1. Definitions




2 and 20 Rule

4 Ps

5 C’s of Credit

5 % Percent Rule

5 S’s

5 W’s of Communication

1031 Exchange

1035 Exchange


A B Testing

A Fortiori Analysis

A Posteriori

A Priori Probability

A Round Financing

A-B Split

A-B Trust

AAAA Spot Contract

Aaron’s Law


ABA Bank Index

ABA Transit Number

Abandonment and Salvage

Abandonment Clause

Abandonment Option

Abandonment Value


ABC Agreement

ABC Analysis

ABC Sales Strategy

ABCD Counties

Abductive Reasoning




Abilene Paradox

Ability to Pay principle

ABLE Account

Abnormal Earnings Valuation Model

Abnormal Return (Profit)

Abnormal Shrinkage

Abnormal Spoilage

Above Full-Employment Equilibrium

Above Ground Risk

Above Market Cost

Above Par

Above The Line

Above The Market


Absolute Advantage

Absolute Auction

Absolute Beneficiary

Absolute Breadth Index (ABI)

Absolute Exclusion

Absolute Frequency

Absolute Interest

Absolute Percentage Growth

Absolute Performance Standard

Absolute Pollution Exclusion

Absolute Priority Rule

Absolute Privilege

Absolute Quota

Absolute Rate

Absolute Return

Absolute Return Index

Absolute Title

Absolute Value

Absorbed Account

Absorbed Cost

Absorption Costing

Absorption Pricing

Absorption Rate

Absorption Variance

Abstract of Title

Abusive Tax shelter

ABX index

AC-DC Option

Academy of Accounting Historians

Academy of Financial Divorce Practitioners

Accelerated Amortization

Accelerated Benefits

Accelerated Bookbuild

Accelerated Cost Recovery System

Accelerated Deposit Rule

Accelerated Depreciation

Accelerated Dividend

Accelerated Life Test

Accelerated Option

Accelerated Resolution Program (ARP)

Accelerated Return Note (ARN)

Accelerated Share Repurchase (ASR)

Accelerated Vesting

Acceleration Clause

Acceleration Life Insurance

Acceleration Principle

Acceleration Request

Accelerative Endowment

Accelerator Theory

Acceptable Quality Level (AQL)

Acceptable Use Policy

Acceptance Bill of Exchange

Acceptance Criteria

Acceptance Letter of Credit

Acceptance Market

Acceptance of Office By Trustee

Acceptance Sampling

Acceptance Testing

Acceptance Theory of Authority

Accepting Risk


Access Control List

Accessory Dwelling Unit (ADU)

Accident and Health Combined Ratio

Accidental High Yielder

Accidental Means

Accommodation Bill

Accommodation Endorsement

Accommodation Endorser

Accommodation Line

Accommodation Paper

Accommodation Trading

Accommodative Monetary Policy

Accomplished Bill of Lading (B/L)

Accord And Satisfaction

Accordion Feature

Accountability Matrix

Accountable Care Organizations

Accountant’s Letter

Accountant’s Opinion

Accountants’ Index

Accounting Based Incentive

Accounting Conservatism

Accounting Convention

Accounting Cycle

Accounting Equation

Accounting Insolvency

Accounting Interpretation

Accounting Principles Board (APB)

Accounting Profit

Accounting rate of return (ARR)

Accounting Research Bulletins (ARB)

Accounting Series Releases (ASRs)

Accounting Standard

Accounting Standards Board

Accounting Theory

Accounting Valuation

Accounts Payable (A/P)

Accounts Payable Subsidiary Ledger

Accounts Payable Turnover Ratio

Accounts Receivable (A/R)

Accounts Receivable Conversion (ARC)

Accounts Receivable Financing

Accounts Receivable Subsidiary Ledger

Accredited Asset Management Specialist – AAMS

Accredited In Business Valuation (ABV)

Accredited Personal Financial Planning Specialist

Accreted Value

Accreting Swap


Accretion of Discount

Accrual Basis Accounting

Accrual Bond

Accrual Principle

Accrual Rate

Accrual Swap

Accrued Dividend

Accrued Interest Adjustment

Accrued Interest Bond


Accumulated Adjustment Account

Accumulated Amortization

Accumulated Benefit Obligation (ABO)

Accumulated Depreciation

Accumulated Dividend

Accumulated Earnings and Profits

Accumulated Earnings Tax

Accumulated Fund

Accumulated Income Payments (AIP)

Accumulating Shares


Accumulation Area

Accumulation Bond

Accumulation Option

Accumulation Period

Accumulation Phase

Accumulation Unit

Accumulative Swing Index (ASI)

Achievement Motivation Theory

Acid Test


Acquired Fund Fees and Expenses (AFFE)

Acquired Needs Theory

Acquisition, Development, and Construction (ADC) Loan


Across The Board

Active Bond

Active Bond Crowd

Active Index Fund

Active Investing

Active Management

Active Participant Status

Active Stocks

Active Trading

Activist Investor

Activity Accounting

Activity Based Budgeting (ABB)

Activity Driver Analysis

Activity Quota

Activity-Based Budgeting (ABB)


Activity Driver Analysis

Activity Quota

Activity-Based Budgeting (ABB)

Activity-Based Costing (ABC)

Actual Deferral Percentage / Actual Contribution Percentage – ADP/ACP Test



Ad Infinitum

Ad Valorem Equivalent (AVE)

Adaptive Expectations Hypothesis

Adaptive Market Hypothesis

Adaptive Selling

Add-On (securities issuance)

Add-On Certificate of Deposit

Add-On Interest


Addition Rule for Probabilities

Additional Paid In Capital


Adhesion Contract



Adjunct Account

Adjustable Peg

Adjustable Rate Mortgage (ARM)

Adjustable-Rate Preferred Stock (ARPS)

Adjusted Balance Method

Adjusted Basis

Adjusted Book Value Method

Adjusted Funds from Operations (AFFO)

Adjusted Gross Income (AGI)

Adjusted Present Value (APV)


Adjustment Bond

ADP National Employment Report

Advance Block

Advance Rate

Advance Refunding

Advance Shipping Note (ASN)

Advance-Decline (A-D) Line Ratio

Advanced Encryption Standard (AES)

Advanced Internal Rating-Based (AIRB)

Advertising Allowance

Advertising Appropriation Methods

Advertising Elasticity of Demand (AED)


Advisor Fee

Advisory Opinion


Affidavit of Loss

Affidavit of Title

Affiliate Marketing

Affinity Diagram


Affordability Index

Affordable Market Value (AMV)


After the Bell

After-Acquired Collateral

After-Hours Trading

After-Market Performance

After-Tax Basis

After-Tax Profit Margin

After-Tax Real Rate Of Return

Against Actual


Agglomeration Diseconomies

Aggregate Capacity Management

Aggregate Demand

Aggregate Level Cost Method

Aggregate Supply


Aggregator Model


Agreement Corporation

Agreement Value Method

Agricultural Sector Investment Program (ASIP)

Air Loan

Air Pocket Stock

Air Waybill (AWB)

Airbag Swap

Airdrop (Cryptocurrency)

Airline Industry ETF

Alaska Permanent Fund

Alaska Trust Act

Alberta Heritage Savings Trust Fund

Alberta Investment Management Corporation – AIMCo

Alberta Securities Commission (ASC)

Aleatory Contract

Algebraic Method

Algorithmic Trading

Alienation Clause

All Cash All Stock Offer

All Holders’ Rule

All Or None – AON

All Risks Clause

All Weather Fund

All-Cap Fund

All-In-One Mortgage

All-Ordinaries Stock Index

All-Pay Auction

Alligator Spread

Allocation Rate

Allodial System





Alpha Risk

Alternative Investment

Alternative Minimum Cost Method

Alternative Minimum Tax (AMT)

Alternative Mortgage Instrument

Alternative Mortgage Transaction Parity Act – AMTPA

Alternative Risk Transfer (ART) Market

Alternative Trading System (ATS)

Altiplano Option

Altman Z-Score

Always Be Closing (ABC)


Ambiguity Principle

American Academy of Actuaries (AAA)

American Academy of Financial Management (AAFM)

American Accounting Association (AAA)

American Advertising Federation (AAF)

American Association of Individual Investors (AAII)

American Association of Insurance Services (AAIS)

American Bankers Association (ABA)

American Bankruptcy Institute (ABI)

American Callable Bond

American Clean Energy and Security Act of 2009

American Code for Information Interchange (ASCII)

American Council Of Life Insurance

American Customer Satisfaction Index (ACSI)

American Depository Receipt (ADR)

American Depository Shares (ADS)

American Economics Association (AEA)

American Institute Of Banking (AIB)

American Institute Of Certified Public Accountants

American Insurance Association (AIA)

American Land Title Association (ALTA)

American Municipal Bond Assurance Corporation

American National Standards Institute (ANSI)

American Opportunity Tax Credit

American Option

American Petroleum Institute

American Recovery And Reinvestment Act

American Risk and Insurance Association (ARIA)

American Rule

Amicus Curiae

Amortizable Bond Premium


Amortization Calculator

Amortization Expense

Amortization of Bond Costs

Amortization of Bond Discount

Amortization of Bond Premium

Amortization of Intangible Assets

Amortization of Intangibles

Amortization of Premium

Amortization Table

Amortization Term

Amortized Cost

Amortized Loan

Amortizing Swap



Analysis of Alternatives (AOAA)

Analysis of Means (ANOM)

Analysis of Variances (ANOVA)

Angel Bond and Fallen Angels

Anniversary Rating Date (ARD)

Annual  Holdings Turnover

Annual Equivalent Rate (AER)

Annual Percentage Rate –(APR)

Annual Percentage Yield (APY)

Annual Report


Annualized Income Installment Method

Annualized Rate



Anti-Boycott Regulations

Anti-Diversion Clause

Anti-Dumping Duty

Anti-Indemnity Statute

Anti-Reciprocal Rule

Anti-Stacking Provisions

Anticipation Note

Applicable Federal Rate (AFR)

Appraisal Method Of Depreciation

Appraisal Ratio

Appraisal Right






Arbitrage Bond

Arbitrage Pricing Theory

Arc Elasticity

Arithmetic Index

ARM Index

Arm’s-Length Principle

Autoregressive Moving Average (RMA)

Arrears Swap

Arrow’s Impossibility Theorem

Article XII Company

Ascending Channel

Asia-Pacific Economic Cooperation (APEC)

Asian Development Bank

Asian Infrastructure Investment Bank (AIIB)

Asian Option

Asian Tail


Aspect Ratio

Assemble to Order – ATO

Assented Stock

Assessed Value

Assessment Ratio

Asset Acquisition Strategy

Asset Allocation Fund

Asset Class

Asset Coverage Ratio

Asset Management

Asset Protection

Asset Protection Trust (APT)

Asset Retirement Obligation

Asset Substitution Problem

Asset Swap

Asset Swapped convertible Option Transaction (ASCOT)

Asset Turnover Ratio

Asset Valuation Reserve (AVR)

Asset Valuation Review (AVR)

Asset-Backed Commercial Paper (ABCP)

Asset-Backed Commercial Paper Money Market Fund Liquidity Facility  (AMLF)

Asset-Backed Credit Default Swap (ABCDS)

Asset-Backed Security (ABS)

Asset-Based Approach

Asset-Based Lending

Asset-Conversion Loan

Asset-Liability Committee – ALCO

Asset-to-Nothing Call Option

Asset-or-Nothing Put Option

Asset-Swap Spread

Assets Under Management – AUM

Assigned Risk

Assignment of Trade (AOT)

Associate in Commercial Underwriting – AU

Associate in Fidelity And Surety Bonding (AFSB)

Associate in Information Technology (AIT)

Associate In Insurance Accounting And Finance – AIAF

Associate in Insurance Services (AIS)

Associate in Loss Control Management – ALCM

Associate in Management (AIM)

Associate in Marine Insurance Management – AMIM

Associate in Personal Insurance (API)

Associate in Premium Auditing – APA

Associate in Reinsurance (ARe)

Associate in Research And Planning (ARP)

Associate in Risk Management (ARM)

Associate in Surplus Lines Insurance (ASLI)

Association of Certified Fraud Examiners

Association of Futures Brokers And Dealers (AFBD)

Association of Government Accountants (AGA)

Association of International Bond Dealers (AIBD)

Association of Latino Professionals In Finance and Accounting (ALPFA)

Association of Southeast Asian Nations (ASEAN)

Assortment Strategy

Assumable Mortgage

Assumed Interest Rate (AIR)


Asymmetric Information

At a Discount

At A Premium

At Risk Rules

At-the-Money Forward Option

At-the-Money Option

Atomic Swaps


Attractive Nuisances

Attribution Analysis

attribution theory

Auction Market Preferred Stock (AMPS)

Auction Rate


Audit Committee

Auditing Standards Board (ASB)

Auditor’s Report



Automated Bond System (ABS)

Automated Clearing House (ACH)

Automated Confirmation Transaction Service (ACT)

Automated Customer Account Transfer Service (ACATS)

Automatic Stay

Autonomous Consumption

Autonomous Expenditure


Availability Bias


Average Annual Current Maturities

Average Annual Growth Rate (AAGR)

Average Annual Return (AAR)

Average Cost Method (AVCO)

Average Cost Pricing Rule

Average Daily Balance Method

Average Outstanding Balance

Average Price Call

Average Price Put

Average Rate Option (ARO)

Average Return

Average Strike Option

Average True Range – AT


Baby Boomer Age Wave Theory

Back Door Listing

Back Door Selling

Back Haul

Back Stop

Back to Back Letter of Credit

Back-End Load

Back-End Plan

Back-End Ratio

Back-Of-The-Envelope Calculation

Back-to-Back Commitment

Back-To-Back Letters Of Credit

Back-to-Back Loan


Backdoor Roth IRA

Backflip Takeover

Backflush Costing

Background Screening / Pre-employment Screening:

Backing Away




Backstop Purchaser

Backup Line of Credit

Backward Induction

Backward Integration


Bad Debt / Doubtfull Accounts

Bad Debt Expense

Bad Debt Reserve

Bagging the Street



Bailout Bond

Bailout Takeover

Bait and Switch

Balance of Payments (BOP)

Balance of Trade (BOT)

Balance Sheet

Balance to Complete (BDC)

Balance-To-Limit Ratio

Balanced Fund

Balanced Investment Strategy

Balanced Matrix Organization

Balanced Mutual Fund

Balanced Scorecard

Balanced Trade

Balassa-Samuelson Effect

Balloon Interest

Balloon Loan

Balloon Maturity

Balloon Option

Balloon Payment

Bandwagon Effect

Bank Bill Swap Rate (BBSW)

Bank Confirmation Letter (BCL)

Bank Discount Basis

Bank Discount Rate

Bank Draft

Bank Endorsement

Bank for International Settlements (BIS)

Bank Giro Transfer

Bank Guarantee

Bank Identification Number (BIN)

Bank Insurance Fund (BIF)

Bank Lending Survey

Bank Rate

Bank Rating

Bank Reconciliation

Bank Reserve

Bank Secrecy Act (BSA)

Bank Stress Test

Bank Wire

Bankable Funds

Banker’s Acceptance

Banker’s Draft

Bankers Blanket Bond

Bankers’ Bank

Banking Act of 1933

Banking And Securities Industry Committee (BASIC)

Bankruptcy Abuse Prevention And Consumer Protection Act (BAPCPA)

Bankruptcy Court

Bankruptcy Financing

Bankruptcy Trustee

Banks Automated Clearing System (BACS)

Banner Advertising


Barbell-Shaped Portfolio

Bare Trust

Bargain Purchase Option

Bargain Renewal Option

Barometer Stock

Barone Adesi & Whaley Model

Barra Risk Factor Analysis


Barrel Of Oil Equivalent (BOE)

Barrier Option

Barriers to Entry

Barriers to Exit

Barron’s Confidence Index


Bartlett’s Test

Base Currency

Base Effect

base point pricing

Base Rate Fallacy

Basel Accord


Basis Differential

Basis Point (BPS)

Basis Price

Basis Quote

Basis Rate Swap

Basis Risk

Basket Option

Basket Purchase

Basket Retention

Bass Diffusion Model

Batch Level Allocation

Bay Street

Bayesian Theorem

BCG Growth Share Matrix

Beacon Score


Bear Call Spread

Bear CD

Bear Closing

Bear Flattener

Bear Fund

Bear Hug

Bear Market

Bear Market Rally

Bear Position

Bear Put Spread

Bear Raid

Bear Spread

Bear Squeeze

Bear Steepener

Bear Straddle

Bear Tack

Bear Trap

Bearer Bond

Bearer Form

Bearer Instrument

Bearish Belt Hold

Bearish Engulfing Pattern

Bearish Harami

Beaufort Scale

Behavior-Based Repricing

Behavioral Economics

Behavioral Targeting (BT)


Beige Book

Belbin Team Roles

Bell Curve (Portfolio)


Below Full Employment Equilibrium

Below Par

Belt And Suspenders

Benchmark Bond

Benchmark Index

Benchmark Interest Rate


Beneficial Interest

Benefit Allocation Method

Benefit Principle

Benefit Segmentation

Benjamin Method


Berle-Means thesis

Bermuda option

Bernoulli’s Hypothesis

Berry Ratio

Bespoke CDO

Best Alternative to a Negotiated Agreement (BATNA)

Best Efforts

Best Efforts Mortgage Lock

Best-Interest Contract Exemption (BICE)

Best-Price Rule – Rule 14D-10


Beta Risk

Better Alternative Trading System (BATS)

Better Business Bureau (BBB)

Biased Expectations Theory

Bicameral System

Bid and Ask

Bid Rigging

Bid-Ask Spread

Bid-to-Cover Ratio

Bidding Up – Securities

Bidding War



Big Bath

Big Box Retailer

Big Data

Big Four

Big-Box Store

Bilateral Contract

Bilateral Credit Limit

Bilateral Extended Reporting Period Provision


Bill of Exchange

Bill of Lading (BOL)

Bill Of Sale

Binary Option

Bitcoin Mining

Bitcoin Wallet

Black Friday

Black Hat SEO

Black Market

Black Swan

Black-Scholes Equation


Blackout Period

Blank Check Company

Blank Check Preferred Stock

Blanket Lien

Bleeding Edge

Blind Pool

Blind Trust

Blockage Discount

Blocked Funds


Blue Ocean

Board Evaluation

Board of Governors

Board of Trustees

Bobtail Liability Insurance

Boil the Ocean


Bond Anticipation Note (BAN)

Bond Market

Bond Ratings

Bond Yield

Bond, U.S. Savings

Boneferroni Test

Book of Original Entry

Book to Bill (BO/BI)

Book to Market Ratio

Book to Ship Ratio

Book Value

Book Value of a Company

Book Value Per Share

Booking Class and ReferenceNnumber

Boolean Logic



Bottleneck Principle

Bottom-Up Forecasting


Bounded Rationality

Box Jenkins (B-J) Models

Box-Cox Transformation

Bracket Creep

Brady Bonds

Brand Awareness

Brand Equity

Brand Identity

Brand Loyalty

Brand Management

Brand Potential Index (BPI)

Brand Recognition

Brand Stacking

Brassboard Configuration

Brassplate Company

Breadboard Configuration

Breadth of the Market Theory

Breakeven Analysis

Breakfast Index

Brent Crude

Bretton Woods system

BRIC Countries

Bridge Financing

Bridge Loan

Brisch Classification



Brokerage Account

Brownfield Investment

Brundtland Report

Brussels Tariff Nomenclature (BTN)

Budget Committee

Budget Deficit

Buffett Rule

Building Permits

Building Residual Method

Bulk Sales Law

Bull Market

Bulldog Bond

Bullet Dodging

Bullwhip Effect

Bumbershoot Policy

Bundle-of-Rights Theory


Bunker Adjustment Factor (BAF)

Bunny Bond

Burden Rate

Bureau of Census

Bureau of Economic Analysis – BEA

Bureau of Labor Statistics – BLS

Bureau Of Public Debt


Burn Out

Burn Rate

Burning Cost Ratio


Business Continuity Planning (BCP)

Business Credit Score

Business Cycle

Business Cycle Indicators (BCI)

Business Development Company

Business Development Company

Business Exit Strategy

Business Intelligence (BI)

Business Model

Business Model Canvas



C Chart

C Commerce


Cadbury Rules

Cafeteria Plan

Cairns Group

Calamity Call

Calculated Intangible Value – CIV

Calendar Effect

Calendar Spread

California Labor Code Section 2870


Call Auction

Call Option

Call Rule

Call Swaption

Callable preferred stock

Callable Security

Calmar Ratio


Calvo Clause

CAMELS Rating System


Canary Call

Cancellation of Debt (COD)


Canonical Tag


Cap and Trade

Capability Analysis

Capability Index (Cp)

Capability Maturity Model Integration (CMMI)

Capacity Requirements Planning – CRP

Capacity Usage Rate

Capacity Usage Variance

Cape Cod Method

CAPE Ratio

CAPEX (Capital Expenditure)


Capital Account

Capital Accumulation

Capital Adequacy Ratio – CAR

Capital Appreciation

Capital Appreciation Fund

Capital Asset

Capital Asset Pricing Model (CAPM)

Capital At Risk (CaR)

Capital Base

Capital Budgeting

Capital Commitment

Capital Control

Capital Cost Allowance (CCA)

Capital Decay

Capital Dividend

Capital Expenditure (CAPEX)

Capital Formation

Capital Gains

Capital Gains Distribution

Capital Gains Tax

Capital Goods

Capital Goods Price Index (CGPI)

Capital Growth Strategy

Capital Guarantee Fund

Capital Improvement

Capital Loss

Capital Loss Carryover

Capital Maintenance

Capital Market Efficiency

Capital Market Line – CML

Capital Markets

Capital Pool Company (CPC)

Capital Project

capital Requirements

capital Reserve

Capital Stock

Capital Structure

Capital Structure Arbitrage



Capitalization of Earnings Method

Capitalization Of Profits

Capitalization Rate

Capitalization Ratios

Capitalization Structure

Capitalization Table

Capitated Contract



capped fund

Capped Index

Capped Option

Captive Agent

Captive Finance Company

Captive Fund

Captive Insurance Company

Captive Market

Captive Pricing

Captive Real Estate Investment Trust


Carbon Credit

Carbon Sequestration

CARIbbean COMmon market (CARICOM)

Carriage & Insurance Paid To (CIP)

Carriage of Goods by Sea Act

Carriage Paid To (CPT)

Carried Interest


Carrying Charge

Carrying Cost

Carryover Basis Value




Cascade Tax

Cascading Style Sheet (CSS)

Cash Accounting

Cash Against Documents (CAD)

Cash Allowance

Cash and Carry Transaction

Cash Balance Plan (CBP)

Cash Conversion Cycle (CCC)

Cash Flow

Cash Flow Statement

Cash in Advance (CIA)

Cash on Cash ROI

cash surrender value (CSV)

Cash With Order (CWO)

Cash-Flow Financing

Cash-On-Cash Return

Cash-Out Refinance

Cashier’s Check

Cashout Merger

Castle Doctrine

Cat Fishing

Catch-Up Contribution

Caveat eEmptor


CD Ladder

CE Mark

Cease and Desist Letter

Celler-Kefauver Act

Central African Economic and Monetary Community (CEMAC)

Central American Common Market (CACM)

Central Bank

Central Driving Forces Model

Central European Free Trade Agreement (CEFTA)

Central Limit Theorem – CLT

Central Registration Depository (CRD)

Centralized Market

Centrally Planned Economy

CEO confidence survey

Certificate of Acceptance

Certificate of Analysis/Certificate of Inspection

Certificate of Deposit:

Certificate Of Government Receipts (COUGRs)

Certificate of Manufacture

Certificate of Origin

Certificate of Release

Certificate Of Title

Certified Anti-Money Laundering Specialist (CAMS)

Certified Asset Protection Analyst (CAPA)

Certified Bank Auditor (CBA)

Certified Business Analysis Professional

Certified Check

Certified Commercial Investment MemberCCIM

Certified Consumer Debt Specialist – CCDS

Certified Credit Executive – CCE

Certified Data Processor – CDP

Certified Divorce Financial Analyst – CDFA

Certified Employee Benefit Specialist

Certified Financial Divorce Practitioner – CFDP

Certified Financial Planner (CFP)

Certified Financial Statement

Certified Fraud Examiner – CFE

Certified Fund Specialist – CFS

Certified Information Systems Auditor – CISA

Certified Insolvency And Restructuring Accountant – CIRA

Certified Internal Auditor (CIA)

Certified Investment Management Specialist – CIMS

Certified Managerial Accountant (CMA)

Certified Public Accountant (CPA)

Certified Senior Consultant – CSC

Certified Treasury Professional (CTP)

Certified Trust and Financial Advisor – CTFA

Certified Valuation Analyst – CVA

Cessation (Insurance)

Chaebol (Korea)

Chain Of Title

Chairman of the Board

Chamber of Commerce

Chameleon Option

Channel Conflicts

Channel Stuffing

Chapter 11

Chapter 12

Chapter 13

Chapter 15

Chapter 7

Chapter 9



Charitable Contributions Deduction

Charitable Gift Annuity

Charitable Gift Life Insurance

Charitable Lead Trust

Charitable Remainder Annuity Trust

Charitable Remainder rust

Charitable Split-Dollar Insurance Plan

Chart of Accounts

Chartered Accountant – CA

Chartered Bank

Chartered Wealth Manager – CWM


Check 21 Act

Check Truncation

Chex System

ChiSsquare (c2) Distribution

Chicago Board Of Trade (CBOT)

Chicago Board Options Exchange (CBOE)

Chicago Convention

Chicago Mercantile Exchange (CME)

Chicago Stock Exchange (CHX)

Chief Executive OfficerCEO

Chief Financial Officer – CFO

Chief Information Officer – CIO

Chief Investment Officer (CIO)

Chief Legal Officer (CLO)

Chief Operating OfficerCOO

Chief Risk Officer (CRO)

Chief Security Officer – CSO

Chief Technology OfficerCTO

Child And Dependent Care Credit

Child Tax Credit

Children’s Health Insurance Program (CHIP)

Chinese Wall

Chooser Option

Churn Rate


CINS Number

Circular Trading

Civil Rights Act of 1964

Civil Society Organizations (CSOs)

Claims Adjuster

Classical Growth Theory

Classified (Staggered) Board Structure

Classified Shares


Clayton Antitrust Act

Clean Bill Of Lading

Clean Hands Doctrine

Clear Title

Clearing Corporation

Clearing House

Clearing House Automated Payments System (CHAPS)

Clearing House Electronic Subregister System (CHESS)

Clearing House Interbank Payments System (CHIPS)

Click And Mortar

Click Through Rate (CTR)

Click-Wrap Agreement

Cliff Vesting

Clinical Trials


Closed Fund

Closed Virtual Currency

Closed-End Credit

Closed-end Fund

Closed-End Lease

Closed-End Mortgage


Closing Bell

Closing Entry

Closing Statement

Cloud on Title

Cluster Analysis

CNN Effect

Co-insurance Effect


Co-Tenancy Clause

Coase’s theorem

Code of Ethics


COFI (Cost of funds index)

Cognitive Dissonance



Collaborative commerce (C-Commerce)

Collar Agreement


Collateral source doctrine


Collateralized bond obligation (CBO)

Collateralized loan obligation (CLO)

Collective bargaining agreement



Combination Loan

Comfort letter


Command Economy

Commercial Bank

Commercial General Liability (CGL)

Commercial Paper

Commercial Paper Funding Program (CPFP)

Commercial Property/Casualty Market Index Survey



Committed Capital

Committee on Uniform Security Identification Procedure (CUSIP) Number


Commodity Credit Corporation (CCC)

Commodity Futures Modernization Act (CFMA)

Commodity Futures Trading Commission (CFTC)

Commodity Price Risk

Commodity Swap

Common Carrier

Common Market

Common Market for Eastern and Southern Africa (COMESA)

Common Size Statements

Common Stock

Common Stock Equivalent


Commonwealth of Independent States (CIS)


Community Development Financial Institutions (CDFI)

Community Reinvestment Act

Company Risk

Comparable Company Analysis – CCA

Comparable Transaction


Comparative Advantage

Comparative Market Analysis

Compensation Committee

Compensatory Damages

Compensatory Trade

Competitive Advantage

Competitive Bid

Completed Contract Method – CCM

Compound Interest


Comprehensive General Liability Insurance (CGL)



Comptroller General


Concession Agreement

Conduit Theory

Confession of Judgment

Confidence Interval

Confirmation Bias

Conflict Theory

Conforming Loan





Consolidated Financial Statements

Consolidated Income



Constitutional Economics

Construction Lien

Constructive Receipt

Consular Statement

Consumer Confidence Index – CCI

Consumer Credit Protection Act Of 1968

Consumer Financial Protection Act

Consumer Financial Protection Bureau (CFPB)

Consumer Goods

Consumer Price Indexes (CPI)

Consumer Reporting Agency

Consumer Surplus

Consumer Theory


Consumption Tax

Contempt of Court

Contestable Market Theory

Contextual Advertising


Continuation Statement

Continuous Improvement Plan

Contra Account

Contract Theory

Contracts for the International Sale of Goods (CISG)

Contributed Capital

Control Systems (Internal Controls)

Controlled Foreign Corporation (CFC)


Convenience Check

Convention on the International Trade in Endangered Species (CITES)

Conventional Fixed Rate Mortgage

Conversion Option

Conversion Price

Conversion Rate

Conversion Rate Optimization

Conversion Ratio






Cooling-Off Rule

Cooperation Clause

Copenhagen Criteria

Copenhagen Criteria

Core Competencies

Corner a Market

Corporate Citizenship

Corporate Culture

Corporate Defense Management (CDM)

Corporate Finance

Corporate Financing Committee

Corporate Inversion

Corporate Raider

Corporate Social Responsibility (CSR)

Corporate Tax


Corruption Perception Index (The CPI)


Cost Accounting

Cost and Freight

Cost Approach

Cost Benefit Analysis (CBA)

Cost of Capital

Cost of Carry

Cost of Equity (COE)

Cost per Acquisition (CPA)

Cost Per Click (CPC)

Cost Per Impression (CPM)

Cost-Benefit Analysis

Cost of Goods Sold (COGS)

Cost-of-Living Adjustment (COLA)

Cost-Plus Contract

Cottage Industry

Council of Economic Advisers (CEA)



Countervailing Duties


Coupon Rate



Coverdell Education Savings Account (ESA)

Cox, Ingersoll, Ross Option-Pricing Model

Cradle to Grave

Cram Down


Credit Bureau

Credit Default Swap

Credit Repair Organization

Credit Reporting Agencies

Credit Shelter Trust

Credit Union

Creditors’ Committee

Creeping Tender Offer

Cross Collateralization

Cross Elasticity of Demand




Cultural Relativism

Cumulative Volume Index (CVI)

Cumulative Voting Rights

currency adjustment factor (CAF)

Currency Cross-hedge

Currency Option

Currency Swap

Current Account

Current Account Balance

Current Assets

Current Liabilities

Cusip International Numbering System (CINS) Number

Customer Relationship ManagementCRM

Customs Cooperation Council Nomenclature (CCCN)

Customs Electronic Bulletin Board (CEBB)

Customs Trade Partnership Against Terrorism (C-TPAT)

Customs Union

Cy Pres Doctrine


D.I.C.E Framework


Daily Active Users

Daily Trading Limit

Daily Trading Limit

Dark Cloud Cover

Dark Money

Dark Pool

Dark Web

Darvas Box Theory

Data Analytics

Data Encryption Standard

Data Mining

Data Science

Data Universal Numbering System (DUNS)

Davis-Bacon Act

Davos World Economic Forum


Day Trader

Days Inventory Outstanding

Days Payable Outstanding

Days Payable Outstanding – DPO

Days Sales Outstanding

DB(k) Plan

DDP-Delivered Duty Paid

De Facto Merger

De Jure Corporation

De Minimis Tax Rule

De Novo Judicial Review

Dead Hand Provision

Deal Flow

Deal Lead



Debt Coverage Ratio

Debt Financing

Debt-to-Income Ratio

Debtor in Possession (DIP)

Debtor Nation

Decentralized Market

Decision Analysis – DA

Decision Theory

Decision Tree

Declaration Of Trust

Declaratory Judgment

Declining Balance Depreciation


Dedication Strategy

Deed in Lieu of Foreclosure



Default Judgment

Default Risk


Defect Of Record

Defective Title

Deferred Compensation

Deferred Income

Deferred Income Tax

Deferred Payment

Deficiency Judgment

Deficiency Letter

Deficiency Letter

Deficit Hawk

Defined Benefit Plan

Defined Contribution Plan


Degrees of Freedom

Degressive Tax



Delivered Duty Paid – DDP

Delphi Technique


Demand Curve

Demand Elasticity/Elasticity of Demand

Demand Letter

Demand Registration Rights

Demand Side Economics

Demand Theory

Demand-Pull Inflation

Demand-Supply Analysis

Deming Cycle/ PDCA Cycle/ Shewart cycle


Department for International Development (DFID)

Department of Commerce

Department of Housing and Urban Development

Department of Labor

Department Of Labor (DOL)

Department of Transportation

Department of Treasury


Depositary Receipt

Depository Trust & Clearing Corporation (DTCC)

Depreciable Property


Depreciation, Depletion and Amortization – DD&A

Derivative Securities

Design-Build Contract

Desk Trader

Development Economics



Differentiation (Rewritten)

Diffusion Of Innovations Theory

Digital Divide

Digital Millennium Copyright Act

Diluted Earnings Per ShareDiluted EPS


Dilution Protection

Dilutive Acquisition

Diner’s Dilemma

Direct Cost

Direct Public Offering – DPO

Direct Stock Purchase Plan (DSPP)

Directors and Officers Liability Insurance

Dirks Test

Discharge In Bankruptcy

Disclosure Statement

Discount for Lack of Marketability

Discount for Lack of Voting Rights

Discount for the Lack of Control

Discount Rate

Discount Share

Discounted Cash Flow

Discrete Distribution

Discretionary Trust

Diseconomies of Scale





Disjunctive Model

Dispute Settlement Body

Dispute Settlement Panel

Dispute Settlement Understanding

Dissenter’s Right

Distressed Securities

Distribution Waterfall



Dividend Discount Model – DDM

Dividend Irrelevance Theory

Dividend Reinvestment Plan

Dividends Payable

DMAIC Methodology

Do It Right The First TimeDRIFT

Dock Receipt

Doctrine Of Utmost Good Faith


Domain Authority

Domestic International Sales Corporation

Donor Advised Fund

Doomsday Call

Doorway Page

Double Column Tariff

Double Declining Balance Depreciation Method

Double Entry Bookkeeping

Double Taxation



Dow Jones Global Indexes [indices]

Dow Jones Industrial Average – DJIA

Dow Jones U.S. Total Market Index

Dow Theory

Down Round

Downstream dumping


Drag-Along Rights

Drip Marketing

Drive-By Deal

Drop Shipment

Dry Powder

Dual Class Shares

Due Diligence

Due-on-Sale Clause




DuPont Analysis

Durable Goods

Dutch Auction

Dutch Book Theorem

Duty Drawback Programs

Duty Free Zone

Duty of Candor

Duty of Care

Duty of Loyalty


E-sign Act

Early Exit

Early Stage

Earned Income

Earned Premium

Earnest Money

Earnings Basis

Earnings Call

Earnings per share (EPS)


Easy monetary policy


EBITDA Business Valuation Multiple



Economic Bubble

Economic Conditions

Economic Cooperation Organization (ECO)

Economic Cycle

Economic Efficiency

Economic Equilibrium

Economic Growth Tax Relief Reconciliation Act (EGTRRA)

Economic Profit


Economies of Scale

Economies of scope

Edge Act Corporation

Edge Crush Test (ECT)

Edgeworth Price Cycle

Effective Annual Interest Rate

Effective Annual Yield

Effective Tax Rate

Effective Yield

Effects Test

Efficiency Principle

Efficient Frontier

Efficient Market Hypothesis




Elasticity Coefficient

Elasticity of Demand

Elective Share

Elective-Deferral Contribution

Electronic Communication Network (ECN)

Electronic Data Gathering and Retrieval (EDGAR)

Electronic Data Interchange (EDI)

Electronic Funds Transfer (EFT)

Electronic Product Code —EPC

Elevator Pitch

Elliott Wave Theory

Embedded Option


Emergency Economic Stabilization Act of 2008 (EESA)

Emerging Issues Task Force (EITF)

Emerging Market

Emirates Investment Authority – EIA


Emotional Intelligence

Empirical Probability

Empirical Rule

Empirical Testing

Employee Buyout (EBO)

Employee Contribution Plan

Employee Stock Option Plan

Employee Stock Ownership Plan (ESOP)

Employer Identification Number



End Loan

End User License Agreement (EULA)


Endogenous Growth Theory


Endowment Effect

Energy or Royalty Trust

Engagement Letter

Engel’s Law

Enrolled Agent – EA

Enterprise Resource Planning

Enterprise Resource Planning (ERP)

Enterprise Risk Management (ERM)

Entity Theory


Environmental Economics

Environmental Impact Assessment (EIA)

Environmental Impact Report (EIR)

Equal Credit Opportunity Act (ECOA)

Equation of Exchange


Equitable Relief


Equity Compensation

Equity Financing

Equity Indexed Annuity

Equity Method

Equity risk premium


Escalator Clause



Escrowed Securities


Estate Tax

Estimated Tax



European Article Number (EAN)

European Callable Bond

European Capital Markets Institute (ECMI)

European Central Bank (ECB)

European Committee for Standardization (CEN)

European Court of Justice

European Option

Event Driven Strategy

Evergreen Contract

Evolutionary Economics

Ex Gratia Payment

Excess Accumulation Penalty

Exchange Rate

Exchange Stabilization Fund (ESF)

Exchange Traded Fund (ETF)

Excise Tax

Exculpatory Clause

Executive Compensation

Executive Summary

Exempt Employee

Exempt Transaction

Exempt vs Non-Exempt Employees

Exercise Price

Exhausted Selling Model

Exit Fee

Exit Option

Exit Strategy

Exogenous Growth


Exordium Clause

Expanded Accounting Equation

Expansion Option

Expansionary Policy


Expatriation Tax

Expectancy heory

Expected Return

Expected Utility

Expected Value

Expedited Funds Availability Act – EFAA

Expenditure Method

Experience Curve

Experimental Economics

Export Administration Regulations (EAR)

Export Broker

Export Credit Agency – ECA

Export Credit Insurance

Export Declaration

Export Financing Interest

Export License

Export Trading Company

Export-Import Bank of the United States (Ex-Im Bank)

Exporter Identification Number (EIN)

Exposure Draft





Extrinsic Value


Face Value

Factor Income


Fair and Accurate Credit Transactions Act of 2003 (FACT Act or FACTA)

Fair Credit Reporting Act (FCRA)

Fair Debt Collection Practices Act (FDCPA)

Fair Funds for Investors

Fair Housing Act

Fair Market Value (FMV)


Fair Trade Investing

Fair Value

Fairness Opinion

Fairway Bond

Falling Three Methods

Fama and French Three Factor Model

Family And Medical Leave Act (FMLA)

Family Limited Partnership (FLP)

Family of Funds

Far Option

Farm Credit System (FCS)

Farm Price Index (FPI)

Fat Man Strategy

Feasibility Study

Fed Balance Sheet

Fed Model

FED Pass

Federal Advisory Council

Federal Call

Federal Communications Commission (FCC)

Federal Credit Union (FCU)

Federal Deposit Insurance Corporation (FDIC)

Federal Direct Loan Program

Federal Discount Rate

Federal Emergency Management Agency

Federal Employee Retirement System (FERS)

Federal Energy Regulatory Commission (FERC)

Federal Farm Credit System (FFCS)

Federal Financial Institutions Examination Council (FFIEC)

Federal Funds Rate

Federal Housing Administration (FHA)

Federal Housing Finance Agency (FHFA)

Federal Income Credit Corporation

Federal Insurance Contributions Act (FICA)

Federal Open Market Committee (FOMC)

Federal Open Market Committee Meeting – (FOMC Meeting)

Federal Reserve System (FRS)

Federal Savings and Loan Insurance Corporation (FSLIC)

Federal Supplemental Educational Opportunity Grant (FSEOG)

Federal Tax Lien

Federal Trade Commission (FTC)

Federal Unemployment Tax Act (FUTA)

Feedback-Rule Policy

Feeder Fund


FHA 203(k) Loan

FHA Loan

Fiat Money

FICO Score

Fiduciary Call

File Transfer Protocol (FTP)

Filter Rule

Finance Charge

Financial Accounting Standards Board (FASB)

Financial Action Task Force (FATF)

Financial Adviser

Financial Analysis

Financial Crimes Enforcement Network (FinCEN)

Financial Engineering

Financial Holding Company (FHC)

Financial Industry Regulatory Authority (FINRA)

Financial Information Exchange (FIX)

Financial Institutions Regulatory Act

Financial Intermediation

Financial Modeling

Financial Planner

Financial Ratio Analysis

Financial Regulatory Agency

Financial Reporting Standards (FRS)

Financial Restatement

Financial Risk Manager (FRM)

Financial Stability Plan (FSP)

Financial Statement Analysis

Financing Statement

Firm Commitment or Offer

First Mover

First In First Out (FIFO)

First In Last Out (FILO)

Fiscal Policy

Fiscal Year (FY)

Fishbone Diagram

Fisher Effect

Fisher Hypothesis

Fisher’s Separation Theorem

Fixed Amortization Method

Fixed and Variable Rate Allowance (FAVR)

Fixed Annuitization Method

Fixed Annuity

Fixed Asset

Fixed Exchange Rate

Fixed Income

Fixed Interval Inventory Model

Fixed Purchase Option

Fixed Quantity Inventory Model

Fixed-Change Coverage Ratio

Fixed-Rate Mortgage

Fixed or Variable cost

Flat Organization

Flat Tax

Flat Yield Curve

Flesch formula

Flexible Spending Accounts (FSA)

Flexible Work Arrangements

Flip-In Poison Pill

Flip-In Right

Flip-Over Poison Pill



Floating Exchange Rate

Flow-Through Entity

Flywheel Concept

Follow-on Investing

FOMC Meeting

Footnotes of the Financial Statements


Force Majeure


Foreclosure Prevention Act of 2008

Foreign Account Tax Compliance Act (FATCA)

Foreign Exchange Contract

Foreign Tax Credit

Forensic Accounting

Forensic Audit


Form, Fit, & Function (FFF)

Form 10-K

Form 10-Q

Form 1099

Form 8-K

Form I-20

Form S-1

Form S-4

Formula Method

Fortune 500

Forward Contract

Forward Dividend Yield

Forward Looking

Forward Rate

Forward Triangular Merger


Founder’s Agreement

Fourier Analysis

Fox-Trot Economy

Fractal Markets Hypothesis (FMH)

Fragmented Market

Frame Dependence

Franchise Disclosure Document

Franchise Tax

Freddie Mac – Federal Home Loan Mortgage Corp (FHLMC)

Free Alongside (FAS)

Free Cash Flow (FCF)

Free Market

Free On Board (FOB)

Free on Board Endorsement (FOB)

Free Rider Problem

Free Trade Agreement of the Americas (FTAA)

Free Trade Area of the Americas (FTAA)

Free Trade Zone

Freedom of Information Act (FOIA)

Freelance Economy


Freeze Out

Freight Forwarder

Frequency Distribution

Freudian Motivation Theory

Friendly Takeover

Friends & Family Round

Friends and Family Shares

Front Office

Front-End Load

Frontier Market

Fronting Loan

Full Carry

Full Ratchet

Full Recourse Debt

Full-Cost Method

Full-Service Broker

Fully Amortizing Payment

Fully Diluted Earnings Per Share

Fully Diluted Shares

Fully Subscribed

Fund Manager

Fund Of Funds

Fundamental Analysis

Funding Platform

Fundless Equity Sponsors

Further Assurances Clause

Future Advance





Gain Sharing Plan

Gambler’s Fallacy or Monte Carlo Fallacy

Game Theory



Gamma Pricing Model

Gantt Chart


Gap Analysis


GE Matrix

General Agreement on Tariffs and Trade (GATT)

General Depreciation System – GDS

General Equilibrium Theory

General Journal

General Ledger

General Solicitation

General System of Trade Preferences among Developing Countries (GSTP)

generalized system of preferences (GSP)

Generalized System Of Preferences (GSP)

Generalized System of Preferences (GSP)

Generally Accepted Auditing Standards (GAAS)

Generally Recognized Accounting Practice (GRAP)

Generation X

Generation Y

Generation-Skipping Transfer Tax – GSTT

Generation-Skipping Trust

Gibson’s Paradox


Giffen Good

Gift Tax

Gig Economy

Ginnie MaeGovernment National Mortgage Association

Glass Ceiling

Glass-Steagall Act

Global Depository Receipt (GDR)

Global Industry Classification Standard – GICS

Global Program against Money Laundering (GPML)


Going Concern Value

Going Private

Going Public

Gold Exchange Standard

Golden Handcuff (Golden Handshakes)

Golden Parachute

Golden Rule

Good-Till-Cancelled (GTC) Order


Gordon Growth Model

Graduate Management Admission Test (GMAT)

Graduate Record Examination (GRE)

Graham Number

Gramm-Leach-Bliley Act

Grandfathered Activities

Grantor Trust

Gray Knight

Gray-Market Imports

Great Depression

Greater Fool Theory

Green Field Investment

Gresham’s Law

Gross Domestic Product (GDP)

Gross Income

Gross Margin

Gross National Income (GNI)

Gross National Product (GNP)

Gross Profit

Group Annuities


Growth Company

Growth Curve

Growth Hacking

Guaranteed Investment Certificate (GIC)

Guaranteed Investment Contract – GIC

Guaranteed Stock


Guerrilla Marketing

Guideline Public Company Method

GUST Restatement

Gypsy Swap


Halloween Strategy

Hamada Equation

Hard Landing

Hard Sell

Hard Skills

Hart-Scott-Rodino Act (HSR Act)


Hawthorne Effect

Hazard Insurance

Headline Effect

Health Reimbursement Account (HRA)


Heckscher-Ohlin Model

Hedge Fund

Hedonic Pricing

Hedonic Regression

Heston Model



Hierarchy-of-Effects Theory

High Net Worth Individual – HNWI

Hindsight Bias


Hold Harmless Clause

Holding Company

Home-Equity Loan

Homemade Leverage

Homeowners AssociationHOA

Homestead Exemption



Horizontal Analysis

Horizontal Integration

Hostile Takeover

Hotelling’s Theory

House Money Effect

House Price Index (HPI)

Hub and Spoke Structure

Hubbert Curve

Hubbert’s Peak Theory

Hull–White Model

Human Capital

Human Resource Planning – HRP

Humped Yield Curve

Hurdle Rate

Hybrid ARM

Hypothesis Testing


I-9 Form


Incurred but not reported – IBNR


If-Converted Method


Impact Investing

Impaired Asset

Imperfect Competition

Implicit Cost

Implied Warranty Of Habitability

Import Duty

Import licensing

Imputed Cost

Imputed Value

In The Money (ITM)

Incentive Stock Option (ISO)


Income Approach

Income Basket

Income Deposit Security (IDS)

Income Effect

Income Elasticity of Demand

Income Exclusion Rule

Income Statement

Income Tax

Incontestability Clause


Incremental Analysis

Incremental Cost


Incurred But Not Reported (IBNR)

Indemnification Method

Independence Standard Board (ISB)

Independent Agent

Independent Outside Director

Indication of Interest (IOI)

Indifference Curve

Indirect Method

Individual Retirement Account (IRA)

Individual Retirement Annuity

Industry Classification Benchmark – ICB

Industry Life Cycle Analysis

Industry Lifecycle

Inefficient Market


Infant-Industry Theory

Inferior Good


Inflation Adjustment Clause

Inflation Protected (Securities)

Inflection Point

Influencer Marketing


Information Circular

Information Coefficient – IC

Information Ratio (IR)

Informed Consent


Initial Coin Offering (ICO)

Initial Public Offering – IPO


Innocent-Spouse Rule

Inorganic Growth

Input-Output Analysis

Inside Director

Inside Sales

Insider Information

Insider Trading



Installment Sale

Institute For Supply Management – ISM

Institute Of Management Accountants – IMA

Institutional Buyout – IBO

Institutional Investor

Institutional Shares

Instructing Bank


Insufficient Funds (NSF)

Insurance Premium

Insurance Regulatory Information System (IRIS)

Insurance Underwriter

Inter-American Development Bank

Inter-Vivos Trust

Interbank Rate


Interest Rate Ceiling

Interest Rate Collar

Interest Rate Floor

Interest Rate Swap

Interim Statement

Intermarket Analysis

Intermarket Spread Swaps

Intermarket Surveillance Group (ISG)

Intermediate Good

Internal Audit

Internal Controls

Internal Growth Rate

Internal Rate of Return

Internal Revenue Code (IRC)

International Accounting Standards Board (IASB)

International Accounting Standards Committee (IASC)

International Bank Account Number (IBAN) Explained

International Business Company

International Court Of Justice

International Energy Agency (IEA)

International Energy Agency (IEA)

International Finance Corporation

International Financial Reporting Standards (IFRS)

International Labour Organization (ILO)

International Monetary Fund (IMF)

International Organization for Standardization (ISO)

International Police Organization (Interpol)

International Product Cycle

International Securities Identification Numbering (ISIN)

International Standard Book Number (ISBN)

International Trade Administration (ITA)

Internet of Things (IoT)

Interstate Commerce Act

Interstate Commerce Commission (ICC)



Intrastate Offering

Intrinsic Value

Inventory Management System

Inventory Turn

Inverse Correlation

Inverted Yield Curve

Investment Advisers Act of 1940

Investment Advisor

Investment Bank (IB)

Investment Banking

Investment Company Act of 1940

Investment Grade

Investment Manager

Invisible Hand

Inward Foreign Manifest (IFM)

IPO Lock-Up

Irrational Exuberance

Irrelevance Proposition Theorem

Irrelevant Cost

Irrevocable Income-Only Trust (IIOT)

Irrevocable Letter Of Credit – ILOC

Irrevocable Trust

IS-LM Model

ISDA Master Agreement

Ishikawa Diagram

Islamic Banking

ISO 9000 Explained

Isoquant Curve

Issue-Age Policy

Issued Shares

Issuer Identification Number (IIN)

Itemized Deduction

Itemized Statement

Iterated Prisoner’s Dilemma


K-Percent Rule


Kagi Chart


Kamikaze Defense

Kanban System

Kano Analysis


Keepwell Agreement


Keltner Channel

Keogh Plan

Key Performance Indicators (KPIs)

Key Person Insurance

key process Input or Output variable (KPIV)

Key Rate Duration

Keynesian economics theory

Keynesian Put

Kiddie Tax


Knock-In or Out Option

Knowledge Capital

Knowledge Process Outsourcing – KPO

KOF Economic Barometer

Kondratieff Cycle

Kondratiev Wave

Kruskal Wallis Test


Kyoto Convention or Protocol


Labor Certification

Labor Economics

Labor Market Efficiency

Labor Productivity

Labor Surplus Area

Labor Theory of Value

Labor Union

Ladder Option


Lady Macbeth Strategy

Laffer Curve



Lanchester Strategy

Land Lease Option

Landing Page

Lapping Scheme

Last Survivor Annuity

Lattice-Based Model

Law of 29

Law of Diminishing Marginal Productivity

Law of Diminishing Marginal utility

Law of Diminishing Returns

Law of Large Numbers

Law of One Price

Law of Supply and Demand

Lead Investor

Lead Time

Leading economic indicators (LEI)

Lean manufacturing

Lean Six Sigma

Lean strategy

Learning Management Software and Systems

Least Squares Method

Legal Lending Limit

Legal Tender

Lehman Formula

Lemon Laws

Lender Of Last Resort

Lending Facility


Letter Of Comfort

Letter Of Comment

Letter of Credit (L/C)

Letter Of Guarantee

Letter of Indemnity

Letter of Intent

Letters Patent

Level Load

Leverage Ratio

Leveraged Buyback

Leveraged Buyout

Leveraged Recapitalization

Levered Beta

Levered Free Cash Flow


License Agreement



Life-Cycle Hypothesis (LCH)

Lifecycle Model

Like-Kind Exchange

Likert scale Statistics

Limited Flexibility Exchange Rate System

Limited Recourse Debt

Lindahl Equilibrium

Linder Hypothesis

Line Of Best Fit

Line of Credit (LOC)

Line Sheet

Linear regression

Link Building

Lintner’s Model

Lipper Leader

Lipstick Effect


Liquidation Preference

Liquidation Value


Liquidity Coverage Ratio (LCR)

Liquidity Event

Liquidity Preference Theory

Liquidity Premium

Liquidity Ratios

Lis Pendens

Lisbon Agreement

Listed Property

Listed Stock

Listing Agreement

Littoral Land

Living Trust

Lloyd’s of London


Loan Back Method of Money Laundering

Loan Syndication

Loan-backed Securities

Loan-to-Value Ratio (LTV)

Lobster Trap

Local Algorithm / Local Results

Lock-Up Agreement

Lock-Up Option

Lock-Up Period

Locked In

Locked Market


Lombard Rate

Lome Convention

London Interbank BID Rate (LIBID)

London Interbank MEAN Rate (LIMEAN)

London Interbank Offer Rate (LIBOR)

London International Financial Futures & Options Exchange (LIFFE)

London Metal Exchange (LME)

London Stock Exchange (LSE)

Long (or Long Position)

Long Straddle

Long ail

Long Tail Keywords

Long Term Holding Period

Long-Short Ratio

Long-Term Assets

Long-Term Capital Gain or Loss


Lookback Option

Lookback Period

Lorenz Curve

Loss Carryback or Carryforward

Loss Disallowance Rule

Loss Leader

Loudermill rights

Low-Cost Producer

Lower of Cost or Market Method

Lower of Cost or Market Rule

Lucas Wedge

Lump of Labor Fallacy


Maastricht Treaty

Macaroni Defense

Macaulay Duration


MACRS Modified Accelerated Cost Recovery System

Madison Avenue

Madrid Agreement

Madrid System

Make A Market

Make Whole Call (Provision)

Malthusian Theory

Malthusian Thesis

Management and Employee Buyout (MEBO)

Management Buy-In

Management Buy-Out

Management Entrenchment

Management Fee

Managerial Accounting

Mandatory Redemption Schedule

Mann-Whitney Test

Manufacturer’s Identification Number (MID)

Manufacturer’s Suggested Retail Price (MSRP)

Manufacturing Production

MAR Ratio

Margin Account

Margin Call

Marginal Tax Rate

Marginal Utility

Maritime Administration (MARAD)



Market Approach (Market-Based Approach)

Market Capitalization

Market Capitalization Rule

Market Discount

Market Economy

Market Efficiency

Market Exposure

Market Failure

Market for Corporate Control

Market Leader

Market Maker

Market Order

Market Penetration Strategy

Market Power

Market Price

Market Research

Market Risk

Market Risk Premium

Market Segmentation

Market Segmentation Theory

Market Share

Market-to-Book Ratio

Marketability Discount

Marketing Automation

Marketing Mix


Markov Analysis

Marshall Plan

Martingale System


Maslow’s Hierarchy of Needs

Master Fund

Master Limited Partnership (MLP)

Master Swap Agreement

Master-Feeder Fund

Master-Servant Rule

Matched Book

Material Insider Information

Material Participation Tests

Mathematical Economics

Matrix Management

Matrix Trading

McCallum Rule

McFadden Act

McKinsey 7S Model

Mean Reversion

Mean-Variance Analysis

Measuring Principle

Mechanic’s Lien

Mechanism Design Theory

Media Effect

Media Kit

Medium Term

Meeting of the Minds

Memorandum of Understanding (MOU)

Memory-Of-Price Strategy

Mercalli Scale


Merchant Bank

Merchant Category Codes (MCC)



Mergers and Acquisitions (M&A)

Merton Model

Metcalfe’s Law

Mezzanine Debt

Mezzanine Financing

Micro Cap



Microeconomic Pricing Model



Middle Market

Middle Office

Millage Rate

Minimum Efficient Scale


Mining Pool

Ministry of Economy, Trade and Industry (METI)

Minority Enterprise Small Business Investment Companies

Minority IPO

Minsky Moment

Mirror Fund

Misappropriation Theory

Misery Index

Mixed Economy

Mobile First Strategy

Mobile Marketing

Modern Portfolio Theory (MPT)

Modified Accelerated Cost Recovery System (MACRS)

Modified Cash Basis

Modified Dietz Method

Modiglani-Miller Hypothesis

Modigliani and Miller Proposition II

Monday Effect

Monetary Base

Monetary Control Act of 1980 (MAC)

Monetary Policy

Monetary Theory


Money Laundering

Money Management

Money Market

Money Market Deposit Account

Money Market Fund

Money Supply

Monopolistic Competition


Monte Carlo Method

Monthly Active User (MAU)

Monthly Recurring Revenue (MRR)


Moody’s Bond Survey

Moody’s Investors Service

Moore’s Law

Morningstar System

Mortgage Broker

Mortgage Electronic Registration System (MERS)

Mortgage Pool

Mortgage-Backed Revenue Bond

Mortgage-Backed Securities Clearing Corporation (MBSCC)

Mosaic Theory

Most Favored Nation (MFN)


Motion Pictures Experts Group (MPEG)

Moving Average (MA)

Multi-Asset Class

Multi-Level Marketing

Multilateral Development Bank (MDB)

Multilateral Investment Guarantee Agency (MIGA)

Multilateral Trading Facility (MTF)

Multinational Pooling

Multiple Discriminant Analysis – MDA

Multiple Listing Service (MLS)

Multiple Regression Analysis

Multiplier Effect

Multistage Dividend Discount Model

Multivariate Model

Municipal Bond

Municipal Securities Rulemaking Board (MSRB)

Mutual Company

Mutual Exclusion Doctrine

Mutual Fund

Mutual Fund Theorem


NAB Business Confidence Index

Naked Call

Naked Debenture

Naked Option

Naked Put

Narrow Basis



Nash Equilibrium

National Association of Accountants (NAA)

National Association of Insurance Commissioners (NAIC)

National Association of Mortgage Brokers

National Average Wage Index (NAWI)

National Bank Examiner

National Credit Union Administration (NCUA)

National Customs Brokers and Freight Forwarders Association

National Futures Association

National Housing Act of 1934

National Trade Data Bank (NTDB)

National Trade Data Bank (NTDB)


Nationally Recognized Statistical Rating Organization (NRSRO)

Native Advertising

Natural Law

Negative Amortization

Negative Control Provisions

Negotiable Order of Withdrawal Account (NOW)

Neo-Classical Economics


Neoclassical Growth Theory

Net Asset Value

Net Book Value

Net Cash Flow

Net Dollar Retention

Net Lease

Net Neutrality

Net Operating Income – NOI

Net Operating Loss – NOL

Net Present Value

Net Promoter Score (NPS)

Net Receivables

Network Effect

Network Externalities

Network Marketing

Neutrality Of Money

New Growth Theory

New Keynesian Economics

New York Board of Trade (NYBOT)

New York Mercantile Exchange

New-to-Export (NTE)

New-to-Market (NTM)

Niche Strategy

No Contest Clause

No Shop No Solicitation Clauses

No-Par Value Capital Stock

nominal GDP or GNP

Nominal Gross Domestic Product

Nominal Interest Rate

Nominal Value

Nominating and Governance Committee

Non Solicitation Clause

Non-Accredited Investor

Non-Compete Agreement

Non-Contestability Clause

Non-Disclosure Agreement, (NDA)

Non-governmental Organizations (NGOs)

Non-Possessory Lien

Non-Qualified Deferred Compensation (NQDC)



Nondiscrimination Rule

Nonlinear Regression


Nonprofit Organization

Nordic Council

Nordic Model

Normal Distribution

Normalized Financial Statements

Normative Economics

North American Free Trade Agreement (NAFTA)

North American Industry Classification System (NAICS)

Notice Filing


Null Hypothesis



NYSE Composite Index


O*Net (Occupational Information Network)

Objective Probability

Obligation Bond

Observer (Advisory) Directors

Obsolete Inventory

Occupational Labor Mobility

Occupational Safety And Health Act

Ocean Bill of Lading

October Effect

Odd Lot Theory

Off-Balance Sheet Financing

Offensive Competitive Strategy

Offering Circular

Offering Documents

Office Of Export Licensing (OEL)

Office of Foreign Assets Control (OFAC)

Office Of Management And Budget

Office of the Comptroller of the Currency (OCC)

Offsetting Transaction

Offshore Banking Unit (OBU)

Offshore Financial Centers (OFCs)


Offtake Agreement

Okun’s Law






Omnibus Clause

On Neck Pattern


One Percent Rule

One-Tailed Test

One-Third Rule


Oparin bubble theory

OPEC Basket

Open Financial Exchange (OPX)

Open Source

Open vs Closed platforms

Open-End Credit:

Open-end Fund

Operating Budget

Operating Cash Flow Ratio

Operating Company/Property Company Deal

Operating Income

Operating Subsidiary

Operational Efficiency

Operational Risk

Operational Succession Plan

Operations Management

Opinion Of Title

Opportunity cost

Opt Out Right

Opt-Out Plan

Optimum Currency Area Theory (OCA)


Option Chain

Option Class

Option Cycle

Option Disclosure Document

Option Income Fund

Option Margin

Option Pool

Option Premium

Option Pricing Theory

Option Schedule

Option Series

Options Backdating

Options Clearing Corporation (OCC)

Options Contract

Options Price Reporting Authority – OPRA

Options Roll Up

Order Paper

Order Protection Rule

Order Splitting

Ordinary Income

Organic Growth

Organic Search Results

Organization for Economic Cooperation and Development (OECD)

Organization of American States (OAS)

Organization Of Petroleum Exporting Countries – OPEC

Organizational Behavior (OB)

Organizational Economics

Organizational Structure

Organized Labor

Original Equipment Manufacturer

Original Face

Original Issue Discount – OID


Other Comprehensive Basis of Accounting (OCBOA)

Out Of The Money (OTM)

Outbound Links

Outcome Bias

Output Gap

Outright Forward

Outright Futures Position

Outside (Nonexecutive) Directors

Outside Director

Outside Reversal

Outside Sales


Outstanding Shares

Over-The-Counter – OTC

Over-The-Counter Bulletin Board – OTCBB

Over-The-Counter Market


Overnight Rate

Overseas Private Investment Corporation – OPIC


Own-Occupation Policy


P & L Statement



P/E Ratio

Pacific Rim


Paid-In Capital

Paid Search

Paired Shares

Par Value

Par Yield Curve

Parabolic Indicator

Paradigm Shift

Paradox of Rationality

Paradox Of Thrift

Parallel Loan

Parent Company

Pareto Analysis

Pareto Efficiency

Pareto Principle

Pari Passu

Paris Convention


Participating Community

Participating Convertible Preferred Share (PCP)

Participating Preferred Stock

Participation Rate

Pass-Through Rate

Passive Activity

Passive Activity Loss Rules

Passive Foreign Investment Corporation (PFIC)

Passive Income

Passive Investors

Passive Loss

Patent Agent

Patent Attorney

Patent Troll

Path Dependency

Pathfinder Prospectus

Pay for Performance

Pay per Click (PPC)

Pay To Bearer

Pay to Order

Pay to Play

Payback Period

Payday Loan

Payment-In-Kind (PIK)

PCI Compliance

PDCA Cycle

Pearson Coefficient

Peer to Peer Lending

PEG Payback Period

Pegged Exchange Rate System

Penetration Pricing

Penny Stocks

Pension Benefit Guaranty Corporation (PBGC)

Pension Plan

Pent Up Demand

People Poison Pill

Per Capita GDP

Per Diem Interest

Per Share Basis

Per Stirpes

Perceived Value

Percentage Of Completion Method

Percentage Price Oscillator (PPO)

Perfect Competition

Perfect Hedge

Performance Based Vesting


Performance Management

Performance-Based Compensation

Permanent Capital Vehicle (PCV)

Permanent Income Hypothesis

Permanent Open Market Operations (POMO)

Perpetual Bond

Perpetual Inventory

Personal Exemption

Personal Guarantee

Personal Service Corporation

Personally Identifiable Information (PII)

PERT Chart

PEST Analysis

Peter Principle

Phantom Gain

Phantom Income

Phantom Stock Plan

Philadelphia Stock Exchange (PHLX)

Phillips Curve


Physical Presence Test

Piecemeal Opinion

Piggyback Registration

Pigou Effect

Pigovian Tax

PIK Debt Securities

Pilot Fishing

Pink Sheets

Piotroski Score



Pipeline (Conduit) Theory




Planned Amortization Class (PAC) Tranche

Plant Patent

Pledge Fund



Plowback Ratio

Plurality Voting




Point Balance

point of purchase (POP)

Point of Sale (POS)

Point-And-Figure Chart

Point-of-Service Plan (POS)

Poison Pill

Poison Put

Poisson Distribution

Polarized Fractal Efficiency (PFE)

Political Action Committee (Super PAC)

Political Risk

Polynomial Trending

Ponzi scheme

Pool Factor

Pooled Cost Of Funds

Pooled Internal Rate Of Return (PIRR)

Pop-Up Retail


Porter Diamond


Portfolio Management

Position Limit

Positional Goods

Positioning Statement

Positive Carry

Positive Correlation

Positive Economics

Possessory Lien

Post-Modern Portfolio Theory (PMPT)

Post-money Valuation

Posterior Probability

Poverty Trap

PRAM Model

Pre-money and Post-Money Cap Table

Pre-Money Valuation

Precedent Transaction Analysis

Predatory Lending

Predatory Pricing

Predictive Analytics

Predictive Modeling

Preemptive Right

Preferred Debt

Preferred Equity Redemption Stock (PERC)

Preferred Habitat Theory

Preferred Stock

Preliminary Prospectus

Premium Options

Premium Put Convertible

Prepaid Warrant

Prepaid-Variable Forward (PVF)

Prescriptive Analytics

Present Value (PV)

Present Value Interest Factor (PVIF)


Presidential Election Cycle Theory

Price Discrimination

Price Elasticity of Demand

Price Fixing

Price Level Targeting

Price Sensitivity

Price Stickiness

Price Value of a Basis Point (PVBP)

Price War

Price-Based Option

Price-To-Book Ratio (P/B Ratio)

Price-To-Cash-Flow Ratio

Price/Earnings To Growth (PEG Ratio)

Pricing Power

Prima Facie

Primary vs. Secondary Markets


Prime Bank

Principal-Protected Note (PPN)

Principles-Based Accounting Standards


Prisoners Dilemma

Privacy Policy

Private Activity Bond (PAB)

Private Banking

Private Corporation

Private Equity

Private Export Funding Corporation (PEFCO)

Private Finance Initiative (PFI)

Private Foundation

Private Investment Company (PIC)

Private Letter Ruling – PLR

Private Mortgage Insurance (PMI)

Private Offering/Private Placement

Private Passenger Auto (PPA)

Private Placement Financing

Private Placement Memorandum

Private Purpose Bond

Private Sector



Pro Bono

Pro Forma

Probability Density Function (PDF)

Probability Distribution

Probable Cause


Process Value Analysis (PVA)


Producer Surplus

Product Differentiation

Product Life Cycle

Product Placement

Production Possibility Frontier (PPF)


Professional Risk Manager (PRM)

Profit and Loss Statement (P&L)

Profit Margin

Profit Sharing Plan

Profitability Index Rule

Progressive Taxation

Project Management

Promissory Note


Property Management

Property Tax

Property, Plant, and Equipment (PP&E)

Proportional Tax


Prospect Theory


Protected Fund


Proxy Contest (Proxy Fight)

Proxy Statement

Prudent Person (Investor) Rule

Public Company Accounting Oversight Board (PCAOB)

Public Domain Works

Public Limited Company (PLC)

Public Pension Funds

Public Relations (PR)

Public Utility Holding Company Act of 1935

Public-Private Partnerships

Publicly Traded Partnership (PTP)

Pump And Dump

Purchase-Money Mortgage

Purchasing Agent

Purchasing Power Parity (PPP)

Pure yield Pickup swap

Push Notifications

Push-Down Accounting

Pushing On A String


Put Option

Pyramid Scheme

Pyrrhic Victory



Rabbi trust

Racketeer Influenced and Corrupt Organizations Act of 1970 (RICO)


Radner Equilibrium


Random Factor Analysis

Random Walk

Ratable Accrual Method

Ratcheting Effect

Rate Anticipation Swap

Rate of Return

Rating Agency

Rational Choice Theory

Rational Expectations Theory

Rational Self-Interest

Razor Blade Model

Real Bills Doctrine

Real Economic Growth Rate

Real Estate Envestment Trust (REIT)

Real Estate Mortgage Investment Conduit (REMIC)

Real Estate Settlement Procedures Act (RESPA)

Real Exchange Rate

Realized Pay

Reasonableness Standard



Recapture of Depreciation

Recast Financials



Recourse Loan

Recurring Revenue

Recursive Competitive Equilibrium – RCE

Red Herring

Redeemable Bonds

Redeemable Shares

Redemption Period


Regional Development Banks (RDBs)

Register of Deeds

Registered Investment Advisor


Registration Rights

Regression Analysis

Regressive Tax

Regret Theory

Regulated Investment Company (RIC)

Regulation A

Regulation B

Regulation BB

Regulation C

Regulation CC

Regulation D

Regulation DD

Regulation E

Regulation EE

Regulation F

Regulation FD

Regulation G

Regulation H

Regulation I

Regulation J

Regulation K

Regulation L

Regulation M

Regulation N

Regulation NMS

Regulation O

Regulation P

Regulation Q

Regulation R

Regulation S

Regulation S-B

Regulation S-K

Regulation S-X

Regulation SHO

Regulation T

Regulation U

Regulation V

Regulation W

Regulation X

Regulation Y

Regulation Z


Reinvestment Rate

Relationship Management

Relative Purchasing Power Parity (RPPP)

Relative Return

Relative Valuation Model

Reload Option


Remittance Letter

Remote Disbursement





Repeat-Sales Method

Replacement Chain Method


Report on the Observance of Standards and Codes (ROSC)

Reporting Company

Repricing (Exchange Offer)


Repurchase Agreement (Repo)

Request for Proposal

Request for Quotation

Required Rate Of Return (RRR)

Required Yield


Rescaled Range Analysis


Research Analyst

Research and Development (R&D)

Reservation Of Rights Letter

Reserve Currency

Residual Equity Theory

Residual Standard Deviation

Residual Sum Of Squares (RSS)

Residual Value

Resource Curse

Resources Processes Values Framework

Restricted Stock

Restricted Stock Unit (RSU)

Restrictive Covenant

Retail Inventory Method

Retained Cash Flow (RCP)

Retained Earnings


Return Of Capital

Return on Assets

Return on Investment

Revenue Cap Regulation

Revenue Recognition

Revenue-Based Financing

Reverse Auction

Reverse Mortgage

Reverse Takeover (RTO)/Backdoor Listing

Reverse Triangular Merger

Reverse Vesting

Revlon Rule

Revocable Trust

Revolving Credit

Revolving Loan Facility

Ricardian Equivalence

Ricardo-Barro Effect

Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994

Right of First Offer (ROFO)

Right of First Refusal (ROFR)

Right of Offset

Right of Rescission

Right-to-Work Law

Rights Offering

Rising Three Methods

Risk Adjustment Discount Rate

Risk Curve

Risk Management

Risk Premium

Risk Retention Act

Risk-Free Asset

Risk-Free Rate

Road Show

Robin Hood Effect

Robinson-Patman Act

Root Cause Analysis

Roth IRA

Routing Transit Number (RTN)

Royalty-Based Financing

Rubber Band Effect

Rule 144A

Rule 240

Rule of 72

Rule of 78

Rule of 80/20

Run Rate

Russell indexes (or indices)


S-3 Filing

S-8 Filing



S&P/Case-Shiller U.S. National Home Price Index

S&P/TSX 60 Index

S&P/TSX Venture Composite Index



Safe Harbor

Sales Methodology

Sales Mix

Sampling Distribution

Sampling Error

Sarbanes-Oxley Act of 2002


Savings Incentive Match Plan For Employees Of Small Employers (SIMPLE)


Say’s Law Of Markets



Scarcity Principle

Scattergraph Method

Scenario Analysis

Schedule 13D

Schedule A

Schedule D

Schedule K-1

Scheffe’s Test

Schumer Box

Scope Creep

Scorched Earth Policy

SCP Model


Sealed-Bid Auction

Search Engine Marketing

Search Engine Reputation Management (SERM)

Search Engine Results Page

Search Terms

Search Theory

Seasonality Index

Seasoned Issue

SEC Yield

Secondary Buyout

Secondary Liability

Secondary Market

Secondary Offering

Secondary Purchase

Section 201

Section 301

Secured Creditor

Securities And Exchange Commission (SEC)

Securities Enforcement Remedies and Penny Stock Reform Act of 1990

Securities Investor Protection Corporation (SIPC)


Security Agreement

Security Analyst

Security Interest

Security Market Line (SML)

Seed Capital


Self Employed Contributions Act Tax (SECA Tax)

Self Employment Tax


Self-Funded Plan (Self-Insured Plan)

Self-Regulatory Organization (SRO)

Semi-Strong Form Efficiency

Senior Debt

Senior Securities

Sensitivity Analysis

Search Engine Optimization (SEO)


Service Level Agreement (SLA)

Set-Off Clause

Settlement Statement

Severance Tax

Shapley Value

Share Purchase Rights

Share-Growth Matrix

Shareholder Democracy

Shareholder Register

Shareholder Value

Shareholder-Centric Perspective

Shareholder-Sponsored Proposal

Shareholders’ Equity

Shark Watcher

Sharpe Ratio

Shelf Offering

Shelf Registration

Sheriff’s Sales

Shingle Theory


Short (or Short Position)

Short Market Value

Short Run

Short Sale

Short-Interest Theory

Short-Sale Rule

Short-Swing Profit Rule

Shotgun Clause


Shrinkwrap Agreement

SIC Standard Industrial Classification

Sight Draft

Sight Letter Of Credit

Silent Automatic Lien

Silent Partner

Single Market

Sinking Fund

SIPOC Diagram

Six Forces Model

Six Sigma

SKU Stock Keeping Unit

Skyscraper Effect

SL Straight Line Method

Slush Fund

Small Business Innovation Development Act of 1982

Small Business Investment Companies

Small Business Job Protection Act of 1996

Small Capitalization Stock (Small Cap Stock)

Small Corporate Offering Registration (SCOR)


Smithsonian Agreement

Social Choice Theory

Social Economics

Social Enterprise

Social Media Marketing (SMM)

Social Responsibility

Social Responsibility Investment Funds

Social Venture


Society for Corporate Compliance and Ethics  (SCCE)

Society for Worldwide Interbank Financial Transactions (SWIFT)

Soft Landing

Software As A Service (SaaS)

Sophisticated Investor

Sortino Ratio

SPAN Margin

Special Purpose Acquisition Company (SPAC)

Special Purpose Vehicle/Entity (SPV/SPE)

Special Warranty Deed

Specific-Shares Method


Spiders (SPDR)

Spillover Effect

Spin Out



Spot Loan

Spot Market

Spot Rate Treasury Curve


Square Position

Squawk Box

Stabilization Policy


Staggered Board (Classified Board)


Stamp Tax

Standard & Poor’s (S&P)

Standard & Poor’s Ratings

Standard Deduction

Standard Deviation

Standard Error

Standby Letter of Credit

Standstill Agreement

Staple Thesis

Stare Decisis

State-Owned Enterprise (SOE)

Statement of Retained Earnings

Statistically Significant

Statute Of Limitations

Statutory Voting

Step Costs

Step-Up In Basis

Stepwise Regression

Sterling Ratio

Sticky Wage Theory

Stipulated Judgment

Stochastic Modeling

Stock Appreciation Right (SAR)

Stock Market Capitalization To GDP Ratio


T Distribution



Tag Along

Taguchi Method of Quality Control

Tail Risk



Taping Rule

Targeted Registered Offering

Tax Court

Tax Deed

Tax Haven

Tax Home

Tax Identification Number (TIN)

Tax Information Exchange Agreements

Tax Lien

Tax Lien Certificate

Tax Loss Carryforward

Tax Shelter

Tax Shield

Taylor’s Rule

Technical Analysis


Temporal Method

Tenancy at Will

Tenancy by the Entirety

Tenancy In Common (TIC)


Tender Offer

Term Auction Facility (TAF)

Term Sheet

Terminal Value

Terms of Service (TOS) or Terms of Use

Texas Sharpshooter Fallacy

The Jones Act

The Kelly Criterion

The Wealth Effect

The World Bank

Theory Of Price

Theory of the Firm


Thin Market

Thinly Traded

Third-Party Logistics

Three-Way ANOVA

Thrift Savings Plan (TSP)

Through Bill Of Lading

Throwback Rule

Ticker Symbol

Tier Structure

Tight Market

Tight Monetary Policy

Time Value of Money

Time-Preference Theory Of Interest

Times Interest Earned (TIE)

Times Revenue Method

Timing of Tests of Control

Title Insurance

Title Search

Top Hat Plan

Top-Down Analysis

Topple Rate

Total Cost of Ownership

Total Enterprise Value (TEV)

Total Expense Ratio (TER)

Total Quality Management

Total Shareholder Return (TSR)

Total Utility

Tournament Theory

Trade War

Traditional IRA

Traditional Theory Of Capital Structure

Trailing Twelve Month (TTM)

Tranches (Traunches)

Trans-Pacific Strategic Economic Partnership

Transfer Price

Transfer Tax

Traveler’s Dilemma

Traveling Auditor

Treasury Bill (T-Bill)

Treasury Bond (T-Bond)

Treasury Note

Treasury Receipt

Treasury Stock

Treasury Stock Method

Treasury STRIPS

Treasury Yield

Treble Damages

Tree Diagram

Trembling Hand Perfect Equilibrium

Trend Analysis

Treynor Ratio

Treynor-Black Model

Trial balance

Trickle-Down Effect

Trickle-Down Theory

Trilateral Commission

Trimmed Mean

Triple Net Lease (NNN)


True Cost Economics

True Lease

Trust Deed

Trust Indenture

Truth in Lending Act (TILA)

Time to Market

Tuck-In Acquisition

Turing Test


Turnkey Business


Two and Twenty

Two-Bin Inventory Control

Two-Tailed Test


Tying Arrangement

Type I Error

Type II Error


U-Shaped Recovery

U.S. Agency for International Development (USAID)

U.S. Bureau of Engraving and Printing (BEP)’

U.S. Treasury Bill

UCC-1 Statement


Ultra Vires

Umbrella and Excess (Commercial)

Unamortized Bond Discount

Uncertainty Avoidance

Unconditional Probability

Underground Economy

Underinsured Motorist Coverage





Underwriter Syndicate

Undetachable Stock Warrant

Undue Influence

Unearned Income


Unfair Labor Practice (ULP)

Unfair Trade Practice

Unicameral System

Unicorn Company (Unicorn)

Uniform Bill Of Lading

Uniform Commercial Code (UCC)

Uniform Customs and Practice (UCP)

Uniform Distribution

Uniform Gift to Minors Act (UGMA)

Uniform Partnership Act (UPA)

Uniform Residential Loan Application

Uniform Securities Act

Uninsured Motorist Coverage (UM)

Unintentional Tort

Unissued Stock

Unit Benefit Plan

Unit Investment Trust (UIT)

Unit of Production Method

Unit Offering

Unit Trust (UT)

Unit Variable Cost

Unitary tax system (UTS)

United Nations Conference on Trade and Development (UNCTAD)

United Nations Dangerous Goods (UNDG) Number

United Nations Industrial Development Organization (UNIDO)

United Nations Standard Product and Services Classification (UNSPSC)

United States Code (USC)

United States Customs Service (USCS)

United States Department Of Commerce (DOC)

United States Department Of Labor (DOL)

United States Information Agency (USIA)

United States Travel And Tourism Administration

Unitized Endowment Pool (UEP)

Universal Product Code (UPC)

Unlevered Beta

Unlevered Cost of Capital

Unlevered Free Cash Flow (UFCF)

Unpaid Dividend

Unperfected Lien

Unqualified Audit

Unqualified Opinion

Unquoted Public Company

Unrealized Gain

Unrealized Loss

Unsecured Creditor

Unsecured Loan

Up Round

Up Selling


Uptick Rule


Useful Life

User Experience (UX)

User Interface (UI)