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Financial terms in "Accounting"

1. fiscal quarter

2. book to market ratio

3. assignment of income

4. Prime book of entry

5. tangible book value

6. wages payable

7. yield on invested assets

8. net proceeds

9. implicit rental rate

11. operating asset

12. revenue deficit

13. asset coverage

14. Management Information System (MIS)

15. incurred cost

16. accounting changes and error correction

17. deferred charge

18. master budget

19. share premium account

20. non-discretionary accrual

21. liquidation value

23. purchase acquisition

24. Depreciation

25. net profits interest

26. contra-liability account

27. SME

28. one time charge

29. forensic accounting

30. final accounts

33. loss carryback

34. variable costing

35. Double-Entry Bookkeeping

36. Off-Balance Sheet

38. cash flows from financing activities

39. economic lot size

40. gross block

44. Landed Costs

46. Return On Assets

50. charitable contribution

51. interperiod income tax allocation

52. average total assets

53. materiality principle

54. owner earnings run rate

55. Bookkeeping

56. FASB

57. trading on the equity

59. operating cash flow margin

60. debt/asset ratio

63. Accelerated depreciation

64. long-term assets

65. true and fair view

66. capital asset

68. cash inflow

70. nominal account

71. after tax operating income (ATOI)

72. capitalized cost

73. return on net assets

75. GM

76. intercompany pricing

77. cost

78. energy return on investment (EROI)

79. Simple Interest

80. operating profit

81. ROC

82. quarter-on-quarter (QOQ)

83. Current Assets

84. gross national income (GNI)

85. Original book of entry

86. cash budget

87. comparative statements

89. Spreadsheet

90. static (fixed) budget

91. capitalized lease method

92. Qualified Opinion

93. general journal

94. identifiable intangible asset

95. budgetary accounting

96. Additional Principal Payment

98. Current cost accounting

99. bargain purchase option

100. incremental internal rate of return

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