Encyclopedia of Business Terms and Methods
Encyclopedia of Business Terms and Methods
Clear explanations, examples, and best-practice usage for terms such as
Business Case Return on Investmen (ROI)
Balance sheet Net Present Value (NPV)
Internal rate of Return (IRR) Total Total Cost of Ownership (TCO)
Payback Period Net Cash Flow
Look up these terms and hundreds more in the online Encyclopedia of Business Terms.
| Table of Contents | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | B | C | D | E | F | G | H | I | J | K | L | M |
| N | O | P | Q | R | S | T | U | V | W | X | Y | Z |
A
Accelerated cost recovery system
Account
Accountancy
Accountant
Accounting
Accounting cycle
Accounting equation
Accounting period
Account payable
Account receivable
Accounts receivable turnover
Accrual accounting
Accrued expense
Accrued liability
Accumulated depreciation
Acid test ratio
ACRS / Accelerated cost recovery system
Activity and efficiency metrics
Additional paid in capital
Administrative expense
ADR / Alternative dispute resolution
Adverse opinion
Allowance for doubtful accounts
Alternative dispute resolution / ADR
Amortization
Annual report
Appreciate
Arbitration
Asset
Audit
Auditor's opinion
Average collection period
Average turnover period
Avoided cost
[ A list top ] [ Table of Contents ]
B
Bad debt
Bad debt expense
Balance sheet
Bookkeeper
Bond
Bond ratings
Book value
Book value per share
Bottom line
Breakeven analysis
Breakeven point
B/S / Balance Sheet / Statement of Financial Position
Business case
[ B list top ] [ Table of Contents ]
C
CAPEX / Capital expenditure
Capital
Capital asset
Capital budget
Capital equipment
Capital expenditure
Capital intenstve
Capitalization
Capital lease
Capital review process
Capital stock
Capital structure
Cash flow
Cash flow statement, business case
Cash flow statement, financial accounting
Carrying cost
CGS / Cost of goods sold
Chart of accounts
Collateral
Common shares
Common stock
Composite depreciation
Contra account
Contributed capital
Convertible bond
Corporation
Cost accounting
Cost allocation
Cost/benefit analysis
Cost of borrowing
Cost of capital
Cost of funds
Cost of goods sold (CGS)
Cost of sales
Cost of services
Cost of ownership
Coupon
CR (Credit)
Credit (CR)
Creditor
Cumulative cash flow
Current asset
Current liability
Current ratio
Current yield
[ C list top ] [ Table of Contents ]
D
Days sales in inventory
Days sales outstanding
DCF / Discounted cash flow
DDB / Double declining balance method
Debit (DR)
Debt ratio / Total debt to asset ratio
Debt to asset ratio
Debt to equities ratios
Deferred charge
Depreciable cost
Depreciable life
Depreciation
Depreciation schedule
Direct labor
Disclaimer from opinion
Discounted cash flow / DCF
Discount rate
Dividend
Double declining balance method / DDB
Double entry system
DR / Debit
[ D list top ] [ Table of Contents ]
E
Earnings
Earnings before interest and taxes / EBIT
Earnings before interest, taxes, depreciation and amortization / EBITDA
EBIT / Earnings before interest and taxes
EBITDA / Earnings before interest, taxes, depreciation and amortization
Earnings per share / EPS
Economic life
Efficiency metrics / Activity metrics
EPS / Earnings per share
Equity / Equities
Expenditure
Expense
External funding
Extraordinary item
[ E list top ] [ Table of Contents ]
F
FASB-13
Financial accounting
Financial justification
Financial metrics
Financial structure
Finished goods inventory
Fiscal year
Fixed asset
Fixed asset turnover
Fixed cost
Float
Form 10K
Funds
Future Value / FV
FV / Future Value
[ F list top ] [ Table of Contents ]
G
GAAP / Generally Accepted Accounting Principles
General and administrative expenses
General ledger
Generally Accepted Accounting Principles / GAAP
Gross margin
Gross profit
Gross sales
Gross sales revenues
[ G list top ] [ Table of Contents ]
H
[ H list top ] [ Table of Contents ]
I
Income
Income statement
Indirect labor
Intangible asset
Internal rate of return / IRR
Inventory
Inventory turns
IRR / Internal rate of return
[ I list top ] [ Table of Contents ]
J
[ J list top ] [ Table of Contents ]
K
[ K list top ] [ Table of Contents ]
L
Lease
Ledger
Lessee
Lessor
Leveled payments
Leverage / Leverage metrics
Liability
Liquid assets
Liquidity / Liquidity metrics
Long term debt to equities ratio
Long term liability
Lower of cost or market
[ L list top ] [ Table of Contents ]
M
MACRS / Modified accelerated cost recovery system
Management accounting
Managerial accounting
Manufacturing overhead
Margin
Marketable securities
Market value
Market to book ratio
Matching concept
Materiality concept
Mediation
Modified accelerated cost recovery system / MACRS
[ M list top ] [ Table of Contents ]
N
Net cash flow
Net earnings
Net income
Net loss
Net present value / NPV
Net profit
Net sales
Net sales revenues
Net worth
Non current asset
Note payable
NPV / Net present value
[ N list top ] [ Table of Contents ]
O
Operating budget
Operating expenses / OPEX
Operating lease
Operating margin
Operating profit
OPEX / Operating expenses
Opportunity cost
Owner's equity
Overhead
[ O list top ] [ Table of Contents ]
P
Pacioli
Paid in capital
P & L / Profit and loss statement
Par value
Payback period
P/E ratio / PE ratio
Posting
PP & E
Preferred shares
Preferred stock
Present value / PV
Price to Earnings ratio / P/E ratio
Profit
Profitability / Profitability metrics
Profit and loss statement / P&L
Profit center
Pro forma statement
Project health check
Project management audit
Property, plant and equipment
PV / Present value
[ P list top ] [ Table of Contents ]
Q
[ Q list top ] [ Table of Contents ]
R
Raw materials inventory
Relevant
Retained earnings
Return
Return on assets / ROA
Return on total assets / ROA
Return on equity / ROE
Return on investmnet / ROI
Return on net worth / Return on equity
Return on owners investment / Return on equity
Revenues per employee
Residual value
Revenues
ROA / Return on assets
ROE / Return on equity
ROI / Return on investment
[ R list top ] [ Table of Contents ]
S
Sales revenues
Sales revenues per employee
Salvage value
SCFP / Statement of changes in financial position
Selling, general, and administrative expenses / SG&A
SG&A / Selling, general, and administrative expenses
SIC / Standard industrial classification
Sinking fund
SL / Straight line method
SOYD / Sum of the years digits method
Standard industrial classification / SIC
Start up cost
Stated capital
Statement of changes in financial position
Statement of financial position / Balance sheet / B/S
Statement of retained earnings
Straight line method / SL
Sum of the years digits method / SOYD
Sunk cost
[ S list top ] [ Table of Contents ]
T
Tangible asset
Tax effects on business case
Tax reform act of 1986
TCO / Total cost of ownership
Times interest earned
Time value of money
Total asset turnover
Total cost of ownership / TCO
Total debt to asset ratio / Debt ratio
Total debt to equities ratio
Trial balance
Turnover
[ T list top ] [ Table of Contents ]
V
Valuation / Valuation metrics
Valuation allowance account
Variable costs
[ V list top ] [ Table of Contents ]
W
WACC / Weighted average cost of capital
Wasting asset
Weighted average cost of capital
Working capital
Work in progress inventory
Write off
[ W list top ] [ Table of Contents ]
Y
[ Y list top ] [ Table of Contents ]
Z
Zero-base budgeting
Zero coupon
[ Z list top ] [ Table of Contents ]
[ Pacioli ]
© Copyright Solution Matrix Ltd. 2004 - 2010
