Our investing dictionary contains definitions for hundreds of words related to the subject areas of investing, mutual funds, and stocks.
Ability to Pay (Financial Capacity)
Account in-Trust (In-Trust Account)
Accounting Events and Transactions
Accounting Standards Pronouncements
Accounts Receivable (Receivables)
Accredited Investor (Sophisticated Investor)
Accreting Principal Swap (Accumulation Swap)
Accumulate (Analyst Recommendation)
Accumulated Benefit Obligation (ABO)
Accumulated Depreciation to Fixed Assets Ratio
Accumulated Other Comprehensive Income
Acquisition Cost (Total Cost of Acquisition)
Active Funds (Active Management)
Additions to Property, Plant, and Equipment
Adjustable Rate Preferred Stock (ARPS)
Advance / Decline Line (A/D Line)
Advance / Decline Ratio (A/D Ratio)
Advanced Computerized Execution System (ACES)
After-Hours Stock Trading (AHT)
Against the Box (Selling Short Against the Box)
Aggressive Growth Fund (Aggressive Allocation)
Aggressive Investment Strategy
All Equities Investment Strategy (100% Equities Investment Strategy)
Allowance for Doubtful Accounts
Alternative Delivery Procedure (ADP)
Amortization of Prior Service Cost
Appropriated Retained Earnings
Arbitrage Bonds (Municipal Bond Arbitrage)
Asset Retirement Obligation (ARO)
Assignment of Accounts Receivable
Associated Press Municipal Bond Index
Auction Rate Preferred Stock (Auction Market Preferred Stock)
Average Receivable Collection Period
Backspread (Reverse Ratio Spread)
Book Value per Share Alternative
Brokerage House (Brokerage Firm)
Calendar Spread (Horizontal Spread)
Capitalization Weight (Cap Weight)
Cash Flow from Operations Ratio
Cash Flow to Debt Payments Ratio
Cash Flow to Fixed Asset Requirements Ratio
Cash Receipts to Billed Sales Ratio
Cash to Current Liabilities Ratio
Cash to Net Working Capital Ratio
Casualty Insurance Gains and Losses
CBOE NASDAQ 100 BuyWrite Index
CBOE Russell 2000 BuyWrite Index
Change in Accounting Principle
Changes in Accounting Estimates
Clearing Firm (Clearing Broker)
Clearing House (Futures Market)
COMEX (Commodity Exchange, Inc.)
Commodity Futures Trading Commission (CFTC)
Commodity Pool (Managed Futures Funds)
Commodity Trading Advisors (CTA)
Conservative Investing Strategy
Contingent Current Liabilities
Convertible Adjustable Preferred Stock (CAPS)
Convertible Exchangeable Preferred Stock
Correction of an Error in Financial Reports
Cost Recovery Accounting Method
Costs Subsequent to Acquisition
Critical Accounting Estimates (CAE)
Cross References and Contra Items
Currency Risk (Exchange-Rate Risk)
Current Maturities of Long-Term Debt
Dark Pools (Dark Pools of Liquidity)
Days Delinquent Sales Outstanding
Declining Balance Depreciation
Deep Out-of-the-Money (Options)
Designated Order Turnaround (SuperDOT)
Determinable Current Liabilities
Discretionary Cost to Sales Ratio
Disposition of Accounts Receivable
Disposition of Property, Plant, and Equipment
Do Not Reduce Orders (DNR Orders)
Dynamic Asset Allocation (DAA)
Earnings Before Interest and Taxes (EBIT)
Economic Bubble (Market Bubble)
Effective Interest Rate or Yield
Enterprise Value to Earnings Ratio
Equipment Trust Certificate (ETC)
Equity Index (Stock Market Index)
Event Driven Strategy (Event-Driven Investing)
Excess of Cost over Fair Market Value
Exchange of Options for Options (EOO)
Exchanges of Plant, Property, and Equipment
Executive Director (Non-Executive Director)
Exercise by Exception (Automatic Exercise)
Exit Strategy (Cashing Out an Investment)
Factoring of Accounts Receivable
Failure to Deliver (Fails to Deliver)
Family of Funds (Mutual Fund Family)
Financial Accounting Standards Board (FASB)
First In First Out Method (FIFO)
Flash Crash of 2010 (Crash of 2:45)
Fringe Benefits to Salaries Expense Ratio
Fully-Diluted Earnings Per Share
Generally Accepted Accounting Principles (GAAP)
Global Funds (International Funds)
Good-Til-Canceled Orders (GTC)
Halloween Strategy (Sell in May and Go Away)
Historical Volatility (Statistical Volatility)
Immediate-or-Cancel Orders (Accept Order)
Income Funds (Fixed Income Funds)
Induced Conversions of Convertible Debt
Initial Margin (Initial Margin Requirement)
Installment Sales Accounting Method
Intercontinental Exchange (ICE)
Interest Costs During Construction
Interest Expense to Debt Ratio
Interperiod Income Tax Allocation
Intrinsic Value (Fundamental Value)
Inventory to Working Capital Ratio
Issued Shares to Authorized Shares Ratio
Kennedy Slide of 1962 (Flash Crash of 1962)
Last In First Out Method (LIFO)
Liabilities from Advance Collections
Limited Liability Company (LLC)
Liquidity and Capital Resources
Listed Option (Exchange-Traded Option)
Long-Term Assets to Long-Term Debt Ratio
Maintenance Expense to Fixed Assets Ratio
Maintenance Margin (Maintenance Margin Requirement)
Management's Discussion and Analysis (MD&A)
Market Capitalization to Cash Flow Ratio
Market Order (Unrestricted Order)
Market Peg Orders (Reverse Peg Orders)
Market Sentiment (Investor Sentiment)
Market-if-Touched Orders (MIT)
Marketable Securities: Available-for-Sale
Marketable Securities: Held-to-Maturity
Marketable Securities: Trading
Modified Accelerated Cost Recovery System (MACRS)
Momentum Strategy (Momentum Investing)
Monetary Items: Assets and Liabilities
Monthly Income Preferred Stock (MIPS)
MSCI U.S. Large Cap Growth Index
MSCI U.S. Large Cap Value Index
MSCI U.S. Mid Cap Growth Index
MSCI U.S. Prime Market 750 Index
MSCI U.S. Small Cap 1750 Index
MSCI U.S. Small Cap Growth Index
MSCI U.S. Small Cap Value Index
Naked Option (Uncovered Option)
NASDAQ Capital Market Composite
NASDAQ Global Market Composite
NASDAQ Global Select Market Composite
Near-the-Money (Close-to-the-Money Options)
New York Mercantile Exchange (NYMEX)
Ninety Ten Investment Strategy (90 - 10 Investment Strategy)
Nonmonetary Items: Assets and Liabilities
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)
One-Cancels-the-Other Orders (OCO)
One-Triggers-the-Other Orders (OTO)
Operating Income to Sales Ratio
Options Clearing Corporation (OCC)
Order Imbalance (Imbalance of Orders)
Order Protection Rule (Rule 611)
Originating and Reversing Differences
Other Postemployment Benefits (OPEB)
Out-of-the-Money (OTM Options)
Overhead to Cost of Sales Ratio
Participating Convertible Preferred Stock (PCP)
Passive Funds (Passive Management)
Payment-in-Kind Bonds (PIK Bonds)
Pending Litigation, Claims and Assessments
Percentage-of-Completion Method
Preferred Equity Redemption Stock (PERC)
Preferred Stock to Stockholder's Equity
Premiums and Coupons Offered to Customers
Primary Peg Orders (Regular Peg Orders)
Private Investments in Public Entities (PIPE)
Projected Benefit Obligation (PBO)
Property, Plant, and Equipment
Property, Plant, and Equipment Disclosures
Purchase Discounts Missed Ratio
Quantitative Trading (Quantitative Investing)
Recognition of Notes Receivable
Reconciliation of Bank Balances
Recovery of Investment Test (90% Test)
Regular Trading Hours (Standard Trading Hours)
Reinstallations and Rearrangements
Repairs to Property, Plant, and Equipment
Research and Development Costs
Reserve Recognition Accounting
Restricted Cash and Compensating Balances
Retail Investor (Individual Investor)
Retained Earnings to Stockholder's Equity
Return on Infrastructure Employed (ROIE)
Revenue from Investments in Stock
Revenue Margin of Safety (Sales Margin of Safety)
Revenue Recognition: After Delivery
Revenue Recognition: Before Delivery
Revenue Recognition: During Production
Revenue Recognition: Point of Sale
Revenue-Anticipation Note (RAN)
Risk of Ruin (Probability of Ruin)
Round Lot Orders (Even Lot Orders)
Russell 3000E (Extended) Index
S&P 1500 Composite Pure Growth
S&P 400 Mid Cap Index (S&P 400)
S&P Total Market Index (S&P TMI)
Sale of Property, Plant, and Equipment
Sales Margin (Contribution Margin)
Sales Returns to Gross Sales Ratio
Sales to Administrative Expense Ratio
Sales to Working Capital Ratio
Self-Insurance Contingencies and Disclosures
Sell-Side Analyst (Equities Research Analyst)
Selling General and Administrative Expense (SG&A)
Short-Term Debt to Long-Term Debt Ratio
Small Order Execution System (SOES)
Speculative-Grade Bonds (Junk Bonds)
Statement of Retained Earnings
Stock Appreciation Rights and Phantom Stock Plans
Stock Options to Common Shares Ratio
Strategic Asset Allocation (SAA)
Strong Buy (Analyst Recommendation)
Strong Sell (Analyst Recommendation)
Suckers' Rally (Bear Market Bounce)
Sum of the Years Digits Depreciation
Tactical Asset Allocation (TAA)
Target Date Funds (Lifecycle Funds)
Times Preferred Dividends Earned
Times Preferred Dividends Earned Ratio
Total Debt to Total Assets Ratio
Transactions Processed per FTE
Treasury Shares Accounted for at Cost
Treasury Shares Accounted for at Par
Unappropriated Retained Earnings
Uncollectible Accounts Receivable
Underlying Asset (Underlying Security)

.jpg)


