Account Inquiry Inquiry into any depositary account or credit account involving analysis of past records or specific transactions relating to the account. … [Read more...]
Accounting Liquidity
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Accounting Liquidity Simplicity and speed of conversion of asset to cash for businesses. … [Read more...]
Accounts Payable
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Accounts Payable Amount due to suppliers of a business. … [Read more...]
Accounts Receivable
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Accounts Receivable Amount due from customers of a business. … [Read more...]
Accounts Receivable Turnover
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Accounts Receivable Turnover Evaluation of how speedily bills are paid by customers. Net credit sales compared to average accounts receivable as a ratio. … [Read more...]
Accretion (of a Discount)
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Accretion (of a Discount) Term used in portfolio accounting. Denotes a straight-line buildup of capital gains anticipating par value receipts on maturity in discount bonds. … [Read more...]
Accrual Bond
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Accrual Bond Interest accruing bond, wherein interest is not disbursed to investor at accrual time but it is paid at maturity along with bond principal. … [Read more...]
Accrued Interest
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Accrued Interest Coupon interest earned and accumulated but not disbursed to bond seller by the buyer (Exception is a default on the bond). … [Read more...]
Accrued Liability
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Accrued Liability Term used in accounting to denote expenses incurred by a business that have not yet been paid. Such liabilities are recorded as short or long-term liabilities in the balance sheet. … [Read more...]
Acid-test Ratio
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Acid-test Ratio Also termed quick ratio. Current assets less accruals, inventories and prepaid items compared to current liabilities as a ratio. … [Read more...]
Acquiree
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Acquiree Entity that another entity or individual is purchasing. … [Read more...]
Acquirer
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Acquirer Entity or individual undertaking a purchase or acquisition. … [Read more...]
Acquisition of Assets
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Acquisition of Assets Consolidation or merger wherein assets of the selling firm are purchased by the acquirer. … [Read more...]
Acquisition of Stock
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Acquisition of Stock Consolidation or merger wherein stock of the acquiree is purchased by the acquirer. … [Read more...]
Actionable
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Actionable Any plan or strategy in business that is feasible in near future. … [Read more...]
Act of State Doctrine
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Act of State Doctrine Doctrine stating that any nation is sovereign inside its own borders. It’s ‘within border’ activities cannot be interfered with or questioned in another nation’s courts. … [Read more...]
Active
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Active Marketplace where there is consistent and continuous trading activity. … [Read more...]
Active Portfolio Strategy
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Active Portfolio Strategy Refer: passive portfolio strategy. Strategies that use all available information and techniques of forecasting for enhancing the performance of a portfolio to give better returns than simple diversification yields. … [Read more...]
Actuals
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Actuals Also termed cash commodity, physical. In a future contract, the actual underlying physical commodity. … [Read more...]
Additional Hedge
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Additional Hedge Term used with mortgage pipeline risk. Protects lender from borrower fallout risk. … [Read more...]
