Accounting Terms and Definitions

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10-K wrap
10-Q
5 C's of credit
abnormal earnings valuation model
above the line
absolute priority rule
absorb
absorbed
absorption costing
Accelerated Cost Recovery System
Accelerated Depreciation
acceptable quality level (AQL)
acceptance sampling
access time
accommodation endorsement
account
account analysis
account form
account reconciliation
account statement
account value
accountability
accountancy
accountant
accountant's letter
accountant's liability
accountant's opinion
accountant's responsibility
accounting
Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)
accounting change
accounting changes and error correction
accounting concepts
accounting convention
accounting cushion
accounting cycle
accounting designation
accounting earnings
accounting entity
accounting equation
accounting error
accounting estimate
accounting event
accounting hall of fame
accounting historians journal
accounting information system (AIS)
accounting insolvency
accounting interpretation
accounting method
accounting period
accounting policies
accounting practice
accounting principles
Accounting Principles Board (APB)
accounting procedure
accounting records
accounting standards
accounting system
accounting trends and techniques
accounting valuation
accounts payable
accounts payable subsidiary ledger
accounts payable turnover
accounts receivable
accounts receivable aging
accounts receivable discounted
accounts receivable financing
accounts receivable subsidiary ledger
accounts receivable turnover
Accredited Asset Management Specialist (AAMS)
Accredited Automated Clearing House Professional (AAP)
Accredited in Business Valuation (ABV)
Accredited Personal Financial Planning Specialist
Accredited Valuation Analyst (AVA)
accretion
accretion of discount
accrual basis accounting
accrual principle
accruals
accrue
accrued expense
accrued income
accumulated depletion
accumulated depreciation
accumulated other comprehensive income
accuracy
acid-test ratio
acquisition cost
acquisition date
ACRS
active asset
active income
activity attributes
activity-based pricing
actual cost
ad infinitum
adequate disclosure
adjunct account
adjusted balance method
adjusted basis
adjusted book value
adjusted funds from operations
adjusted present value (APV)
adjusted trial balance
adjusting entry
adjustment
adjustments to income
administrative expenses
administrative systems
advance ruling
adverse opinion
advertising sales ratio
after tax operating income (ATOI)
after-tax proceeds from resale
after-tax profit margin
after-tax real rate of return
against actual
aggregate
aggressive accounting
aging schedule
all channel sales
allocate
allowance for depreciation
allowance for doubtful accounts
allowance method
alternative assets
American Institute of Certified Public Accountants
amortization
amortize
amortized
amortized cost
amount
amount realized
Andersen Effect
annual
annual financial statements
Annual Percentage Yield
annual report
annual turnover
annualizing
annuity due
annuity in advance
annuity in arrears
annuity method of depreciation
annuity unit
applied overhead
appreciation
appropriation
APY
as of date
assessed loss
asset
asset coverage
asset impairment
asset impairment accounting
asset ledger
asset mix
asset restructuring
asset retirement obligation
asset value
asset/equity ratio
assets in place
assets requirements
assignment credit
assignment of income
Association of Government Accountants (AGA)
at sight
attest function
attestation report
audit
audit committee
audit scope
audit trail
audited financial statements
Auditing Standards Board (ASB)
auditor
auditor's report
Australian Accounting Standards Board (AASB)
available assets
available-for-sale security
average accounting return
average collection period
average cost flow assumption
average days' sales uncollected
average inventory
average margin per user (AMPU)
average net receivables
average payment period
average revenue per unit (ARPU)
average settlement period
average total assets
back pay
backlog
bad debt
bad debt reserve
bailout
balance
balance an account
balance sheet
balance sheet account
balance sheet analysis
balance-sheet loan
balanced budget
balancing charge
ball park estimate
bank overdraft
bank reconciliation
bank statement
banking book
bankruptcy cost view
bankruptcy view
bargain purchase option
basic IRR rule
before reimbursement expense ratio
beginning market value (BMV)
below cost
below the line
benchmark
benchmarking
Bernie Madoff
Berry ratio
best of breed
big bath
big four
big GAAP
bill of materials
billing cycle
biological assets
biweekly
black ink
black-box accounting
blank endorsement
blind entries
bonus issue
book building
book inventory
book profit
book to market ratio
book transfer
book value
book value of equity per share (BVPS)
book value per share
book-to-bill ratio
bookkeeping
books
books of account
books of final entry
books of original entry
bottom line
bottom of the harbor scheme
breakeven formula
budget
budget deficit
budget surplus
budget variance
budgetary accountability
budgetary accounting
budgetary control
bulk handling
burn rate
business combination
business portfolio analysis
CAGR
calendar year
call premium
Canadian Institute of Actuaries (CIA)
cancelled check
capex
capital
capital allocation decision
capital appreciation
capital asset
capital budgeting
capital efficiency
capital employed
capital expenditure
capital expenditure proposal
capital gains reserve
capital growth
capital investment
capital liability
capital loss
capital market imperfections view
capital net worth
capital property
capital rationing
capital reserve
capital resource
capital-intensive
capitalization method
capitalize
capitalized cost
capitalized interest
capitalized lease method
case study
cash
cash asset ratio
cash available for debt service (CADS)
cash basis
cash basis accounting
cash book
cash budget
cash charge
cash collections
cash control
cash conversion cycle
cash cost
cash cycle
cash earnings
cash earnings per share (cash EPS)
cash equivalence
cash flow
cash flow after interest and taxes
cash flow after taxes (CFAT)
cash flow before tax
cash flow break-even point
cash flow forecast
cash flow per share
cash flow statement
cash flow timeline
cash flow to capital expenditures (CF to CAPEX)
cash flows from financing activities
cash flows from investing activities
cash flows from operating activities
cash inflow
cash interest
cash journal
cash liquidation distribution
cash management
cash on hand
cash out
cash outflow
cash paid to suppliers
cash payment to suppliers
cash pooling
cash ratio
cash receipt
cash return on assets ratio
cash taxes
cash wages
cash-on-cash return
cashbook
Casualty Actuarial Society (CAS)
cats and dogs
ceded reinsurance leverage
CEO/CFO Certification
Certified Asset Protection Analyst (CAPA)
Certified Bank Auditor (CBA)
certified financial statement
Certified in Financial Management (CFM)
Certified Insolvency and Reorganization Accountant (CIRA)
Certified Internal Auditor (CIA)
certified management accountant (CMA)
Certified Public Accountant
Certified Trust and Financial Advisor (CTFA)
CFA
CFO
change in accounting principle
channel check
charge
charge and discharge statement
charge off
charitable contribution
chart of accounts
Chartered Asset Manager (CAM)
churn rate
classification of assets
clearing account
closing balance
closing entry
coefficient of correlation
COGS
collection
collection agency
collection ratio
combined financial statement
combined ratio
comfort letter
commercial year
commissioners' annuity reserve valuation method (CARVM)
common equity
common-base-year analysis
common-size financial statement
common-size statement
comparative analysis
comparative statement
comparative statements
compliance audit
compliance program
composite depreciation
Compound Annual Growth Rate
compound annual return
compound growth rate
compounding
compounding frequency
compounding period
comprehensive income
comps
comptroller
Comptroller General
conceptual framework
concession
condensed financial statement
conflict of interest
conservatism
consignee
consignor
consistency
consistency principle
consistent reporting
consolidated balance sheet
consolidated financial statement
consolidated invoice
consumption capital asset pricing model (CCAPM)
contingency fund
contingent capital
continuing auditor
continuing operations
continuous inventory
contra account
contra asset account
contra-liability account
contributed surplus
contribution margin
contribution to sales ratio (C/S ratio)
control account
control risk
controlled disbursement
controller
cookie jar accounting
cooking the books
corporate cannibalism
corporate finance
corporate giving
corporate processing float
corridor rule
cost
Cost Accounting
Cost Accounting Standards Board (CASB)
cost center
cost control
cost driver
cost estimate
cost method
cost object
cost of capital
Cost Of Goods Sold
cost of sales
cost per gross addition (CPGA)
cost principle
cost saving
cost structure
cost-based pricing
cost-benefit ratio
cost-plus pricing
cost/benefit analysis
Costing System
coverage ratio
CPA
credit
credit cliff
credit management
credit order
credit terms
credit ticket
credit watch
crop method
cross-holdings
cross-sectional ratio analysis
crossover rate
cumulative
cumulative total return
cumulative translation adjustment (CTA)
cumulative translation adjustment account
current asset
current assets
current capital
current cash debt coverage ratio
current cost of supplies (CCS)
current debt
current earnings and profits
current liabilities
current portion of long-term debt
current ratio
current/noncurrent method
curtailment
cutoff point
cyclical risk
Daily Money Manager (DMM)
dangerous asset
date of acquisition
days accounts payable
days accounts receivable
days inventory
days payable
days receivable
days sales of inventory (DSI)
DCF
debit
debit memorandum
debit note
debt adjusted cash flow (DACF)
debt management ratio
debt obligations
debt ratio
debt-to-capital ratio
debt/asset ratio
debt/EBITDA ratio
declining balance method
dedicated capital
defensive acquisition
defensive interval
deferral
deferred charge
deferred credit
deferred debit
deferred income taxes
deferred revenue
deferred tax
deferred tax asset
deferred tax liability
deficit
deficit net worth
deficit spending
degree of relative liquidity (DRL)
dematerialization
dependent variable
depletion expense
deposits paid
depreciated cost
depreciation
depreciation expense
depreciation tax shield
detection risk
development stage enterprise
dialing and smiling
differential disclosure
digital option
direct cost
direct estimate method
direct labor efficiency variance
direct method
direct profit
direct write-off method
disbursement
discontinued
discontinued operations
discounted future benefits
discounted payback period
discovery value accounting
discretionary expense
discussion memorandum
disinvestment
dollar-weighted rate of return
donated surplus
donor managed investment account
double budget
double-declining balance depreciation method
double-entry bookkeeping
downside
DSO
dual entry accounting
duality concept
due from account
due to account
duopoly
DuPont identity
earning asset
earnings
Earnings before Interest after Taxes (EBIAT)
Earnings Before Interest and Taxes
Earnings before Interest, Tax, Amortization and Exceptional Items (EBITAE)
earnings before interest, taxes and depreciation (EBITD)
Earnings Before Interest, Taxes, Depreciation and Amortization
Earnings Before Interest, Taxes, Depreciation, Amortization and Rent
Earnings before Interest, Taxes, Depreciation, Amortization and Special Losses (EBITDAL)
earnings before tax
earnings management
earnings power
earnings report
earnings test
easy money
eat your own dog food
EBIDTA
EBIT
EBIT margin
EBITDA
EBITDA margin
EBITDAR
economic entity assumption
economic lot size
economic profit
economic surplus
economic value
economic value added
economic value of equity (EVE)
economy of scale
economy of scope
effective annual yield
effective debt
effective margin
effective net worth
effective tariff rate
efficiency ratio
embedded value
embezzlement
EMEA
Emerging Issues Task Force
emolument
empty creditor
end-of-year convention
enduring purpose
energy return on investment (EROI)
Enronitis
enterprise value to revenue
enterprise value to sales (EV/sales)
enterprise-value-to-revenue multiple (EV/R)
EOQ
equipment
equity
equity method
equity placements
equity value
equity yield rate
equity-capital ratio
equivalent annual annuity
equivalent annual benefit
equivalent annual cash flow
equivalent units of production
estimate
estimation sampling
EV/2P Ratio
EVA
ex ante value
except-for opinion
excess cash
exit p/e ratio
expected return-beta relationship
expected value
expenditure
expense
expensed
experience adjustments
extended normal costing
external audit
extraordinary item
extraordinary positive value
factor
factor return
factoring
factory orders
fair rate of return
FAS
FASB
FASB 157
fat cat
feasible
federal budget
fee
fictitious asset
field of use
FIFO
final accounts
financial
financial accounting
Financial Accounting Standards Board
financial asset
financial capital
financial condition
financial controls
financial distress
financial distress costs
financial feasibility
financial health
financial performance
financial position
financial ratios
Financial Risk Manager (FRM)
financial statement
financial structure
financial system
financing activities
finished goods inventory (FGI)
fire sale
firm's net value of debt
fiscal
fiscal quarter
fiscal year
fixed
fixed asset
fixed asset register
fixed asset turnover ratio
fixed budget
fixed charges
fixed cost
fixed expenses
fixed overhead cost
fixed-charge coverage ratio
flexible budget
flow through entity
flow-through basis
focus report
footnotes
forensic accounting
forensic audit
Form 10-K
Form 10-Q
Form 10K
Form 10Q
forward-looking statements
franchise factor
free cash flow
free cash flow for the firm
free cash flow per share
free cash flow to equity
free cash flow to sales
free cash flow yield
free-float methodology
front office
front-end debt-to-income ratio
full accrual accounting
fully depreciated
functional currency
fund accounting
fund balance
funding ratio
funds from operations per share (FFOPS)
furniture, fixtures, and equipment (FF&E)
future capital maintenance
GAAP
gap ratio
gatekeeper
GDP per capita
gearing
general and administrative expense
general and administrative overhead
general fund
general journal
general ledger
general ledger account
general property tax
general reserve
Generally Accepted Accounting Principles
generational accounting
gentlemen's agreement
giffen good
Global Investment Performance Standards (GIPS)
good standing
gratis
gross block
gross debt service ratio (GDS)
gross income
gross margin
Gross Margin Return On Investment (GMROI)
gross national income (GNI)
gross negative fair value (GNFV)
gross pay
gross profit
gross profit margin
gross revenue
gross sales
growth rate

halo effect
hedge accounting
held-for-trading security
hidden asset
hidden values
high-low method
historical
historical cost
historical exchange rate
holding period return
honorarium
horizontal analysis
identifiable asset
identifiable intangible asset
illiquid assets
immunization
impaired asset
impairment
impairment charge
implicit rental rate
imputed value
imputed value or imputed income
in specie
in the black
in the red
in-kind income
inactive
inactive asset
income
income accounts
income averaging
Income baskets
income statement
income summary account
income tax payable
incremental internal rate of return
incurred cost
independent auditor
independent variable
index basis
indifference point
indirect costs of financial distress
indirect financing
indirect labor
indirect labor costs
inflation accounting
inherent risk
inputs
Institute of Internal Auditors (IIA)
institutional ownership
intangible asset
intangible cost
intercompany pricing
interest cover
interest coverage
interest coverage test
interest income
interfund transactions
interim statement
intermediate service provider
internal audit
internal auditor
internal expansion
internal financing
internal growth rate
internal measure
International Accounting Standards Board (IASB)
International Financial Reporting Standards (IFRS)
interperiod income tax allocation
interval measure
inventory
inventory turnover
investing
investing activities
investing cash flow
investment
investment flows
Investment Industry Regulatory Organization of Canada (IIROC)
investment valuation model
invoice
IRR
joint cost
journal
journal entry
journal voucher
journalizing
labor burden
labor cost
lagged reserves
last fiscal year
lead schedule
leading and lagging
learning curve
ledger
ledger cash
legal defeasance
leveraged buyback
leveraged company
levered beta
liability
LIFO
LIFO reserve
like-for-like sales
line item
line item budget
liquidation value
liquidity margin of safety
liquidity ratio
long-dated
long-term assets
long-term capital gain
long-term liabilities
loss carryback
loss carryforward
low balance method
lower of cost and market method
lower of cost or market (LCM)
LTM
MACRS
maintenance method
make or buy decision
managed earnings
management accounting
management accounts
Management Information System (MIS)
management representation letter
management's discussion and analysis
management's discussion and analysis (MD&A)
managerial accounting
manufacturing overhead
margin of profit
margin of safety
marginal cost
marginal profit
marginal revenue
marginal utility
mark to model
mark-up
market approach
market risk premium
market value ratios
master budget
matching principle
materiality principle
mega cap
memo entry
micro accounting
mid-month convention
middle-market company
minimum acceptable rate of return
mixed cost
modified accrual basis accounting
Modified ACRS
modified adjusted gross income (MAGI)
modified book value
modified cash basis
month-end closing
most recent quarter (MRQ)
MTA Index
MTD
multinational netting
multiple rates of return
mutual fund cash-to-assets ratio
national budget
National Society of Accountants
near cash assets
negative assurance
negative working capital
negotiable
net
net 30
net accounts receivable
net adjusted present value
net after tax gain
net assets
net benefit to leverage factor
net book value
net capital
net capital outflow (NCO)
net cash flow
net current asset value per share (NCAVPS)
net current assets
net debt
net earnings
net effective income
net exposed assets
net exposure to capital and surplus ratio
net exposure to statutory capital ratio
net fixed assets
net income
net income after taxes (NIAT)
net income from continuing operations
net income from discontinued operations
net income margin
net income multiplier
net income per share of common stock
net interest margin
net internal rate of return (net IRR)
net investment
net investment income ratio
net liquid assets
net loss
net margin
net monetary assets
Net Operating Income
net operating loss
net operating loss carry forwards
net operating loss deduction
net operating margin
net operating profit after tax (NOPAT)
net payoff
net period
net plant and equipment
net present value of growth opportunities (NPVGO)
net present value rule
net price
net profit
net profit margin
net profits interest
net property income from abroad (NPIA)
net purchases
net quick assets
net realizable value (NRV)
net realizable value of accounts receivable
net realized capital gains per share
net receivables
net sales
net surplus
net tangible assets
net tangible assets per share
net value
net working capital
net worth
net yield
nexus
nominal account
nominal accounts
non-cash charge
non-cash expense
non-discretionary
non-discretionary accrual
non-financial asset
non-interest bearing bond
non-interest expense
non-interest income
non-monetary asset
non-operating expense
non-operational cash flows
non-recurring cost
nonaccrual experience method (NAE)
noncurrent asset
noncurrent liabilities
nonledger asset
nonrecurring charge
NOPAT
NOPLAT
normal account balance
normal balance
normal profit
notarial
notes payable
notes receivable
notes to the financial statement
NPV
NPV profile
object code
objectivity
objectivity principle
obsolescence
off the books
off-balance sheet
off-balance-sheet financing
off-the-book
offloading assets
offset account
offshore portfolio investment strategy (OPIS)
old-line factoring
on budget
one time charge
open account
open item
open to buy
opening balance
opening stock
operating activities
operating asset
operating cash flow
operating cash flow demand (OCFD)
operating cash flow margin
operating cost
operating costs
operating cycle
operating expense (OPEX)
operating expenses
operating in the red
operating income
operating income before depreciation and amortization
operating leverage
operating margin
operating profit
operating ratio
operating revenue
operating risk
operational budget
optimum capacity
optimum leverage ratio
order of liquidity
order of magnitude
ordering cost
ordinary and necessary expenses (O&NE)
organization chart
organization cost
original cost
other capital
other current assets
other long term liabilities
out-of-cash date
out-of-pocket
outflows
outgo
outlay
outsource
overall market price coverage
overdue
overhead
overhead ratio
overinflated
overtime
owner earnings run rate
owner's equity
passive activity
pay
payable
payables
payback
payee
payer
payment
payout period
payroll
payroll burden
PEGY Ratio
pension maximization
per annum
percentage of sales method
period cost
periodic inventory method
permanent accounts
permanent capital
perpetual inventory
personal accounts
personal budget
Personal Financial Specialist
personal loan
personal spending
petty cash
PFS
physical inventory
physical verification
pitchbook
plant
plant, property, and equipment (PPE)
pledged asset
plus
pooling of interests
post
post balance sheet events
post-closing trial balance
posting
pre-depreciation profit
pre-tax earnings
pre-tax income (PTI)
pre-tax operating income
pre-tax profit margin
pre-tax rate of return
prebilling
preferred creditor
preferred equity
premium to surplus ratio
prepackaged bankruptcy
prepaid expense
prepaid income
prepetition liability
present fairly
present value
present value interest factor (PVIF)
present value interest factor of annuity (PVIFA)
price
price by volume chart (PBV)
price to growth flow
price to tangible book value (PTBV)
prime cost
prior period
private cost
pro forma
pro-forma invoice
process costing
procurement
product cost
profit
profit and loss account
profit and loss statement
profit margin
profit maximization
profit motive
profitability
profitability ratios
profitable
program evaluation and review technique (PERT)
property inventory
proprietary
protest
provisional
prudence concept
public accountant
public accounting firm
public corporation
purchase account
purchase acquisition
purchase ledger
purchase method
purchase outright
purchase requisition
purchase returns and allowances
purchasing power
pyramid selling
Q1 (2,3,4)
qualified accounts
qualified opinion
quality cost
quality cost report
quality of earnings
quantise
quantity discount
quarter-on-quarter (QOQ)
quarterly
quarterly report
quarterly revenue growth
quasi-equity
quick assets
quick ratio
quoted company
ratable accrual method
real asset
real capital
real financing cost
realization
realize
realized
receivable days
receivables
receivables turnover
reckoning
recognize
recompense
record
recoup
recoupling
recurring revenue
red ink
rediscount
register
Registered Investment Adviser
regulatory accounting principles (RAP)
regulatory asset
regulatory surplus
reinsurance recoverables to policyholder surplus
relevant cost
reliability
reliability principle
remeasurement
remit
remittance
remittance advice
remittance float
remuneration
reorder point
replacement cost
replacement cost accounting
replacement value
repo 105
Reports and Records
residual standard deviation
residual value
restatement
restricted cash
restructuring charge
retained cash flow (RCP)
retention rate
return of capital
Return on Assets
return on average equity (ROAE)
Return on Capital
return on debt (ROD)
Return on Equity
return on gross invested capital (ROGIC)
return on innovation investment
Return on Invested Capital
Return on Investment
return on net assets
return on new invested capital (RONIC)
return on policyholder surplus
return on research capital (RORC)
return on retained earnings (RORE)
return on revenue (ROR)
return on risk-adjusted capital (RORAC)
Return on Sales
Return on Total Assets
revenue
revenue account
revenue center
revenue deficit
revenue expenditure
revenue per share
revenue per user (RPU)
revenue recognition
revenue recognition principle
revenue sharing
reverse leverage
revolving collateral
risk adjusted return
risk rate
ROA
ROE
ROI
ROIC
rolling budget
rough order of magnitude (ROM)
royalty
rule
Rule of 72
run rate
running cost
safe asset
sales
sales budget
sales discount
sales journal
sales ledger
sales per share
sales to cash flow ratio
sales volume
sales, general & administration (SG&A)
salvage value
savings account rate
scrap value
SEC filing
secured creditor
segregated account
self-employed income
Selling, General and Administrative Expenses
sequential
SG&A
shareholder equity ratio
shareholder letter
shareholder meeting
shareholders' equity
short term liability
short-term debt
shrinkage
simple rate of return
single-entry bookkeeping
skimming price
slack
slippage
social audit
source document
spam
SPE
special journal
special miscellaneous account
special purpose entity
specific shares method
split-off point
spoilage
spreadsheet
standalone profit
standard accounting practice
startup costs
stated capital
stated value
statement
statement of account
statement of affairs
Statement of Cash Flows
statement of condition
Statement of Financial Accounting Concepts (SFAC)
Statement of Financial Accounting Standards
statement of financial position
statement of retain earnings
statement of retained earnings
statement of stockholders equity
static (fixed) budget
statistic
step variable costs
stock index futures
stockholder books
stockholder's report
stockholders' equity
storage
stores
straight line depreciation
stranded asset
stress test
subpart F
subsidiary ledger
substance over form
Sum-of-the-Years'-Digits Method
sundry expenses
sunk cost
supernormal growth
supplies
surcharge
surplus
suspense account
switching costs
synchronous data
synthetic asset
System for Electronic Document Analysis and Retrieval
systematic return
t-account
take
takeover ratio
tangible asset
tangible book value
tangible book value per share (TBVPS)
tangible cost
tangible net worth
target cash balance
target leverage ratio
target payout ratio
tax accounting
tax year
taxable interest income
temporary account
temporary new account
The Institute Of Chartered Accountants Of Scotland (ICAS)
theory of constraints
Thrift Financial Report
time horizon
time-weighted rate of return
times interest earned
top line
total admitted assets
total assets
total assets to sales ratio
total capitalization
total cash
total cost
total cost of ownership
total current assets
total current liabilities
total debt to total assets ratio
total revenue
trade acceptance
trade date accounting
trade discount
trade payables
trade reference
trade working capital
trading account
trading below cash
trading book
trading on the equity
trailing
trailing 12 months (TTM)
trailing return
transaction
transaction costs
transaction risk
transfer pricing
treasurer
treasury budget
treasury stock method
trial balance
triple bottom line (TBL)
true value
trust receipt
TTM
two-cycle billing
unaffiliated investments
unaudited opinion
uncollateralized loan
uncollectible accounts expense
undercapitalization
undercast
undistributed net income
unit value
unleveraged
unlevered cost of capital
unqualified audit
unqualified opinion
unrecorded revenue
unsecured creditor
valuation
valuation account
valuation reserve
value dating
variable committed expense
variable cost
variable costing
vertical analysis
vetting
visible supply
volume discount
voluntary reserve
voucher system
wage expense
wages payable
warranty
wash sale
wear and tear
work-in-process inventory (WIP)
working capital
working capital requirement
working ratio
worksheet
write down
write up
write-off
written-down value
year-over-year
Year-To-Date
yellow knight
yield on invested assets
YTD
z-bond
Zero Balance Account
zero-base budgeting
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