CMA Glossary Arabic
of 87
Transcript of CMA Glossary Arabic
)/ 1102(
ICMA
78 Page 1 of
1102 Copyright
)/ 1102(
Abnormal Spoilage Absorbed Overhead
) : ( ) : ( . . . . ) : ( . ) ( . .
Absorption Costing
Accelerated Depreciation
Accounting
Accounting Profit Accounting Standards
Accounting System
Accounts Payable Accounts Payable Turnover
ICMA
78 Page 2 of
1102 Copyright
)/ 1102(
Accounts Receivable
.
Accounts Receivable Turnover
. )( )( . . . ) (. ) ( . . ) (
Accrual Accounting
Accrued
Accumulated Depreciation Acid-Test Ratio
Acquisition Cost
Activity Driver ) (Cost Driver
) ( . . .
Activity-Based Budgeting
ICMA
78 Page 3 of
1102 Copyright
)/ 1102(
Activity-Based )Costing (ABC
)( )( "" )( "" )( )( )(. . . .
Activity-Based Management
Actual Cost Additional Paid-in Capital
Administrative Expense
. ) : (. . . .1102 Copyright
Allocate
Allocation Base
Allowance for Uncollectible Accounts
ICMA
78 Page 4 of
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Amortization Annual Report
. . . . . / . . . . )1( )2( )3( )4(
Annuity Application Controls
Appraisal Costs
Appreciation Arbitrage Pricing )Theory (APT
ICMA
78 Page 5 of
1102 Copyright
)/ 1102(
Asset
1- . 2- ) ( . ) : (
Asset Coverage
Asset Turnover
Audit
. ) ( . .
Audit Committee
Audit Report Authoritative (topdown) Budgeting
) ( . .
Authority
ICMA
78 Page 6 of
1102 Copyright
)/ 1102(
Average Collection Period
) (. ) : ( . ) ( . . . . .
Average Fixed Cost Average Total Cost
Average Variable Cost Backflush Costing
Backup Controls Bad Debts
. . . . .1102 Copyright
Balance Sheet Balanced Scorecard
Bankers Acceptances
ICMA
78 Page 7 of
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Bankruptcy
.
Batch Costing
. . . . 1 . . )1( )2( )3( )4( )5( .
Benchmarking
Best Practice
Beta
Binomial OptionValuation Models
Black-Scholes Option-Valuation Model
ICMA
78 Page 8 of
1102 Copyright
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Board of Directors
. . . . .
Bond
Bonds Payable Book Value
. ) ( . / . . . . ) : //( .
Book Value per Share Bottleneck
Bottom-Up Approach
Breakeven Analysis
Breakeven Point
ICMA
78 Page 9 of
1102 Copyright
)/ 1102(
Budget
. . ) ( . / . . . ) (. . . . . .
Budget Process
Budgetary Slack Budgeting
Business Business Combination
Business Plan
Business Portfolio
Business Process
ICMA
78 Page 10 of
1102 Copyright
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Business Unit
. . . ) ( . . )( . 1. . .. 2. ): ( . ) (. . . .
Byproduct Call Option
Capacity Constraints
Capacity Management
Capital
Capital Adequacy
Capital Asset Pricing )Model (CAPM
Capital Budget Capital Budgeting
ICMA
78 Page 11 of
1102 Copyright
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Capital Gain or Loss
) ( / . . . ) ( . . . . . . .
Capital Investment
Capital Lease
Capital Rationing
Capital Stock
Capital Structure Capitalize
Carrying Cost
.78 Page 12 of 1102 Copyright
ICMA
)/ 1102(
Cartel
)(
. . .
Cash
Cash Budget
. . ) : ( . . . . .
Cash Cycle
Cash Discount Cash Equivalents
Cash Flow Cash Flow at Risk
Cash Flow Ratio Cash Flow to Fixed Charges
.78 Page 13 of 1102 Copyright
ICMA
)/ 1102(
Cash Management Cash Ratio Centralization
.
. . . . . . . . . . . . .
Certainty Equivalent
Change in the Quantity Demanded
Change in the Quantity Supplied
Code of Conduct Coefficient of Variation
Collateral
Commercial Bank
ICMA
78 Page 14 of
1102 Copyright
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Commercial Paper
072 . ) (. . . . ) : ( . . . . . . ) (
Commitment Fee
Committee of Sponsoring Organizations )(COSO
Common Base Year Statements
Common Cost Common-Size Financial Statements
Common Stock Company Risk
Comparability
.
ICMA
78 Page 15 of
1102 Copyright
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Compensating Balance Compensation Competence
. . . . . .
Competition-Based Pricing
Completed-Contract Method
Compliance Audit
Compliance Risk
/ . . .
Compound Interest
Comprehensive Income
ICMA
78 Page 16 of
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Concentration Banking
) ( )( . . 1. . 2. . . . . ) : ( .
Confidentiality
Conservatism
Consistency Consolidated Financial Statements
Constant Gross Profit Method
Constraint
ICMA
78 Page 17 of
1102 Copyright
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Contingency Planning Continuous Budget
. . . ) : ( . ) : (. . ) : ( . . . . ) : ( . .
Continuous Improvement
Contribution Margin
Contribution Pricing Control Risk
Controllable Cost Controller Controls Conversion Cost
ICMA
78 Page 18 of
1102 Copyright
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Convertible
) ( . / . . 1. . 2. . . ) (. . . . .
Corporate Governance
Correlation )Cost (noun
)Cost (verb Cost Allocation System
Cost Behavior Cost Benefit Analysis
Cost Center
Cost Driver
.78 Page 19 of 1102 Copyright
ICMA
)/ 1102(
Cost Management
. . . . . . . . . ) : ( .
Cost Objects
Cost of Capital
Cost of Goods Sold
Cost of Quality Cost of Sales
Cost Pools
Cost System
.
ICMA
78 Page 20 of
1102 Copyright
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Cost/Volume/Profit )Analysis (CVP
//
. ) : (
Cost-Based Pricing Costing Cost-Plus Pricing Countertrade Coupon Rate Credibility
. . . . ) : ( . . . . .1102 Copyright
Credit
Credit Risk
Critical Success Factors
ICMA
78 Page 21 of
)/ 1102(
Cumulative AverageTime Learning Model
. . . . . ) : ( . . ) ( . . 1. . 2. . .
Current Assets
Current Cost
Current Liability
Current Ratio
Customer Satisfaction Cycle Time
Cyclical
Database
Data Communications
ICMA
78 Page 22 of
1102 Copyright
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Data Encryption
. . . . . . ) : ( . ) : ( . . ) : ( . : . .1102 Copyright
Data Warehouse
Database Management Days Purchases in Payables Days Sales in Inventory Days Sales in Receivables
Debt Ratio
Debt-to-Equity Ratio Debt to Total Assets Ratio
Debt Security Decentralization
ICMA
78 Page 23 of
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Decision Tree
. .
Declining-Balance Method
Default Risk Deferred Deferred Expenses
. . . ) : ( . . ) : (
Deferred Income Taxes
Deferred Revenue
Degree of Financial Leverage
. . .
Degree of Operating Leverage
Delegation of Authority
ICMA
78 Page 24 of
1102 Copyright
)/ 1102(
Demand
. . .
Department Departmental Overhead Depletion
. ) ( . ) ( )( ) ( .
Depreciation
Derivatives
Detection Risk
Differential Cost Diluted Earnings per Share
. ) : ( ) ( "" . .
Direct Cost
ICMA
78 Page 25 of
1102 Copyright
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Direct Costing
) (. ) : ( . . . 1- . ) : ( 2- ) (. . .
Direct Foreign Investment Direct Labor Cost Direct Materials Cost Direct Method
Disaster Recovery
Disbursement Disbursement Float
. ) : (. 78 Page 26 of
Disclosure
.1102 Copyright
ICMA
)/ 1102(
Discount
1. . 2. .
Discount Factor Discount Rate Discounted Cash Flow
. .
. . . . ) : (
Discounted Payback
Discretionary Cost
Diseconomies of Scale
. . ): (1102 Copyright
Distribution Distribution Channels
ICMA
78 Page 27 of
)/ 1102(
Diversification
. . .
Divestiture Dividend Dividend Discount Model
. ") "D/ (k-g " "D " "k " "g ) : (. .
Dividend Payout Dividend Payout Ratio Dividend Yield
. . . .
Downstream Costs Draft
ICMA
78 Page 28 of
1102 Copyright
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Drum-Buffer-Rope System
) --(
. . : . .
Dual Allocation Method
Dual-Rate Transfer Pricing DuPont Model
. ) (. ) (. . . .
Duration
Earnings
Earnings at Risk
ICMA
78 Page 29 of
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Earnings Before ,Interest, Taxes Depreciation, and Amortization )(EBITDA Earnings Coverage Earnings Distribution
. .
. . . ) (. . . . . ) : (. . . .
Earnings Per Share )(EPS Earnings Quality
Earnings Yield Earnings-Based Valuation
Economic Order )Quantity (EOQ
Economic Profit Economies of Scale
Effective Interest Rate
ICMA
78 Page 30 of
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)Efficiency (Usage Variances
)( . . .
Efficient Market Hypothesis
Elasticity
Elasticity of Demand
. . . . ) ( . : 1. . 2. . . .1102 Copyright
Encryption
Enterprise Resource )Planning (ERP
Enterprise Risk )Management (ERM
Enterprise-Wide Entity
ICMA
78 Page 31 of
)/ 1102(
Equilibrium Equity
.
. . ) 02% ( . ) : ( . ) : ( . / . . . . . ) (. ) : ( 1102 Copyright
Equity Carve-Out
Equity Multiplier Equivalent Units Ethics Code Ethics Help-Line
Eurodollars Exception Reporting Exchange Rate Exchange Rate Risk Exercise Price
.
ICMA
78 Page 32 of
)/ 1102(
Expected Value Expenditure
. . . .
Expense Expense Recognition Exponential Smoothing Expropriation Risk External Factors
. . . ) (. ) (.
External Failure Costs
External Financial Reporting
Factory Overhead Factoring
. ) (. .
ICMA
78 Page 33 of
1102 Copyright
)/ 1102(
Fair Market Value
. . . . . . . . ): (. .
Fair Value Method
Favorable Budget Variance Feedback
Financial Accounting
Financial Accounting Standards Board )(FASB Financial Budget
Financial Instrument Financial Leverage
ICMA
78 Page 34 of
1102 Copyright
)/ 1102(
Financial Leverage Ratio
. . ) ( . . . ) ( . . .
Financial Reporting
Financial Statement
Financing Expenses
Finished Goods Inventories
Firewall
Firm First-In-First-Out )(FIFO
Fiscal Year
21 ) 25 563 ( . .1102 Copyright
Fixed Asset
ICMA
78 Page 35 of
)/ 1102(
Fixed Asset Turnover
. . . ) : ( . . . . ) : (
Fixed Budget
Fixed Charges Fixed Charge Coverage Ratio
Fixed Cost Fixed Exchange Rate Fixed Overhead Fixed Overhead Spending Variance
. . . . . ) : ( . ) : (
Flexible Budget Flexible Exchange Rate
Floating Exchange Rate
ICMA
78 Page 36 of
1102 Copyright
)/ 1102(
Flowchart
. . . . . .
Forecast
Foreign Corrupt Practices Act
Foreign Exchange
Forfaiting
Forward Contract Forward Delivery
. . ) : ( .
Forward Market
ICMA
78 Page 37 of
1102 Copyright
)/ 1102(
Franchise
) ( ) ( . . . . . . . . . . .1102 Copyright
Fraudulent
Fringe Benefit
Full Cost Function
Functional Currency Future
Generally Accepted Accounting Principles )(GAAP Geographical Pricing Goal Congruence
ICMA
78 Page 38 of
)/ 1102(
Going Concern
.
Goodwill Gross Profit Margin Gross Profit Margin Percentage Gross Revenue Hardware Hazard Risk
. . ) : ( . . ) : ( . . . . . ) : ( . . ) : (.
Hedging High-low method
Historical Cost
Holding Gain or Loss Horizontal Analysis
ICMA
78 Page 39 of
1102 Copyright
)/ 1102(
Hurdle Rate
. ) : (
Hybrid Cost System IMA Statement of Ethical Professional Practice
. . . . . ) : ( . ) : ( . ) : ( . . ) : (. . .1102 Copyright
Impaired Asset Implicit Costs
Implicit Interest Rate
Imposed Budget
Income Statement
Income Tax ).Incorporated (Inc
).(Inc78 Page 40 of
ICMA
)/ 1102(
Incremental
. ) (. ) : ( ) ( . ) : ( .
Incremental Analysis
Incremental UnitTime Learning Model
Indenture
Independent Auditor Indirect Cost
. . . ) : ( - - . . .1102 Copyright
Indirect Method
Industry Risk Inflation
ICMA
78 Page 41 of
)/ 1102(
Information System
. .
Information )Technology (IT
. 1. . 2. . . . . .
Inherent Risk
Initial Public Offering )(IPO Input Controls
Insider Trading Installment Sale
Insurance
ICMA
78 Page 42 of
1102 Copyright
)/ 1102(
Intangible
. . . . . .
Integrity
Interest Interest-Bearing Interim Financial Reports Internal Auditing
. . . . . .1102 Copyright
Internal Control
Internal Control Risk
Internal Factors Internal Failure Costs
ICMA
78 Page 43 of
)/ 1102(
Internal Rate of )Return (IRR
. . . .
International Accounting Standards Board )(IASB
Internet
Intranet
Inventory
)( . . . . . .1102 Copyright
Inventory Turnover Inventory Valuation Invested Capital
Investment
Investment Center
78 Page 44 of
ICMA
)/ 1102(
Job Order Costing Joint Product Costing
. ) ( . ) : ( . . . . . . .1102 Copyright
Joint Venture
Journal Just-In-Time )Manufacturing (JIT
Kanban Kinked Demand Curve
Last-In-First-Out )(LIFO
Law of Diminishing Returns
ICMA
78 Page 45 of
)/ 1102(
Lead Time Leadership by Example
. . ) : " " . )( )( . )( . ) : ( .
Learning Curve
Lease
Leasehold Least-Squares Method
Ledger Legal Risk
:
Letter of Credit
. . .
Leverage
ICMA
78 Page 46 of
1102 Copyright
)/ 1102(
Leveraged Buyout )(LBO
. . .
Liability
Life-Cycle Costing
Line Item Budget Line of Business Line of Credit
. .
. ) ( . . . .
Linear Programming
Liquidation Liquidity
)(
ICMA
78 Page 47 of
1102 Copyright
)/ 1102(
Loan Covenants
. . . . . . . . . . )( )( . .1102 Copyright
Lockbox System
Long Position Long Run
Long-Term Debt to Equity Ratio Long-Term Liabilities Lower of Cost or Market Rule Maintenance Make Versus Buy Managed Floating Exchange Rates
Management
ICMA
78 Page 48 of
)/ 1102(
Management Accounting
. . . 01- .
Management-byException
Management Control
Management Discussion and Analysis
Management Information System
. . .
Manufacturing Manufacturing Cost Margin of Safety Marginal Cost Market Comparables
. . .
ICMA
78 Page 49 of
1102 Copyright
)/ 1102(
Market Equilibrium Price Market Penetration
. . ) : ( . ) ( . ) : ( . .
Market Price Market Risk
Market Skimming Pricing
Market Structure
Market-to-Book Ratio
" " . ) : ( . ) ( . 1. . 2. .
Market Value Marketability Marketable Securities
ICMA
78 Page 50 of
1102 Copyright
)/ 1102(
Market-Based Transfer Price
. . ) : ( . . . . . . . ) : ( .
Master Budget
Matching
Material Requirements )Planning (MRP Materiality
Maturity Date Maturity Matching
Maximum Possible Loss
Merger
ICMA
78 Page 51 of
1102 Copyright
)/ 1102(
Mix Variance
. .
Mixed Cost Monetary Items
)( ) ( . . . . . . ) (. .1102 Copyright
Monopolistic Competition
Monopoly
Monte Carlo Technique
Mortgage Moving Average
ICMA
78 Page 52 of
)/ 1102(
Multinational Company Multiple Regression
.
) ( )( . ) : ( . . ) : ( . . ) : ( . ) : (
Mutually Exclusive Project
Negotiable CD
Negotiated Price
Net Income
Net Present Value )(NPV
Net Profit Margin
ICMA
78 Page 53 of
1102 Copyright
)/ 1102(
Net Realizable Value
1. . 2. . . . . . . . ) : ( .
Net Working Capital Net Working Capital Ratio
Network
Network Controls
Nominal Non-monetary Exchange Non-price Competition
Nonrecurring Items Non-value Added No-par Stock
. . .
ICMA
78 Page 54 of
1102 Copyright
)/ 1102(
Normal Cost
. ) ( .
Normal Profit
Normal Spoilage
. . . )( )(. . . . . . ) (.1102 Copyright
Notes Payable Objective Function
Objectivity
Obsolescence Off-Balance Sheet Financing
Oligopoly Operating Budget
ICMA
78 Page 55 of
)/ 1102(
Operating Cycle Operating Expenses Operating Income Operating Lease Operating Leverage Operating Profit Operating Profit Margin
) (
. . . . . .
. ) : ( . . ) : ( . . .
Operational Audit
Operational Budget
Operational Risk Operations Opportunity Costs Option
.
ICMA
78 Page 56 of
1102 Copyright
)/ 1102(
Ordering Cost
. . . . . . ) ( . . ) ( .
Organization Structure Organizational Culture Organizational Goals Output Controls
Outsourcing
Overdraft
Overhead Allocations Overhead Budget
Overhead Overhead Rate
. ) : ( . ) : ( 1102 Copyright
Paid-In Capital
ICMA
78 Page 57 of
)/ 1102(
Par Value
1. . 2. .
Participative
. ) : ( )( . 1. . 2. .
Payback
Payroll Cost
Penetration Pricing
) (. . . . . .1102 Copyright
Pension Percentage-ofCompletion Method
Performance
Performance Evaluation
Performance Measurement
ICMA
78 Page 58 of
)/ 1102(
Period Cost Physical Inventory Plant
. . . .
Plant-Wide Overhead
Political Risk
. )( . . . . . .
Portfolio Post-Audit Post-Retirement Benefits
Practical Capacity Preferred Stock
Premium
) (
ICMA
78 Page 59 of
1102 Copyright
)/ 1102(
Premium Pricing
. .
Prepaid Expenses
Present Value
) ( ) ( . . : .
Prevention Costs
Price Elasticity of Demand
. . . ) : (
Price Variance
Price-to-Book Ratio )Price/Earnings (P/E Ratio Pricing Prime Cost
. .
. .
ICMA
78 Page 60 of
1102 Copyright
)/ 1102(
Pro Forma Statements
1. . 2. . . . . . . . . . .
Probability Probability Distribution
Process Analysis
Process Costing
Processing Controls
Procurement Policies
Product Cost
ICMA
78 Page 61 of
1102 Copyright
)/ 1102(
Product Life-Cycle
. . . . . . . ) : ( .
Product Line Product Mix Production Budget Production Costs
Production Volume Variance
Productivity
) ( . . . . . ) : ( .1102 Copyright
Profit Center Profit Margin Profit Plan
Profitability Analysis
ICMA
78 Page 62 of
)/ 1102(
Profitability Index
. ) : -( ) ( . . . . . . ) : ( . . .1102 Copyright
Program Budget
Progress Payment Project Budget
Promissory Note
Property, Plant, and )Equipment (PP&E
Prorate
Protectionism Provision
ICMA
78 Page 63 of
)/ 1102(
Proxy
. .
Public Company
. ) : ( - 2002 . )( . . . .
Public Company Accounting Oversight )Board (PCAOB
Pure Competition
Put Option Qualitative Factors Quality
Quality Assurance
. .
Quality Control Quantity Discount
.78 Page 64 of 1102 Copyright
ICMA
)/ 1102(
Quick Ratio
) (. ) : ( . . . . . . .
Quotas
)(
Random Variable
Rate of Return Ratio Analysis
Real Option
Realize
. .
Receivable Reciprocal Allocation Method
.78 Page 65 of 1102 Copyright
ICMA
)/ 1102(
Recognition Reconciliation Recourse Reengineering
. . . . . . + Y = a + bx c Y x Y a y c . . . .1102 Copyright
Regression Analysis
Regression Equation
Reinvestment Rate Relative Sales Value Method
Relevance
ICMA
78 Page 66 of
)/ 1102(
Relevant Cost
. ) ( ) ( . . . . 1. . 2. . .
Relevant Range Reliability
Reorder Point Reorganization
Repair
Reporting Currency Repurchase Agreement
. . ) : ( . ) : ( .1102 Copyright
Required Rate of Return Required Reserves
ICMA
78 Page 67 of
)/ 1102(
Research and Development Cost
)( )(. . . . . . .
Reserve
Residual Income
Residual Risk
Resource Allocation
Resource Driver
) (. / ) (.
Responsibility
ICMA
78 Page 68 of
1102 Copyright
)/ 1102(
Responsibility Budget
. . .
Responsibility Center Restructuring Retained Earnings Return
. .
. . . ) : ( ) ( . . ) ( .1102 Copyright
Return on Assets )(ROA Return on Common Equity
Return on Invested Capital
Return on Investment )(ROI Revenue
ICMA
78 Page 69 of
)/ 1102(
Revenue Center Revenue Recognition
. . . .
Rights
Risk Risk Analytics
. 1. . 2. . .
Risk Assessment
Risk Premium
Risk Response
. : . ) : (78 Page 70 of 1102 Copyright
ICMA
)/ 1102(
Risk Transfer Risk-Adjusted Return
) : ( . . ) : (
Rolling Budget
)( . . ) : ( . . )(. . .1102 Copyright
Safety Stock
Sales Budget Sales on Installment
Sales-Mix Variance
Sales-Volume Variance
ICMA
78 Page 71 of
)/ 1102(
Salvage Value Sarbanes-Oxley
-
. 2002 . . . . . . ) : ( . . / .1102 Copyright
Seasonal Trend Scenario Analysis
Secondary Offering
Securities and Exchange )Commission (SEC
Segment
ICMA
78 Page 72 of
)/ 1102(
Segregation of Duties
. . ) ( ) (. .
Selling and Administrative Budget
Selling Costs Sensitivity Analysis
) : " " ( . ) ( . . . .
Separable Costs
Service Department Shareholder Shareholders Equity Short Position
ICMA
78 Page 73 of
1102 Copyright
)/ 1102(
Short Run
. . ) ( ) ( ) (. . . . . . .
Short-Term Credit
Shrinkage
Sight Draft Simple Regression Simulation
Slack
Software
)(
Solvency
ICMA
78 Page 74 of
1102 Copyright
)/ 1102(
Special Purpose Entity
. ) : ( . . . . . . .
Spending Variance
Spin-Off
Split-Off Point
Split-Up
Spot Rate
Spreadsheet Static Budget Standard Cost
. . . . .1102 Copyright
ICMA
78 Page 75 of
)/ 1102(
Standard Deviation
: . . . . . . . .
Start-Up Costs
Statement of Cash Flow
Statement of Changes in Shareholders Equity Statement of Earnings (Income )Statement
) (
Statement of Financial Position )(Balance Sheet
) (
Statement on Management )Accounting (SMA
ICMA
78 Page 76 of
1102 Copyright
)/ 1102(
Step-Down Method
. . . . . . . : . . .1102 Copyright
Stock Dividends Stock Option Stock Split
Stock-Out Costs
Storage Controls
Straight-Line Method
Strategic Business )Unit (SBU
ICMA
78 Page 77 of
)/ 1102(
Strategic Planning Strategic Risk
. . ) (. ) : ( . . . . .
Strike Price
Subsidiary
Sunk Costs
Supply
Sustainable Equity Growth Sustainable Growth Rate Swaps
. . : . .1102 Copyright
System
ICMA
78 Page 78 of
)/ 1102(
Systematic Risk
) ( . ) : ( . . . . . . . . .
Systems Development
Tactical Planning Target Costing
Target Pricing
Tariffs Taxation Theory of Constraints Throughput Contribution Throughput Costing
. . ) : (78 Page 79 of 1102 Copyright
ICMA
)/ 1102(
Time Drafts Time Series Time Value of Money
. .
. . . ) : (
Times Interest Earned
Top-Down Approach
. ) : ( . . .
Tracking Stock
Trade Credit Trade Discount Transaction Controls
. .1102 Copyright
Transaction Gains or Losses
ICMA
78 Page 80 of
)/ 1102(
Transaction Processing
. .
Transfer Pricing Translation Adjustments
. .
Transmission
)Treasury Bills (T-bills
000,01 . . 000,1 . 000,1 . .
Treasury Bonds
Treasury Notes
Treasury Stock
ICMA
78 Page 81 of
1102 Copyright
)/ 1102(
Trojan Horse
. . . . . . . . . ) : (
Uncollectible Accounts Receivable Unexpected Loss Unfavorable Variance
Unit Contribution Unit Cost
Unsystematic Risk
Upstream Costs Utility Valuation
. . .
ICMA
78 Page 82 of
1102 Copyright
)/ 1102(
Value
. .
)Value at Risk (VAR
Value Chain
. . .
Value Engineering Value-Added Value-Based Pricing
. . ) (. ) : ( .
Variable Costing
Variable Cost
ICMA
78 Page 83 of
1102 Copyright
)/ 1102(
Variable Overhead Efficiency Variance
. )( )( . .
Variable Overhead Expenses
Variable Overhead Spending Variance
Variance Verifiability
. . : . . . .
Vertical analysis
Virus
Warrant Warranty Weighted Average Cost of Capital )(WACC
. .78 Page 84 of 1102 Copyright
ICMA
)/ 1102(
Weighted Moving Average
. . . . . ) : ( . . . . )( . .
Whistleblower
Working Capital
Work-in-Process Inventory Write-Off Yield Yield Variance
Zero Balance Account
ICMA
78 Page 85 of
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)/ 1102(
Zero-Based Budgeting
. .
ICMA
78 Page 86 of
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)/ 1102(
ICMA
78 Page 87 of
1102 Copyright
