"Where Everyone Has an MBA"
Tel: (612) 246-4616
Frequently Asked Questions
- Frequently Asked Questions
- User Testimonials
Enter Search Term
Enter a term, then click the entry you would like to view.
Purchase and download Glossary
accounting terms that start with
Suggest a Term
Suggest a New Term
= required field
F appearing as the fifth letter in
F&A is Facilities and Administrative Costs (aka
F.A.S. (FREE ALONG SIDE), e.g. 'F.A.S. New
F.O.B. (FREE ON BOARD) is a transportation
F.O.R. (FREE ON RAILROAD) is where goods
FA, dependent upon usage, can mean Fixed
FACE VALUE is the value printed or
FACE-AMOUNT CERTIFICATE is a debt security issued by face
FACTOR is the proportion of the outstanding principal
FACTORING is the practice of buying debt
FACTORY OVERHEAD is the costs of operating
FAF is Financial Accounting Foundation or Financial
FAIL is the failure of a transaction to
FAIR LABOR STANDARDS ACT
FAIR LABOR STANDARDS ACT is a U.S.
FAIR MARKET VALUE
FAIR MARKET VALUE is the price at
FAIR VALUE, under GAAP, is the amount
FAIRNESS OPINION is an investment banker's professional
FANNIE MAE (FNMA) see FEDERAL NATIONAL MORTGAGE
FASB see FINANCIAL ACCOUNTING STANDARDS BOARD.
FASTBAC is First Automotive Short-Term Bonds and
FAVORABLE VARIANCE is a variance created by
FBWT, in finance, is Fund Balance With
FCIA (FOREIGN CREDIT INSURANCE ACT) is an
FCPA, in Australia and elsewhere, is Fellow
FDI is Foreign Direct Investment.
FDIC see FEDERAL DEPOSIT INSURANCE CORPORATION.
FED BOOK ENTRY
FED BOOK ENTRY is an electronic registration, transfer
FEDERAL DEPOSIT INSURANCE CORPORATION
FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC) is an agency
FEDERAL FUNDS are reserve balances that depository institutions
FEDERAL HOME LOAN MORTGAGE CORPORATION
FEDERAL HOME LOAN MORTGAGE CORPORATION (FHLMC) is
FEDERAL NATIONAL MORTGAGE ASSOCIATION
FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA) is a private
FEDERAL OPEN MARKET COMMITTEE
FEDERAL OPEN MARKET COMMITTEE (FOMC) is a 12-member
FEDERAL RESERVE SYSTEM
FEDERAL RESERVE SYSTEM (The Fed) is the central bank of
FEDERAL UNEMPLOYMENT TAX ACT
FEDERAL UNEMPLOYMENT TAX ACT (FUTA) is a
FEE ABSOLUTE see FEE SIMPLE.
FEE ACCOUNTANT is an individual who performs
FEE SCHEDULE is a schedule or list
FEE SIMPLE is absolute ownership of real
FEE SIMPLE ABSOLUTE
FEE SIMPLE ABSOLUTE see FEE SIMPLE.
FEE SIMPLE DETERMINABLE
FEE SIMPLE DETERMINABLE is a fee simple
FEEDBACK is the process in which part
FEI is Financial Executive Institute.
FEN is a currency of China.
FF&E is Furniture, Fixtures & Equipment (in
FFO - FUNDS FROM OPERATIONS is used
FGAR is Florida Government Accountability Report.
FGI see FINISHED GOODS INVENTORY.
FHLMC see FEDERAL HOME LOAN MORTGAGE CORPORATION.
FICA (FEDERAL INSURANCE CONTRIBUTIONS ACT) is the
FICTITIOUS ASSET is debit balance includes on
FICTITIOUS NAME is often referred to as
FIDDLY is requiring close attention to detail,
FIDUCIARY is a person or business (for
FIELD TRIAL is a test of the
FIELD WORK, in auditing, is the performance
FIFO (first-in, first-out) is an inventory cost
FILENAME EXTENSION is a suffix to the
FINANCE, dependent upon usage, is a. the
FINANCE CHARGE is the total dollar amount
FINANCE LEASE, typically, is a full-payout, non-cancelable
FINANCIAL ACCOUNTABILITY tells you what policies your
FINANCIAL ACCOUNTING is the area of accounting
FINANCIAL ACCOUNTING STANDARDS BOARD
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) is a
FINANCIAL ANALYSIS is analysis of a companys
FINANCIAL BUDGET is focused on capital expenditures
FINANCIAL CONSULTANT see CHARTERED FINANCIAL CONSULTANT.
FINANCIAL ENGINEERING is a process involving the
FINANCIAL EXPENSE can mean a. generally in
FINANCIAL FORECASTS are prospective financial statements that
FINANCIAL GEARING reflects any borrowing that the
FINANCIAL GUARANTEE INSURANCE
FINANCIAL GUARANTEE INSURANCE is insurance created to
FINANCIAL INCOME is that income that is
FINANCIAL INSTITUTION is an institution (public or
FINANCIAL INSTITUTION CONFIRMATION REQUEST
FINANCIAL INSTITUTION CONFIRMATION REQUEST is a confirmation
FINANCIAL LEVERAGE is the use of debt
FINANCIAL MANAGEMENT is the process of managing
FINANCIAL PLANNER is a investment professional who
FINANCIAL POSITION is the status of a
FINANCIAL PROJECTIONS are prospective financial statements that
FINANCIAL RATIO is the result of dividing
FINANCIAL RATIO ANALYSIS
FINANCIAL RATIO ANALYSIS is: a. an easy
FINANCIAL REPORT could contain financial statements, annual
FINANCIAL REPORTING FRAMEWORK
FINANCIAL REPORTING FRAMEWORK is a set of
FINANCIAL REPORTING RELEASE
FINANCIAL REPORTING RELEASE (FRR), in the U.S.,
FINANCIAL RESTRUCTURING is a process geared at
FINANCIAL RESULTS usually refers to the summary
FINANCIAL RISK is the possibility of whether
FINANCIAL SCHEDULE, contained in an audited annual
FINANCIAL STATEMENT is a written report which
FINANCIAL STATEMENT ANALYSIS
FINANCIAL STATEMENT ANALYSIS is analysis of a
FINANCIAL SYSTEM is an information system, comprised
FINANCIAL TREND ANALYSIS
FINANCIAL TREND ANALYSIS is the process of
FINANCIAL VIABILITY is the ability of an
FINANCIALS see FINANCIAL STATEMENT.
FINANCING COST is the difference between the
FINANCING MARGIN RATIO
FINANCING MARGIN RATIO (FMR) is the margin
FINISHED GOODS INVENTORY
FINISHED GOODS INVENTORY (FGI) is that portion
FINRA is Financial Industry Regulatory Authority. FINRA
FINRA REGULATION is an independent subsidiary of
FIRM is members of a business organization
FIRM QUOTATION is the requirement that a
FISCAL is belonging to the public treasury;
FISCAL LEVERAGE is the ability of a
FISCAL PERIOD is a unit of time
FISCAL POLICY is U.S. Federal policy with respect
FISCAL QUARTER is any of the four
FISCAL YEAR is the declared accounting year
FISCALIST is an economist who prefers that
FIT is Federal Income Tax.
FIXED ASSET is a long-term tangible asset
FIXED ASSET INVESTMENT
FIXED ASSET INVESTMENT see TRADE INVESTMENT.
FIXED ASSET TURNOVER
FIXED ASSET TURNOVER measures managements ability to
FIXED ASSETS are those assets of a
FIXED ASSETS (NET)
FIXED ASSETS (NET) is all property, plant,
FIXED ASSETS (NET) / NET WORTH
FIXED ASSETS (NET) / NET WORTH measures
FIXED BOND pays an income stream and
FIXED BUDGET is a budget that is
FIXED CAPITAL includes the value of the
FIXED CHARGE is those expenses incurred each
FIXED CHARGE RATIO
FIXED CHARGE RATIO is calculated: total fixed
FIXED COST is a cost that does
FIXED COSTS are operating expenses that are
FIXED DEPOSIT is a specific sum of
FIXED EXPENSES in the operation of a
FIXED FEE is a set price for
FIXED INCOME is any type of investment
FIXED OVERHEAD is those costs like rent,
FIXED RATE MORTGAGE
FIXED RATE MORTGAGE is a mortgage with level
FLAG OF CONVENIENCE
FLAG OF CONVENIENCE (FOC) involves the opportunistic
FLASH REPORT provides highlights of key information
FLAT BOND is a bond in default
FLAT INTEREST refers to charging interest on
FLAT LEASE is a lease where the
FLAT RATE is a per unit price
FLEXIBLE BUDGET is based upon different levels
FLOAT is 1. the time between the
FLOAT MANAGEMENT is to manage depository or
FLOATING RATE CONVERTIBLE NOTE
FLOATING RATE CONVERTIBLE NOTE (FRCN) is a
FLOATING RATE NOTE
FLOATING RATE NOTE (FRN) is a short-term
FLOATING-RATE CMO is a collateralized mortgage obligation with
FLOATING-RATE NOTE is an instrument with a fluctuating
FLOOR a series of European interest rate
FLORIN is a currency of Aruba and
FLOTATION COST is the percentage cost of
FLOWCHART, in accounting, is a schematic representation
FLOWER BOND is a U.S. Treasury bond,
FLP is Family Limited Partnership.
FLSA is Fair Labor Standards Act.
FMLA is Family and Medical Leave Act
FMR see FINANCING MARGIN RATIO.
FOB DESTINATION is where the seller retains
FOB POINT OF ORIGIN
FOB POINT OF ORIGIN is where the
FOC see FLAG OF CONVENIENCE.
FOLIO, dependent upon application, is a. a
FOMC see FEDERAL OPEN MARKET COMMITTEE.
FOOT A COLUMN
FOOT A COLUMN is to add a
FOOTING, in accounting, is the sum of
FOOTNOTE is text that appears at the
FOOTNOTES see NOTES TO THE FINANCIAL STATEMENTS.
FORCED LIQUIDATION VALUE
FORCED LIQUIDATION VALUE is the value at
FORECAST is to estimate or calculate expected
FOREIGN is of concern to, or concerning
FOREIGN CORRUPT PRACTICES ACT
FOREIGN CORRUPT PRACTICES ACT (1977) is a
FOREIGN CURRENCY TRANSLATION
FOREIGN CURRENCY TRANSLATION is the process of
FOREIGN SALES AGENT or REPRESENTATIVE
FOREIGN SALES AGENT or REPRESENTATIVE is an
FORENSIC ACCOUNTING provides for an accounting analysis
FORENSIC AUDIT is an examination of evidence
FORESEEABLE is what may be reasonably anticipated.
FOREX is Foreign Exchange Market. FOREX is
FORINT is a currency of Hungary.
FORM 1065 (Schedule K-1) is the domestic
FORM 1120 is the income tax return
FORMULA is a standard procedure for solving
FORTRAN is Formula Translation.
FORWARD, in securities, is an agreement between two
FORWARD INTEREST RATE AGREEMENT
FORWARD INTEREST RATE AGREEMENT is where two
FORWARD LOOKING STATEMENTS
FORWARD LOOKING STATEMENTS, within the meaning of
FORWARD PREMIUM is when a currency trade
FP, among others, means Fixed Price.
FP&A is Financial Planning and Analysis.
FRA is Forward Rate Agreement, Financial Responsibility
FRANC is a currency of: Algeria, Belgium, Benin,
FRANCHISE is a legal arrangement giving rights
FRAUD is intentional deception resulting in injury
FRCN see FLOATING RATE CONVERTIBLE NOTE.
FREDDIE MAC see FEDERAL HOME LOAN MORTGAGE
FREE CASH FLOW
FREE CASH FLOW is net income plus
FREE CASH FLOW PER SHARE
FREE CASH FLOW PER SHARE is a
FREE TRADE AGREEMENT
FREE TRADE AGREEMENT is an agreement between
FREE TRADE ZONE
FREE TRADE ZONE (FTZ) is an area,
FREEHOLD is a. an interest in land
FREIGHT is the charge for transporting something
FREIGHT FORWARDER is an individual or firm
FREIGHT OUT is the handling, packaging, and
FREQUENCY, in advertising, is the number of
FRESH START ACCOUNTING
FRESH START ACCOUNTING, upon emergence from bankruptcy,
FRF is an acronym for French Francs.
FRIENDLY TAKEOVER consists of a straight buyout
FRINGE BENEFIT an incidental benefit awarded for
FRN see FLOATING RATE NOTE.
FRR see FINANCIAL REPORTING RELEASE.
FRS is Federal Reserve System or Financial
FRS 11 sets out the principles and
FRS 19 is a deferred tax standard. In
FSA has several possible meanings, e.g. Flexible
FSC is Foreign Sales Corporation.
FTC is Federal Trade Commission.
FULL ABSORPTION COSTING
FULL ABSORPTION COSTING see ABSORPTION COSTING.
FULL CHARGE BOOKKEEPER
FULL CHARGE BOOKKEEPER is someone who can
FULL COST RECOVERY
FULL COST RECOVERY is adjusting fees/prices for
FULL COSTING see ABSORPTION COSTING.
FULL CYCLE ACCOUNTING
FULL CYCLE ACCOUNTING see ACCOUNTING CYCLE.
FULL DISCLOSURE, generally, is the requirement to
FULLY DEPRECIATED is when an asset has
FUNCTIONAL CURRENCY, generally, is the currency of
FUNCTIONAL-BASED ACCOUNTING focuses on organizational units such
FUND is a pool of money normally
FUND ACCOUNTING is a method of accounting
FUND BALANCE is when liabilities are subtracted
FUND MANAGEMENT is the professional, in many
FUND THEORY views the organization as a
FUNDAMENTAL ANALYSIS is a method used to
FUNDAMENTALS are factors which are 'fundamental' to
FUNDED DEPRECIATION ACCOUNT
FUNDED DEPRECIATION ACCOUNT is a reserve setup
FUNDS EMPLOYED, normally, is the average of
FUNDS FLOW is the funds generated from
FUNDS TRANSFER is money that is withdrawn
FUTA see FEDERAL UNEMPLOYMENT TAX ACT.
FUTURE VALUE is the amount of money
FUTURES are contracts to buy or sell
FUTURES CONTRACT is an agreement to buy or
FX ACCOUNT (Foreign Exchange Account) is a
FYE is For Year Ending.
accounting terms that start with
Purchase and download Glossary
Frequently Asked Questions
Terms and Conditions
Copyright © 2017 VentureLine
Website developed by Digital Solutions