A priori probability A probability based on logical analysis rather than on observation or personal judgment.
Abnormal return The amount by which a security’s actual return differs from its expected return, given the security’s
risk and the market’s return.
Absolute advantage A country’s ability to produce a good or service at a lower absolute cost than its trading partner.
Absolute dispersion The amount of variability present without comparison to any reference point or benchmark.
Absolute frequency The number of observations in a given interval (for grouped data).
Accelerated book build An offering of securities by an investment bank acting as principal that is accomplished in only
one or two days.
Accelerated methods Depreciation methods that allocate a relatively large proportion of the cost of an asset to the early years of the asset’s useful life.
Account With the accounting systems, a formal record of
increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense.
Accounting costs Monetary value of economic resources used in performing an activity. These can be explicit, outof-pocket, current payments, or an allocation of historical payments (depreciation) for resources. They do not include
implicit opportunity costs.
Accounting profit Income as reported on the income statement, in accordance with prevailing accounting standards,
before the provisions for income tax expense. Also called
income before taxes or pretax income.
Accounts payable Amounts that a business owes to its vendors for goods and services that were purchased from them but which have not yet been paid.
Accounts receivable Amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Also called commercial receivables or trade receivables.
Accounts receivable turnover Ratio of sales on credit to the average balance in accounts receivable.
Accrued expenses Liabilities related to expenses that have been incurred but not yet paid as of the end of an accounting period—an example of an accrued expense is rent that has been incurred but not yet paid, resulting in a liability
“rent payable.” Also called accrued liabilities.
Accrued interest Interest earned but not yet paid.
Accrued revenue Revenue that has been earned but not yet billed to customers as of the end of an accounting period.
Accumulated depreciation :-An offset to property, plant, and equipment (PPE) reflecting the amount of the cost of PPE that has been allocated to current and previous accounting periods.
Acid-test ratio A stringent measure of liquidity that indicates a company’s ability to satisfy current liabilities with its most liquid assets, calculated as (cash + short-term marketable
investments + receivables) divided by current liabilities.
Abnormal return The amount by which a security’s actual return differs from its expected return, given the security’s
risk and the market’s return.
Absolute advantage A country’s ability to produce a good or service at a lower absolute cost than its trading partner.
Absolute dispersion The amount of variability present without comparison to any reference point or benchmark.
Absolute frequency The number of observations in a given interval (for grouped data).
Accelerated book build An offering of securities by an investment bank acting as principal that is accomplished in only
one or two days.
Accelerated methods Depreciation methods that allocate a relatively large proportion of the cost of an asset to the early years of the asset’s useful life.
Account With the accounting systems, a formal record of
increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense.
Accounting costs Monetary value of economic resources used in performing an activity. These can be explicit, outof-pocket, current payments, or an allocation of historical payments (depreciation) for resources. They do not include
implicit opportunity costs.
Accounting profit Income as reported on the income statement, in accordance with prevailing accounting standards,
before the provisions for income tax expense. Also called
income before taxes or pretax income.
Accounts payable Amounts that a business owes to its vendors for goods and services that were purchased from them but which have not yet been paid.
Accounts receivable Amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Also called commercial receivables or trade receivables.
Accounts receivable turnover Ratio of sales on credit to the average balance in accounts receivable.
Accrued expenses Liabilities related to expenses that have been incurred but not yet paid as of the end of an accounting period—an example of an accrued expense is rent that has been incurred but not yet paid, resulting in a liability
“rent payable.” Also called accrued liabilities.
Accrued interest Interest earned but not yet paid.
Accrued revenue Revenue that has been earned but not yet billed to customers as of the end of an accounting period.
Accumulated depreciation :-An offset to property, plant, and equipment (PPE) reflecting the amount of the cost of PPE that has been allocated to current and previous accounting periods.
Acid-test ratio A stringent measure of liquidity that indicates a company’s ability to satisfy current liabilities with its most liquid assets, calculated as (cash + short-term marketable
investments + receivables) divided by current liabilities.
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