Whole Business Thinking
A Guide to Exception Business Performance – With More than 700 Business Terms and Performance Indicators
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Financial Terms
ACCELERATED DEPRECIATION
ACCOUNT
ACCOUNTS PAYABLE
ACCOUNTS PAYABLE AS A PERCENTAGE OF TOTAL ASSETS
ACCOUNTS PAYABLE GROWTH
ACCOUNTS PAYABLE TURNOVER
ACCOUNTS PAYABLE TURNOVER DAYS
ACCOUNTS RECEIVABLE
ACCOUNTS RECEIVABLE AGING METHOD
ACCOUNTS RECEIVABLE AS A PERCENTAGE OF TOTAL ASSETS
ACCOUNTS RECEIVABLE GROWTH
ACCOUNTS RECEIVABLE TURNOVER
ACCOUNTS RECEIVABLE TURNOVER DAYS
ACCRUAL
ACCRUAL ACCOUNTING
ACCRUAL ACCOUNTING AND CASH-BASIS ACCOUNTING
ACCRUED EXPENSES
ACCRUED INCOME TAX PAYABLE
ACCRUED INCOME TAX PAYABLE AS A PERCENTAGE OF TOTAL ASSETS
ACCRUED INCOME TAX PAYABLE GROWTH
ACCRUED INTEREST INCOME
ACCRUED INTEREST INCOME AS A PERCENTAGE OF TOTAL ASSETS
ACCRUED INTEREST INCOME GROWTH
ACCRUED INTEREST PAYABLE
ACCRUED INTEREST PAYABLE AS A PERCENTAGE OF TOTAL ASSETS
ACCRUED INTEREST PAYABLE GROWTH
ACCRUED LIABILITIES
ACCRUED REVENUES
ACCUMULATED AMORTIZATION AS A PERCENTAGE OF INTANGIBLE ASSETS
ACCUMULATED AMORTIZATION AS A PERCENTAGE OF TOTAL ASSETS
ACCUMULATED DEPRECIATION
ACCUMULATED DEPRECIATION AS A PERCENTAGE OF TANGIBLE ASSETS
ACCUMULATED DEPRECIATION AS A PERCENTAGE OF TOTAL ASSETS
ACID TEST RATIO
ADDITIONAL CASH
ADDITIONS TO CAPITAL
ADDITIONS TO CAPITAL AS A PERCENTAGE OF TOTAL CASH INFLOW
ADDITIONS TO COMMON STOCK AS A PERCENTAGE OF ADDITIONS TO CAPITAL
ADDITIONS TO INTANGIBLE ASSETS AS A PERCENTAGE OF TOTAL ASSETS
ADDITIONS TO INVENTORY
ADDITIONS TO INVENTORY AS A PERCENTAGE OF NET SALES
ADDITIONS TO OTHER LONG-TERM ASSETS
ADDITIONS TO OTHER PAID-IN CAPITAL AS A PERCENTAGE OF ADDITIONS TO CAPITAL
ADDITIONS TO PREFERRED STOCK AS A PERCENTAGE OF ADDITIONS TO CAPITAL
ADDITIONS TO TANGIBLE ASSETS AS A PERCENTAGE OF TOTAL ASSETS
ADJUSTING JOURNAL ENTRY
ALLOCATION
ALLOWANCE FOR BAD DEBT
ALLOWANCE FOR BAD DEBT AS A PERCENTAGE OF BEGINNING ACCOUNTS RECEIVABLE
ALLOWANCE FOR BAD DEBT AS A PERCENTAGE OF TOTAL ASSETS
ALLOWANCE FOR BAD DEBT GROWTH
ALLOWANCES
ALTMAN Z-SCORE
AMORTIZATION
AMORTIZATION OF INTANGIBLE ASSETS AS A PERCENTAGE OF BEGINNING INTANGIBLE ASSETS
AMORTIZATION OF INTANGIBLE ASSETS AS A PERCENTAGE OF NET SALES
AMORTIZATION OF INTANGIBLE ASSETS AS A PERCENTAGE OF TOTAL ASSETS
AMORTIZATION OF OTHER ASSETS AS A PERCENTAGE OF BEGINNING OTHER ASSETS
AMORTIZATION OF OTHER ASSETS AS A PERCENTAGE OF NET SALES
ANNUAL REPORT
ANNUALIZE
APPRECIATION
APPROPRIATED RETAINED EARNINGS
ASSET GROWTH
ASSET TURNOVER RATIO
ASSETS
ATTRIBUTES
AUDIT
AUDIT TRAIL
AVERAGE ACCOUNTS RECEIVABLE
AVERAGE AMOUNT
AVERAGE ASSETS
AVERAGE ASSETS AS A MULTIPLE OF AVERAGE OWNER’S EQUITY
AVERAGE CASH
AVERAGE COST METHOD
AVERAGE DEBT
AVERAGE INVENTORY
AVERAGE LIABILITIES
AVERAGE LIABILITIES AS A MULTIPLE OF AVERAGE OWNER’S EQUITY
AVERAGE OWNER’S EQUITY
BAD DEBT
BAD DEBT AS A PERCENTAGE OF NET SALES
BAD DEBT RESERVE AS A PERCENTAGE OF ACCOUNTS RECEIVABLE
BALANCE SHEET
BALANCE SHEET EQUATION
BALANCE SHEET TRANSFERS/ADJUSTMENTS STATEMENT
BANK BALANCE
BANK RECONCILIATION
BANK STATEMENT
BANKRUPTCY
BARTER
BASE CURRENCY
BASE YEAR
BEGINNING INVENTORY
BONDS
BOOK VALUE
BOTTOM LINE
BREAK-EVEN CHART
BREAK-EVEN SALES
BUDGET
BUSINESS METRICS
BUSINESS PLAN
CAPITAL
CAPITAL ASSETS
CAPITAL BUDGET
CAPITAL GAIN OR LOSS
CAPITAL GROWTH
CAPITAL LEASE
CAPITAL STRUCTURE
CAPITALIZATION OF AN EXPENSE
CAPITALIZATION OF EARNINGS
CARRYING VALUE
CASH
CASH AS A PERCENTAGE OF TOTAL ASSETS
CASH BUDGET
CASH CHANGE
CASH EXPENSE AS A PERCENTAGE OF TOTAL EXPENSE
CASH FLOW
CASH INDICATORS
CASH PURCHASE OF INTANGIBLE ASSETS AS A PERCENTAGE OF ADDITIONS TO INTANGIBLE ASSETS
CASH PURCHASE OF INVENTORY AS A PERCENTAGE OF ADDITIONS TO INVENTORY
CASH PURCHASE OF TANGIBLE ASSETS AS A PERCENTAGE OF ADDITIONS TO TANGIBLE ASSETS
CASH PURCHASES OF OTHER LONG-TERM ASSETS AS A PERCENTAGE OF ADDITIONS TO OTHER LONG-TERM ASSETS
CASH RATIO
CASH RESERVE
CASH STATEMENT
CASH TURNOVER
CASH TURNOVER DAYS
CASH-BASIS ACCOUNTING
CASH-BASIS OF ACCOUNTING
CHANGE IN CASH
CHANGE IN CASH AS A PERCENTAGE OF TOTAL CASH INFLOW
CHART OF ACCOUNTS
CHECK AUTHORIZATION
CLOSING ENTRIES
COLLECTION PERIOD (DAYS)
COLLECTIONS
COLLECTIONS AS A PERCENTAGE OF AVERAGE ASSETS
COLLECTIONS AS A PERCENTAGE OF AVERAGE CASH BALANCE
COLLECTIONS FROM CASH SALES AS A PERCENTAGE OF TOTAL CASH INFLOW
COLLECTIONS FROM CREDIT SALES AS A PERCENTAGE OF TOTAL CASH INFLOW
COMMON EARNINGS PER SHARE
COMMON EQUITY RATIO
COMMON STOCK
COMMON STOCK AS A PERCENTAGE OF TOTAL ASSETS
COMMON STOCK RATIO
COMMON-SIZE FINANCIAL STATEMENTS
COMPARATIVE FINANCIAL STATEMENT
COMPOUND INTEREST
CONSERVATISM
CONSIGNMENT
CONSISTENCY
CONSOLIDATED FINANCIAL STATEMENT
CONSTANT DOLLAR ACCOUNTING
CONSUMER PRICE INDEX
CONTINGENT ASSETS
CONTINGENT LIABILITIES
CONTRA ACCOUNT
CONTRIBUTION MARGIN
CONTROL ACCOUNT
CONTROLLING ACCOUNT
CONVERTIBLE DEBT
CORPORATION
CORRELATION ANALYSIS
COST OF CAPITAL
COST OF GOODS SOLD
COST OF GOODS SOLD AS A PERCENTAGE OF ADDITIONS TO INVENTORY
COST OF GOODS SOLD AS A PERCENTAGE OF BEGINNING INVENTORY
COST OF GOODS SOLD AS A PERCENTAGE OF NET SALES
COST OF SALES
CREDIT BALANCE
CREDIT EXPENSE AS A PERCENTAGE OF TOTAL EXPENSES
CREDIT OR DEBIT BALANCE
CREDIT PURCHASES OF INTANGIBLE ASSETS AS A PERCENTAGE OF ADDITIONS TO INTANGIBLE ASSETS
CREDIT PURCHASES OF INVENTORY AS A PERCENTAGE OF ADDITIONS TO INVENTORY
CREDIT PURCHASES OF OTHER LONG-TERM ASSETS AS A PERCENTAGE OF ADDITIONS TO OTHER LONG-TERM ASSETS
CREDIT PURCHASES OF TANGIBLE ASSETS AS A PERCENTAGE OF ADDITIONS TO TANGIBLE ASSETS
CREDITOR
CREDITS AND DEBITS
CRITICAL SUCCESS FACTORS
CURRENT ASSETS
CURRENT LIABILITIES
CURRENT PORTION OF LONG-TERM DEBT
CURRENT RATIO
DAYS IN A YEAR
DAYS SALES OUTSTANDING
DEBIT BALANCE
DEBITS
DEBT
DEBT MANAGEMENT RATIOS
DEBT RATIO
DEBT-TO-EQUITY RATIO
DECLINING-BALANCE DEPRECIATION METHOD
DEFERRED EXPENSES
DEFERRED INCOME TAXES
DEFERRED REVENUES
DEPLETION ALLOWANCE
DEPOSITS IN TRANSIT
DEPRECIABLE COST
DEPRECIATION
DEPRECIATION OF TANGIBLE ASSETS AS A PERCENTAGE OF BEGINNING TANGIBLE ASSETS
DEPRECIATION OF TANGIBLE ASSETS AS A PERCENTAGE OF NET SALES
DEPRECIATION RATE
DEPRECIATION RULES FOR FINANCIAL REPORTING PURPOSES (GAAP)
DEPRECIATION RULES FOR US FEDERAL INCOME TAX PURPOSES
DIRECT CASH STATEMENT
DIRECT LABOR
DIRECT LABOR AS A PERCENTAGE OF ADDITIONS TO INVENTORY
DIRECT LABOR AS A PERCENTAGE OF TOTAL CASH INFLOW
DISCOUNT RATE
DISCOUNTED CASH FLOW
DISCOUNTS
DISCRETIONARY CASH
DISPOSAL VALUE
DIVIDEND RATE
DIVIDEND YIELD
DIVIDENDS
DIVIDENDS AS A PERCENTAGE OF NET INCOME
DIVIDENDS AS A PERCENTAGE OF TOTAL CASH INFLOW
DOUBLE ENTRY BOOKKEEPING
EARNINGS BEFORE INTEREST AND TAXES
EARNINGS BEFORE INTEREST, TAX, DEPRECIATION AND AMORTIZATION
EARNINGS BEFORE INTEREST, TAX, DEPRECIATION AND AMORTIZATION AS A PERCENTAGE OF SALES
EARNINGS BEFORE TAX
EARNINGS MINUS INTEREST
EARNINGS MINUS INTEREST INCOME AS A PERCENTAGE OF NET SALES
EARNINGS PER SHARE
EBIT AS A PERCENTAGE OF NET SALES
EBITDA AS A PERCENTAGE OF AVERAGE ASSETS
ECONOMIC ACCOUNTING
ECONOMIC VALUE ADDED
ECONOMIC VALUE ADDED MOMENTUM
EMPLOYED ASSETS
ESTIMATED USEFUL LIFE
EXCHANGE RATE
EXPENSE
EXTRAORDINARY INCOME & EXTRAORDINARY EXPENSE
EXTRAORDINARY REPAIRS
FACTORY OVERHEAD
FAIR MARKET VALUE
FINANCIAL LEVERAGE RATIO
FINANCIAL POSITION
FINANCIAL RATIOS
FINANCIAL STATEMENT ACCOUNT
FINANCIAL STATEMENT ANALYSIS
FINANCIAL STATEMENTS
FINANCING CASH FLOW
FINANCING CASH FLOW GROWTH
FINISHED GOODS
FIRST-IN, FIRST-OUT
FISCAL YEAR
FIXED ASSET INVESTMENT
FIXED ASSET TURNOVER
FIXED ASSETS
FIXED CHARGE COVERAGE RATIO
FIXED COSTS
FIXED EXPENSE AS A PERCENTAGE OF NET SALES
FIXED EXPENSE AS A PERCENTAGE OF TOTAL EXPENSE
FIXED EXPENSE GROWTH
FIXED MSGA EXPENSE AS A PERCENTAGE OF MSGA EXPENSE
FREIGHT-IN
FREIGHT-OUT
FULL DISCLOSURE
FUND ACCOUNTING
FUTURE VALUE
GENERAL & ADMINISTRATIVE
GENERAL & ADMINISTRATIVE EXPENSE
GENERAL & ADMINISTRATIVE EXPENSE AS A PERCENTAGE OF MARKETING, SALES, GENERAL & ADMINISTRATIVE EXPENSE
GENERAL & ADMINISTRATIVE EXPENSE AS A PERCENTAGE OF NET SALES
GENERAL & ADMINISTRATIVE EXPENSE AS A PERCENTAGE OF TOTAL EXPENSE
GENERAL JOURNAL
GENERAL LEDGER
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
GOODWILL
GOODWILL AS A PERCENTAGE OF TOTAL ASSETS
GROSS CASH SALES
GROSS CASH SALES AS A PERCENTAGE OF GROSS SALES
GROSS CREDIT SALES
GROSS CREDIT SALES AS A PERCENTAGE OF GROSS SALES
GROSS FIXED ASSETS
GROSS INCOME
GROSS MARGIN
GROSS MARGIN GROWTH
GROSS PROFIT
GROSS SALES
GROSS SALES GROWTH
GROUP DEPRECIATION
GROWTH RATE (%) STRATEGIES
HUMAN RESOURCE ACCOUNTING
HURDLE RATE
IMPREST SYSTEM
INCOME FROM OPERATIONS
INCOME STATEMENT
INCOME SUMMARY
INCOME TAX
INCOME TAX ALLOCATION
INCOME TAX AS A PERCENTAGE OF NET SALES
INCOME TAX GROWTH
INCOME TAX PAID AS A PERCENTAGE OF INCOME TAX DUE
INCOME TAX RATE
INDEX NUMBER TREND
INDIRECT CASH STATEMENT
INDIRECT LABOR
INDUSTRY RATIOS
INFLATION
INSOLVENCY
INTANGIBLE ASSET CASH INVESTMENT
INTANGIBLE ASSET GAIN OR LOSS
INTANGIBLE ASSET GAIN OR LOSS AS A PERCENTAGE OF NET SALES
INTANGIBLE ASSET GROWTH
INTANGIBLE ASSET PAYMENTS AS A PERCENTAGE OF TOTAL CASH INFLOW
INTANGIBLE ASSET TURNOVER
INTANGIBLE ASSETS
INTANGIBLE ASSETS AS A PERCENTAGE OF TOTAL ASSETS
INTELLECTUAL PROPERTY
INTELLECTUAL PROPERTY INVESTMENT AS A PERCENTAGE OF NET SALES
INTELLECTUAL PROPERTY INVESTMENT AS A PERCENTAGE OF TOTAL ASSETS
INTELLECTUAL PROPERTY INVESTMENT TURNOVER RATIO
INTEREST COLLECTED
INTEREST COLLECTED AS A PERCENTAGE OF INTEREST INCOME
INTEREST COLLECTED AS A PERCENTAGE OF TOTAL CASH INFLOW
INTEREST COVERAGE RATIO
INTEREST EARNED ON CASH
INTEREST EXPENSE
INTEREST EXPENSE AS A PERCENTAGE OF AVERAGE DEBT
INTEREST EXPENSE AS A PERCENTAGE OF NET SALES
INTEREST EXPENSE GROWTH
INTEREST EXPENSE RATE
INTEREST EXPENSES AS A PERCENTAGE OF BEGINNING DEBT
INTEREST INCOME
INTEREST INCOME AS A PERCENTAGE OF AVERAGE CASH
INTEREST INCOME AS A PERCENTAGE OF BEGINNING CASH
INTEREST INCOME AS A PERCENTAGE OF NET SALES
INTEREST INCOME GROWTH
INTEREST INCOME RATE
INTEREST PAID AS A PERCENTAGE OF INTEREST DUE
INTEREST PAID AS A PERCENTAGE OF TOTAL CASH INFLOW
INTEREST PAYABLE AS A PERCENTAGE OF TOTAL ASSETS
INTEREST PAYMENTS
INTERIM FINANCIAL STATEMENTS
INTERNAL RATE OF RETURN
INTERNATIONAL ACCOUNTING STANDARDS
INVENTORY
INVENTORY AS A PERCENTAGE OF NET SALES
INVENTORY AS A PERCENTAGE OF TOTAL ASSETS
INVENTORY COST
INVENTORY GROWTH
INVENTORY PAYMENTS
INVENTORY TURNOVER
INVENTORY TURNOVER DAYS
INVESTING CASH FLOW
INVESTING CASH FLOW GROWTH
INVESTMENT GROWTH
INVOICE
JOURNAL
JOURNAL ENTRY
KEY PERFORMANCE INDICATORS
LAST-IN, FIRST-OUT
LEDGER
LEDGER CURRENCY
LEVERAGE
LEVERAGE RATIOS
LIABILITIES
LIABILITIES AS A PERCENTAGE OF OWNER’S EQUITY
LIABILITY GROWTH
LIQUIDATION
LIQUIDATION ACCOUNTING
LIQUIDITY
LIQUIDITY RATIOS
LONG-TERM ASSET GROWTH
LONG-TERM ASSETS
LONG-TERM DEBT
LONG-TERM DEBT AS A PERCENTAGE OF TOTAL ASSETS
LONG-TERM DEBT GROWTH
LONG-TERM DEBT-TO-EQUITY RATIO
LONG-TERM INVESTMENTS AS A PERCENTAGE OF TOTAL ASSETS
LONG-TERM LIABILITIES
LONG-TERM LIABILITY GROWTH
LONG-TERM LOANS (REPAY)
LONG-TERM LOANS AS A PERCENTAGE OF TOTAL CASH INFLOW
MAKE VS. BUY DECISION
MANAGEMENT ACCOUNTING
MANAGERIAL ACCOUNTING
MANUFACTURING OVERHEAD
MANUFACTURING OVERHEAD AS A PERCENTAGE OF ADDITIONS TO INVENTORY
MARGINAL COST
MARGINAL COST OF CAPITAL
MARGINAL INCOME
MARK-UP
MARKET VALUE ADDED
MARKET-TO-BOOK RATIO
MARKETING AND SALES EXPENSE AS A PERCENTAGE OF NET SALES
MARKETING AND SALES EXPENSE AS A PERCENTAGE OF TOTAL EXPENSE
MARKETING EXPENSE AS A PERCENTAGE OF MARKETING, SALES, GENERAL & ADMINISTRATIVE EXPENSE
MARKETING, SALES, GENERAL & ADMINISTRATIVE CASH EXPENSE AS A PERCENTAGE OF MSGA EXPENSE
MARKETING, SALES, GENERAL & ADMINISTRATIVE CREDIT EXPENSE AS A PERCENTAGE OF MSGA EXPENSE
MARKETING, SALES, GENERAL & ADMINISTRATIVE EXPENSE
MARKETING, SALES, GENERAL & ADMINISTRATIVE EXPENSE AS A PERCENTAGE OF NET SALES
MARKETING, SALES, GENERAL & ADMINISTRATIVE EXPENSE AS A PERCENTAGE OF TOTAL EXPENSE
MARKETING, SALES, GENERAL & ADMINISTRATIVE EXPENSE GROWTH
MARKETING, SALES, GENERAL & ADMINISTRATIVE FIXED EXPENSE AS A PERCENTAGE OF MSGA EXPENSE
MARKETING, SALES, GENERAL & ADMINISTRATIVE PAYABLE
MARKETING, SALES, GENERAL & ADMINISTRATIVE PAYABLE AS A PERCENTAGE OF TOTAL ASSETS
MARKETING, SALES, GENERAL & ADMINISTRATIVE PAYABLE GROWTH
MARKETING, SALES, GENERAL & ADMINISTRATIVE PAYMENT GROWTH
MARKETING, SALES, GENERAL & ADMINISTRATIVE PAYMENTS
MARKETING, SALES, GENERAL & ADMINISTRATIVE PAYMENTS AS A PERCENTAGE OF MSGA EXPENSE
MARKETING, SALES, GENERAL & ADMINISTRATIVE PAYMENTS AS A PERCENTAGE OF TOTAL CASH INFLOW
MARKETING, SALES, GENERAL & ADMINISTRATIVE VARIABLE EXPENSE AS A PERCENTAGE OF MSGA EXPENSE
MATCHING PRINCIPLE
MINIMUM CASH AS A PERCENTAGE OF BEGINNING CASH
MINIMUM CASH BALANCE
MINIMUM CASH TURNOVER DAYS
MINORITY INTEREST AS A PERCENTAGE OF TOTAL ASSETS
MISCELLANEOUS OTHER COLLECTIONS AS A PERCENTAGE OF MISCELLANEOUS OTHER INCOME
MISCELLANEOUS OTHER INCOME
MISCELLANEOUS OTHER INCOME GROWTH
MISSION STATEMENT
NEGATIVE GOODWILL AS A PERCENTAGE OF TOTAL ASSETS
NET BORROWING GROWTH PERCENTAGE
NET CASH FLOW
NET CASH FLOW GROWTH
NET CASH SALES
NET CASH SALES AS A PERCENTAGE OF NET SALES
NET CREDIT SALES
NET CREDIT SALES AS A PERCENTAGE OF NET SALES
NET INCOME
NET INCOME AS A PERCENTAGE OF AVERAGE ASSETS
NET INCOME AS A PERCENTAGE OF NET SALES
NET INCOME AVAILABLE TO COMMON STOCK
NET INCOME GROWTH
NET INCOME PER SHARE
NET INTANGIBLE ASSET GROWTH
NET INTANGIBLE ASSETS
NET INTANGIBLE ASSETS AS A PERCENTAGE OF TOTAL ASSETS
NET OPERATING LOSS
NET OPERATING PROFIT AFTER TAX
NET OPERATING RETURN AS A PERCENTAGE OF AVERAGE ASSETS
NET PRESENT VALUE
NET PROFIT
NET PROFIT MARGIN
NET QUICK ASSETS AS A PERCENTAGE OF CURRENT LIABILITIES
NET SALES
NET SALES AS A PERCENTAGE OF AVERAGE ASSETS
NET SALES AS A PERCENTAGE OF EMPLOYED ASSETS
NET SALES AS A PERCENTAGE OF GROSS SALES
NET SALES GROWTH
NET TANGIBLE ASSET GROWTH
NET TANGIBLE ASSETS
NET TANGIBLE ASSETS AS A PERCENTAGE OF TOTAL ASSETS
NET WORKING CAPITAL RATIO
NET WORTH
NON-INVENTORY TRADE EXPENSE AS A PERCENTAGE OF COST OF GOODS SOLD
NON-RECURRING EXPENSES AS A PERCENTAGE OF NET SALES
NON-RECURRING INCOME AS A PERCENTAGE OF NET SALES
NOTE PAYMENTS RECEIVED
NOTE PAYMENTS RECEIVED AS A PERCENTAGE OF BEGINNING NOTES RECEIVABLE
NOTE PAYMENTS RECEIVED AS A PERCENTAGE OF TOTAL CASH INFLOW
NOTES PAYABLE
NOTES RECEIVABLE
NOTES RECEIVABLE AS A PERCENTAGE OF TOTAL ASSETS
NOTES RECEIVABLE GROWTH
NOTES WRITE-OFF AS A PERCENTAGE OF NET SALES
OFF BALANCE SHEET ASSETS AND LIABILITIES
OFFSET ACCOUNT
ONE HUNDRED PERCENT STATEMENT
OPERATING CASH FLOW
OPERATING CASH FLOW AS A PERCENTAGE OF AVERAGE ASSETS
OPERATING CASH FLOW AS A PERCENTAGE OF COLLECTIONS
OPERATING CASH FLOW AS A PERCENTAGE OF NET PROFIT
OPERATING CASH FLOW AS A PERCENTAGE OF NET SALES
OPERATING CASH FLOW GROWTH
OPERATING CASH FLOW TREND
OPERATING COSTS
OPERATING INCOME
OPERATING INCOME AS A PERCENTAGE OF AVERAGE ASSETS
OPERATING INCOME GROWTH
OPERATING LOSS
OPERATING MARGIN
OPERATING MARGIN GROWTH
OPERATING PLAN
OPERATING REVENUES
ORIGINAL CURRENCY
OTHER ASSETS
OTHER ASSETS AND OTHER CURRENT ASSETS
OTHER ASSETS AS A PERCENTAGE OF TOTAL ASSETS
OTHER ASSETS GAIN OR LOSS AS A PERCENTAGE OF NET SALES
OTHER COLLECTIONS
OTHER COLLECTIONS AS A PERCENTAGE OF OTHER INCOME
OTHER COLLECTIONS AS A PERCENTAGE OF TOTAL CASH INFLOW
OTHER COLLECTIONS GROWTH
OTHER COLLECTIONS INVESTING CASH FLOW AS A PERCENTAGE OF OTHER COLLECTIONS
OTHER COLLECTIONS OPERATING CASH FLOW AS A PERCENTAGE OF OTHER COLLECTIONS
OTHER CURRENT ASSETS
OTHER CURRENT ASSETS AS A PERCENTAGE OF TOTAL ASSETS
OTHER CURRENT ASSETS GROWTH
OTHER CURRENT EXPENSES
OTHER CURRENT EXPENSES AS A PERCENTAGE OF NET SALES
OTHER CURRENT LIABILITIES
OTHER CURRENT LIABILITIES AS A PERCENTAGE OF TOTAL ASSETS
OTHER CURRENT LIABILITIES GROWTH
OTHER CURRENT PAYMENTS
OTHER CURRENT PAYMENTS AS A PERCENTAGE OF TOTAL CASH INFLOW
OTHER CURRENT PAYMENTS GROWTH
OTHER INCOME
OTHER INCOME AS A PERCENTAGE OF NET SALES
OTHER INCOME AS A PERCENTAGE OF OTHER INCOME ASSETS
OTHER INCOME ASSETS
OTHER INCOME GROWTH
OTHER INVESTMENTS (LONG-TERM)
OTHER LIABILITIES
OTHER LIABILITIES AS A PERCENTAGE OF TOTAL ASSETS
OTHER LIABILITIES GROWTH
OTHER LONG-TERM ASSET INVESTMENT AS A PERCENTAGE OF TOTAL CASH INFLOW
OTHER LONG-TERM ASSETS
OTHER LONG-TERM ASSETS AS A PERCENTAGE OF TOTAL ASSETS
OTHER LONG-TERM ASSETS GAIN OR LOSS
OTHER LONG-TERM ASSETS GROWTH
OTHER LONG-TERM EXPENSE
OTHER LONG-TERM EXPENSE AS A PERCENTAGE OF NET SALES
OTHER LONG-TERM EXPENSE GROWTH
OTHER LONG-TERM INVESTMENTS GROWTH
OTHER LONG-TERM LIABILITIES GROWTH
OTHER LONG-TERM PAYMENTS
OTHER LONG-TERM PAYMENTS AS A PERCENTAGE OF TOTAL CASH INFLOW
OWNER’S EQUITY
OWNER’S EQUITY AS A PERCENTAGE OF TOTAL ASSETS
OWNER’S EQUITY GROWTH
PAID-IN CAPITAL
PAID-IN CAPITAL AS A PERCENTAGE OF TOTAL ASSETS
PAID-IN CAPITAL GROWTH
PAR VALUE
PARENT COMPANY
PARTNERSHIP
PATENT
PLANNING
POSTING
PREFERRED STOCK
PREFERRED STOCK AS A PERCENTAGE OF TOTAL ASSETS
PREPAID EXPENSE
PREPAID EXPENSE AMORTIZATION
PREPAID EXPENSE AMORTIZATION AS A PERCENTAGE OF BEGINNING PREPAID EXPENSE
PREPAID EXPENSE AMORTIZATION AS A PERCENTAGE OF NET SALES
PREPAID EXPENSE AS A PERCENTAGE OF TOTAL ASSETS
PREPAID EXPENSE GROWTH
PREPAYMENTS
PREPAYMENTS AS A PERCENTAGE OF AVERAGE ASSETS
PREPAYMENTS AS A PERCENTAGE OF TOTAL CASH INFLOW
PRICE-TO-BOOK RATIO
PRICE-TO-EARNINGS RATIO
PRIOR PERIOD ADJUSTMENTS
PRO FORMA
PROFIT
PROFIT CENTER
PROFIT MARGIN
PROFITABILITY RATIOS
PURCHASE DISCOUNT
PURCHASE RETURNS
PURCHASE RETURNS AND ALLOWANCES
PURCHASES
PURCHASES AS A PERCENTAGE OF ADDITIONS TO INVENTORY
QUICK ASSETS
QUICK RATIO
RATIO ANALYSIS
RATIO QUESTIONS
REPORTING CURRENCY
RESERVE CASH
RESERVE CASH AS A PERCENTAGE OF ACCOUNTS PAYABLE
RESERVE FOR BAD DEBT
RESERVE FOR BAD DEBT AS A PERCENTAGE OF TOTAL ASSETS
RESIDUAL VALUE
RESTATEMENT
RETAINED EARNINGS
RETAINED EARNINGS AS A PERCENTAGE OF TOTAL ASSETS
RETURN ON ASSETS
RETURN ON CASH
RETURN ON COMMON STOCK EQUITY
RETURN ON EMPLOYED ASSETS
RETURN ON EQUITY
RETURN ON INTELLECTUAL PROPERTY INVESTMENT
RETURN ON OTHER INCOME ASSETS
RETURN ON SALES
RETURNS
RETURNS & ALLOWANCES
RETURNS & ALLOWANCES AS A PERCENTAGE OF GROSS SALES
RETURNS & ALLOWANCES AS A PERCENTAGE OF NET SALES
REVENUE RECOGNITION PRINCIPLE
REVENUES
REVERSING ENTRIES
RISK PREMIUM
RISK-FREE RETURN
RULE OF 78
SALE OR DISPOSAL OF AN ASSET
SALES
SALES AND PURCHASE INDICATORS
SALES AS A PERCENTAGE EMPLOYED ASSETS
SALES DISCOUNTS AS A PERCENTAGE OF GROSS SALES
SALES EXPENSE
SALES EXPENSE AS A PERCENTAGE OF MARKETING, SALES, GENERAL & ADMINISTRATIVE EXPENSE
SALES GROWTH
SALES PERCENTAGE SUBJECT TO SALES TAX
SALES TAX PAID AS A PERCENTAGE OF SALES TAX PAYABLE
SALES TAX PERCENTAGE
SALES TAX RATE
SALVAGE VALUE
SHORT-TERM DEBT
SHORT-TERM DEBT AS A PERCENTAGE OF TOTAL ASSETS
SHORT-TERM DEBT GROWTH
SHORT-TERM INVESTMENTS
SHORT-TERM INVESTMENTS AS A PERCENTAGE OF TOTAL ASSETS
SHORT-TERM LOAN (REPAY)
SHORT-TERM LOANS AS A PERCENTAGE OF TOTAL CASH INFLOW
SOLVENCY
STATEMENT OF CHANGES IN FINANCIAL POSITION
STATEMENT OF RETAINED EARNINGS
STATEMENT OF STOCKHOLDER’S EQUITY
STOCK DIVIDEND
STOCKHOLDER’S EQUITY
STRAIGHT-LINE DEPRECIATION METHOD
STRATEGIC PLAN
SUBORDINATED DEBT
SUBSIDIARY LEDGER
SUM-OF-THE-YEARS-DIGITS DEPRECIATION METHOD
TANGIBLE ASSET CASH INVESTMENT
TANGIBLE ASSET DEPRECIATION AS A PERCENTAGE OF BEGINNING TANGIBLE ASSETS
TANGIBLE ASSET DEPRECIATION AS A PERCENTAGE OF NET SALES
TANGIBLE ASSET GAIN OR LOSS
TANGIBLE ASSET GAIN OR LOSS AS A PERCENTAGE OF NET SALES
TANGIBLE ASSET GROWTH
TANGIBLE ASSET INVESTMENT AS A PERCENTAGE OF TOTAL CASH INFLOW
TANGIBLE ASSET TURNOVER
TANGIBLE ASSETS
TANGIBLE ASSETS AS A PERCENTAGE OF TOTAL ASSETS
TAX ACCOUNTING
TAX RATE
TAXES
TAXES PAID
TAXES PAID AS A PERCENTAGE OF TOTAL CASH FLOW
TIME VALUE OF MONEY
TIMES FIXED CHARGES
TIMES INTEREST EARNED
TIMES INTEREST EARNED RATIO
TOTAL ASSETS
TOTAL ASSETS GROWTH
TOTAL CURRENT ASSETS
TOTAL CURRENT ASSETS AS A PERCENTAGE OF TOTAL ASSETS
TOTAL CURRENT LIABILITIES
TOTAL CURRENT LIABILITIES AS A PERCENTAGE OF TOTAL ASSETS
TOTAL EXPENSES
TOTAL LIABILITIES
TOTAL LIABILITIES & OWNER’S EQUITY
TOTAL LIABILITIES AS A PERCENTAGE OF TOTAL ASSETS
TOTAL LIABILITIES GROWTH
TOTAL OPERATING CASH INFLOW
TOTAL OPERATING CASH OUTFLOW
TOTAL OWNER’S EQUITY (DEFICIT)
TOTAL REVENUE
TRADE EXPENSE
TRADE EXPENSE AS A PERCENTAGE OF NET SALES
TRADE EXPENSE AS A PERCENTAGE OF TOTAL EXPENSE
TRADE EXPENSE PAYMENT
TRADE PAYMENTS AS A PERCENTAGE OF CREDIT PURCHASES
TRADE PAYMENTS AS A PERCENTAGE OF TOTAL CASH INFLOW
TRANSLATION ADJUSTMENTS
TRANSLATION GAIN OR LOSS
TREASURY STOCK AS A PERCENTAGE OF TOTAL ASSETS
TREND ANALYSIS
TRIAL BALANCE
TURNOVER
TURNOVER STRATEGIES (RATIOS)
UNEMPLOYED ASSETS
VALUES STATEMENT
VARIABLE COSTS
VARIABLE EXPENSE AS A PERCENTAGE OF NET SALES
VARIABLE EXPENSE AS A PERCENTAGE OF TOTAL EXPENSE
VARIABLE EXPENSE GROWTH
VARIABLE MARKETING, SALES, GENERAL & ADMINISTRATIVE EXPENSE AS A PERCENTAGE OF MSGA EXPENSE
VISION STATEMENT
VOUCHER
WAGES
WEIGHTED AVERAGE COST OF CAPITAL
WORKING CAPITAL
WORKING CAPITAL AS A PERCENTAGE OF SALES
WORKING CAPITAL GROWTH
WORKING CAPITAL RATIO
WORKING CAPITAL TURNOVER
WRITE-DOWN
WRITE-OFF
YEAR-END TRANSFERS AND ADJUSTMENTS
ZERO-BASE BUDGETING/PLANNING
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