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 

• APB - Accounting Principles Board or an Accounting Principles Board opinion (GAAP).
  
  
• APB 18 - the Accounting Principles Board Equity Method of Accounting for Investments in Common Stock.
  
  
• API - Is the American Petroleum Institute.
  
  
• API GRAVITY - Gravity (weight per unit volume) of oils as measured by the API scale.
  
  
• APIC - an acronym for Additional Paid-In-Capital (finance/business).
  
  
• APO - Average Price Option (q.v.).
  
  
• APPARENT AUTHORITY - Where an agent compels, by actions, omissions or statements, a third party to beli...
  
  
• APPEARANCE - The act of showing up in Court as either plaintiff, defendant, accused, or any other party...
  
  
• APPELLANT - the party that appeals a decision of a lower court. See appellee.
  
  
• APPELLEE - the party that is the defendant in an appeal of a lower court decision. See appellant.