Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• ACCRUED INVENTORY - functions as a "clearing" account to establish a liability for inventory physically...
  
  
• ACCRUED ITEMS - In a closing statement, items of expense that are incurred but not yet payable, such as...
  
  
• ACCRUED LIABILITY - are liabilities which are incurred, but for which payment is not yet made, during a...
  
  
• ACCRUED MARKET DISCOUNT - The rise in the market value of a discount bond as it approaches maturity (wh...
  
  
• ACCRUED PAYROLL - a liability arising from employees' salary expense that has been incurred but not pai...
  
  
• ACCRUED REVENUE - the accumulated revenue as they have been recognized over a given period.
  
  
• ACCUMULATE - Broker/analyst recommendation that could mean slightly different things depending on the b...
  
  
• ACCUMULATED AMORTIZATION - the cumulative charges against the intangible assets of a company over the e...
  
  
• ACCUMULATED BENEFIT OBLIGATION (ABO) - The actuarial present value of the pension benefits earned to da...
  
  
• ACCUMULATED DEPRECIATION - Total DEPRECIATION pertaining to an ASSET or group of assets from the time t...