Credit sale 31 Credit extended basis 85 Cross sectional analysis 48 Current

Credit sale 31 credit extended basis 85 cross

This preview shows page 124 - 128 out of 136 pages.

Credit sale 31 Credit-extended basis 85 Cross-sectional analysis 48 Current assets 31 Current cost 11 Current liabilities 31 Current ratio 48 Current tax assets 72 Current tax liabilities 73 D Data-snooping bias 91 Days-of-sales-outstanding (DSO) 91 Dealing securities 41 Debentures 79 Debt Covenants 79 Debt-to-asset ratio 48 Debt-to-capital ratio 48 Debt-to-equity ratio 48 Deductible temporary differences 73 Defensive interval ratio 49 Deferred tax 73 Deferred tax assets 31 Deferred tax liabilities 73 Defined benefit pension plan 79 Defined contribution plan 80 Depreciation 65 Derecognition 66 Derivatives 32 Development costs 32 Diluted EPS 49 Diluted shares 4 Direct financing lease 66 Direct method 41 Disclaimer of opinion 4
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98 Disclosure requirements 85 Discount Bond 80 Disposal 66 Divestiture 4 Dividend 41 Dividend payout ratio 49 Dividend receivable 73 Double-declining balance method 66 DuPont analysis 49 E Earning guidance 4 Earning management 85 Earnings per Share (EPS) 49 Earnings quality 85 EBIT (earnings before interest and taxes) 21 Effective interest rate 80 Employee turnover 80 Equity 11 Estimated residual value 66 European Securities and Markets Authority (ESMA) 86 Expenses 21 F Face value 80 Fair Value 21 Fair value less cost to sell 32 Faithful representation 11 FIFO (First in - First out) 60 Finance lease 66 Financial Accounting Standards Board (FASB) 5 Financial Conduct Authority 12 Financial covenants 67 Financial instrument 32 Financial leasing 67 Financial leverage 50 Financial leverage ratio 50 Financial Reporting Council (FRC) 5 Financial risk 50 Financial Statement Notes 5 Financing activities 5 Financing Cash Flow 41 Finished goods 60 Fiscal report 67
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99 Fixed asset turnover 50 Fixed charge coverage 50 Fixed-income investment 91 Fraudulent 86 Free Cash Flow 42 Free Cash Flow to Equity (FCFE) 42 Free Cash Flow to the Firm (FCFF) 42 Free on-board shipping point (FOB) 86 Function of expense method 67 G GAAP (Generally Accepted Accounting Principles) 12 Going concern basis 12 Goodwill 21 Government grant 32 Gross Margin 21 Gross Profit 21 Gross Profit Margin 51 Growth investors 92 H Held-for-trading 33 Held-to- maturity 33 Historical cost 33 I Identifiable Intangibles 33 If-converted method 22 IFRS (International Financial Reporting Standards) 12 IFRS Practice Statement 5 Impairment 33 Income 12 Income Statement 22 Income tax 74 Income tax paid 74 Income tax payable 74 Indirect method 42 Initial public offering (IPO) 13 Initial registration statement 13 Installment Sales 22 Intangible Assets 22 Interest coverage ratio 51 Internally generated intangible asset 34
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100 International Accounting Standards Board (IASB) 6 International Organization of Securities Commissions (IOSCO) 13 International Standards for Auditing (ISAs) 6 Inventory turnover 51 Investing activities 6 Investing Cash Flow 42 Investment policy statement 86 Investment property 67 J Joint venture 6 Just-in-time method (JIT) 34 L Lease payment 68 Leaseback 68 Leased asset 68 Lessor 68 Liability 13 LIFO (Last in - First out) 60 LIFO reserve 60 Liquidity 34 Liquidity ratios 51 Liquidity-based balance sheet 34
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  • Fall '15
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