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Financial terms in "Accounting"

1. book inventory

2. Pre-payments

3. Tangible assets

4. non-discretionary accrual

5. Prime book of entry

6. revenue recognition

7. Costing System

8. general property tax

9. cashbook

10. outstanding check

11. gross revenue

12. CAGR

13. capital-intensive

14. labor burden

15. against actual

16. preferred creditor

17. total current assets

18. compounding frequency

19. cash inflow

20. Accounting exposure

21. source and application of funds statement

22. field of use

23. switching costs

24. budget variance

25. corporate cannibalism

26. cash charge

27. Provisions

28. defensive acquisition

29. cash book

30. Debit

31. Cash flow coverage ratio

32. ad infinitum

33. modified accrual basis accounting

34. prudence concept

35. gross negative fair value (GNFV)

36. bad debt provision

37. System for Electronic Document Analysis and Retrieval

38. learning curve

39. controller

40. provisional

41. unlevered cost of capital

42. cookie jar accounting

43. YTD

44. non-discretionary

45. capital resource

46. public accountant

47. profit maximization

48. factor return

49. first quarter

50. proprietary

51. personal loan

52. normal profit

53. debt-to-capital ratio

54. collection

55. Bond value

56. current/noncurrent method

57. intercompany pricing

58. Deferred expenditure

59. Capital Employed (CE)

60. equity yield rate

61. accounting designation

62. discretionary expense

63. adjustment

64. annuity method of depreciation

65. quantity discount

66. Form 10-Q

67. Revenue

68. Asian Currency Unit

69. cost per gross addition (CPGA)

70. program evaluation and review technique (PERT)

71. Integration Account

72. folio

73. nominal accounts

74. Australian Accounting Standards Board (AASB)

75. original cost

76. current debt

77. Extraordinary item

78. deficit

79. Gross loss

80. ROIC

81. gross national income (GNI)

82. expected return-beta relationship

83. non-financial asset

84. cross-holdings

85. trailing return

86. personal spending

87. Pyramid Selling

88. opening stock

89. SEC filing

90. second quarter

91. fixed asset turnover ratio

92. fixed charges

93. leverage

94. rolling budget

95. Certified Internal Auditor (CIA)

96. Written-down value

97. matching principle

98. Simple Interest

99. pro-forma invoice

100. Amortization

Note: Maximum 100 records reached. Please narrow your search.

Featured term of the day

Definition / Meaning of

Preference Shares

Categories: Stocks, Fundamental Analysis, Accounting,

capital stock which provides a specific dividend that is paid before any dividends are paid to common stock holders, and which takes precedence over common stock in the event of a liquidation. Like common stock, preference shares represent partial ownership in a company, although preferred stock shareholders do not enjoy any of the voting rights of common stockholders. Also unlike common stock, preference shares pay a fixed dividend that does not fluctuate, although the company does not have to pay this dividend if it lacks the financial ability to do so. The main benefit to owning preference shares are that the investor has a greater claim on the company's assets than common stockholders. Preferred shareholders always receive their dividends first and, in the event the company goes bankrupt, preferred shareholders are paid off before common stockholders. In general, there are four different types of preferred stock: cumulative preferred stock, non-cumulative preferred stock, participating preferred stock, and convertible preferred stock. also called preferred stock.

Most popular terms

1. Tracking Stock
2. Employee Retirement Income Security Act Stock Drop Litigation
3. Dilution
4. Principal Register
5. Gramm-Leach-Bliley Act
6. Weather Derivative
7. Sarbanes-Oxley Act Of 2002
8. Naked Option
9. National Association Of Securities Dealers Automated Quotations System
10. Synthetic Investment

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