1651firm ,,
1652first-in, first-out method
1653fiscal agent
1654fiscal year
1655fixed asset
1656fixed assets accounting
1657fixed assets audit
1658fixed-assets to equity-capital ratio
1659fixed-assets turnover
1660fixed budget
1661fixed capital ,
1662fixed charge
1663fixed-charge coverage ratio
1664fixed cost(expense)
1665fixed deposit
1666fixed interest securities
1667fixed liability
1668fixed overhead
1669fixed overhead spending variance
1670fixed overhead variance
1671fixed overhead volume variance
1672fixture
1673flash report
1674flat rate ,
1675flexible budget
1676float
1677floatation cost
1678floating asset
1679floating capital
1680floating charge
1681floating liability
1682flow assumption
1683flow chart,
1684flow of cash ,
1685flow of costs
1686flow of funds ,
1687flow statement ,
1688folio ,
1689folio reference
1690footing ,
1691footnotes
1692for cash ,
1693forced sale,
1694forced sale value
1695force majeure
1696forecast
1697forecasted statement
1698foreclosure ,
1699foreign bill of exchange
1700foreign bond
1701Foreign Corrupt Practices Act
1702Foreign Credit Insurance Association
1703foreign currency
1704foreign currency account
1705foreign currency deposit
1706foreign currency futures
1707foreign currency option ,
1708foreign currency securities
1709foreign currency statement
1710foreign currency transaction ,
1711foreign currency translation
1712foreign currency translation risk
1713foreign direct investment
1714foreign exchange ,
1715foreign exchange broker
1716foreign exchange dealer
1717foreign exchange gain or loss
1718foreign exchange market
1719foreign exchange rate
1720foreign exchange risk
1721foreign exchange risk management
1722foreign exchange settlement
1723foreign exchange transaction ,
1724foreign income
1725foreign tax credit
1726forfeiture ,
1727forgery ,
1728formation expense
1729form of balance sheet
1730forms control ,
1731Formula Translator
1732forward accounting
1733forward exchange contract ,
1734forward exchange rate
1735forward financial statement ,
1736founder,s shares
1737fractional currency
1738fractional share
1739franchise,
1740fraud ,
1741fraud audit ,
1742fraudulent misrepresentation
1743fraudulent returns
1744free exchange rate ,
1745freehold
1746free of charge
1747free of income tax
1748free on board ,
1749free surplus
1750free trade
1751freeze
1752freight,
1753freight-in(ward)
1754freight-out(ward)
1755frequency distribution ,
1756fringe benefit ,
1757front-end finance
1758front-end load
1759frozen account
1760frozen credit ,
1761full audit ,
1762full cost ,
1763full costing
1764full cost-plus pricing
1765full cost pricing
1766full disclosure
1767full faith and credit bond
1768fully depreciated asset
1769fully diluted earnings per share
1770fully vested
1771functional accounting
1772functional classification,
1773functional currency
1774fund ,
1775fund account
1776fund accounting
1777fundamental analysis ,
1778fund asset
1779fund balance ,
1780funds ,
1781funds flow statement
1782funds statement
1783furniture and fixtures
1784futures,
1785futures contract
1786futures exchange
1787futures price
1788future value
1789future value interest factor ,
1790future value interest factor table ,
1791gain ,
1792gain and loss account
1793garnishee
1794garnishment ,
1795gearing
1796gearing ratio
1797general accountant ,
1798General Accounting Office
1799General Agreement on Tariffs and Trade
1800general and administrative expense
1801general auditor ,
1802general cash
1803general cashier,
1804general creditor
1805general crossed check
1806general fund
1807general journal
1808general ledger
1809generally accepted accounting principles
1810generally accepted auditing standards
1811general meeting of stockholders
1812general mortgage
1813general mortgage bond
1814general partner
1815general price index
1816general price level accounting
1817general purpose financial statement ,
1818general standard( of audit)
1819gift,
1820gift tax
1821gilt-edged security ,
1822glamour stock ,
1823global accounting
1824globalization
1825goal congruence
1826goal programming
1827goal seeking ,
1828going concern
1829going-concern postulate
1830going-concern value
1831going private ,
1832going public ,
1833gold arbitrage
1834gold bullion ,
1835gold card
1836gold clause ,
1837golden parachute
1838gold futures
1839goods and services
1840goods in process
1841goods-in-process inventory
1842goodwill
1843government accounting
1844Governmental Accounting Standards Board
1845government audit
1846government auditor
1847government bond
1848government corporation
1849government subsidy ,
1850grace period
1851grant ,
1852graphical method ,
1853graphic display
1854graphic software
1855greenback
1856greenmail payments
1857gross
1858gross book value
1859gross income
1860gross margin ,
1861gross national product
1862gross price method
1863gross profit
1864gross-profit method
1865gross profit ratio
1866gross sales
1867gross wage
1868gross working capital
1869gross yield
1870group accounts ,
1871group depreciation
1872group financial statement
1873growth rate ,
1874growth stock
1875guaranteed bill
1876guaranteed bond
1877guaranteed letter of credit
1878guarantor ,
1879guaranty funds
1880half finished goods
1881half-stock
1882half-year closing
1883half-year convention
1884Hang Seng Index
1885hard copy ,
1886hard currency
1887hard loan
1888hardware
1889harmonization of accounting
1890heading ,
1891head office ,
1892head office control account
1893head office current account
1894hedge ,
1895hedge buying ,
1896hedge selling ,
1897hidden assets ,
1898hidden liability ,
1899hidden reserve
1900high-grade securities ,
1901high-level language
1902high-leveraging
1903highlight
1904high-low method
1905high-yielders
1906hire purchase ,
1907hire purchase accounting
1908historical cost
1909historical cost accounting
1910historical cost depreciation
1911historical cost principle
1912historical summary
1913holdback
1914holder,
1915holder in due course
1916holders of record
1917holding assets ,
1918holding company
1919holding cost ,
1920holding gain or loss
1921holding period
1922home country ,
1923home currency
1924home currency transaction ,
1925home office ,
1926honor ,
1927honorarium
1928horizontal analysis
1929horizontal audit
1930horizontal combination
1931host country ,
1932hot money
1933hourly wage rate
1934hour rate variance
1935human assets
1936human resource accounting
1937hurdle rate ,
1938hypothecated account
1939hypothecation
1940idle capacity
1941idle-capacity cost
1942idle money
1943idle time
1944idle time cost
1945illegal acts ,
1946illegal dividend
1947illiquid assets
1948illiquidity
1949impairment of capital
1950impairment of value
1951imperfect information
1952imperfect market
1953impersonal account
1954implicit cost ,
1955import credit
1956import declaration
1957import duty,
1958impound
1959imprest fund
1960imprest system
1961improvement and extensions
1962imputed cost,
1963imputed interest ,
1964inactive money
1965inactive securities
1966inadequacy
1967inadmitted asset
1968in arrears
1969inavoidable cost
1970in bond
1971incentive stock option
1972incentive wage system
1973in-charge accountant
1974income,
1975income account ,
1976income before interest and tax
1977income bond
1978income concept
1979income deduction
1980income distribution account
1981income from continuing operations
1982income from discontinued operations
1983income per share
1984income quality
1985income realization
1986income smoothing
1987income statement ,
1988income statement account
1989income statement audit
1990income summary
1991income tax
1992income tax credit
1993income tax payable
1994incorporated,
1995incorporation ,
1996incremental analysis
1997incurred cost
1998indebtedness
1999in default
2000indenture ,
2001independence ,
2002independent accountant
2003independent auditor
2004independent variable
2005index
2006index access
2007indexation ,
2008indexed bond
2009indexed pension
2010index number
2011index number trend series
2012index of cost of living
2013Index of Retail Price
2014indirect arbitrage ,
2015indirect cost
2016indirect investment
2017indirect labor
2018indirect liability
2019indirect material
2020indirect rate
2021indirect tax
2022individual depreciation
2023individual income,
2024individual investment
2025individual proprietorship
2026individual retirement account
2027indorsement
2028indorser
2029industrial accident reserve
2030industrial accounting
2031industrial development bond
2032industrial property
2033Industry Audit Guide
2034industry ratios
2035inflation
2036inflation accounting
2037inflation risk premium
2038informal record
2039information ,
2040information benefit
2041information cost
2042information processing
2043information retrieval
2044information system
2045inheritance tax
2046initial audit
2047initial capital
2048initial public offering,
2049in kind
2050input
2051input cost
2052input-output analysis
2053input value
2054inquiry
2055inside director
2056insider,
2057insider dealing,
2058insider information
2059insolvency,
2060inspection ,
2061inspection certificate
2062inspector ,
2063Inspector General
2064installment
2065installment account
2066installment bond
2067installment method( of revenue recognition) ()
2068installment sale
2069Institute of Certified Financial Planners
2070institute of certified public accountants
2071Institute of Chartered Accountants in England and Wales
2072Institute of Chartered Financial Analysts
2073Institute of Internal Auditors
2074Institute of Management Accounting
2075institutional accounting
2076institutional investors
2077instrument,,
2078insurance
2079insurance coverage ,
2080insurance expense
2081intangible asset
2082intangible value
2083integrated data processing ,
2084integrated software
2085intellectual property
2086intercompany account
2087intercompany comparison
2088intercompany elimination
2089intercompany income
2090interest,
2091interest arbitrage
2092interest bearing investment
2093interest bearing note
2094interest coverage ratio
2095interest expense
2096interest group
2097interest on investment
2098interest on overdraft
2099interest rate
2100interest rate risk
2101interim audit
2102interim dividend
2103interim financial statement ,
2104interlocking directorate
2105intermediate product ,
2106internal accounting
2107internal accounting control
2108internal audit
2109internal check,
2110internal control questionnaire
2111internal control system
2112internal documents
2113internal financing
2114internal rate of return ,
2115internal reporting ,
2116Internal Revenue Service
2117internal transaction,
2118internal transfer price
2119international accountant
2120international accounting ,
2121International Accounting Standard
2122International Accounting Standard Committee
2123International Auditing Guidelines
2124International Auditing Practices Committee
2125International Auditing Standard
2126International Bank for Reconstruction and Development
2127international bonds
2128international capital market
2129international consortium of bank ,
2130international corporation
2131international depositary receipt
2132International Development Association
2133international development bank
2134international double tax
2135International Federation of Accountants
2136International Financial Corporation
2137international investment
2138internationalization of accounting
2139International Monetary Fund
2140international monetary market
2141international money management
2142international payment system
2143international securities
2144international settlement
2145international tax
2146international transaction,
2147international transfer price
2148Internet
2149interperiod tax allocation
2150interpolation
2151interpretation
2152intracompany comparison
2153intrinsic value
2154inventory
2155inventory accounting
2156inventory control
2157inventory cost
2158inventory flow assumption
2159inventory holding gain or loss
2160inventory system
2161inventory turnover ,
2162inventory valuation
2163invested capital ,
2164investment
2165investment adviser ,
2166investment allowance
2167investment analysis
2168investment bank
2169investment center
2170investment club
2171investment company
2172investment decision
2173investment environment
2174investment guarantee
2175investment management
2176investment software
2177investment tax credit
2178investment turnover
2179invisible asset
2180invisible earnings
2181invoice
2182involuntary bankruptcy
2183IOU ,
2184IRR ,
2185Irregularities,
2186irrevocable letter of credit
2187irrevocable trust
2188IRS
2189issue
2190issued capital stock
2191itemized deductions
2192jobber
2193job-order costing
2194job-order cost sheet
2195joint account ,
2196joint adventure ,
2197joint audit
2198joint cost ,
2199joint liability
2200joint product
2201joint return
2202joint-stock company
2203joint tenant
2204joint venture ,
2205journal
2206journal entry
2207Journal of Accountancy
2208Journal of Finance
2209journal voucher ,
2210judgment
2211judgment payable (or receivable) ()
2212judgment sampling
2213junior accountant ,
2214junior bond
2215junior mortgage
2216junior stock
2217kerb market
2218key business ratios
2219key executive option
2220kickback
2221kind
2222kiting
2223know-how ,
2224labor
2225labor cost
2226labor cost audit
2227labor efficiency variance
2228labor hour method
2229labor intensive
2230labor quantity variance
2231labor rate variance
2232labor turnover
2233labor variance
2234lagging indicator
2235land ,
2236land improvement
2237land occupancy charge
2238landowner,s royalty
2239lapping
2240lapse
2241lapsed option
2242lapsing schedule
2243last-in, first-out method
2244last invoice price
2245last trading day
2246late payment fee ,
2247late presentation
2248laundered money ,
2249law,,
2250lay off pay
2251leading indicator
2252leads and lags
2253lead-time ,
2254learning curve
2255lease ,
2256lease accounting
2257leasehold
2258leasehold improvement
2259lease-or-buy decision
2260lease rental ,
2261least and latest rule
2262least cost routing
2263ledger
2264ledger account
2265ledger analysis
2266ledger asset
2267ledger clerk ,
2268ledger control
2269ledger journal
2270legacy,
2271legal accounting
2272legal capital ,
2273legal interest
2274legal investment
2275legal liability
2276legal liquidation
2277legal list
2278legal obligation
2279legal person
2280legal representative
2281legal reserve
2282legal right
2283legal tender ,
2284legal valuation
2285lend ,
2286lender ,
2287letter of confirmation
2288letter of credit
2289letter of guarantee ,
2290letter of recommendation ,
2291letter of representation
2292letter of trust
2293letter transfer
2294leverage
2295leverage buyout ,
2296leveraged firm
2297leveraged lease,
2298leverage ratio ,
2299levy
2300L/G
2301liability ,
2302liability account
2303liability dividend
2304liability insurance
2305liability management
2306liability structure
2307liability to equity ratio
2308liability to total assets ratio
2309license ,
2310licensed public accountant,
2311license fee
2312lien ,
2313life cycle costs
2314life insurance
2315limited audit
2316limited company
2317limited liability
2318limited partner
2319limited partnership
2320limited review
2321linear programming
2322line item budget
2323line of business reporting,
2324line of credit ,
2325liquid assets ,
2326liquidating dividend
2327liquidation ,
2328liquidation report
2329liquidation sale
2330liquidation statement
2331liquidation value
2332liquidator ,
2333liquidity ,
2334liquidity goal ,
2335liquidity index
2336liquidity ratio
2337liquidity risk premium ,
2338listed securities ,
2339listing requirement
2340list price ,
2341load,
2342loan
2343loan account
2344loan amortization
2345loan application
2346loan capital
2347loan fund
2348loan payable
2349loan shark
2350loan value
2351local currency ,
2352local tax
2353lock-box system
2354London International Financial Futures Exchange
2355London Stock Exchange
2356lone-form auditor,s report
2357long-lived asset
2358long-range budget
2359long-term asset
2360long-term contract
2361long-term liability
2362loss ,
2363loss and gain account
2364loss carryback and carryforward
2365loss contingency
2366loss exposure
2367loss minimization
2368lost discount
2369lot
2370lottery bond
2371lower of cost or market
2372LP
2373lump-sum payment
2374lump-sum pension
2375lump-sum price
2376lump-sum purchase
2377machine-hour method
2378machine-hour rate
2379macro-accounting
2380macro-benefit
2381macro-cost
2382main account
2383main books
2384maintenance and repair
2385maintenance of operating capacity
2386maintenance of physical capital
2387majority interest ,
2388majority stockholders
2389make-or-buy decision
2390make-ready time
2391make-up depreciation ,
2392make-up pay ,
2393malpractice insurance
2394managed cost
2395management ,,
2396management accountant
2397Management Accounting
2398management account
2399management advisory services
2400management audit
2401management buy-out
2402management by objectives
2403management control
2404management fraud
2405management game
2406management information system
2407management letter
2408management override ,
2409management,s discussion and analysis of earnings
2410management,s illegal act
2411manager
2412managerial accounting
2413managerial finance
2414manager,s share
2415managing director
2416managing trustee
2417manipulation of accounts
2418manufactory ,
2419manufacturing account ,
2420manufacturing cost
2421manufacturing expense
2422manufacturing overhead
2423manufacturing statement ,
2424margin,,
2425marginal analysis
2426marginal cost
2427marginal costing
2428marginal cost of capital
2429marginal cost pricing
2430marginal income
2431marginal income ratio
2432marginal revenue
2433marginal revenue equals marginal cost
2434margin of safety,
2435markdown ,
2436market,
2437marketability,
2438marketability security ,
2439marketability security management
2440market-based price
2441market economy
2442market index of stock prices
2443marketing expense
2444market price ,
2445market rate of exchange
2446market rate of interest
2447market risk
2448market share ,
2449market value
2450market value method ,
2451markup
2452marshalling of assets
2453master budget ,
2454master of business administration
2455matching principle ,
2456material,
2457material cost
2458material cost variance
2459material inventory
2460materiality principle
2461material management
2462material price variance
2463material quantity variance
2464material requirement planning
2465material requisition
2466material subsidiary ledger
2467mathematical model
2468maturity date
2469maturity value
2470maturity yield
2471maximization of profit
2472maximization of wealth
2473measurement
2474measurement of income
2475medium of payment
2476meeting of creditors
2477meeting of stockholders
2478member
2479member,s voluntary winding up
2480memorandum account ,
2481memorandum entry
2482memorandum of association
2483memory
2484merchandise account
2485merchandise inventory
2486merchant bank ,
2487merger ,
2488merger accounting
2489merger arbitrage
2490Metcalf Report
2491micro-accounting
2492microcomputer
2493microprocessor
2494minicomputer
2495minimization of cost
2496minimum cash balance
2497minimum charge
2498minimum economic size
2499minimum required rate of return
2500minimum stock
2501minimum tax
2502minimum wage
2503minority interest
2504minority stockholders
2505minute book
2506misappropriation ,
2507miscalculation
2508miscellaneous expense
2509miscellaneous revenue
2510misleading
2511misrepresentation,
2512mixed cost
2513mixed variance
2514M/O
2515modern accounting ,
2516modern financial management
2517modern portfolio theory
2518monetary asset
2519monetary gain or loss
2520monetary items
2521monetary liability
2522monetary unit
2523money
2524money capital
2525money capital maintenance concept
2526money income
2527money laundering ,
2528money market ,
2529money measurement postulate
2530money order
2531money wage
2532Moody,s Investors Service, Inc.
2533mortgage
2534mortgage bond
2535mortgagee
2536mortgage loan
2537mortgage market
2538mortgage payable
2539mortgagor
2540moving average inventory method
2541multi-column journal
2542multi-currency loan
2543multi-industry company
2544multinational accounting firm
2545multinational corporation (company) ,
2546multinational corporation accounting ,
2547multinational corporation finance
2548multinational financing ,
2549multiple capital structure
2550multiple discriminant analysis
2551multiple overhead rate
2552multiple-step income statement
2553municipal bond
2554mutual fund ,
2555mutual holding
2556mutually exclusive projects
2557MV
2558naive investor
2559narrative form,
2560National Association of Accountants
2561National Association of Securities Dealers
2562National Audit Office
2563National Automated Accounting Research System
2564national bank ,
2565national income accounting
2566natural business year
2567natural classification
2568natural resources
2569near cash asset,
2570negative assurance
2571negative confirmation ,
2572negative goodwill
2573negative interest
2574negative investment ,
2575negative leverage
2576negligence ,
2577negotiability ,
2578negotiable instrument ,
2579negotiation ,,
2580net
2581net book value
2582net cash flow
2583net income
2584net income to sales ratio
2585net income to total assets ratio
2586net loss ,
2587net present value
2588net present value index
2589net price method
2590net proceeds
2591net profit ,
2592net purchases
2593net realizable value
2594net sales
2595network
2596network graph
2597net working capital
2598net worth,
2599new issue
2600new plant and equipment expenditures
2601New York Futures Exchange
2602New York Stock Exchange
2603New York Stock Exchange Common Stock Index
2604no charge
2605no credit
2606node ,
2607no funds
2608nominal account ,
2609nominal capital
2610nominal rate of interest
2611nominal wage
2612nominal yield
2613nonadjusting events
2614nonappropriated retained earnings ,
2615nonarticulated concept
2616noncontributory pension plan
2617noncontrollable cost
2618nonconvertible bond
2619nonconvertible currency
2620noncumulative preferred stock
2621nondeductible expense
2622nondepreciable asset
2623nondiversifiable risk
2624nonexecutive director
2625noninterest-bearing note
2626nonmonetary asset
2627nonmonetary liability
2628nonmonetary transaction
2629nonnegotiable bill of lading
2630nonnotice audit
2631nonoperating asset
2632nonoperating income
2633nonprofit accounting
2634nonprofit organization
2635nonpublic corporation
2636nonpublic information
2637nonrecurring income ,
2638nonroutine decision
2639nontaxable income,
2640no par value stock ,
2641normal
2642normal cost
2643normal distribution
2644normal income
2645normal return
2646normal spoilage
2647note
2648notes payable
2649notes receivable
2650notes receivable discounted
2651notes register
2652not-for-profit organization
2653notice of deficiency
2654notice of dishonor
2655not negotiable
2656not sufficient funds check
2657number of days in receivables
2658number of days sales in inventory
2659objective
2660objectives of accounting
2661objectives of financial statement
2662objective value
2663objectivity principle
2664obligation ,
2665obligatory audit
2666observation test ,
2667obsolescence
2668obsolete asset
2669occupancy expense
2670occupational licensing ,
2671occupational prestige
2672odd lot
2673off-balance-sheet activities
2674off-balance-sheet asset
2675off-balance-sheet financing
2676off-balance-sheet liability
2677off-board
2678off-budget
2679office audit
2680official audit
2681official exchange rate
2682official receiver
2683offset account
2684offset balance
2685offsetting error
2686offshore funds
2687on account
2688oncost
2689on demand ,
2690on hand ,
2691on-line data base
2692on-line processing
2693open account
2694open-end credit ,
2695open-end mortgage ,
2696open-end mutual fund
2697opening balance
2698opening entry
2699open market purchase
2700operating account
2701operating activities
2702operating budget
2703operating capacity ,
2704operating capacity maintenance concept
2705operating decision ,
2706operating expense
2707operating expense deduction
2708operating income
2709operating lease
2710operating leverage
2711operating leverage ratio
2712operating loss
2713operating performance ratio
2714operating profit
2715operating revenue
2716operating risk
2717operating statement
2718operational audit ,
2719operational budget
2720operational decision
2721operational research ,
2722operations management
2723operations research ,
2724opinion,
2725opportunity cost
2726optimal(optimum) capital structure
2727optimal(optimum) investment
2728option
2729option market
2730option premium
2731order
2732order bill of exchange ,
2733order bill of lading ,
2734ordering cost
2735order of priority
2736ordinary annuity
2737ordinary creditor
2738ordinary income
2739ordinary partnership
2740ordinary share
2741organization cost ,
2742original capital
2743original cost
2744original document,
2745original entry
2746outgo
2747outlay
2748outlay cost
2749out-of-pocket cost(expense) ,
2750out-of-stock cost ,
2751output,
2752output method
2753outside director
2754outstanding capital stock
2755outstanding check
2756over-and-short account
2757overapplied overhead
2758overauditing
2759over capitalization
2760overdraft
2761overdraft interest
2762overhead
2763overhead rate
2764overhead variance analysis
2765over-the-counter market,
2766owner ,
2767owners, equity ,
2768owners, equity statement
2769ownership
2770own shares
2771PA
2772Pacioli, Luca(1445~1517) L
2773package mortgage
2774package price
2775packing expense
2776padding
2777paid-in capital
2778paid-in surplus
2779paid-up capital
2780panic
2781paper ,
2782paper audit ,
2783paper gain
2784paper money ,
2785paper reorganization
2786par
2787parent company
2788parent company financial statement
2789parity price
2790partial audit
2791participating capital
2792participating loan ,
2793participative management
2794partner
2795partnership ,
2796partnership accounting
2797partnership statement
2798par value
2799par value stock
2800passed dividend
2801past cost
2802patent ,
2803patent pool
2804pay ,
2805payables
2806pas as you earn
2807pay as you go
2808payback method ,
2809payback period
2810payee,
2811payer ,
2812paying agent ,
2813payment ,
2814payment after delivery
2815payment in advance
2816payment stopped ,
2817payment terms
2818payment voucher
2819payout ratio
2820payroll
2821payroll accounting
2822payroll audit
2823payroll cost
2824payroll journal
2825payroll taxes
2826peachtree software
2827Peat Marwick & Co. ,
2828pecuniary penalty
2829pecuniary reward
2830peer review
2831pegged exchange rate,
2832pegged price,
2833penalty ,
2834penalty clause
2835penalty duty
2836pending action
2837penny stock ,
2838pension
2839pension cost
2840pension expense
2841pension fund
2842pension plan ,
2843per annum
2844P/E ratio
2845percentage depletion
2846percentage of completion method
2847percentage of sales method
2848percentage statement
2849per diem
2850perfect capital market
2851perfect competition
2852performance accounting
2853performance audit
2854performance bond
2855performance budget
2856performance evaluation
2857performance share
2858period cost
2859period expense
2860periodic audit
2861periodic income
2862periodic inventory
2863periodicity concept( of accounting)
2864periodic payment ,
2865period of benefit
2866period of grace
2867period reorder system
2868permanent asset ,
2869permanent difference
2870permanent file ,
2871per mensem
2872perpetual annuity
2873perpetual inventory
2874personal account ,
2875personal exemption
2876personal financial planning
2877personal financial planning software
2878personal financial statement ,
2879personal identification number
2880personal income tax
2881personal property
2882personal property tax
2883personalty
2884PERT/COST ,
2885petty cash
2886physical asset
2887physical capital
2888physical capital maintenance concept
2889physical depreciation ,
2890physical inventory
2891physical life
2892physicals,
2893physical verification
2894piecemeal opinion
2895piece wage
2896piracy,
2897placing ,
2898planned economy
2899planning
2900plant and equipment
2901plant assets
2902plant ledger
2903plastic money
2904pledge
2905pledged asset
2906plow back
2907plug
2908point
2909point of sale
2910policy,,
2911political contribution
2912political risk
2913pooling of capital
2914pooling of interests
2915pooling of interests method( of combination) ,
2916population
2917portable computer
2918portfolio ,
2919portfolio management
2920portfolio risk
2921position
2922position statement
2923positive confirmation ,
2924positive variance
2925post
2926post-audit
2927post balance sheet events
2928post-closing trial balance
2929post-date
2930post-dated check
2931posting
2932posting reference
2933postponable cost
2934postulate of accounting
2935potentially dilutive security
2936power of alienation
2937power of attorney
2938practical capacity
2939practical insolvency
2940practicing accountant ,
2941pre-acquisition income
2942pre-audit
2943precious metals
2944predate
2945predecessor auditor
2946predecessor company ,
2947predetermined overhead rate
2948prediction ,
2949predictive ability
2950preemptive right
2951preferred creditor
2952preferred stock
2953preliminary audit
2954preliminary expense
2955premium,,
2956premium bond
2957premium on capital stock
2958prenotice audit
2959Prentice-Hall,s Information Network
2960prepaid asset
2961prepaid expense
2962prepayment penalty ,
2963preproduction cost
2964presentation,,
2965present fairly
2966present value
2967present value interest factor
2968present value method
2969president
2970pre-tax
2971price
2972price ceiling
2973price discount
2974price-earnings ratio
2975price index
2976price-level accounting
2977price-level adjusted statement
2978price-level gain and loss
2979price list
2980price variance
2981Price Waterhouse and Coopers ,
2982pricing policy
2983primary account
2984primary classification
2985primary distribution
2986primary earnings per share ,
2987prime cost
2988prime rate ,
2989principal,
2990principal auditor
2991principle ,
2992prior claim
2993prior-period adjustment
2994private accountant ,
2995private auditor,
2996private company
2997private ledger ,
2998privately-held company
2999private offering ,
3000private placement ,
3001privatization
3002privilege ,
3003probability ,
3004probability distribution
3005probability sampling
3006procedure audit
3007procedure manual
3008proceeds ,
3009process costing
3010processing cost
3011product cost
3012product costing
3013production budget
3014production method of depreciation
3015production method of revenue recognition()
3016product life cycle
3017product mix ,
3018product mix decision ,
3019professional corporation
3020professional ethics
3021professional fee ,
3022profit
3023profitability
3024profitability index
3025profit and loss account
3026profit and loss statement
3027profit center
3028profit goal
3029profit margin ,
3030profit maximization
3031profit planning
3032profit ratio
3033profit sharing plan,
3034profit taking
3035profit variance
3036profit-volume chart
3037proforma financial statement
3038program,
3039program budget ,
3040program evaluation and review technique ,
3041program flowchart
3042programming ,
3043programming language
3044progress billing
3045progressive tax
3046project ,
3047project appraisal ,
3048project center
3049project financing ,
3050project rate of return
3051project risk ,
3052promissory note
3053promoter
3054promotion expense
3055property
3056property dividend
3057property ledger
3058property manager
3059property, plant and equipment
3060property tax
3061proprietor ,
3062proprietor capital account
3063proprietorship
3064proprietorship theory ,
3065proration
3066prospectus
3067protective committee
3068protective provisions
3069protest ,
3070provision ,
3071provision for bad debt ,
3072provision for depreciation,
3073proxy ,
3074prudent investment rule
3075public accountant
3076public accounting
3077public interest accounting ,
3078publicly-held company
3079public offering ,
3080public ownership
3081public sale,
3082public-utility company
3083purchase cost
3084purchase discount
3085purchase journal ,
3086purchase ledger
3087purchase method( of combination) ,
3088purchase order
3089purchase requisition
3090purchasing power
3091purchasing power gain and loss
3092put option,
3093qualification
3094qualification share
3095qualified acceptance
3096qualified endorsement
3097qualified pension plan
3098qualified report
3099qualified stock options
3100qualitative characteristics( of accounting information)
3101qualitative factor
3102quality cost
3103quality of earnings
3104quality review
3105quantitative analysis
3106quantitative factor
3107quantity discount
3108quantity reorder system
3109quantity variance
3110quarterly dividend
3111quarterly statement
3112quasi-contract
3113quasi-public company
3114quasi-reorganization ,
3115questionable payment
3116questionnaire on internal control
3117quick asset
3118quick liability
3119quick ratio
3120quotation,
3121quoted company
3122quoted price
3123quoted securities ,
3124raider firm
3125raising fund
3126rally
3127random access
3128random processing
3129random sampling
3130random variance
3131random walk hypothesis
3132ranking of projects
3133rapid amortization
3134rate ,
3135rate of exchange ,
3136rate of taxation
3137rate per annum
3138rate per diem
3139rate per mensem
3140rates
3141ratio
3142ratio analysis
3143raw material
3144raw material inventory
3145reacquired bond
3146reacquired stock
3147readjustable bond
3148readjusting entry
3149ready cash ,
3150real,
3151real account
3152real estate ,
3153real estate investment
3154real estate investment trust
3155real estate portfolio
3156real income,
3157real interest rate
3158realizability
3159realization ,
3160realization and liquidation statement
3161realization principle
3162realized gain or loss
3163real property
3164real-time information system
3165real value
3166real wage
3167rearrangement of debts
3168rebate
3169recapitalization ,
3170recapture of depreciation ,
3171receipt
3172receivables
3173receivables turnover
3174receiver
3175receivership accounting
3176receiving order
3177receiving report,
3178reciprocal account
3179reciprocal allocation method ,
3180reciprocal holdings
3181recognition principle
3182reconciliation
3183reconciliation statement
3184record
3185record date
3186records protection
3187records retention
3188recourse
3189recovery
3190recovery value
3191recurring audit
3192recurring costs
3193red balance
3194redeemable bond
3195redeemable preferred stock
3196redemption,
3197redemption price
319