Finance Terms You Should Know for BA 4196 Dr.

Hopkins Spring 2006 Accounts Payable Accounts Receivable Accrual Basis Current Ratio Debt-to-Equity Depletion Depreciation Discounted Cash Flow Dividend Du Pont Analysis EBITA Ex-Dividend External Funds Extraordinary Item Fiduciary FIFO FASB Financial Statement Financial Structure Fixed Asset Burn Rate Capital Asset Capital Budget Capital Expenditure Capital Goods Capitalize Capital Structure Fully Depreciated Fungibility GAAP Goodwill Gross Profit Gross Sales Historical Cost Income Statement Intangible Asset Inventory Turnover Cash Flow Chapters 7, 11, 13 Closely Held Cost of Funds Cost of Goods Sold (COGS) Long-term Debt Current Assets Current Liabilities Liability Liquid Asset Liquidity Majority Stockholder Market Capitalization Junk Bond Minority Interest Net Assets Net Current Assets Net Income Net Sales Net Worth Note Off-Balance-Sheet Offering Operating Profit Paid in Capital Payout Ratio Price/Earnings Profit P&L Profit Center Pro Forma

Amortization Annual Report Asset Coverage Bad Debt Balance Sheet Benchmark Book Value

Revenue Shareholder Standard Cost Transfer Price Working Capital

Source: Barron's Dictionary of Finance and Investment Terms