Our investing dictionary contains definitions for hundreds of words related to the subject areas of investing, mutual funds, and stocks.
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Contents
ABC AgreementAbility to Pay (Financial Capacity)Abnormal ReturnAccommodation LoanAccount in-Trust (In-Trust Account)Accounting ChangesAccounting CycleAccounting Events and TransactionsAccounting Standards PronouncementsAccounts PayableAccounts Payable DaysAccounts Payable TurnoverAccounts Receivable (Receivables)Accounts Receivable ForecastAccounts Receivable ValuationAccounts Receivables TurnoverAccredited Investor (Sophisticated Investor)Accreting Principal Swap (Accumulation Swap)Accrual Basis AccountingAccrual BondAccruals to Assets RatioAccrued ExpensesAccrued InterestAccrued LiabilitiesAccrued Market DiscountAccrued Payroll TaxesAccrued Property TaxesAccrued RevenueAccumulate (Analyst Recommendation)Accumulated Benefit Obligation (ABO)Accumulated DepreciationAccumulated Depreciation to Fixed Assets RatioAccumulated Other Comprehensive IncomeAcid TestAcquiring Assets with StockAcquisition Cost (Total Cost of Acquisition)AcquittanceAct of BankruptcyActive Funds (Active Management)Active ManagementActive Return (Excess Return)Actuarial Gains or LossesAdditional Paid-In CapitalAdditions to Property, Plant, and EquipmentAdjustable Rate Preferred Stock (ARPS)Adjusted Futures PriceAdjusting EntryAdjustment (Options)Adjustment BondAdvance / Decline Line (A/D Line)Advance / Decline Ratio (A/D Ratio)Advanced Computerized Execution System (ACES)Advances from CustomersAfter-Hours Stock Trading (AHT)Against the Box (Selling Short Against the Box)Aged FailAged ReceivablesAgency SecurityAggregate Exercise PriceAggressive Growth Fund (Aggressive Allocation)Aggressive Investment StrategyAging BucketsAll Equities Investment Strategy (100% Equities Investment Strategy)All-or-None Orders (AON)Alligator SpreadAllowance for Doubtful AccountsAllowance MethodAlpha CoefficientAlternative Delivery Procedure (ADP)American Call and Put OptionsAmerican OptionAmex Volatility IndexAmortizationAmortization of Prior Service CostAnnual ReportAnnuity DueAntidilutive ProvisionsAntidilutive SecuritiesAppropriated Retained EarningsApproved Delivery FacilityApproved WarehouseArbitrage Bonds (Municipal Bond Arbitrage)Arirang BondsArticles of IncorporationAsk PriceAssessments on Capital StockAsset Allocation FundsAsset Quality IndexAsset Retirement Obligation (ARO)Asset Turnover RateAssetsAssignedAssignment (Options)Assignment of Accounts ReceivableAssociated Press Municipal Bond IndexAt-the-Close OrdersAt-the-Money (ATM Options)At-the-Opening OrdersAuction Rate Preferred Stock (Auction Market Preferred Stock)Automated Order System (AOS)Average Cost MethodAverage Processing TimeAverage Receivable Collection PeriodAveraging DownBaby BondsBack Months (Forward Months)Backspread (Reverse Ratio Spread)BackwardationBad Debt PercentageBad Debts ExpenseBadwillBaklava BondsBalance SheetBalanced FundsBalanced Investment StrategyBank Charges and FeesBank CreditsBank OverdraftBarbell StrategyBargain-Purchase Option TestBarron's 400 Index (B400)Basis (Investing)Basis Point (bps)Basis TradingBear Call SpreadsBear MarketBear Put SpreadsBest Possible DSOBeta CoefficientBid PriceBlack Monday (Investing)Black Swan Event (Investing)Black ThursdayBlack TuesdayBlend Funds (Hybrid Funds)Block TradeBlow Off BottomBlow Off TopBoard of Directors (BOD)Bond FundsBond Ladder StrategyBond Sinking FundBond-Anticipation Note (BAN)Bonds Issued at a DiscountBonds Issued at a PremiumBonds PayableBook ValueBook Value MethodBook Value per ShareBook Value per Share AlternativeBox SpreadBreakaway GapBreakoutBretton Woods AgreementBrokerage House (Brokerage Firm)Bull Call SpreadsBull MarketBull Put SpreadsBulldog BondsBullet StrategyBusiness OrganizationButterfly SpreadBuy Minus OrdersBuy-Side AnalystBuy-Write IndexBuyback AgreementsBuyer's MarketBuying the IndexCalendar Spread (Horizontal Spread)Call OptionCallable Preferred StockCapitalCapital Growth StrategyCapital Lease (Finance Lease)Capital StockCapital to Labor RatioCapitalization RatioCapitalization Weight (Cap Weight)Carrying ChargeCarrying Charge MarketCashCash and Cash EquivalentsCash Basis of AccountingCash CommodityCash DiscountCash DividendCash Flow Coverage RatioCash Flow from Operations RatioCash Flow per ShareCash Flow Reinvestment RatioCash Flow Return on RevenuesCash Flow StatementCash Flow to Debt Payments RatioCash Flow to Fixed Asset Requirements RatioCash Market (Spot Market)Cash Over and ShortCash RatioCash Receipts to Billed Sales RatioCash SettlementCash to Current Assets RatioCash to Current Liabilities RatioCash to Net Working Capital RatioCash-Backed CallsCash-Secured PutsCasualty Insurance Gains and LossesCatalyst (Investing)Catching a Falling KnifeCBOE DJIA BuyWrite IndexCBOE NASDAQ 100 BuyWrite IndexCBOE Russell 2000 BuyWrite IndexCBOE S&P 500 BuyWrite IndexChange in Accounting PrincipleChange in Earnings per ShareChanges in Accounting EstimatesChanges in Reporting EntityChicago Board of Trade (CBOT)Circuit Breaker (Investing)Class A and Class B StockClass A SharesClass B SharesClearingClearing FeeClearing Firm (Clearing Broker)Clearing House (Futures Market)Clientele EffectClose (Investing)Closing BellClosing PriceClosing RangeClosing TransactionCOGSCollar (Options)Collections for Third PartiesCombination (Options)COMEX (Commodity Exchange, Inc.)CommodityCommodity FundsCommodity Futures Trading Commission (CFTC)Commodity Pool (Managed Futures Funds)Commodity Pool Operator (CPO)Commodity Trading Advisors (CTA)Commodity-Backed BondsCommon Stock EquivalentCompleted-Contract MethodCompound InterestComprehensive IncomeCondor SpreadConservatism ConstraintConservative Investing StrategyConsigned GoodsConstant Dollar AccountingContangoContingency OrderContingent Current LiabilitiesContingent Issuance AgreementContingent Voting PowerContra AccountContract Size (Options)Contracts and NegotiationsConvertible Adjustable Preferred Stock (CAPS)Convertible BondsConvertible Exchangeable Preferred StockConvertible Preferred StockCopyrights and PatentsCore Growth RateCore Operating Earnings (COE)CorporationCorrection of an Error in Financial ReportsCost AccountingCost Benefit ConstraintCost MethodCost of BuildingsCost of CapitalCost of Common StockCost of DebtCost of DisposalCost of EquipmentCost of Goods Sold (COGS)Cost of InventoryCost of LandCost of Preferred StockCost Recovery Accounting MethodCosts Subsequent to AcquisitionCouponCovered CallCovered CombinationsCredit DerivativeCredit Spread (Options)Critical Accounting Estimates (CAE)Cross References and Contra ItemsCumulative Preferred StockCurrency Risk (Exchange-Rate Risk)Current AssetsCurrent Cost AccountingCurrent LiabilitiesCurrent Liability RatioCurrent Maturities of Long-Term DebtCurrent RatioCurrent YieldDaily Trading LimitDark Pools (Dark Pools of Liquidity)Day OrderDay TradingDays Delinquent Sales OutstandingDays of Working CapitalDead Cat BounceDebenture BondDebit Spread (Options)Debt Coverage RatioDebt Issue CostsDebt RatioDebt to Equity RatioDeclining Balance DepreciationDeep Discount BondsDeep in-the-Money (Options)Deep Out-of-the-Money (Options)Default (Investing)Defensive IntervalDefensive Investment StrategyDefensive-Interval RatioDeferred Income TaxesDeferred Payment ContractDefinitive Proxy StatementDeliverable GradeDelivery (Options)Delta (Options)DepletionDepletion BaseDepletion ExpenseDeposits in TransitDepreciable BaseDepreciationDerivative (Investing)Designated Order Turnaround (SuperDOT)Determinable Current LiabilitiesDevaluation (Currency)Diagonal SpreadDifferential (Futures)Diluted Earnings per ShareDilutive SecuritiesDim Sum BondsDirect CostsDirect Write-Off MethodDisclosing Loss ContingenciesDiscontinued OperationsDiscount ArbitrageDiscount Brokerage HouseDiscounts on Notes PayableDiscounts on Notes ReceivableDiscovery Value AccountingDiscretionary Cost to Sales RatioDiscretionary OrdersDisposition of Accounts ReceivableDisposition of Property, Plant, and EquipmentDividendDividend ClienteleDividend Payout RatioDividend YieldDividend Yield RatioDividends PayableDo Not Reduce Orders (DNR Orders)Donated Treasury StockDot-Com BubbleDouble Entry AccountingDrawing AccountDuty of Best ExecutionDynamic Asset Allocation (DAA)Early Exercise (Options)Earned CapitalEarnings Before Interest and Taxes (EBIT)Earnings per Share (EPS)Earnings StatementEBITEconomic Bubble (Market Bubble)Economic LifeEconomic Life Test (75% Test)Economic Value Added (EVA)Economic Value Added MomentumEffective Interest Rate or YieldElectronic Funds TransferEmerging Markets FundsEmployee Stock Option PlansEmployee Stock Purchase PlansEnterprise Value to Earnings RatioEquilibrium PriceEquipment Trust Certificate (ETC)Equity (Investment)Equity CollarsEquity Growth RateEquity Index (Stock Market Index)Equity LEAPS CallsEquity LEAPS PutsEquity MethodEquity OptionEquity RatioEquivalent Strategy (Options)Eurobonds (External Bonds)Eurodollar BondsEuropean Call and Put OptionsEuropean OptionEvent Driven Strategy (Event-Driven Investing)Ex-Dividend DateEx-Pit TransactionExcess Earning PowerExcess of Cost over Fair Market ValueExchange Certified StocksExchange for PhysicalExchange for Risk (EFR)Exchange for Swap (EFS)Exchange of Options for Options (EOO)Exchange Traded Fund (ETF)Exchanges of Plant, Property, and EquipmentExecution (Investing)Executive Director (Non-Executive Director)Executory CostsExercise (Options)Exercise by Exception (Automatic Exercise)Exercise Price (Strike Price)Exit Strategy (Cashing Out an Investment)Expense Coverage DaysExpensesExpiration Date (Expiry Date)Expiration FridayExtinguishment of DebtExtraordinary ItemsExtrinsic ValueFactoring of Accounts ReceivableFailure to Deliver (Fails to Deliver)Fair DisclosureFair Value AccountingFamily of Funds (Mutual Fund Family)Fast MarketFill-or-Kill Orders (FOK)Financial Accounting Standards Board (FASB)Financial CloseFinancial FlexibilityFinancial HighlightsFinancial Leverage IndexFinancial StatementsFinancing ReceivablesFirst In First Out Method (FIFO)First-Preferred StockFixed Charge CoverageFixed Income StrategiesFixed-Income SecuritiesFlash Crash of 2010 (Crash of 2:45)Flash Trading (Flash Orders)Flattened Yield CurveFloor Broker (FB)Foreign Exchange RatioForm 10-KForm 10-QForm 1099-BForm 3Form 4Form 5Form 8-KFormosa BondsForward ContractForward-Looking StatementsFractional Discretion OrdersFree Cash Flow (FCF)Free Cash Flow per ShareFringe Benefits to Salaries Expense RatioFront Month (Near Month)Full Disclosure PrincipleFull-Service Brokerage HouseFully-Diluted Earnings Per ShareFund of Funds (FOF)Fundamental Weight IndexFunded Capital RatioFungibilityFuture ValueFutures ContractGain and Loss ContingenciesGamma (Options)General LedgerGeneral Obligation BondsGenerally Accepted Accounting Principles (GAAP)Global Funds (International Funds)Go-Go FundsGood-Til-Canceled Orders (GTC)Good-Til-Date Orders (GTD)Goods in TransitGoodwillGoodwill to Assets RatioGray Swan Event (Investing)Gross Change MethodGross MarginGross ProfitGross Profit IndexGross Profit MarginGross Profit MethodGrowth FundsGuarantee and Warranty CostsGuaranteed Residual ValueHalloween Strategy (Sell in May and Go Away)Harvest StrategyHedge (Options)Hedge FundsHedge RatioHeld OrdersHigh-Frequency Trading (HFT)Historical Cost PrincipleHistorical Volatility (Statistical Volatility)Hold (Analyst Recommendation)Holding Gains and LossesHuaso BondsHumped Yield CurveImmediate-or-Cancel Orders (Accept Order)Impairment in ValueImplied Volatility (IV)Imprest AccountsImprovements and ReplacementsIn-Substance DefeasanceIn-the-Money (ITM Options)Income BondsIncome Funds (Fixed Income Funds)Income per EmployeeIncome StatementIncome TaxesIncome Taxes PayableIncremental MethodIndex ArbitrageIndex CallsIndex LEAPS CallsIndex LEAPS PutsIndex PutsIndex WeightingIndirect CostsInduced Conversions of Convertible DebtIndustry Practices ConstraintInitial Direct CostsInitial Margin (Initial Margin Requirement)Inside DirectorInsider Stock Buy-Sell RatioInsider TradingInsider Trading LawsInstallment Sales Accounting MethodInstitutional Capture RateInstitutional FundInstitutional InvestorIntangible AssetsIntercontinental Exchange (ICE)Interest Costs During ConstructionInterest CoverageInterest Coverage RatioInterest ExpenseInterest Expense to Debt RatioInternal ControlsInternational ArbitrageInterperiod Income Tax AllocationIntraperiod Tax AllocationIntrinsic Value (Fundamental Value)InventoryInventory to Working Capital RatioInventory TurnoverInverted MarketInverted Yield CurveInvestment Income PerformanceInvestment Tax CreditInvestment Turnover RatioInvestment-Grade BondsInvoiceInvoluntary ConversionsIssued Shares to Authorized Shares RatioJanuary EffectJournalizationKangaroo BondsKappa (Vega)Kennedy Slide of 1962 (Flash Crash of 1962)Kimchi BondsLambda (Options)LandLast In First Out Method (LIFO)Last PriceLeaseLeaseholdsLeg (Options)Level 1 AssetsLevel 2 AssetsLevel 3 AssetsLeverageLeverage RatioLeveraged LeaseLiabilitiesLiabilities from Advance CollectionsLimit OrderLimited Liability Company (LLC)Liquid MarketLiquidating DividendLiquidityLiquidity and Capital ResourcesLiquidity IndexLiquidity RatioLiquidity RiskLiquidity SpreadListed Option (Exchange-Traded Option)Lockbox AccountLong PositionLong-Term Assets to Long-Term Debt RatioLong-Term DebtLong-Term InvestmentsLong-Term LiabilitiesLong-Term Notes PayableLoss CarrybackLoss CarryforwardLower of Cost or MarketLump Sum PurchaseLump-Sum Sale of SecuritiesMaintenance Expense to Fixed Assets RatioMaintenance Margin (Maintenance Margin Requirement)Management's Discussion and Analysis (MD&A)Maple BondsMargin (Margin Requirement)Margin AccountMargin CallMark-to-Management AccountingMark-to-Market AccountingMark-to-Model AccountingMarket ArbitrageMarket CapitalizationMarket Capitalization to Cash Flow RatioMarket CorrectionMarket CrashMarket MakerMarket Order (Unrestricted Order)Market Peg Orders (Reverse Peg Orders)Market Sentiment (Investor Sentiment)Market TrendMarket Value AddedMarket Value MethodMarket Volatility StrategyMarket-if-Touched Orders (MIT)Market-on-Close Orders (MOC)Market-on-Open Orders (MOO)Marketable Debt SecuritiesMarketable Equity SecuritiesMarketable SecuritiesMarketable Securities: Available-for-SaleMarketable Securities: Held-to-MaturityMarketable Securities: TradingMarried PutMatching PrincipleMaterial InformationMateriality ConstraintMatrioshka BondsMidpoint Peg OrdersMine Safety DisclosuresMinimum Lease PaymentMixed Lot OrdersModified Accelerated Cost Recovery System (MACRS)Momentum Strategy (Momentum Investing)Monday EffectMonetary Items: Assets and LiabilitiesMonthly Income Preferred Stock (MIPS)Mortgage NotesMSCI U.S. Large Cap 300 IndexMSCI U.S. Large Cap Growth IndexMSCI U.S. Large Cap Value IndexMSCI U.S. Mid Cap 450 IndexMSCI U.S. Mid Cap Growth IndexMSCI U.S. Mid Cap Value IndexMSCI U.S. Prime Growth IndexMSCI U.S. Prime Market 750 IndexMSCI U.S. Prime Value IndexMSCI U.S. Small Cap 1750 IndexMSCI U.S. Small Cap Growth IndexMSCI U.S. Small Cap Value IndexNaked CallNaked Option (Uncovered Option)Naked Put (Uncovered Put)NASDAQ 100 IndexNASDAQ Capital Market CompositeNASDAQ CompositeNASDAQ Computer IndexNASDAQ Financial-100NASDAQ Global Market CompositeNASDAQ Global Select Market CompositeNASDAQ OMX 100 IndexNational Best Bid (NBB)National Best Offer (NBO)Near-the-Money (Close-to-the-Money Options)Net Change MethodNet IncomeNet Income PercentageNet Operating LossNet SalesNet Sales on CreditNet WorthNew York Mercantile Exchange (NYMEX)Ninety Ten Investment Strategy (90 - 10 Investment Strategy)No-Par StockNon-Equity OptionNonmonetary Items: Assets and LiabilitiesNonpublic InformationNonreciprocal TransfersNormal Yield CurveNot-Held Orders (NH Orders)Notes PayableNotes ReceivableNotes to Financial StatementsNYSE Amex Composite Index (Amex Composite Index)NYSE Arca Gold Miners Index (Amex Gold Miners Index)NYSE Arca Major Market Index (AMEX Major Market Index)October EffectOdd Lot OrdersOff-Balance-Sheet FinancingOn-Floor OrdersOne-Cancels-All Orders (OCA)One-Cancels-the-Other Orders (OCO)One-Triggers-the-Other Orders (OTO)Online Brokerage HouseOpen InterestOpen OutcryOpening TransactionOperating Assets RatioOperating Cash Flow (OCF)Operating Expense RatioOperating Expenses (OpEx)Operating IncomeOperating Income to Sales RatioOperating LeaseOperating Leverage RatioOperating Profit MarginOption Buyer (Option Holder)Option ClassOption CycleOption Writer (Option Seller)Options Clearing Corporation (OCC)Order Book (Continuous Book)Order Imbalance (Imbalance of Orders)Order Protection Rule (Rule 611)Ordinary AnnuityOrganization CostsOriginating and Reversing DifferencesOther Postemployment Benefits (OPEB)Out-of-the-Money (OTM Options)Outside DirectorOutstanding ChecksOver-the-Counter Market (OTC)Overhead RateOverhead to Cost of Sales RatioOverwriting (Options)Owner's EquityOwnership InterestPaid in CapitalPanda BondsPar ValuePar Value StockParenthetical ExplanationsParticipating Convertible Preferred Stock (PCP)Participating Preferred StockPartnershipPassive Funds (Passive Management)Passive ManagementPayment for Order FlowPayment-in-Kind Bonds (PIK Bonds)Pending Litigation, Claims and AssessmentsPension ExpensePension Interest CostPension ObligationPension Plan AssetsPension Plans: Funded StatusPension Service CostPercentage-of-Completion MethodPermanent DifferencesPhysical DeliveryPin Risk (Options)Portfolio InsurancePosition TradingPost Balance Sheet EventsPosting to the LedgerPre-Market Stock TradingPreferred Equity Redemption Stock (PERC)Preferred StockPreferred Stock to Stockholder's EquityPremiums and Coupons Offered to CustomersPrepaid ExpensePreservation of CapitalPretax MarginPrice ImprovementPrice to Book RatioPrice to Earnings Ratio (P/E)Price to Sales RatioPrice Weight IndexPrimary Peg Orders (Regular Peg Orders)Primary Securities MarketPrior Period AdjustmentsPrivate Investments in Public Entities (PIPE)Profit per Person (FTE)Program TradingProjected Benefit Obligation (PBO)Promissory NoteProperty DividendProperty RightsProperty, Plant, and EquipmentProperty, Plant, and Equipment DisclosuresProportional MethodProtective Index CollarsProtective PutsPrudent Cost ConceptPurchase Discounts Missed RatioPurchase Discounts RatioPut OptionQuality of EarningsQuality of Earnings RatioQuantitative Trading (Quantitative Investing)Quick AssetsQuick RatioQuote StuffingReacquisition of DebtReacquisition of SharesReal and Nominal AccountsReal Estate FundsReceivablesReceivables to Sales RatioRecognition of Notes ReceivableReconciliation of Bank BalancesRecoverable AmountsRecoverable ReservesRecovery of Investment Test (90% Test)Refundable DepositsRegistered and Bearer BondsRegular Trading Hours (Standard Trading Hours)Regulation SHORegulatory AssetsRegulatory LiabilitiesReinstallations and RearrangementsRelated-Party TransactionsRepairs to Property, Plant, and EquipmentResearch and Development CostsReserve Recognition AccountingResistanceRestricted Cash and Compensating BalancesRetail FundRetail Investor (Individual Investor)Retail MethodRetained EarningsRetained Earnings to Stockholder's EquityRetirement of Treasury StockReturn on Assets (ROA)Return on Assets EmployedReturn on Equity (ROE)Return on Infrastructure Employed (ROIE)Return on Investment (ROI)Return on Operating AssetsReturn on Pension Plan AssetsRevenueRevenue BondsRevenue Break-Even PointRevenue from BarteringRevenue from Investments in StockRevenue Margin of Safety (Sales Margin of Safety)Revenue per EmployeeRevenue Recognition PrincipleRevenue Recognition: After DeliveryRevenue Recognition: Before DeliveryRevenue Recognition: During ProductionRevenue Recognition: Point of SaleRevenue to Stock Price RatioRevenue-Anticipation Note (RAN)Reversing EntryRisk of Ruin (Probability of Ruin)Risky Asset Conversion RatioRound Lot Orders (Even Lot Orders)Russell 1000 Growth IndexRussell 1000 IndexRussell 1000 Value IndexRussell 2000 Growth IndexRussell 2000 IndexRussell 2000 Value IndexRussell 2500 Growth IndexRussell 2500 IndexRussell 2500 Value IndexRussell 3000 Growth IndexRussell 3000 IndexRussell 3000 Value IndexRussell 3000E (Extended) IndexRussell MicroCap IndexRussell MidCap IndexRussell Top 200 Growth IndexRussell Top 200 IndexRussell Top 200 Value IndexRussell Top 50 Mega Cap IndexS&P 100 IndexS&P 1000 Composite GrowthS&P 1000 Composite ValueS&P 1000 IndexS&P 1000 Pure GrowthS&P 1000 Pure ValueS&P 1500 Composite GrowthS&P 1500 Composite Pure GrowthS&P 1500 Composite Pure ValueS&P 1500 Composite ValueS&P 1500 IndexS&P 400 Mid Cap Index (S&P 400)S&P 500 IndexS&P 500 Top 50S&P 600 Index (SmallCap 600)S&P 900 Composite GrowthS&P 900 Composite ValueS&P 900 IndexS&P 900 Pure GrowthS&P 900 Pure ValueS&P Completion Index (S&P CI)S&P Total Market Index (S&P TMI)Safe HarborSale of Property, Plant, and EquipmentSales Backlog RatioSales Expense to Sales RatioSales Margin (Contribution Margin)Sales per Employee RatioSales Returns and AllowancesSales Returns to Gross Sales RatioSales to Administrative Expense RatioSales to Current Assets RatioSales to Equity RatioSales to Fixed Assets RatioSales to Inventory RatioSales to Working CapitalSales to Working Capital RatioSamurai BondsSanta Claus RallyScale OrdersScalping (Securities Trading)Scrip DividendSecondary Securities MarketSection 83(b) ElectionsSector FundsSelf-Constructed AssetsSelf-Insurance Contingencies and DisclosuresSell Plus OrdersSell-Side Analyst (Equities Research Analyst)Seller's MarketSelling General and Administrative Expense (SG&A)Service LifeService Transaction CostsShibosai BondsShogun Bonds (Geisha Bonds)Short PositionShort-Term Debt to Long-Term Debt RatioShort-Term InvestmentsShort-Term PaperSilver ThursdaySimple InterestSmall Order Execution System (SOES)Sole ProprietorshipSources of EquitySpecial Allowance AccountsSpecial FundsSpecial JournalsSpecial Sales AgreementsSpeculative-Grade Bonds (Junk Bonds)Stale Price ArbitrageStatement of OperationsStatement of Retained EarningsStatistical ArbitrageSteep Yield CurveStock Appreciation Rights and Phantom Stock PlansStock Compensation PlansStock DividendStock Exchange SpecialistStock Grants and AwardsStock Issuance CostsStock Options to Common Shares RatioStock RightsStock WarrantsStockholders' EquityStop Order (Stop-Loss Order)Straight Line DepreciationStrategic Asset Allocation (SAA)Strong Buy (Analyst Recommendation)Strong Sell (Analyst Recommendation)Subscribed StockSuckers' Rally (Bear Market Bounce)Sum of the Years Digits DepreciationSuper Display Book (SDBK)SupportSupporting SchedulesSwing TradingSwitch Orders (Swap Orders)Tactical Asset Allocation (TAA)Tangible AssetsTangible Book ValueTarget Date Funds (Lifecycle Funds)Tax-Anticipation Note (TAN)Taxable Equivalent YieldTechnical AnalysisTechnical RallyTerm and Serial BondsTick SizeTime Decay (Theta Decay)Time-in-Force OrdersTimes Interest EarnedTimes Preferred Dividends EarnedTimes Preferred Dividends Earned RatioTiming DifferencesTipping (Insider Trading)Tortoise RallyTotal Debt to Total Assets RatioTotal Reinvestment RateTracking Error (Active Risk)Trade DiscountTrademarks and FranchisesTrading PitTrailing If-Touched OrdersTrailing Stop OrdersTransaction Costs (Options)Transaction Error RateTransactions Processed per FTETransfer of Ownership TestTravel AdvanceTreasury Shares Accounted for at CostTreasury Shares Accounted for at ParTreasury StockTrial BalanceUnappropriated Retained EarningsUncollectible Accounts ReceivableUnderlying Asset (Underlying Security)Underperform (Analyst Recommendation)Unearned RevenueUnguaranteed Residual ValueUnits of Output DepreciationUnusual Gains or Losses
Investing Dictionary
Author:
Moneyzine Editor
15 mins
September 26th, 2023
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