Adjustable rate preferred stock (ARPS) Publicly traded issues that may be Additional hedge A protection against borrower fallout risk in the Strategy Actuals The physical commodity underlying a futures contract.Ĭash commodity, physical. Portfolio that is simply diversified broadly. Active portfolio strategy A strategy that uses available information and forecasting techniques to seek a better performance than a Act of state doctrine This doctrine says that a nation is sovereign within its own borders and its domestic actions may not be questioned in the courts of another nation. Acquisition of stock A merger orĬonsolidation in which an acquirer purchases the acquiree's Acquisition of assets A merger orĬonsolidation in which an acquirer purchases the selling firm's assets. Acquirer A firm or individual that is acquiring something. Acid-test ratio Also called the quick ratio, the ratio ofĬurrent assets minus inventories, accruals, and prepaid items toĬurrent liabilities. Accumulated Benefit Obligation (ABO) An approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. Accrued interest The accumulated coupon interest earned but not yet paid to the seller of aĭefault). Principal of the bond and is paid at maturity. The amount of accrued interest is added to the remaining Accrual bond A bond on which interest accrues, but is not paid to the investor during the time of accrual. Accretion (of a discount) In portfolio accounting, a straight-line accumulation ofĭiscount bond in anticipation of receipt of par at maturity. Accounts receivable turnover The ratio of net credit sales toĪverage accounts receivable, a measure of how quickly customers pay their bills.
Accounts receivable Money owed by customers. Accounts payable Money owed to suppliers. Accounting insolvency Total liabilities exceed totalĪccounting liquidity The ease and quickness with which assets can be converted to cash. Accounting earnings Earnings of a firm as reported on its Accounting exposure The change in the value of a firm's foreign currency denominated accounts due to a change inĮxchange rates. Accelerated depreciation Any depreciation method that produces larger deductions for depreciation in the early years of a project's life.Īccelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example. System (ACRS) Schedule of depreciation rates allowed for tax purposes.
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Absolute priority Rule in bankruptcy proceedings whereby senior creditors are required to be paid in full before junior creditors receive In other words, abnormal returns areĪbove those predicted by the market movement alone. Abnormal returns Part of the return that is not due to systematic influences (market wide influences). Paul Sticht Professor of International Business,įuqua School of Business, Duke University.Ībandonment option The option of terminating an investment earlier than originally planned.
Glossary of Financial and Business Terms Over 2,500 Entries The New York Times on the Web: Glossary of Financial and Business Terms
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