at activity age absorb abuse accommodation account accountant acquisition act action addition adjustment advance adventure agency agent agreement allowance amount analysis article assessment abstract acceptance approval appreciation attachment agenda appraisal articulate asset audit aaa abacus abatement acca accountability accountancy accounting accounting principle accounts accretion accumulation across-the-board adr advisory services affiliation after-tax aga agi agio agiotage agm aicpa ais allocation allotment amalgamation american accounting association amortization analyst annualize annuity antedate anticipation apb appraiser appropriation arbitrage arbitration arr arrears arrestment asb ase attest attestation auditability auditing auditor averages

bank bear book base basic bill boot business balance bargain basis benefit bid bond bonus branch budget burden bull banker breakdown by-product backer bailment bailout bank charge bankbook bankruptcy barter bearer beneficiary betterment billing blue-chip bond indenture bondholder bookkeeper bookkeeping borrowing broker brokerage bullion buyout bylaws

clean coin computer cook call capital cd check chips code company composition contribution cost cover credit capacity cash charge claim clerk combination commitment concept concern contract control corporation currency current custom cif client commission calculation calculator ceiling certainty convention conversion correspondent charter clearing commodity compensation concession cashier consultant copyright coupon ca capitalization capm casb cashability casting cba cca centralization chartist chattel circularization clearance closing closing price cm cma cml cobol coding co-financing collateral collusion company finance comparability comptroller concealment confiscation conservatism consignment consistency consolidation consortium contingency contractor controller conveyance corporate bond corporate finance corpus corruption costing countermand countersign covenant coverage cpa creditor cross-reference current liability cutoff

date deal decision document duty data debt deed demand department director discount division draft drawback dealer delivery deposit discharge disposal default deficiency deficit dividend damages dbase dcf debenture debit debt crisis debtor decentralization defalcation defeasance deferral deflation deflator delinquency delist demerger demurrage denationalization denomination depletion depository depreciation deregulation devaluation dilution disbursement disclaimer disclosure dishonor disinvestment distraint diversification downturn drawings due care

event exercise enterprise entry equipment error evidence exchange expectation expense earnest efficiency elimination estimate examination executive exhibit extension earnings estate expenditure entity entrepreneur earmark ed effectiveness embezzlement emoluments encumbrance endorsement equalization equity estimated tax estimator ethics eurodollar ex exemption ex-factory ex-rights externalities

fine freeze factor failure fairness fee figure finance firm float forecast fund freight feedback file fixture fraud factoring fed fei fiduciary fifo financing finder folio footing footnotes foreclosure foreign corrupt practices act forfeiture forgery franchise freehold freight-in freight-out funds futures

gain gift grant gross garnishee garnishment gearing globalization goodwill greenback guarantor

heading hardware hedge highlight holder honor high-yielders holdback home currency honorarium hypothecation

internet information inspector interest income independence index instrument insurance interpretation issue inquiry input inspection investment inflation installment invoice inventory illiquidity impound inadequacy incorporated incorporation indebtedness indenture indexation indorsement indorser insider insider information insolvency institute of internal auditors interpolation iou irr irs

journal jobber joint venture journal entry judgment

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land lend lot law load loan loss license lease liability labor lapse legacy levy labor intensive lapping lead-time leasehold ledger lender leverage lien liquidation liquidator liquidity long-lived asset loss minimization lp lump-sum price

money manager market member microcomputer management material measurement misleading margin memory microprocessor mortgage manufactory markdown marketability markup merger minicomputer misappropriation miscalculation miscellaneous expense misrepresentation mortgagee mortgagor mv

net network normal note node negligence negotiability negotiation

order owner opinion option output objective overhead ownership obligation obsolescence off-board oncost operating expense outgo outlay overdraft

paper post price pay point population program panic partner patent payment policy position prediction presentation president principle privilege profit project property pension plug principal probability protest provision penalty pledge premium pa padding par partnership payables payee payer payroll personalty physicals piracy placing planning portfolio post-audit post-date posting pre-audit predate pre-tax privatization proceeds profitability programming promoter proprietor proprietorship proration prospectus proxy

qualification quotation qualitative characteristics quasi-contract quasi-reorganization

return right real report review rule rate record recovery register rent reward risk ratio receipt receiver release reliability reserve rally realization representation retirement revenue royalty refund rates real estate real estate investment trust rebate recapitalization receivables reconciliation recourse redemption rediscount registration regulations relevance remittance reorganization repayment repossession requisition restatement revaluation rollover

score software salary sample satisfaction scan schedule settlement share shortage skip spot standard statement sum sale seal security slip split sponsor squeeze stock segment smuggle subscription surplus sanction sales sampling savings scrip securities securitization self-assessment self-balancing self-finance self-liquidating shareholder shrinkage simulation smoothing solvency speculation spending spin-off split-off spoilage stabilization stewardship stock market crash stockholder stores subcontract suboptimization subordinated bond subrogation subside subsystem supplies surcharge surtax swap syndicate synergism

test tax tender tip title translation trust tag transfer transaction treasurer tariff trademark turnover tabulator takeover technology intensive telecommunication transaction analysis transcribe trustee trustor

utility uncertainty under-capitalization under-depreciation under-insurance underwriter unfunded usurer

value vest venture void validation valuables valuation valuer variability variables variance vat verifiability verification volatility vouch voucher

waste worth wage wealth warehouse warrant warranty withdrawal withholding tax work in progress

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