Glossary

Terms used in the financial services and compliance sector.

A

Assets
Adjustments
Accounting
Accounting Equation
Amortization
Accounting Standards
Audit
Accrual Accounting
Agent
Assignment
Accounts Receivable
Associates
Ask Price
Acquisition Cost
Accounts Receivable
Assets
Auditors
Asset
Authorized Capital
Accounts Payable

B

Board of Directors
Balance Sheet
Book Value
Board member/Director
Bid Price
Bad Debts
Balance sheet

C

Capacités d'autofinancement
Current liabilities
Current assets
Closing Entries
Cost disaggregation
Closing the Books
Cost of Goods Sold
Consolidations
Credit Note
Currency
Common Shares
Contra Accounts
Cash receipts journal
Cash Accounting
Capital
Cash & Cash Equivalents
Capital expenditures

D

Deficit
Disinflation
Direct Cost
Deferred Revenue
Deprecation
Doubtful accounts
Deferral Method
Distribution Costs
Deflation

F

Fixed assets
Financial Statement
Freight in
FOB Shipping
Fiscal Year

I

Inventory
Insolvent
Income statement
Incoterms
Income Statement or Statement of Financial Results
Indirect Cost

L

Liabilities
Loss
Line of Credit
Luca Pacioli
Liability
Latest Price
Liquidity

P

Profit and loss statement
Prepaid Expenses
Purchase
Publicly traded stock/shares
Purchase Journal
Price
Periodic Inventory
Principal
Procurement
Perpetual Inventory

R

Revenues
Return
Rent
Residual Value
Retained Earnings
Rent
Rebate or Discount
Research & Development Expenses