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Financial terms in "Accounting"

1. indifference point

2. special journal

3. accretion of discount

4. Operating leverage

5. Accounts Payable Ledger

6. after tax operating income (ATOI)

7. Accrual basis

8. Cost-benefit

9. economy of scope

10. cash flow after taxes (CFAT)

11. virement

12. treasury budget

13. capital liability

14. inventory

15. trailing

16. cash paid to suppliers

17. rolling budget

18. objectivity principle

19. access time

20. financial system

21. net interest margin

22. statement of retained earnings

23. nexus

24. asset restructuring

25. nominal

26. management's discussion and analysis

27. Zero Balance Account

28. 10-K wrap

29. Red Ink

30. Outgoings

31. continuous inventory

32. Post Closing Trial Balance

33. savings account rate

34. excess cash

35. Cost Of Goods Sold

36. static (fixed) budget


38. trade working capital

39. Accounts Receivable Ledger

40. federal budget

41. cumulative translation adjustment (CTA)

42. Bookkeeping

43. management accounts

44. EMEA

45. Charge Back

46. modified book value

47. working capital requirement

48. bring forward

49. comparative statements


51. financial distress costs

52. general reserve

53. quantity discount

54. Current Assets

55. 10-Q

56. Return on Capital

57. wages

58. order of liquidity

59. International Financial Reporting Standards (IFRS)

60. unit value

61. Value Added Tax (VAT - applies to many countries)

62. effective tariff rate

63. MD & A

64. commissioners' annuity reserve valuation method (CARVM)

65. net adjusted present value

66. net sales

67. asset ledger

68. Wasting asset

69. bank statement

70. debt management ratio

71. Gross profit

72. asset retirement obligation

73. Fair value accounting

74. Year-To-Date

75. balance an account

76. accumulated profit

77. Accounting insolvency

78. net income from continuing operations

79. free cash flow to equity

80. cooking the books

81. shareholder meeting

82. adjusted funds from operations

83. controller

84. call premium

85. work-in-process inventory (WIP)

86. accounting designation

87. continuous compounding

88. accounting records

89. internal audit

90. leverage

91. average revenue per unit (ARPU)

92. Purchasing Power

93. financial health

94. book building

95. source and application of funds statement

96. first quarter

97. sales journal

98. Days Sales Outstanding

99. Work In Progress

100. activity-based pricing

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

Featured term of the day

Definition / Meaning of


Categories: Stocks, Fundamental Analysis, Operation and Production, Legal, ,

A distribution is money a mutual fund pays its shareholders either from the dividends or interest it earns or from the capital gains it realizes on the sale of securities in its portfolio. Unless you own the fund through a tax-deferred or tax-free account, you owe federal income tax on most distributions, the exception being interest income from municipal bond funds. That tax is due whether or not you reinvest the money to buy additional shares in the fund.You'll owe tax at your regular rate on short-term gains and on income from interest. The tax on qualifying dividends and long-term gains is calculated at your long-term capital gains rate. Your end-of-year statement will indicate which income belongs to each category. The term distribution is also used to describe certain actions a corporation takes. For example, if a corporation spins off a subsidiary as a standalone company, it will issue shares in that subsidiary to current stockholders. That's considered a distribution. Corporate dividends may also be described as distributions.

Most popular terms

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2. Securitization
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6. Cash Forward Contract
7. Management Liability Insurance
8. Naked Option
9. MCS-90 Endorsement
10. Office Of Compliance Inspections And Examinations (OCIE)

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