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INTRODUCTION TO ACCOUNTING - Common financial accounting terms - Page for Internet Explorer

                    A


Accounts payable;

Accounts receivable;

Accruals;

Accrued interests;

Amortization;

Asset;


          B


BACS payments

Balance sheet;

Book value;

Budget;


          C


Capital;

Cash flow;

Credit;

Creditor;

Currency;

Current assets;

Current liabilities;

Current ratio;


          D


Debt;

Deficit;

Devaluation;

Direct lease;

Discount;

Discount period;

Dividend;


          E


Earnings;

Earning power;

Earning Before Interests and Taxes (EBIT);

Electronic Data Interchange (EDI);

Electronic invoice

Electronic payments

Expense;


          F


Fixed Asset;

Fixed cost;


          G


General ledger

Generally Accepted Accounting Principals (GAAP);


          H



          I


Income statement;

Intangible asset;

Inventory

Invoice


          J



          K



          L


Lease;

Ledger;

Liability;

Limited partner;

Limited partnership;

Liquidity ratio;

Loan;

Long term;

Long-term liabilities;


          M


Mortgage;


          N


Net assets;


          O


Net Present Value;

Other current assets;

Other long term liabilities;


          P


Purchase and Loss Statement P&L;

Partnership;

Payables;

Present value;

Purchase;

Purchase ledger


          Q



          R


Receivables;

Replacement cost;

Return on assets (ROA);

Return on Equity (ROE);

Return on Investment (ROI);


          S


Sales ledger

Security;

Sole proprietorship;

Systematic risk;


          T


Tangible asset;

Term loan;


          U



          V


Value-Added Tax (VAT);


          W


Working capital;

Write down;


          X



          Y



          Z





Content published : March 25, 2011 - Last update : April 08,2012

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