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