ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY

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DCF Definition

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DCF is Discounted Cash Flow.

 

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ACCOUNTING RECORDS are the records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers; journal entries and other adjustments to the financial statements that are not reflected in journal entries; and records, such as work sheets and spreadsheets, supporting cost allocations, computations, reconciliations, and disclosures.

REMARKETED PREFERRED STOCK is a preferred stock issues­-auction-rate preferred stock, e.g., where the dividend is set by a single marketing agent rather than through a Dutch Auction process.


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