Glossary

Terms used in the financial services and compliance sector.

A

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

B

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

C

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

D

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

F

FOB Shipping
Freight in
Fixed assets
Fiscal Year
Financial Statement

I

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

L

Loss
Liabilities
Line of Credit
Liability
Latest Price
Luca Pacioli
Liquidity

P

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

R

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