Business Dictionary

ABO
ACRS
AMEX
APR
APY
ARM
Abandonment
Ability to pay
Absolute advantage
Absolute Physical Life
Absolute priority
Abusive tax shelter
Accelerated cost recovery system (ACRS)
Acceleration clause
Accelerated depreciation
Account
Account Ad Valorem Duty
Account balance
Account reconciliation
Account statement
Accountant's opinion
Accounting earnings
Accounting insolvency
Accounting liquidity
Accounts payable
Accounts receivable
Accounts receivable financing
Accounts receivable turnover
Accredited investor
Accreting Swap
Accrual Accounting Convention
Accrual basis
Accrued benefits
Accumulated Benefit Obligation (ABO)
Accumulated profits tax
Accumulation
Acid test ratio
Acquired surplus
Acquiree
Acquirer
Acquisition
Acquisition cost
Acquisition of assets
Acquisition of stock
Active income
Ad valorem tax
Adequacy of coverage
Adjustable rate
Adjustable-rate mortgage (ARM)
Adjusted basis
Adjusted gross income (AGI)
Administrative pricing rules
Advance
Advance funded pension plan
Adverse opinion
Adverse selection
Advising bank
Affiliate
Affiliated corporation
Affiliated person
After-tax profit margin
After-tax real rate of return
Agency problem
Agent
Aggregation
Aging schedule
Agreement corporation
Air Freight Consolidator
Alien corporation
All Risk Insurance
Allocation-of-income rules
Alternative Minimum Tax (AMT)
American option
American Stock Exchange (AMEX)
American-style option
Amortization
Amortization factor
Angels
Announcement date
Annual basis
Annual effective yield
Annual exclusion
Annual meeting
Annual percentage rate (APR)
Annual percentage yield (APY)
Annual rate of return
Annual report
Anticipation
Antigreenmail
Antitrust laws
Appreciation
Appropriation request
Articles of incorporation
Asset
Asset-based financing
Asset/equity ratio
Asset play
Asset turnover
Asset value
Assets
Assets-in-place
Assets requirements
Assignment
At risk
Audit
Audit trail
Auditor's certificate
Auditor's report
Authorized shares
Automated Export System
Automatic investment program
Automatic stay
Availability float
Available cash flow
Average age of accounts receivable
Average collection period, or days' receivables
Average cost of capital
Average daily balance
Average life
Average tax rate
Avoided cost
ACRS
AMEX
APR
APY
ARM
Abandonment
Ability to pay
Absolute advantage
Absolute Physical Life
Absolute priority
Abusive tax shelter
Accelerated cost recovery system (ACRS)
Acceleration clause
Accelerated depreciation
Account
Account Ad Valorem Duty
Account balance
Account reconciliation
Account statement
Accountant's opinion
Accounting earnings
Accounting insolvency
Accounting liquidity
Accounts payable
Accounts receivable
Accounts receivable financing
Accounts receivable turnover
Accredited investor
Accreting Swap
Accrual Accounting Convention
Accrual basis
Accrued benefits
Accumulated Benefit Obligation (ABO)
Accumulated profits tax
Accumulation
Acid test ratio
Acquired surplus
Acquiree
Acquirer
Acquisition
Acquisition cost
Acquisition of assets
Acquisition of stock
Active income
Ad valorem tax
Adequacy of coverage
Adjustable rate
Adjustable-rate mortgage (ARM)
Adjusted basis
Adjusted gross income (AGI)
Administrative pricing rules
Advance
Advance funded pension plan
Adverse opinion
Adverse selection
Advising bank
Affiliate
Affiliated corporation
Affiliated person
After-tax profit margin
After-tax real rate of return
Agency problem
Agent
Aggregation
Aging schedule
Agreement corporation
Air Freight Consolidator
Alien corporation
All Risk Insurance
Allocation-of-income rules
Alternative Minimum Tax (AMT)
American option
American Stock Exchange (AMEX)
American-style option
Amortization
Amortization factor
Angels
Announcement date
Annual basis
Annual effective yield
Annual exclusion
Annual meeting
Annual percentage rate (APR)
Annual percentage yield (APY)
Annual rate of return
Annual report
Anticipation
Antigreenmail
Antitrust laws
Appreciation
Appropriation request
Articles of incorporation
Asset
Asset-based financing
Asset/equity ratio
Asset play
Asset turnover
Asset value
Assets
Assets-in-place
Assets requirements
Assignment
At risk
Audit
Audit trail
Auditor's certificate
Auditor's report
Authorized shares
Automated Export System
Automatic investment program
Automatic stay
Availability float
Available cash flow
Average age of accounts receivable
Average collection period, or days' receivables
Average cost of capital
Average daily balance
Average life
Average tax rate
Avoided cost