finance

finance glossary and dictionary full

Zero

Working capital

Working capital cycle

Weighted average cost of capital (“WACC”)

Window dressing

Work in progress

Variance

Variance analysis

Venture capital

Turnover

Urgent Issues Task Force

Variable cost

Sunk cost

Taxable profits

True and fair view

Straight

Subsidiary business

Standard cost

Stocks

Stock turnover

Stock valuation

Short

Stakeholder theory

Share premium account

Shareholder

Shareholder value

Segmental reporting

Sensitivity analysis

Share capital

Sale and leaseback

Scrip dividend

Secured creditor

Risk capital

Revenue expenditure

Rights issue

Retained profits

Return on capital employed

Return on equity

Quick ratio

Ratio analysis

Residual value

Public limited company (“PLC”)

Put option

Prudence

Profit centre

Provisions

Prepayments

Present value

Profit and loss account

Profit before tax (“PBT”)

Post balance sheet events

Preference shares

Preferential creditor

Overtrading

Payback

Overdraft financing

Overhead

Overhead absorption rate

Opportunity cost

Options

Ordinary shares

Operating margin

Operating profit

Operational gearing

Operating lease

Non

Operating cycle

Net book value

Net present value (“NPV”)

New issues

Net assets per share

Net current assets

Mezzanine debt

Minority interests

Net assets

Merchant banks

Materiality

Memorandum of association

Marginal cost

Marginal costing

Matching concept

Long

Management accounting

Management buy

Liquid resources

Liquidity ratios

Loan stock

Limiting factor

Liquidation

Liquidator

Leasing

Liabilities

Limited liability company

Invoice discounting

Job costing

Last in first out (“LIFO”)

Investment appraisal

Internal control

Internal rate of return (“IRR”)

Insolvency

Interest cover

Internal audit

Hire purchase

Historical cost concept

Indirect cost

Gross margin

Gross profit

Goodwill

Gearing ratio

Going concern

Fixed cost

Forward currency transaction

Gearing

First in first out (“FIFO”)

Fixed assets

Fixed charge

Panel

Financial Reporting Standards

Finished goods

Financial management

Financial Reporting Council

Financial Reporting Review

Finance lease

Financial accounting

Financial intermediary

Export credit insurance

Extraordinary items

Factoring

Exceptional items

Environmental reporting

Equity shares

Economic order quantity (“EOQ”)

Useful economic life

Employee share ownership plan (“ESOP”)

Due diligence

Earnings per share

EBITDA

Double entry bookkeeping

Doubtful debt

Dividends

Dividend cover

Dividend policy

Directors

Discounted cash flow

Discount rate

Depreciation provision

Direct cost

Director

Debtors

Deep discount bonds

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