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E as the fifth letter of a
E&O INSURANCE is an errors and omissions,
E&OE is a British acronym that stands
E&P is Earnings and Profits.
E.C. (EUROPEAN COMMUNITY or EUROPEAN COMMON MARKET)
EA is Enrolled Agent (IRS designation).
EARN-OUT refers to an additional payment in
EARNED INCOME is that income realized by
EARNED SURPLUS see RETAINED EARNINGS.
EARNING ASSET is an asset which provides
EARNING CAPACITY is the net average earnings
EARNING CAPACITY, LOSS OF
EARNING CAPACITY, LOSS OF 'Loss of earning
EARNING POWER is earnings before interest and
EARNING QUALITY is best determined through the
EARNINGS is a term that refers to
EARNINGS BEFORE TAXES
EARNINGS BEFORE TAXES see PROFIT BEFORE TAXES.
EARNINGS FROM OPERATIONS
EARNINGS FROM OPERATIONS (EFO) represent earnings before
EARNINGS MANAGEMENT occurs when managers use judgment
EARNINGS PER SHARE
EARNINGS PER SHARE (EPS) is either: a.
EARNINGS RETENTION is the proportion of net
EATING STOCK is when an underwriter can't
EBIAT is Earnings Before Interest After Taxes.
EBIDA is Earnings Before Interest, Depreciation And
EBIT is Earnings Before Interest and Tax.
EBITDA means Earnings Before Interest, Taxes, Depreciation
EBITDARM is an acronym for Earnings Before
ECONOMETRICS literally means economic measurement. It is
ECONOMIC and MONETARY UNION
ECONOMIC and MONETARY UNION (EMU) is the
ECONOMIC BOOK VALUE
ECONOMIC BOOK VALUE (EBV) allows for a
ECONOMIC DEPRECIATION is the decline in real
ECONOMIC ENTITY accounting concept that provides context
ECONOMIC EVENT is the transfer of control
ECONOMIC EXPOSURE, in foreign exchange, is the
ECONOMIC INCOME is the maximum amount that
ECONOMIC LIFE is the time period over
ECONOMIC ORDER QUANTITY
ECONOMIC ORDER QUANTITY is the order quantity
ECONOMIC PROFITS is the difference between the
ECONOMIC RESOURCES is the profitable extraction or
ECONOMIC SUBSTANCE refers to the application of
ECONOMIC VALUE (EV) is the value of
ECONOMIC VALUE ADDED
ECONOMIC VALUE ADDED (EVA) measures the difference
ECONOMICALLY FEASIBLE means that the benefit of
ECONOMIES OF SCALE
ECONOMIES OF SCALE is based upon the
EDGAR is Electronic Data Gathering, Analysis, and
EDI see Electronic Data Interchange.
EDIT CHECKS are reasonableness, validity, limit, and
EDP see Electronic Data Processing.
EEO is Equal Employment Opportunity or Equal
EF&L is Errors, Fines and Losses.
EFFECTIVE DATE OF INTEREST
EFFECTIVE DATE OF INTEREST is the market
EFFECTIVE INTEREST RATE
EFFECTIVE INTEREST RATE is the cost of
EFFECTIVE INTERNAL CONTROL
EFFECTIVE INTERNAL CONTROL is reasonable assurance that
EFFECTIVE MATURITY is the date used in place
EFFECTIVE TAX RATE
EFFECTIVE TAX RATE is the net rate
EFFECTIVENESS is producing a desired outcome. An
EFFICIENCY is the ratio of the output
EFFICIENT MARKET THEORY
EFFICIENT MARKET THEORY is the hypothesis that
EFFORT-EXPENDED METHOD measures the percentage of labor
EFO see EARNINGS FROM OPERATIONS.
EFT see ELECTRONIC FUNDS TRANSFER.
EFTS is Electronic Fund Transfer System.
EI&DO is Extraordinary Items and Discontinued Operations.
EITF see EMERGING ISSUES TASK FORCE.
EKUELE is a currency of Equatorial Guinea.
ELECTRONIC DATA INTERCHANGE
ELECTRONIC DATA INTERCHANGE (EDI) is the use
ELECTRONIC DATA PROCESSING
ELECTRONIC DATA PROCESSING (EDP) is the processing of
ELECTRONIC FUNDS TRANSFER
ELECTRONIC FUNDS TRANSFER is a payment executed
ELIGIBLE is a security for which one
ELIMINATION is the the act of removing
EMALANGENI is a currency of Swaziland.
EMBEZZLEMENT is the fraudulent appropriation and personal
EMC (EXPORT MANAGEMENT COMPANY) is a private
EMERGING ISSUES TASK FORCE
EMERGING ISSUES TASK FORCE (EITF) was formed
EMI is Equal Monthly Installments (finance/business).
EMPLOYED, generally, is having your services engaged
EMPLOYEE BENEFITS is non-wage compensation provided to
EMPLOYEE COMPENSATION is wage and salary payments
EMPLOYEE STOCK OWNERSHIP PLAN
EMPLOYEE STOCK OWNERSHIP PLAN (ESOP) is an
EMU see Economic and Monetary Union.
ENCRYPTION is the scrambling of data so
ENCUMBERED is when an asset is owned
ENCUMBRANCE is a) a right or interest
ENDING INVENTORY is inventory at the end
ENDORSE, depending upon usage, can be: a.
ENDORSEMENT, dependent upon usage, can be: a.
ENDOWMENT is a permanent fund where gifts
ENDOWMENT POLICY is a combination of life
ENGAGEMENT LETTER is a letter that represents
ENGINEERED COSTS are those costs having a
ENHANCED DISCLOSURE, in securities, is an in-depth
ENROLLED AGENT (EA) is any individual who is
ENTERED see JOURNAL ENTRY.
ENTERPRISE is an organization created for business
ENTERPRISE RESOURCE PLANNING
ENTERPRISE RESOURCE PLANNING (ERP) is an information
ENTERPRISE RISK MANAGEMENT (ERM)
ENTERPRISE RISK MANAGEMENT (ERM) identifies risks and
ENTERPRISE VALUE (EV) is a measure of
ENTERPRISE ZONE is a depressed neighborhood, usually
ENTITY, in business, is a separate or
ENTITY ASSUMPTION is the assumption that financial
ENTITY BOUNDARY is that which is legally
ENTITY CONCEPT is the concept that financial
ENTITY THEORY is where a legal entity
ENTREPRENEUR is the person who assumes the
ENTRY see JOURNAL ENTRY.
ENVIRONMENT, in an accounting control assessment, is
EOM is End of Month.
EOQ is Economic Order Quantity.
EOY is End Of Year.
EOZ is Environmental Opportunity Zone or Economic
EPS see EARNINGS PER SHARE.
EPU see EQUIVALENT UNIT OF PRODUCTION.
EQUILIBRIUM POINT is one of the fundamental
EQUIPMENT is generally determined by the meeting
EQUIPMENT LOAN is a loan used for
EQUIPMENT TRUST CERTIFICATE
EQUIPMENT TRUST CERTIFICATE is a bond that is secured
EQUITY is, normally, ownership or percentage of
EQUITY ACCOUNTING is the practice of showing
EQUITY CAPITAL is a form of financing
EQUITY FINANCING is a method of an
EQUITY FUND is a mutual fund whose
EQUITY FUNDING see EQUITY CAPITAL.
EQUITY HOLDING is a holding of the
EQUITY INSTRUMENT covers any share (or part
EQUITY METHOD is a method of accounting
EQUITY MULTIPLIER (EM) shows the amount of
EQUITY NET CASH FLOWS
EQUITY NET CASH FLOWS is those cash
EQUITY OFFERING see EQUITY CAPITAL.
EQUITY RISK PREMIUM
EQUITY RISK PREMIUM is a rate of
EQUITY SHARE is a. a share or
EQUITY SHARE CAPITAL
EQUITY SHARE CAPITAL is capital raised by
EQUITY-TO-ASSET RATIO expresses the proportion of total
EQUIVALENT UNIT OF PRODUCTION
EQUIVALENT UNIT OF PRODUCTION (EPU) is based
ERISA, in the U.S., refers to the
ERM see Enterprise Risk Management.
ERP can mean either Enterprise Resource Planning
ERROR is unintentional misstatements or omissions in
ERROR OF COMISSION
ERROR OF COMISSION is an error that
ERROR OF OMISSION
ERROR OF OMISSION is an error which
ERROR OF ORIGINAL ENTRY
ERROR OF ORIGINAL ENTRY, in accounting, occurs
ERROR OF PRINCIPLE
ERROR OF PRINCIPLE, in accounting, occurs when
ESCHEAT is the reversion of property to
ESCROW ACCOUNT see TRUST ACCOUNT.
ESCUDO is a currency of Chile, Mozambique, and
ESOP see Employee Stock Ownership Plan.
ESTATE is the entire group of assets
ESTATE TAXES are the Federal taxes levied
ESTIMATION SAMPLING is sampling to estimate the
ET is Earliest Time.
ETC (EXPORT TRADING COMPANY) is a private
ETHICAL STANDARDS, in accounting, is a written
ETHICS, in business, are moral and professional
EURO is a currency of selected European
EUROBOND see GLOBAL BOND.
EUROCURRENCY is currency held by banks, corporations
EUROIZATION is the use of the euro
EV (economic value) is the value of
EVA see ECONOMIC VALUE ADDED.
EVENT RISK is the risk that the
EVIDENCE, in accounting, includes written and electronic information
EX is not including or without, e.g.
EX-DIVIDEND DATE is the first date a stock
EX-FACTORY is where a sellers responsibility ends
EX-WORKS see EX-FACTORY.
EXAMINATION, in an audit, is evaluating the
EXAMINE is an audit procedure to critically
EXCEPT FOR is a qualified opinion. An
EXCEPTIONAL ITEMS are material items which derive
EXCESS EARNINGS is that amount of anticipated
EXCESS EARNINGS METHOD
EXCESS EARNINGS METHOD is a specific way
EXCESS OF REVENUE OVER EXPENSES
EXCESS OF REVENUE OVER EXPENSES in the
EXCHANGE is a. a workplace for buying
EXCHANGE RATE is the rate at which
EXCHANGE RATE EFFECTS
EXCHANGE RATE EFFECTS is the effect on
EXCHANGE RATE MECHANISM
EXCHANGE RATE MECHANISM (ERM) is the precursor
EXCHANGE RATE RISK
EXCHANGE RATE RISK, in foreign exchange, is
EXCISE TAX is a tax imposed by
EXECUTE is to carry out an internal
EXECUTOR is a legal entity, frequently an
EXEMPT is being freed from or not
EXEMPTED SECURITY is a security that is exempted
EXERCISE, in business or law, to make
EXISTENCE, in accounting, deals with whether assets
EXISTING USE VALUE
EXISTING USE VALUE (EUV) is the price
EXPECTATION GAP, in accounting, is the gap
EXPECTED ANNUAL CAPACITY
EXPECTED ANNUAL CAPACITY is the planned activity
EXPECTED VALUE OF PERFECT INFORMATION
EXPECTED VALUE OF PERFECT INFORMATION (EVPI) is
EXPENDABLE is something that can be used
EXPENDABLE NET ASSETS
EXPENDABLE NET ASSETS are those assets not
EXPENDABLE TRUST FUND
EXPENDABLE TRUST FUND is a governmental fiduciary
EXPENDITURE is a cost incurred in the
EXPENSE is the amount of assets or
EXPENSES are the daily costs incurred in
EXPIRATION DATE is the date on which
EXPIRED EXPENSE is an expense having come
EXPLANATORY, in accounting, is a paragraph added
EXPLICITLY is something fully and clearly expressed,
EXPLORATORY RESEARCH is a method used when
EXPORT BROKER is an entity that brings
EXPORT DECLARATION is the official paperwork required
EXPORT LICENSE is the governmentally issued legal
EXPOSURE, generally, is the extent to which
EXPOSURE DRAFT is a proposed statement of
EXPROPRIATION is the taking of property or
EXTEND, in math, means to multiply one
EXTENSION is a. In options, the expiration
EXTENSION RISK, with mortgage-backed securities, is the
EXTENSION SWAP is selling one security and purchasing
EXTERNAL is from or between other countries,
EXTERNAL AUDIT is an audit conducted by
EXTERNAL AUDITOR is an auditor, usually working
EXTERNAL DEBT is the total private and
EXTERNAL ENVIRONMENT is factors (conditions, trends, and
EXTINGUISHMENT OF DEBT
EXTINGUISHMENT OF DEBT is the debtors satisfaction
EXTRAORDINARY EXPENSE see EXTRAORDINARY ITEMS.
EXTRAORDINARY ITEMS are material items that are
EXTRATERRITORIAL INCOME EXCLUSION
EXTRATERRITORIAL INCOME EXCLUSION is the amount excluded
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