Professional Documents
Culture Documents
Copyright 2011
Page 1 of 87
ICMA
)/ (2011
Abnormal Spoilage
) :
(
Absorbed Overhead
) : (
Absorption Costing
Accelerated
Depreciation
) . : (
)(
.
Accounts Payable
Accounts Payable
Turnover
Copyright 2011
Page 2 of 87
Accounting
Accounting Profit
Accounting
Standards
Accounting System
ICMA
)/ (2011
.
)(
)(
.
.
) (.
) (
.
) .
(
)
(
.
.
.
Copyright 2011
Page 3 of 87
Accounts Receivable
Accounts Receivable
Turnover
Accrual Accounting
Accrued
Accumulated
Depreciation
Acid-Test Ratio
Acquisition Cost
Activity Driver
) (Cost Driver
Activity-Based
Budgeting
ICMA
)/ (2011
)(
) (
"" ) (
"" )(
) (
)(.
Activity-Based
)Costing (ABC
Activity-Based
Management
) .
: (.
.
Copyright 2011
Page 4 of 87
Actual Cost
Additional Paid-in
Capital
Administrative
Expense
Allocate
Allocation Base
Allowance for
Uncollectible
Accounts
ICMA
)/ (2011
.
.
/ .
.
.
) (1 )(2
) (3
) (4
Copyright 2011
Page 5 of 87
Amortization
Annual Report
Annuity
Application Controls
Appraisal Costs
Appreciation
Arbitrage Pricing
)Theory (APT
ICMA
)/ (2011
-1
.
-2
) (
) :
(
.
) (
.
) (
.
.
Copyright 2011
Page 6 of 87
Asset
Asset Coverage
Asset Turnover
Audit
Audit Committee
Audit Report
Authoritative (topdown) Budgeting
Authority
ICMA
)/ (2011
)
() . :
(
Average Collection
Period
) . (
.
.
Average Variable
Cost
.
.
Backflush Costing
.
.
Copyright 2011
Page 7 of 87
Backup Controls
Bad Debts
Balance Sheet
Balanced Scorecard
Bankers
Acceptances
ICMA
)/ (2011
Bankruptcy
Batch Costing
.
1
.
) (1
) (2
) (3 )(4
) (5
.
Black-Scholes
Option-Valuation
Model
Copyright 2011
Page 8 of 87
Benchmarking
Best Practice
Beta
ICMA
)/ (2011
.
.
.
.
) .
(
.
/ .
.
) . :
//(
Copyright 2011
Page 9 of 87
Board of Directors
Bond
Bonds Payable
Book Value
Bottom-Up Approach
Breakeven Analysis
Breakeven Point
ICMA
)/ (2011
.
) . (
Budget Process
/
.
Budgetary Slack
Budgeting
) ( .
.
.
.
Business Portfolio
Business Process
Copyright 2011
Page 10 of 87
Budget
Business
Business
Combination
Business Plan
ICMA
)/ (2011
.
.
Business Unit
Byproduct
) (
.
)(
.
.1
.
..
.2 ) :(
.
)
(.
Copyright 2011
Page 11 of 87
Call Option
Capacity Constraints
Capacity
Management
Capital
Capital Adequacy
Capital Budget
Capital Budgeting
ICMA
)/ (2011
)
(
/ .
.
) .
(
.
.
.
.
.
Copyright 2011
Page 12 of 87
Capital Investment
Capital Lease
Capital Rationing
Capital Stock
Capital Structure
Capitalize
Carrying Cost
ICMA
)/ (2011
.
.
)(
Cartel
Cash
Cash Budget
.
) :
(
Cash Cycle
.
Copyright 2011
Page 13 of 87
Cash Discount
Cash Equivalents
Cash Flow
Cash Flow at Risk
ICMA
)/ (2011
Cash Management
Cash Ratio
Certainty Equivalent
.
.
Change in the
Quantity Demanded
.
.
.
.
.
.
Copyright 2011
Page 14 of 87
Centralization
Change in the
Quantity Supplied
Code of Conduct
Coefficient of
Variation
Collateral
Commercial Bank
ICMA
)/ (2011
270 .
)
(.
) . :
(
.
.
.
) . (
Copyright 2011
Page 15 of 87
Commercial Paper
Commitment Fee
Committee of
Sponsoring
Organizations
)(COSO
Common Cost
Common-Size
Financial Statements
Common Stock
Company Risk
Comparability
ICMA
)/ (2011
Compensating
Balance
Compensation
Competence
Competition-Based
Pricing
Completed-Contract
Method
/
.
Compliance Audit
Compliance Risk
Compound Interest
Comprehensive
Income
Copyright 2011
Page 16 of 87
ICMA
)/ (2011
) (
)(
.
Concentration
Banking
Confidentiality
.1
.
.2
.
Conservatism
Consolidated
Financial Statements
) . :
(
Copyright 2011
Page 17 of 87
Consistency
Constraint
ICMA
)/ (2011
Contingency
Planning
.
) .
: (
Continuous Budget
) . :(.
) . :
(
Contribution Margin
Contribution Pricing
.
) : (
Copyright 2011
Page 18 of 87
Continuous
Improvement
Control Risk
Controllable Cost
Controller
Controls
Conversion Cost
ICMA
)/ (2011
) (
.
Convertible
/
.
.1
.
.2
.
)Cost (noun
)Cost (verb
)
(.
.
.
.
Copyright 2011
Page 19 of 87
Corporate
Governance
Correlation
Cost Allocation
System
Cost Behavior
Cost Benefit Analysis
Cost Center
Cost Driver
ICMA
)/ (2011
Cost Management
Cost Objects
.
.
.
.
.
) . :
(
Copyright 2011
Page 20 of 87
Cost of Capital
Cost of Quality
Cost of Sales
Cost Pools
Cost System
ICMA
)/ (2011
//
Cost/Volume/Profit
)Analysis (CVP
Cost-Based Pricing
) . : (
.
) : (
Countertrade
Coupon Rate
Copyright 2011
Page 21 of 87
Costing
Cost-Plus Pricing
Credibility
Credit
Credit Risk
Critical Success
Factors
ICMA
)/ (2011
Current Assets
Current Cost
) . : (
Customer
Satisfaction
Cycle Time
) ( .
.
.1
.
.2 .
Copyright 2011
Page 22 of 87
Current Liability
Current Ratio
Cyclical
Database
Data
Communications
ICMA
)/ (2011
.
.
) . :
(
Data Encryption
Data Warehouse
Database
Management
Days Purchases in
Payables
Days Sales in
Inventory
Days Sales in
Receivables
) . :
(
Debt-to-Equity Ratio
) . : (
. :
.
Copyright 2011
Page 23 of 87
Debt Ratio
Debt Security
Decentralization
ICMA
)/ (2011
.
.
) . :
(
.
) . :
(
.
.
.
Copyright 2011
Page 24 of 87
Decision Tree
Declining-Balance
Method
Default Risk
Deferred
Deferred Expenses
Deferred Income
Taxes
Deferred Revenue
Degree of Financial
Leverage
Degree of Operating
Leverage
Delegation of
Authority
ICMA
)/ (2011
.
.
.
Demand
Department
Departmental
Overhead
) (
.
) (
)(
)
(
Derivatives
Detection Risk
) .
: (
) (
""
.
Copyright 2011
Page 25 of 87
Depletion
Depreciation
Differential Cost
Diluted Earnings per
Share
Direct Cost
ICMA
)/ (2011
)
() .
: (
Direct Costing
-1
) . :
(
-2
)
(.
) . :
(.
.
Copyright 2011
Page 26 of 87
Direct Foreign
Investment
Direct Method
Disaster Recovery
Disbursement
Disbursement Float
Disclosure
ICMA
)/ (2011
.1
.
.2
.
Discount
Discount Factor
Discount Rate
.
.
.
) . :
(
.
.
) :
(
Copyright 2011
Page 27 of 87
Discounted Cash
Flow
Discounted Payback
Discretionary Cost
Diseconomies of
Scale
Distribution
Distribution Channels
ICMA
)/ (2011
.
") "D/ (k-g
" "D " "k
" "g
) :
(.
.
.
.
Copyright 2011
Page 28 of 87
Diversification
Divestiture
Dividend
Dividend Discount
Model
Dividend Payout
Dividend Payout
Ratio
Dividend Yield
Downstream Costs
Draft
ICMA
)/ (2011
.
.
)
--(
:
.
.
Dual Allocation
Method
Dual-Rate Transfer
Pricing
Drum-Buffer-Rope
System
)
(.
)
(.
Duration
.
.
Earnings
Copyright 2011
Page 29 of 87
DuPont Model
Earnings at Risk
ICMA
)/ (2011
Earnings Before
Interest, Taxes,
Depreciation, and
Amortization
)(EBITDA
Earnings Coverage
.
.
Earnings Distribution
)
(.
.
.
Earnings-Based
Valuation
.
) : (.
Economic Order
)Quantity (EOQ
Economic Profit
Copyright 2011
Page 30 of 87
Earnings Yield
Economies of Scale
Effective Interest
Rate
ICMA
)/ (2011
)(
.
.
.
.
.
.
.
)Efficiency (Usage
Variances
Efficient Market
Hypothesis
Elasticity
Elasticity of Demand
Encryption
)
(
.
Enterprise Resource
)Planning (ERP
:
.1
.
.2
.
Enterprise Risk
)Management (ERM
Copyright 2011
Page 31 of 87
Enterprise-Wide
Entity
ICMA
)/ (2011
Equilibrium
.
.
)
%20 (
) . :
(
.
) : (
Equity Multiplier
Equivalent Units
/
.
.
.
) () .
: (
Copyright 2011
Page 32 of 87
Equity
Equity Carve-Out
Ethics Code
Ethics Help-Line
Eurodollars
Exception Reporting
Exchange Rate
Exchange Rate Risk
Exercise Price
ICMA
)/ (2011
Expected Value
Expenditure
Expense
Expense Recognition
Exponential
Smoothing
Expropriation Risk
External Factors
)
(.
External Failure
Costs
)
(.
External Financial
Reporting
Factory Overhead
) ( .
.
Copyright 2011
Page 33 of 87
Factoring
ICMA
)/ (2011
.
.
Favorable Budget
Variance
Financial Accounting
Financial Accounting
Standards Board
)(FASB
) :(.
Financial Instrument
Financial Leverage
Copyright 2011
Page 34 of 87
Feedback
Financial Budget
ICMA
)/ (2011
Financial Leverage
Ratio
Financial Reporting
)
(
.
Financial Statement
Financing Expenses
)
(
.
12
) 52 365(
.
.
Copyright 2011
Page 35 of 87
Finished Goods
Inventories
Firewall
Firm
First-In-First-Out
)(FIFO
Fiscal Year
Fixed Asset
ICMA
)/ (2011
.
.
) . :
(
.
.
) . : (
Fixed Budget
Fixed Charges
Fixed Charge
Coverage Ratio
Fixed Cost
Fixed Exchange Rate
.
) : (
Flexible Exchange
Rate
.
) : (
Floating Exchange
Rate
Copyright 2011
Page 36 of 87
Fixed Overhead
Fixed Overhead
Spending Variance
Flexible Budget
ICMA
)/ (2011
.
.
Flowchart
Forecast
Foreign Corrupt
Practices Act
Foreign Exchange
Forfaiting
Forward Contract
) . : (
Forward Delivery
Forward Market
Copyright 2011
Page 37 of 87
ICMA
)/ (2011
)
( ) (
.
Franchise
Fraudulent
Fringe Benefit
Full Cost
.
.
Function
Generally Accepted
Accounting Principles
)(GAAP
Geographical Pricing
Copyright 2011
Page 38 of 87
Functional Currency
Future
Goal Congruence
ICMA
)/ (2011
Going Concern
Goodwill
.
) : (
) . :
(
) . :
(
) . :
(.
Copyright 2011
Page 39 of 87
Gross Revenue
Hardware
Hazard Risk
Hedging
High-low method
Historical Cost
ICMA
)/ (2011
.
) : (
Hurdle Rate
.
.
) . : (
) .
: (
) .
: (
.
.
) : (.
)(Inc.
)Incorporated (Inc.
Copyright 2011
Page 40 of 87
ICMA
IMA Statement of
Ethical Professional
Practice
Impaired Asset
Implicit Costs
Imposed Budget
Income Statement
Income Tax
)/ (2011
)
() . :
(
Incremental Analysis
) (
.
) : (
.
.
.
) . :
(
-
- .
Copyright 2011
Page 41 of 87
Incremental
Indenture
Independent Auditor
Indirect Cost
Indirect Method
Industry Risk
Inflation
ICMA
)/ (2011
.
.
Information System
Information
)Technology (IT
.1
.
.2
.
Input Controls
Insider Trading
Copyright 2011
Page 42 of 87
Inherent Risk
Installment Sale
Insurance
ICMA
)/ (2011
.
.
Integrity
Interest
Interest-Bearing
Interim Financial
Reports
.
.
.
.
Copyright 2011
Page 43 of 87
Intangible
Internal Auditing
Internal Control
Internal Factors
Internal Failure Costs
ICMA
)/ (2011
.
.
Internal Rate of
)Return (IRR
International
Accounting
Standards Board
)(IASB
Internet
Intranet
)(
.
.
.
Copyright 2011
Page 44 of 87
Inventory
Inventory Turnover
Inventory Valuation
Invested Capital
Investment
Investment Center
ICMA
)/ (2011
) (
.
) : (
Kinked Demand
Curve
Last-In-First-Out
)(LIFO
Copyright 2011
Page 45 of 87
Joint Venture
Journal
Just-In-Time
)Manufacturing (JIT
Kanban
Law of Diminishing
Returns
ICMA
)/ (2011
Lead Time
) . " :
"
Leadership by
Example
Learning Curve
)(
)(
.
Lease
)(
.
Leasehold
) : (
Least-Squares
Method
:
.
.
.
.
Copyright 2011
Page 46 of 87
Ledger
Legal Risk
Letter of Credit
Leverage
ICMA
)/ (2011
Leveraged Buyout
)(LBO
Liability
.
.
.
)
(
.
.
)(
Copyright 2011
Page 47 of 87
Life-Cycle Costing
Linear Programming
Liquidation
Liquidity
ICMA
)/ (2011
Loan Covenants
Lockbox System
.
.
)(
)(
.
Managed Floating
Exchange Rates
Copyright 2011
Page 48 of 87
Long Position
Long Run
Long-Term Debt to
Equity Ratio
Long-Term Liabilities
Lower of Cost or
Market Rule
Maintenance
Management
ICMA
)/ (2011
Management
Accounting
Management-byException
Management Control
Management
Discussion and
Analysis
Management
Information System
Manufacturing Cost
Margin of Safety
Marginal Cost
-10.
Copyright 2011
Page 49 of 87
Manufacturing
Market Comparables
ICMA
)/ (2011
Market Equilibrium
Price
) . :
(
Market Penetration
)
(
) . : (
" "
) . :
(
Market Price
Market Risk
Market Skimming
Pricing
Market Structure
Market-to-Book Ratio
Market Value
)
(
.
Marketability
.1
.
.2
.
Copyright 2011
Page 50 of 87
Marketable Securities
ICMA
)/ (2011
.
.
) : (
.
) . :
(
Copyright 2011
Page 51 of 87
Market-Based
Transfer Price
Master Budget
Matching
Material
Requirements
)Planning (MRP
Materiality
Maturity Date
Maturity Matching
Maximum Possible
Loss
Merger
ICMA
)/ (2011
Mix Variance
Mixed Cost
)( ) (
.
.
.
) ( .
.
Copyright 2011
Page 52 of 87
Monetary Items
Monopolistic
Competition
Monopoly
Monte Carlo
Technique
Mortgage
Moving Average
ICMA
)/ (2011
) (
)(
) . :
(
.
) . :
(
.
Multinational
Company
Multiple Regression
Mutually Exclusive
Project
Negotiable CD
Negotiated Price
.
) : (
) :
(
Copyright 2011
Page 53 of 87
Net Income
ICMA
)/ (2011
.1
.
.2
.
) . :(
Network
Network Controls
Nominal
Non-monetary
Exchange
Non-price
Competition
Nonrecurring Items
Non-value Added
No-par Stock
Copyright 2011
Page 54 of 87
ICMA
)/ (2011
Normal Cost
)
( .
Normal Profit
.
.
.
)(
)(.
) .
(.
Copyright 2011
Page 55 of 87
Normal Spoilage
Notes Payable
Objective Function
Objectivity
Obsolescence
Off-Balance Sheet
Financing
Oligopoly
Operating Budget
ICMA
)/ (2011
Operating Expenses
Operating Income
Operating Lease
) (
) . :
(
Operating Cycle
Operating Leverage
Operating Profit
Operating Profit
Margin
) . :
(
Operational Budget
Operational Risk
Copyright 2011
Page 56 of 87
Operational Audit
Operations
Opportunity Costs
Option
ICMA
)/ (2011
Organization
Structure
Organizational
Culture
)
(
.
)
(
Overhead
) . : (
Overhead Rate
) . : (
Copyright 2011
Page 57 of 87
Ordering Cost
Organizational Goals
Output Controls
Outsourcing
Overdraft
Overhead Allocations
Overhead Budget
Paid-In Capital
ICMA
)/ (2011
.1
.
.2 .
) . :( )(
Par Value
Participative
.1 .
.2
.
Payroll Cost
)
(.
Penetration Pricing
Pension
Performance
Performance
Evaluation
Performance
Measurement
Copyright 2011
Page 58 of 87
Payback
Percentage-ofCompletion Method
ICMA
)/ (2011
Period Cost
Physical Inventory
Plant
Plant-Wide Overhead
Political Risk
Portfolio
)(
) (
Copyright 2011
Page 59 of 87
Post-Audit
Post-Retirement
Benefits
Practical Capacity
Preferred Stock
Premium
ICMA
)/ (2011
Premium Pricing
Prepaid Expenses
.
) (
) (
.
Present Value
.
:
.
Prevention Costs
.
.
) .
: (
.
.
.
.
Copyright 2011
Page 60 of 87
Price Elasticity of
Demand
Price Variance
Price-to-Book Ratio
)Price/Earnings (P/E
Ratio
Pricing
Prime Cost
ICMA
)/ (2011
.1
.
.2
.
.
.
.
Copyright 2011
Page 61 of 87
Pro Forma
Statements
Probability
Probability
Distribution
Process Analysis
Process Costing
Processing Controls
Procurement Policies
Product Cost
ICMA
)/ (2011
.
.
Product Line
Product Mix
.
) . :
(
) (
.
Product Life-Cycle
Production Budget
Production Costs
Production Volume
Variance
Productivity
Profit Center
Profit Margin
.
) . :(
Copyright 2011
Page 62 of 87
Profit Plan
Profitability Analysis
ICMA
)/ (2011
.
) : -(
Profitability Index
) (
.
Program Budget
.
) . :
(
Copyright 2011
Page 63 of 87
Progress Payment
Project Budget
Promissory Note
Prorate
Protectionism
Provision
ICMA
)/ (2011
.
.
) .
:
(
-
2002
.
)(
.
Proxy
Public Company
Public Company
Accounting Oversight
)Board (PCAOB
Pure Competition
Put Option
Qualitative Factors
Quality
Quality Assurance
Quality Control
.
Copyright 2011
Page 64 of 87
Quantity Discount
ICMA
)/ (2011
) (.
) : (
)(
Rate of Return
Ratio Analysis
.
.
.
.
.
.
Copyright 2011
Page 65 of 87
Quick Ratio
Quotas
Random Variable
Real Option
Realize
Receivable
Reciprocal Allocation
Method
ICMA
)/ (2011
Recourse
.
.
Reengineering
Regression Analysis
Y = a + bx +
c Y x
Y
a y c
.
Regression Equation
Copyright 2011
Page 66 of 87
Recognition
Reconciliation
Reinvestment Rate
Relative Sales Value
Method
Relevance
ICMA
)/ (2011
.
) (
) (
.
.1
.2 .
.
Relevant Cost
Relevant Range
Reliability
Reorder Point
Reorganization
Repair
Reporting Currency
) . :
(
) . : (
Required Rate of
Return
Required Reserves
Copyright 2011
Page 67 of 87
Repurchase
Agreement
ICMA
)/ (2011
)(
)(.
.
.
Research and
Development Cost
Reserve
Residual Income
.
.
Resource Allocation
)
(.
Resource Driver
/
) (.
Copyright 2011
Page 68 of 87
Residual Risk
Responsibility
ICMA
)/ (2011
.
.
Responsibility Budget
Responsibility Center
.
.
Restructuring
Retained Earnings
Return
) . :
(
Return on Common
Equity
) (
.
Return on Invested
Capital
)
(
.
Copyright 2011
Page 69 of 87
Return on Assets
)(ROA
Return on Investment
)(ROI
Revenue
ICMA
)/ (2011
.
.1
.
.2
.
.
. :
) . :
(
Copyright 2011
Page 70 of 87
Revenue Center
Revenue Recognition
Rights
Risk
Risk Analytics
Risk Assessment
Risk Premium
Risk Response
ICMA
)/ (2011
):
(
.
) . :
(
)(
.
) . :
(
.
)(.
Copyright 2011
Page 71 of 87
Risk Transfer
Risk-Adjusted Return
Rolling Budget
Safety Stock
Sales Budget
Sales on Installment
Sales-Mix Variance
Sales-Volume
Variance
ICMA
)/ (2011
2002
.
.
Sarbanes-Oxley
Seasonal Trend
.
.
.
) : (
Secondary Offering
.
.
Securities and
Exchange
)Commission (SEC
/ .
Copyright 2011
Page 72 of 87
Salvage Value
Scenario Analysis
Segment
ICMA
)/ (2011
.
.
Segregation of Duties
)
(
)
(.
Selling and
Administrative
Budget
) :
" " (
.
) (
.
Copyright 2011
Page 73 of 87
Selling Costs
Sensitivity Analysis
Separable Costs
Service Department
Shareholder
Shareholders Equity
Short Position
ICMA
)/ (2011
.
.
) ( )
( )
(.
Shrinkage
Sight Draft
Simulation
Slack
)(
Software
Solvency
Copyright 2011
Page 74 of 87
Short Run
Short-Term Credit
Simple Regression
ICMA
)/ (2011
) . :
(
.
.
.
.
Special Purpose
Entity
Spending Variance
Spin-Off
Split-Off Point
Split-Up
Spot Rate
Spreadsheet
Static Budget
.
.
.
Standard Cost
Page 75 of 87
ICMA
Copyright 2011
)/ (2011
:
.
) (
Statement of
Earnings (Income
)Statement
.
.
) (
Statement of
Financial Position
)(Balance Sheet
Statement on
Management
)Accounting (SMA
Copyright 2011
Page 76 of 87
Standard Deviation
Start-Up Costs
Statement of Cash
Flow
Statement of
Changes in
Shareholders Equity
ICMA
)/ (2011
.
.
.
Stock-Out Costs
:
.
Storage Controls
Copyright 2011
Page 77 of 87
Step-Down Method
Stock Dividends
Stock Option
Stock Split
Straight-Line Method
Strategic Business
)Unit (SBU
ICMA
)/ (2011
Strategic Planning
Strategic Risk
) () .
: (
Strike Price
.
.
Subsidiary
Sunk Costs
.
.
.
.
:
.
Copyright 2011
Page 78 of 87
Supply
Sustainable Equity
Growth
Sustainable Growth
Rate
Swaps
System
ICMA
)/ (2011
)
( .
) : (
.
.
Target Pricing
Tariffs
.
) . :
(
Copyright 2011
Page 79 of 87
Systematic Risk
Systems
Development
Tactical Planning
Target Costing
Taxation
Theory of Constraints
Throughput
Contribution
Throughput Costing
ICMA
)/ (2011
Time Drafts
Time Series
.
.
) . : (
Times Interest
Earned
) . :
(
Top-Down Approach
Tracking Stock
Trade Credit
.
.
Copyright 2011
Page 80 of 87
Trade Discount
Transaction Controls
Transaction Gains or
Losses
ICMA
)/ (2011
.
.
Transaction
Processing
Transfer Pricing
Translation
Adjustments
Transmission
10,000
.
.
1,000
.
Treasury Bonds
1,000
.
Treasury Notes
Treasury Stock
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)/ (2011
Uncollectible
Accounts Receivable
Unexpected Loss
Unfavorable Variance
.
.
.
) . :
(
Unsystematic Risk
Upstream Costs
.
.
Copyright 2011
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Trojan Horse
Unit Contribution
Unit Cost
Utility
Valuation
ICMA
)/ (2011
Value
.
.
Value Chain
Value Engineering
.
.
)
() . :
(
Copyright 2011
Page 83 of 87
Value-Added
Value-Based Pricing
Variable Costing
Variable Cost
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)/ (2011
Variable Overhead
Efficiency Variance
)( )(
.
Variable Overhead
Expenses
Variable Overhead
Spending Variance
.
.
:
.
.
.
Copyright 2011
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Variance
Verifiability
Vertical analysis
Virus
Warrant
Warranty
Weighted Average
Cost of Capital
)(WACC
ICMA
)/ (2011
.
.
.
) . :
(
Yield Variance
)(
.
.
Zero Balance
Account
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Weighted Moving
Average
Whistleblower
Working Capital
Work-in-Process
Inventory
Write-Off
Yield
ICMA
)/ (2011
.
.
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Zero-Based
Budgeting
ICMA
)/ (2011
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