Encyclopedia of Business Case Terms
- Inventory
- -----------Cumulative cash flow
- Accelerated cost recovery system / ACRS
- Account / Contra account / Chart of accounts
- Account payable
- Account receivable
- Accountancy / Accounting
- Accountant / Accounting
- Accounting / Accountancy
- Accounting cycle
- Accounting equation(s)
- Accounting period
- Accounts receivable turnover
- Accrual accounting
- Accrued expense / Accrued liability
- Accrued liability / Accrued expense
- Accumulated depreciation
- Acid-test ratio
- ACRS / Accelerated cost recovery system
- Activity and Efficiency Metrics
- Additional paid-in capital / Contributed capital / Stated capital
- Administrative expense
- ADR / Alternative dispute resolution
- Adverse opinion
- Allowance for doubtful accounts / Bad debt expense
- Alternative dispute resolution
- Amortization
- Annual report
- Appreciate
- Arbitration / Mediation / Alternative dispute resolution.
- Asset
- Audit
- Auditor’s opinion
- Average collection period / Days sales outstanding
- Average turnover period / Days sales in inventory
- Avoided cost
- B/S / Balance sheet / Statement of Financial Position
- Bad debt
- Bad debt expense / Allowance for Doubtul accounts
- Balance sheet / B/S / Statement of Financial Position
- Bond
- Bond ratings
- Book value / Accumulated depreciation / Book value per share
- Bookkeeper / Bookkeeping
- Bottom line
- Breakeven analysis
- Breakeven point
- Budget / Budget cycle
- Budget cycle
- Business case
- CAPEX / Capital expenditure
- Capital
- Capital asset
- Capital budget
- Capital equipment
- Capital expenditure / CAPEX
- Capital intensive
- Capital lease
- Capital review process
- Capital stock
- Capital structure
- Capitalization
- Carrying cost
- Cash flow
- Cash flow statement, business case
- Cash flow statement, financial accounting / Statement of changes in financial position
- CGS / Cost of goods sold
- Chart of accounts / account
- Collateral
- Common shares
- Common stock
- Composite depreciation
- Contra account / Valuation allowance account
- Contributed capital
- Convertible bond
- Corporation
- COS / Cost of sales
- Cost accounting
- Cost allocation
- Cost of borrowing
- Cost of capital
- Cost of funds
- Cost of goods sold (CGS)
- Cost of ownership / Total Cost of Ownership / TCO
- Cost of sales / COS
- Cost of services
- Cost/benefit analysis
- Coupon
- CR / Credit
- Credit / CR
- Creditor
- Current asset
- Current liability
- Current ratio
- Current yield
- Days sales in inventory / Average turnover period
- Days sales outstanding / Average collection period
- DCF / Discounted cash flow
- DDB / Double declining balance method
- Debit
- Debt to equities ratios
- Deferred charge
- Depreciable cost
- Depreciable life
- Depreciation
- Depreciation schedule
- Direct Labor
- Disclaimer from opinion
- Discount rate
- Discounted cash flow / DCF
- Dividend
- Double declining balance method / DDB
- Double entry system
- DR / Debit
- Earnings
- Earnings before interest and taxes / EBIT
- Earnings before interest, taxes, depreciation and amortization / EBITDA
- Earnings per share / EPS
- EBIT / Earnings before interest and taxes
- EBITDA / Earnings before interest, taxes, depreciation and amortization
- Economic life
- Efficiency metrics / Activity metrics
- Equity / Equities
- Expenditure
- Expense
- External funding
- Extraordinary item
- FASB 13
- Financial accounting / Managerial Accounting / Accounting
- Financial justification
- Financial metrics
- Financial structure
- Finished goods inventory
- Fiscal year
- Fixed asset
- Fixed asset turnover
- Fixed cost
- Float
- Form 10-K
- Funds
- Future value / FV
- FV / Future value
- 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
- Growth Metrics
- Hurdle rate
- Income
- Income statement
- Indirect labor
- Intangible asset
- Internal rate of return / IRR
- Inventory turns
- IRR / Internal rate of return
- Journal
- Keogh plan
- Kiting
- Lease
- Ledger
- Lessee
- Lessor
- Leveled payments
- Leverage metrics
- Liability
- Liquid assets
- Liquidity / Liquidity metrics
- Long-term liability
- Lower of cost or market
- MACRS / Modified Accelerated Cost Recovery System
- Management accounting
- Managerial accounting
- Manufacturing overhead
- Margin
- Market value
- Marketable securities
- Matching concept
- Materiality concept
- Mediation / Arbitration / Alternative dispute resolution
- Modified Accelerated Cost Recovery System / MACRS
- 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
- Operating budget
- Operating expenses / OPEX
- Operating lease
- Operating margin
- Operating profit
- OPEX / Operating expenses
- Opportunity cost
- Overhead
- Owner’s equity / Equity / Net worth
- P & L / Profit and loss statement
- Pacioli, Luca de
- Paid-in capital / Contributed capital / stated capital
- Par value
- Payback period
- Posting
- PP&E / Property, plant and Equipment Fixed asset
- Preferred shares
- Preferred stock
- Present value / PV
- Pro forma statement
- Profit / Profit margin
- Profit and loss statement (P&L)
- Profit center
- Profitability Metrics / Profit margins
- Project health check / Project management audit
- Project management audit / Project health check
- Property, plant and Equipment / PP&E / Fixed asset
- PV / Present value
- Qualified opinion
- Quick ratio
- Raw materials inventory
- Relevant
- Residual value
- Retained earnings
- Retained earnings statement
- Return
- Return on equity (ROE) / on owners investment / on net worth / on common equity
- Return on investment / ROI
- Return on total assets / ROA
- Revenues
- ROI / Return on investment
- Sales revenues
- Sales revenues per employee
- Salvage value
- SCFP / Statement of changes in financial position / Financial cash flow statement
- 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-year’s digits
- Standard industrial classification / SIC
- Start up cost
- Stated capital / Contributed capital / Paid in capital
- Statement of changes in financial position / SCFP / Financial cash flow statement
- Statement of Financial Position / Balance sheet / B/S
- Statement of retained earnings
- Straight line method / SL
- Sum-of-the-year’s digits / SOYD
- Sunk cost
- Tangible asset
- Tax effects on business case
- Tax reform act of 1986
- TCO / Total cost of ownership
- Time value of money
- Times interest earned metric
- Total asset turnover
- Total Cost of Owership / TCO
- Total debt to assets ratio / Debt ratio
- Trial balance
- Turnover
- Unqualified opinion
- Valuation allowance account / contra account
- Valuation metrics
- Variable costs
- WACC
- Wasting asset
- Weighted average cost of capital (WACC)
- Work in progress inventory
- Working capital
- Write-off
- Yield
- Yield to maturity
- Zero coupon
- Zero-base budgeting
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