Business and Personal Finance Dictionary

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• ACCUMULATED DIVIDEND - A dividend that has reached its due date, but is not paid out. See: Cumulative p...
  
  
• ACCUMULATED PROFITS TAX - A tax on earnings retained in a firm as a way for the principals to defer per...
  
  
• ACCUMULATION - In the context of corporate finance, refers to profits that are added to the capital bas...
  
  
• ACCUMULATION AREA - A range within which a buyer accumulates shares of a stock. See: On-balance volume ...
  
  
• ACCUMULATION UNIT - Accumulation units are the shares you own in variable annuity subaccounts (also cal...
  
  
• ACCUMULATION/DISTRIBUTION LINE - See Chaikin Oscillator.
  
  
• ACCUMULATOR - See capital appreciation bond.
  
  
• ACCUSATION - The first step in a disciplinary action against a licensee.
  
  
• ACES - See: Advance Computerized Execution System
  
  
• ACH - Is the Automated Clearing House.