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Financial terms in "Accounting"

1. bad debt provision

2. Pareto optimum

3. pre-tax rate of return

4. accounts payable subsidiary ledger

5. accounting event

6. loss carryback

7. continuous compounding

8. common equity

9. quarter-on-quarter (QOQ)

10. stress test

11. net liquid assets

12. net tangible assets

13. public corporation

14. Plant

15. restatement

16. FASB 157

17. ratable accrual method

18. Periodic inventory

19. double-declining balance depreciation method

20. post balance sheet events

21. gross debt service ratio (GDS)

22. present value

23. Acquisition cost

24. adjustment

25. rule

26. non-discretionary accrual

27. Revenue

28. passive activity

29. management representation letter

30. Auditor

31. estimate

32. Gratis

33. CEO/CFO Certification

34. cash ratio

35. cash flow statement

36. free cash flow for the firm

37. Accredited in Business Valuation (ABV)

38. Annual Percentage Yield

39. Error of Principle

40. average days' sales uncollected

41. synthetic asset

42. apportionment

43. Compound Interest

44. deficit

45. current cash debt coverage ratio

46. books of final entry

47. relevant cost

48. capital property

49. acquisition date

50. debit memorandum

51. Asset turnover

52. ARR

53. dematerialization

54. accounting convention

55. Companies House (UK only)

56. loss

57. cost-plus pricing

58. conflict of interest

59. Zero-Based Budgeting

60. FOB

61. Year-To-Date

62. Aaa

63. IRR

64. capital expenditure

65. financial asset


67. overdue

68. GDP per capita

69. credit side

70. loss carryforward

71. Return On Capital Employed

72. stock valuation

73. vouching

74. CAGR

75. call premium

76. nominal ledger

77. Personal Financial Specialist

78. statement of retained earnings

79. big bath

80. Replacement Cost

81. liquidity ratio

82. Valuation Reserve

83. Generally Accepted Accounting Principles

84. attestation report

85. normal balance

86. replacement price

87. personal budget

88. true value

89. Comptroller General

90. long-term assets

91. Off-Balance Sheet

92. APV

93. public accountant

94. contingent capital

95. net period

96. trading book

97. Advanced Corporation Tax (ACT - UK only - no longer in use)

98. Days Sales Outstanding (DSO)

99. gross negative fair value (GNFV)

100. historical

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

Featured term of the day

Definition / Meaning of

Fixed Annuity

Categories: Insurance, Legal, ,

A fixed annuity is a contract that allows you to accumulate earnings at a fixed rate during a build-up period. You pay the required premium, either in a lump sum or in installments. The insurance company invests its assets, including your premium, so it will be able to pay the rate of return that it has promised to pay.At a time you select, usually after you turn 59 1/2, you can choose to convert your account value to retirement income. Among the alternatives is receiving a fixed amount of income in regular payments for your lifetime or the lifetimes of yourself and a joint annuitant. That's called annuitization. Or, you may select some other payout method.The contract issuer assumes the risk that you could outlive your life expectancy and therefore collect income over a longer period than it anticipated. You take the risk that the insurance company will be able to meet its obligations to pay.Some variable annuities offer a fixed rate account with a guarantee of principal, such as an interest account.

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8. Relative Strength
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10. Direct Action

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