Header Ads

Part 2: Dictionary of Accounting, Finance & Business Terms


http://riazacademy.blogspot.com/

16. Accumulated Benefit Obligation (ABO): An approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. 
17. Acid-test ratio: Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid items to current liabilities.
18. Acquiree: A firm that is being acquired.
19. Acquirer: A firm or individual that is acquiring something.
20. Acquisition of assets: A merger or consolidation in which an acquirer purchases the selling firm's assets.

21. Acquisition of stock: A merger or consolidation in which an acquirer purchases the acquiree's stock.
22. Acquisition of stock: A merger or consolidation in which an acquirer purchases the acquiree's stock.
23. Act of state doctrine: This doctrine says that a nation is sovereign within its own borders and its domestic actions may not be questioned in the courts of another nation.
24. Active: A market in which there is much trading.
25. Active portfolio strategy: A strategy that uses available information and forecasting techniques to seek a better performance than a portfolio that is simply diversified broadly. Related: passive portfolio strategy.
26. Actuals: The physical commodity underlying a futures contract. Cash commodity, physical.
27. Additional hedge: A protection against borrower fallout risk in the mortgage pipeline.
28. Adjustable rate preferred stock (ARPS): Publicly traded issues that may be collateralized by mortgages and MBSs.
29. Adjusted present value (APV): The net present value analysis of an asset if financed solely by equity (present value of un-levered cash flows), plus the present value of any financing decisions (levered cash flows). In other words, the various tax shields provided by the deductibility of interest and the benefits of other investment tax credits are calculated separately. This analysis is often used for highly leveraged transactions such as a leverage buy-out.
30. Administrative pricing rules: IRS rules used to allocate income on export sales to a foreign sales corporation.


No comments

Thanks for Your Precious Words :)