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Investing Dictionary

Artiom Pucinskij
Author: 
Artiom Pucinskij
Last updated on February 10th, 2026
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Our investing dictionary contains definitions for hundreds of words related to the subject areas of investing, mutual funds, and stocks.

ABC Agreement

Ability to Pay (Financial Capacity)

Abnormal Return

Accommodation Loan

Account in-Trust (In-Trust Account)

Accounting Changes

Accounting Cycle

Accounting Events and Transactions

Accounting Standards Pronouncements

Accounts Payable

Accounts Payable Days

Accounts Payable Turnover

Accounts Receivable (Receivables)

Accounts Receivable Forecast

Accounts Receivable Valuation

Accounts Receivables Turnover

Accredited Investor (Sophisticated Investor)

Accreting Principal Swap (Accumulation Swap)

Accrual Basis Accounting

Accrual Bond

Accruals to Assets Ratio

Accrued Expenses

Accrued Interest

Accrued Liabilities

Accrued Market Discount

Accrued Payroll Taxes

Accrued Property Taxes

Accrued Revenue

Accumulate (Analyst Recommendation)

Accumulated Benefit Obligation (ABO)

Accumulated Depreciation

Accumulated Depreciation to Fixed Assets Ratio

Accumulated Other Comprehensive Income

Acid Test

Acquiring Assets with Stock

Acquisition Cost (Total Cost of Acquisition)

Acquittance

Act of Bankruptcy

Active Funds (Active Management)

Active Management

Active Return (Excess Return)

Actuarial Gains or Losses

Additional Paid-In Capital

Additions to Property, Plant, and Equipment

Adjustable Rate Preferred Stock (ARPS)

Adjusted Futures Price

Adjusting Entry

Adjustment (Options)

Adjustment Bond

Advance / Decline Line (A/D Line)

Advance / Decline Ratio (A/D Ratio)

Advanced Computerized Execution System (ACES)

Advances from Customers

After-Hours Stock Trading (AHT)

Against the Box (Selling Short Against the Box)

Aged Fail

Aged Receivables

Agency Security

Aggregate Exercise Price

Aggressive Growth Fund (Aggressive Allocation)

Aggressive Investment Strategy

Aging Buckets

All Equities Investment Strategy (100% Equities Investment Strategy)

All-or-None Orders (AON)

Alligator Spread

Allowance for Doubtful Accounts

Allowance Method

Alpha Coefficient

Alternative Delivery Procedure (ADP)

American Call and Put Options

American Option

Amex Volatility Index

Amortization

Amortization of Prior Service Cost

Annual Report

Annuity Due

Antidilutive Provisions

Antidilutive Securities

Appropriated Retained Earnings

Approved Delivery Facility

Approved Warehouse

Arbitrage Bonds (Municipal Bond Arbitrage)

Arirang Bonds

Articles of Incorporation

Ask Price

Assessments on Capital Stock

Asset Allocation Funds

Asset Quality Index

Asset Retirement Obligation (ARO)

Asset Turnover Rate

Assets

Assigned

Assignment (Options)

Assignment of Accounts Receivable

Associated Press Municipal Bond Index

At-the-Close Orders

At-the-Money (ATM Options)

At-the-Opening Orders

Auction Rate Preferred Stock (Auction Market Preferred Stock)

Automated Order System (AOS)

Average Cost Method

Average Processing Time

Average Receivable Collection Period

Averaging Down

Baby Bonds

Back Months (Forward Months)

Backspread (Reverse Ratio Spread)

Backwardation

Bad Debt Percentage

Bad Debts Expense

Badwill

Baklava Bonds

Balance Sheet

Balanced Funds

Balanced Investment Strategy

Bank Charges and Fees

Bank Credits

Bank Overdraft

Barbell Strategy

Bargain-Purchase Option Test

Barron's 400 Index (B400)

Basis (Investing)

Basis Point (bps)

Basis Trading

Bear Call Spreads

Bear Market

Bear Put Spreads

Best Possible DSO

Beta Coefficient

Bid Price

Black Monday (Investing)

Black Swan Event (Investing)

Black Thursday

Black Tuesday

Blend Funds (Hybrid Funds)

Block Trade

Blow Off Bottom

Blow Off Top

Board of Directors (BOD)

Bond Funds

Bond Ladder Strategy

Bond Sinking Fund

Bond-Anticipation Note (BAN)

Bonds Issued at a Discount

Bonds Issued at a Premium

Bonds Payable

Book Value

Book Value Method

Book Value per Share

Book Value per Share Alternative

Box Spread

Breakaway Gap

Breakout

Bretton Woods Agreement

Brokerage House (Brokerage Firm)

Bull Call Spreads

Bull Market

Bull Put Spreads

Bulldog Bonds

Bullet Strategy

Business Organization

Butterfly Spread

Buy Minus Orders

Buy-Side Analyst

Buy-Write Index

Buyback Agreements

Buyer's Market

Buying the Index

Calendar Spread (Horizontal Spread)

Call Option

Callable Preferred Stock

Capital

Capital Growth Strategy

Capital Lease (Finance Lease)

Capital Stock

Capital to Labor Ratio

Capitalization Ratio

Capitalization Weight (Cap Weight)

Carrying Charge

Carrying Charge Market

Cash

Cash and Cash Equivalents

Cash Basis of Accounting

Cash Commodity

Cash Discount

Cash Dividend

Cash Flow Coverage Ratio

Cash Flow from Operations Ratio

Cash Flow per Share

Cash Flow Reinvestment Ratio

Cash Flow Return on Revenues

Cash Flow Statement

Cash Flow to Debt Payments Ratio

Cash Flow to Fixed Asset Requirements Ratio

Cash Market (Spot Market)

Cash Over and Short

Cash Ratio

Cash Receipts to Billed Sales Ratio

Cash Settlement

Cash to Current Assets Ratio

Cash to Current Liabilities Ratio

Cash to Net Working Capital Ratio

Cash-Backed Calls

Cash-Secured Puts

Casualty Insurance Gains and Losses

Catalyst (Investing)

Catching a Falling Knife

CBOE DJIA BuyWrite Index

CBOE NASDAQ 100 BuyWrite Index

CBOE Russell 2000 BuyWrite Index

CBOE S&P 500 BuyWrite Index

Change in Accounting Principle

Change in Earnings per Share

Changes in Accounting Estimates

Changes in Reporting Entity

Chicago Board of Trade (CBOT)

Circuit Breaker (Investing)

Class A and Class B Stock

Class A Shares

Class B Shares

Clearing

Clearing Fee

Clearing Firm (Clearing Broker)

Clearing House (Futures Market)

Clientele Effect

Close (Investing)

Closing Bell

Closing Price

Closing Range

Closing Transaction

COGS

Collar (Options)

Collections for Third Parties

Combination (Options)

COMEX (Commodity Exchange, Inc.)

 

Commodity

Commodity Funds

Commodity Futures Trading Commission (CFTC)

Commodity Pool (Managed Futures Funds)

Commodity Pool Operator (CPO)

Commodity Trading Advisors (CTA)

Commodity-Backed Bonds

Common Stock Equivalent

Completed-Contract Method

Compound Interest

Comprehensive Income

Condor Spread

Conservatism Constraint

Conservative Investing Strategy

Consigned Goods

Constant Dollar Accounting

Contango

Contingency Order

Contingent Current Liabilities

Contingent Issuance Agreement

Contingent Voting Power

Contra Account

Contract Size (Options)

Contracts and Negotiations

Convertible Adjustable Preferred Stock (CAPS)

Convertible Bonds

Convertible Exchangeable Preferred Stock

Convertible Preferred Stock

Copyrights and Patents

Core Growth Rate

Core Operating Earnings (COE)

Corporation

Correction of an Error in Financial Reports

Cost Accounting

Cost Benefit Constraint

Cost Method

Cost of Buildings

Cost of Capital

Cost of Common Stock

Cost of Debt

Cost of Disposal

Cost of Equipment

Cost of Goods Sold (COGS)

Cost of Inventory

Cost of Land

Cost of Preferred Stock

Cost Recovery Accounting Method

Costs Subsequent to Acquisition

Coupon

Covered Call

Covered Combinations

Credit Derivative

Credit Spread (Options)

Critical Accounting Estimates (CAE)

Cross References and Contra Items

Cumulative Preferred Stock

Currency Risk (Exchange-Rate Risk)

Current Assets

Current Cost Accounting

Current Liabilities

Current Liability Ratio

Current Maturities of Long-Term Debt

Current Ratio

Current Yield

Daily Trading Limit

Dark Pools (Dark Pools of Liquidity)

Day Order

Day Trading

Days Delinquent Sales Outstanding

Days of Working Capital

Dead Cat Bounce

Debenture Bond

Debit Spread (Options)

Debt Coverage Ratio

Debt Issue Costs

Debt Ratio

Debt to Equity Ratio

Declining Balance Depreciation

Deep Discount Bonds

Deep in-the-Money (Options)

Deep Out-of-the-Money (Options)

Default (Investing)

Defensive Interval

Defensive Investment Strategy

Defensive-Interval Ratio

Deferred Income Taxes

Deferred Payment Contract

Definitive Proxy Statement

Deliverable Grade

Delivery (Options)

Delta (Options)

Depletion

Depletion Base

Depletion Expense

Deposits in Transit

Depreciable Base

Depreciation

Derivative (Investing)

Designated Order Turnaround (SuperDOT)

Determinable Current Liabilities

Devaluation (Currency)

Diagonal Spread

Differential (Futures)

Diluted Earnings per Share

Dilutive Securities

Dim Sum Bonds

Direct Costs

Direct Write-Off Method

Disclosing Loss Contingencies

Discontinued Operations

Discount Arbitrage

Discount Brokerage House

Discounts on Notes Payable

Discounts on Notes Receivable

Discovery Value Accounting

Discretionary Cost to Sales Ratio

Discretionary Orders

Disposition of Accounts Receivable

Disposition of Property, Plant, and Equipment

Dividend

Dividend Clientele

Dividend Payout Ratio

Dividend Yield

Dividend Yield Ratio

Dividends Payable

Do Not Reduce Orders (DNR Orders)

Donated Treasury Stock

Dot-Com Bubble

Double Entry Accounting

Drawing Account

Duty of Best Execution

Dynamic Asset Allocation (DAA)

Early Exercise (Options)

Earned Capital

Earnings Before Interest and Taxes (EBIT)

Earnings per Share (EPS)

Earnings Statement

EBIT

Economic Bubble (Market Bubble)

Economic Life

Economic Life Test (75% Test)

Economic Value Added (EVA)

Economic Value Added Momentum

Effective Interest Rate or Yield

Electronic Funds Transfer

Emerging Markets Funds

Employee Stock Option Plans

Employee Stock Purchase Plans

Enterprise Value to Earnings Ratio

Equilibrium Price

Equipment Trust Certificate (ETC)

Equity (Investment)

Equity Collars

Equity Growth Rate

Equity Index (Stock Market Index)

Equity LEAPS Calls

Equity LEAPS Puts

Equity Method

Equity Option

Equity Ratio

Equivalent Strategy (Options)

Eurobonds (External Bonds)

Eurodollar Bonds

European Call and Put Options

European Option

Event Driven Strategy (Event-Driven Investing)

Ex-Dividend Date

Ex-Pit Transaction

Excess Earning Power

Excess of Cost over Fair Market Value

Exchange Certified Stocks

Exchange for Physical

Exchange for Risk (EFR)

Exchange for Swap (EFS)

Exchange of Options for Options (EOO)

Exchange Traded Fund (ETF)

Exchanges of Plant, Property, and Equipment

Execution (Investing)

Executive Director (Non-Executive Director)

Executory Costs

Exercise (Options)

Exercise by Exception (Automatic Exercise)

Exercise Price (Strike Price)

Exit Strategy (Cashing Out an Investment)

Expense Coverage Days

Expenses

Expiration Date (Expiry Date)

Expiration Friday

Extinguishment of Debt

Extraordinary Items

Extrinsic Value

Factoring of Accounts Receivable

Failure to Deliver (Fails to Deliver)

Fair Disclosure

Fair Value Accounting

Family of Funds (Mutual Fund Family)

Fast Market

Fill-or-Kill Orders (FOK)

Financial Accounting Standards Board (FASB)

Financial Close

Financial Flexibility

Financial Highlights

Financial Leverage Index

Financial Statements

Financing Receivables

First In First Out Method (FIFO)

First-Preferred Stock

Fixed Charge Coverage

Fixed Income Strategies

Fixed-Income Securities

Flash Crash of 2010 (Crash of 2:45)

Flash Trading (Flash Orders)

Flattened Yield Curve

Floor Broker (FB)

Foreign Exchange Ratio

Form 10-K

Form 10-Q

Form 1099-B

Form 3

Form 4

Form 5

Form 8-K

Formosa Bonds

Forward Contract

Forward-Looking Statements

Fractional Discretion Orders

Free Cash Flow (FCF)

Free Cash Flow per Share

Fringe Benefits to Salaries Expense Ratio

Front Month (Near Month)

Full Disclosure Principle

Full-Service Brokerage House

Fully-Diluted Earnings Per Share

Fund of Funds (FOF)

Fundamental Weight Index

Funded Capital Ratio

Fungibility

Future Value

Futures Contract

Gain and Loss Contingencies

Gamma (Options)

General Ledger

General Obligation Bonds

Generally Accepted Accounting Principles (GAAP)

Global Funds (International Funds)

Go-Go Funds

Good-Til-Canceled Orders (GTC)

Good-Til-Date Orders (GTD)

Goods in Transit

Goodwill

Goodwill to Assets Ratio

Gray Swan Event (Investing)

Gross Change Method

Gross Margin

Gross Profit

Gross Profit Index

Gross Profit Margin

Gross Profit Method

Growth Funds

Guarantee and Warranty Costs

Guaranteed Residual Value

Halloween Strategy (Sell in May and Go Away)

Harvest Strategy

Hedge (Options)

Hedge Funds

Hedge Ratio

Held Orders

High-Frequency Trading (HFT)

Historical Cost Principle

Historical Volatility (Statistical Volatility)

Hold (Analyst Recommendation)

Holding Gains and Losses

Huaso Bonds

Humped Yield Curve

Immediate-or-Cancel Orders (Accept Order)

Impairment in Value

Implied Volatility (IV)

Imprest Accounts

Improvements and Replacements

In-Substance Defeasance

In-the-Money (ITM Options)

Income Bonds

Income Funds (Fixed Income Funds)

Income per Employee

Income Statement

Income Taxes

Income Taxes Payable

Incremental Method

Index Arbitrage

Index Calls

Index LEAPS Calls

Index LEAPS Puts

Index Puts

Index Weighting

Indirect Costs

Induced Conversions of Convertible Debt

Industry Practices Constraint

Initial Direct Costs

Initial Margin (Initial Margin Requirement)

Inside Director

Insider Stock Buy-Sell Ratio

Insider Trading

Insider Trading Laws

Installment Sales Accounting Method

Institutional Capture Rate

Institutional Fund

Institutional Investor

Intangible Assets

Intercontinental Exchange (ICE)

Interest Costs During Construction

Interest Coverage

Interest Coverage Ratio

Interest Expense

Interest Expense to Debt Ratio

Internal Controls

International Arbitrage

Interperiod Income Tax Allocation

Intraperiod Tax Allocation

Intrinsic Value (Fundamental Value)

Inventory

Inventory to Working Capital Ratio

Inventory Turnover

Inverted Market

Inverted Yield Curve

Investment Income Performance

Investment Tax Credit

Investment Turnover Ratio

Investment-Grade Bonds

Invoice

Involuntary Conversions

Issued Shares to Authorized Shares Ratio

January Effect

Journalization

Kangaroo Bonds

Kappa (Vega)

Kennedy Slide of 1962 (Flash Crash of 1962)

Kimchi Bonds

Lambda (Options)

Land

Last In First Out Method (LIFO)

Last Price

Lease

Leaseholds

Leg (Options)

Level 1 Assets

Level 2 Assets

Level 3 Assets

Leverage

Leverage Ratio

Leveraged Lease

Liabilities

Liabilities from Advance Collections

Limit Order

Limited Liability Company (LLC)

Liquid Market

Liquidating Dividend

Liquidity

Liquidity and Capital Resources

Liquidity Index

Liquidity Ratio

Liquidity Risk

Liquidity Spread

Listed Option (Exchange-Traded Option)

Lockbox Account

Long Position

Long-Term Assets to Long-Term Debt Ratio

Long-Term Debt

Long-Term Investments

Long-Term Liabilities

Long-Term Notes Payable

Loss Carryback

Loss Carryforward

Lower of Cost or Market

Lump Sum Purchase

Lump-Sum Sale of Securities

Maintenance Expense to Fixed Assets Ratio

Maintenance Margin (Maintenance Margin Requirement)

Management's Discussion and Analysis (MD&A)

Maple Bonds

Margin (Margin Requirement)

Margin Account

Margin Call

Mark-to-Management Accounting

Mark-to-Market Accounting

Mark-to-Model Accounting

Market Arbitrage

Market Capitalization

Market Capitalization to Cash Flow Ratio

Market Correction

Market Crash

Market Maker

Market Order (Unrestricted Order)

Market Peg Orders (Reverse Peg Orders)

Market Sentiment (Investor Sentiment)

Market Trend

Market Value Added

Market Value Method

Market Volatility Strategy

Market-if-Touched Orders (MIT)

Market-on-Close Orders (MOC)

Market-on-Open Orders (MOO)

Marketable Debt Securities

Marketable Equity Securities

Marketable Securities

Marketable Securities: Available-for-Sale

Marketable Securities: Held-to-Maturity

Marketable Securities: Trading

Married Put

Matching Principle

Material Information

Materiality Constraint

Matrioshka Bonds

Midpoint Peg Orders

Mine Safety Disclosures

Minimum Lease Payment

Mixed Lot Orders

Modified Accelerated Cost Recovery System (MACRS)

Momentum Strategy (Momentum Investing)

Monday Effect

Monetary Items: Assets and Liabilities

Monthly Income Preferred Stock (MIPS)

Mortgage Notes

MSCI U.S. Large Cap 300 Index

MSCI U.S. Large Cap Growth Index

MSCI U.S. Large Cap Value Index

MSCI U.S. Mid Cap 450 Index

MSCI U.S. Mid Cap Growth Index

MSCI U.S. Mid Cap Value Index

MSCI U.S. Prime Growth Index

MSCI U.S. Prime Market 750 Index

MSCI U.S. Prime Value Index

MSCI U.S. Small Cap 1750 Index

MSCI U.S. Small Cap Growth Index

MSCI U.S. Small Cap Value Index

Naked Call

Naked Option (Uncovered Option)

Naked Put (Uncovered Put)

NASDAQ 100 Index

NASDAQ Capital Market Composite

NASDAQ Composite

NASDAQ Computer Index

NASDAQ Financial-100

NASDAQ Global Market Composite

NASDAQ Global Select Market Composite

NASDAQ OMX 100 Index

National Best Bid (NBB)

National Best Offer (NBO)

Near-the-Money (Close-to-the-Money Options)

Net Change Method

Net Income

Net Income Percentage

Net Operating Loss

Net Sales

Net Sales on Credit

Net Worth

New York Mercantile Exchange (NYMEX)

Ninety Ten Investment Strategy (90 - 10 Investment Strategy)

No-Par Stock

Non-Equity Option

Nonmonetary Items: Assets and Liabilities

Nonpublic Information

Nonreciprocal Transfers

Normal Yield Curve

Not-Held Orders (NH Orders)

Notes Payable

Notes Receivable

Notes to Financial Statements

NYSE 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 Effect

Odd Lot Orders

Off-Balance-Sheet Financing

On-Floor Orders

One-Cancels-All Orders (OCA)

One-Cancels-the-Other Orders (OCO)

One-Triggers-the-Other Orders (OTO)

Online Brokerage House

Open Interest

Open Outcry

Opening Transaction

Operating Assets Ratio

Operating Cash Flow (OCF)

Operating Expense Ratio

Operating Expenses (OpEx)

Operating Income

Operating Income to Sales Ratio

Operating Lease

Operating Leverage Ratio

Operating Profit Margin

Option Buyer (Option Holder)

Option Class

Option Cycle

Option Writer (Option Seller)

Options Clearing Corporation (OCC)

Order Book (Continuous Book)

Order Imbalance (Imbalance of Orders)

Order Protection Rule (Rule 611)

Ordinary Annuity

Organization Costs

Originating and Reversing Differences

Other Postemployment Benefits (OPEB)

Out-of-the-Money (OTM Options)

Outside Director

Outstanding Checks

Over-the-Counter Market (OTC)

Overhead Rate

Overhead to Cost of Sales Ratio

Overwriting (Options)

Owner's Equity

Ownership Interest

Paid in Capital

Panda Bonds

Par Value

Par Value Stock

Parenthetical Explanations

Participating Convertible Preferred Stock (PCP)

Participating Preferred Stock

Partnership

Passive Funds (Passive Management)

Passive Management

Payment for Order Flow

Payment-in-Kind Bonds (PIK Bonds)

Pending Litigation, Claims and Assessments

Pension Expense

Pension Interest Cost

Pension Obligation

Pension Plan Assets

Pension Plans: Funded Status

Pension Service Cost

Percentage-of-Completion Method

Permanent Differences

Physical Delivery

Pin Risk (Options)

Portfolio Insurance

Position Trading

Post Balance Sheet Events

Posting to the Ledger

Pre-Market Stock Trading

Preferred Equity Redemption Stock (PERC)

Preferred Stock

Preferred Stock to Stockholder's Equity

Premiums and Coupons Offered to Customers

Prepaid Expense

Preservation of Capital

Pretax Margin

Price Improvement

Price to Book Ratio

Price to Earnings Ratio (P/E)

Price to Sales Ratio

Price Weight Index

Primary Peg Orders (Regular Peg Orders)

Primary Securities Market

Prior Period Adjustments

Private Investments in Public Entities (PIPE)

Profit per Person (FTE)

Program Trading

Projected Benefit Obligation (PBO)

Promissory Note

Property Dividend

Property Rights

Property, Plant, and Equipment

Property, Plant, and Equipment Disclosures

Proportional Method

Protective Index Collars

Protective Puts

Prudent Cost Concept

Purchase Discounts Missed Ratio

Purchase Discounts Ratio

Put Option

Quality of Earnings

Quality of Earnings Ratio

Quantitative Trading (Quantitative Investing)

Quick Assets

Quick Ratio

Quote Stuffing

Reacquisition of Debt

Reacquisition of Shares

Real and Nominal Accounts

Real Estate Funds

Receivables

Receivables to Sales Ratio

Recognition of Notes Receivable

Reconciliation of Bank Balances

Recoverable Amounts

Recoverable Reserves

Recovery of Investment Test (90% Test)

Refundable Deposits

Registered and Bearer Bonds

Regular Trading Hours (Standard Trading Hours)

Regulation SHO

Regulatory Assets

Regulatory Liabilities

Reinstallations and Rearrangements

Related-Party Transactions

Repairs to Property, Plant, and Equipment

Research and Development Costs

Reserve Recognition Accounting

Resistance

Restricted Cash and Compensating Balances

Retail Fund

Retail Investor (Individual Investor)

Retail Method

Retained Earnings

Retained Earnings to Stockholder's Equity

Retirement of Treasury Stock

Return on Assets (ROA)

Return on Assets Employed

Return on Equity (ROE)

Return on Infrastructure Employed (ROIE)

Return on Investment (ROI)

Return on Operating Assets

Return on Pension Plan Assets

Revenue

Revenue Bonds

Revenue Break-Even Point

Revenue from Bartering

Revenue from Investments in Stock

Revenue Margin of Safety (Sales Margin of Safety)

Revenue per Employee

Revenue Recognition Principle

Revenue Recognition: After Delivery

Revenue Recognition: Before Delivery

Revenue Recognition: During Production

Revenue Recognition: Point of Sale

Revenue to Stock Price Ratio

Revenue-Anticipation Note (RAN)

Reversing Entry

Risk of Ruin (Probability of Ruin)

Risky Asset Conversion Ratio

Round Lot Orders (Even Lot Orders)

Russell 1000 Growth Index

Russell 1000 Index

Russell 1000 Value Index

Russell 2000 Growth Index

Russell 2000 Index

Russell 2000 Value Index

Russell 2500 Growth Index

Russell 2500 Index

Russell 2500 Value Index

Russell 3000 Growth Index

Russell 3000 Index

Russell 3000 Value Index

Russell 3000E (Extended) Index

Russell MicroCap Index

Russell MidCap Index

Russell Top 200 Growth Index

Russell Top 200 Index

Russell Top 200 Value Index

Russell Top 50 Mega Cap Index

S&P 100 Index

S&P 1000 Composite Growth

S&P 1000 Composite Value

S&P 1000 Index

S&P 1000 Pure Growth

S&P 1000 Pure Value

S&P 1500 Composite Growth

S&P 1500 Composite Pure Growth

S&P 1500 Composite Pure Value

S&P 1500 Composite Value

S&P 1500 Index

S&P 400 Mid Cap Index (S&P 400)

S&P 500 Index

S&P 500 Top 50

S&P 600 Index (SmallCap 600)

S&P 900 Composite Growth

S&P 900 Composite Value

S&P 900 Index

S&P 900 Pure Growth

S&P 900 Pure Value

S&P Completion Index (S&P CI)

S&P Total Market Index (S&P TMI)

Safe Harbor

Sale of Property, Plant, and Equipment

Sales Backlog Ratio

Sales Expense to Sales Ratio

Sales Margin (Contribution Margin)

Sales per Employee Ratio

Sales Returns and Allowances

Sales Returns to Gross Sales Ratio

Sales to Administrative Expense Ratio

Sales to Current Assets Ratio

Sales to Equity Ratio

Sales to Fixed Assets Ratio

Sales to Inventory Ratio

Sales to Working Capital

Sales to Working Capital Ratio

Samurai Bonds

Santa Claus Rally

Scale Orders

Scalping (Securities Trading)

Scrip Dividend

Secondary Securities Market

Section 83(b) Elections

Sector Funds

Self-Constructed Assets

Self-Insurance Contingencies and Disclosures

Sell Plus Orders

Sell-Side Analyst (Equities Research Analyst)

Seller's Market

Selling General and Administrative Expense (SG&A)

Service Life

Service Transaction Costs

Shibosai Bonds

Shogun Bonds (Geisha Bonds)

Short Position

Short-Term Debt to Long-Term Debt Ratio

Short-Term Investments

Short-Term Paper

Silver Thursday

Simple Interest

Small Order Execution System (SOES)

Sole Proprietorship

Sources of Equity

Special Allowance Accounts

Special Funds

Special Journals

Special Sales Agreements

Speculative-Grade Bonds (Junk Bonds)

Stale Price Arbitrage

Statement of Operations

Statement of Retained Earnings

Statistical Arbitrage

Steep Yield Curve

Stock Appreciation Rights and Phantom Stock Plans

Stock Compensation Plans

Stock Dividend

Stock Exchange Specialist

Stock Grants and Awards

Stock Issuance Costs

Stock Options to Common Shares Ratio

Stock Rights

Stock Warrants

Stockholders' Equity

Stop Order (Stop-Loss Order)

Straight Line Depreciation

Strategic Asset Allocation (SAA)

Strong Buy (Analyst Recommendation)

Strong Sell (Analyst Recommendation)

Subscribed Stock

Suckers' Rally (Bear Market Bounce)

Sum of the Years Digits Depreciation

Super Display Book (SDBK)

Support

Supporting Schedules

Swing Trading

Switch Orders (Swap Orders)

Tactical Asset Allocation (TAA)

Tangible Assets

Tangible Book Value

Target Date Funds (Lifecycle Funds)

Tax-Anticipation Note (TAN)

Taxable Equivalent Yield

Technical Analysis

Technical Rally

Term and Serial Bonds

Tick Size

Time Decay (Theta Decay)

Time-in-Force Orders

Times Interest Earned

Times Preferred Dividends Earned

Times Preferred Dividends Earned Ratio

Timing Differences

Tipping (Insider Trading)

Tortoise Rally

Total Debt to Total Assets Ratio

Total Reinvestment Rate

Tracking Error (Active Risk)

Trade Discount

Trademarks and Franchises

Trading Pit

Trailing If-Touched Orders

Trailing Stop Orders

Transaction Costs (Options)

Transaction Error Rate

Transactions Processed per FTE

Transfer of Ownership Test

Travel Advance

Treasury Shares Accounted for at Cost

Treasury Shares Accounted for at Par

Treasury Stock

Trial Balance

Unappropriated Retained Earnings

Uncollectible Accounts Receivable

Underlying Asset (Underlying Security)

Underperform (Analyst Recommendation)

Unearned Revenue

Unguaranteed Residual Value

Units of Output Depreciation

Unusual Gains or Losses

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