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Dictonary of financial and business terms

  • Abandonment option
  • Abnormal returns
  • Absolute priority
  • Accelerated cost recovery system (ACRS)
  • Accelerated depreciation
  • Accounting exposure
  • Accounting earnings
  • Accounting insolvency
  • Accounting liquidity
  • Accounts payable
  • Accounts receivable
  • Accounts receivable turnover
  • Accretion (of a discount)
  • Accrual bond
  • Accrued interest
  • Accumulated Benefit Obligation (ABO)
  • Acid-test ratio
  • Acquiree
  • Acquirer
  • Acquisition of assets
  • Acquisition of stock
  • Act of state doctrine
  • Active
  • Active portfolio strategy
  • Actuals
  • Additional hedge
  • Adjustable rate preferred stock (ARPS)
  • Adjusted present value (APV)
  • Administrative pricing rules
  • Advance commitment
  • Adverse selection
  • Affirmative covenant
  • After-tax profit margin
  • After-tax real rate of return
  • Agencies
  • Agency bank
  • Agency basis
  • Agency cost view
  • Agency costs
  • Agency pass-throughs
  • Agency problem
  • Agency theory
  • Agent
  • Aggregation
  • Aging schedule
  • All equity rate
  • All or none
  • All-equity rate
  • All-in cost
  • All-or-none underwriting
  • Alpha
  • Alpha equation
  • Alternative mortgage instruments
  • American Depositary Receipts (ADRs)
  • American option
  • American shares
  • American Stock Exchange (AMEX)
  • American-style option
  • Amortization
  • Amortization factor
  • Amortizing interest rate swap
  • Analyst
  • Angels
  • Announcement date
  • Annual fund operating expenses
  • Annual percentage rate (APR)
  • Annual percentage yield (APY)
  • Annual report
  • Annualized gain
  • Annualized holding period return
  • Annuity
  • Annuity due
  • Annuity factor
  • Annuity in arrears
  • Anticipation
  • Antidilutive effect
  • Appraisal ratio
  • Appraisal rights
  • Appropriation request
  • Arbitrage
  • Arbitrage Pricing Theory (APT)
  • Arbitrage-free option-pricing models
  • Arbitrageurs
  • Arithmetic average (mean) rate of return
  • Arithmetic mean return
  • Arms index
  • Arm's length price
  • ARMs Adjustable rate mortgage.
  • Articles of incorporation
  • Asian currency units (ACUs)
  • Asian option
  • Ask
  • Ask price
  • Asset
  • Asset/equity ratio
  • Asset/liability management
  • Asset activity ratios
  • Asset allocation decision
  • Asset-backed security
  • Asset-based financing

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