Canadian Online Legal Dictionary
Found 669 results
A
- Accelerated Amortization
- Account
- Account Aging
- Accountant’s Opinion
- Accounting Entity
- Accounting Policies
- Accounting Principles
- Accounts Payable
- Accounts Receivable
- Accounts Receivable Financing
- Accrual Basis of Accounting (Accrual Accounting)
- Accrual Income
- Accrued Assets
- Accrued Expenses
- Accrued Income
- Accrued Interest
- Accrued Liability
- Accumulated Amortization
- Accumulated Amortization (Depreciation)
- Accumulated Depreciation
- Acid-Test Ratio
- Acquisition
- Adjusted Present Value (APV)
- Adjusted Trial Balance
- Allocating, Allocation
- Allowance for Doubtful Accounts
- Alpha
- Amalgamations
- American Options
- Annual Report
- Annuity
- Annuity Due
- Arm’s Length
- Arm’s Length Principle
- Asset
- Asset Earning Power
- Asset Turnover Ratio
- Asset Valuation
- Assumed Cost Flow
- AT
- Audit
- Audit Committee
- Auditor’s Report (or Auditors’ Report)
- Average Interest Rate
- Average Tax Rate
B
- Bad Debt
- Bad Debts Expense
- Balance Sheet
- Balance Sheet Equation
- Basis
- Basis Points
- Bearer Form
- Bearer Share Certificate
- Betterment
- Bid
- Billings
- Blind Trust
- Blue Chip
- Board of Directors
- Bond Covenant
- Bonded Warehouse
- Book Cost
- Book Value
- Book Value per Share
- Book-to-Market
- Bookkeeping
- Books
- Bottom Line
- Bottom Up
- Break-Even
- Break-Even Analysis
- Break-Even Point
- Bull Market
- Business Combination
- Business Entity
C
- C&F (Cost & Freight)
- C&I (Cost & Insurance)
- Call
- Call Option
- Call Premium
- Call Protected
- Call Provision
- Canada Business Corporations Act (CBCA)
- Canada Yield Curve
- Capital Asset
- Capital Cost Allowance (CCA)
- Capital Expenditure
- Capital Gain (Loss)
- Capital Gains Tax
- Capital Lease
- Capital Markets
- Capital Stock
- Capital Structure
- Capitalization Rate (“Cap Rate”)
- Capitalized Costs
- Carrying Value (“Book Value”)
- Cash
- Cash and Equivalents
- Cash Basis of Accounting
- Cash Break-Even
- Cash Budget
- Cash Cycle
- Cash Debt Coverage Ratio
- Cash Disbursements
- Cash Equivalent Assets
- Cash Equivalent Liabilities
- cash equivalents (e.g., securities, short-term notes, etc.), inventory, and accounts receivable.
- Cash Flow
- Cash Flow from Operations
- Cash Flow Statement
- Cash Income
- Certified Financial Statements
- CFO
- Chattel Mortgage Contract
- CIF (Cost, Insurance, and Freight)
- Clean Opinion
- Collection Period
- Commercial Paper
- Common Share
- Common Size Percentages
- Common-Size Financial Statements
- Comparability
- Compilation
- Completed Contract
- Compound Interest
- Compounding
- Conservatism, Conservative
- Consideration
- Consignment
- Consistency
- Consistency Principle
- Consol
- Consolidated Financial Statements
- Contingency
- Contingent Liability
- Contributed Surplus
- Contribution Margin (CM)
- Conversion Price
- Conversion Ratio
- Conversion Value
- Convertible
- Convertible Bond
- Convertible Debenture
- Convertible Preferred Share
- Corporate Group
- Cost
- Cost Allocation
- Cost Basis
- Cost Flow Assumption
- Cost of Capital
- Cost of Debt
- Cost of Equity
- Cost of Goods Sold (COGS)
- Cost Principle
- Cost-of-Living Lease
- Coupon
- Coupon Rate
- Covenants
- Cover
- CPA Handbook
- Cum
- Cumulative Voting
- Current (or Market) Value
- Current Assets
- Current Cash Debt Ratio
- Current Liabilities
- Current Ratio
- Current Value Accounting
- Cut Off
D
- Date of Payment
- Date of Record
- Days Inventory
- Days’ Sales in Receivables
- DCF
- De minimus
- Debt
- Debt Capacity
- Debt Covenant
- Debt Financing
- Debt Ratio
- Debt to Equity Ratio
- Debt to Total Assets Ratio
- Declaration Date
- Declining Balance Amortization
- Deferral Method
- Deferred
- Deferred Asset
- Deferred Call
- Deferred Charge
- Deferred Income Tax (Expense and Liability)
- Deferred Revenue
- Deficit
- Delta
- Depletion
- Depreciation
- Derivative Securities
- Diluted Earnings per Share
- Dilution
- Diminishing Balance
- Direct Cost
- Direct Expense
- Disbursement
- Disclosure Principle
- Discount
- Discount Note
- Discount on Bonds
- Discount Rate
- Discounted Cash Flow
- Discounted Cash Flow (DCF) Valuation
- Discounted Earnings
- Discounted Payback Period
- Discretionary Expenses
- Discretionary Income
- Distributions
- Dividend Capitalization
- Dividend Growth Model
- Dividend Payout Ratio
- Dividend Yield
- Dividend(s)
- Dollar Value LIFO
- Dollar-Weighted Rate of Return
- Doomsday Ratio
- Double-Entry Accounting (DEB)
- Dr
E
- E&OE
- Earned Income
- Earning Power
- Earnings
- Earnings Management
- Earnings per Share (EPS)
- EBITDARM
- Economic Book Value
- Economic Entity
- Effective Annual Rate (EAR)
- Effective Income Tax Rate
- Effective Interest Rate
- Employee Deductions
- Encumbered
- Entity Assumption
- Entity Concept
- Equity
- Equity Accounting
- Equity Basis
- Equity Capital
- Equity Financing
- Equity Options
- Equity-to-Asset Ratio
- Ex
- Ex Rights
- Ex-Dividend Date
- Exercise Price
- Exercising the Option
- Expense
- Expense Recognition
- Expensing
- Expiration Date
- External Audit
- External Auditor
- Extraordinary Items
F
- Face Value
- Factoring
- Fair Market Value
- Fairness
- Fictitious Name
- FIFO (First-In, First-Out)
- Final Dividend
- Financial Accounting Standards Board (FASB)
- Financial Analysis
- Financial Assets
- Financial Break-Even
- Financial Instruments
- Financial Lease
- Financial Performance
- Financial Position
- Financial Ratios
- Financial Reporting
- Financial Results
- Financial Statements
- First-In, First-Out
- Fiscal Period
- Fiscal Year
- Fixed Asset Turnover
- Fixed Assets
- Fixed Assets (Net)
- Fixed Assets (Net)/Net Worth
- Fixed Costs
- Fixed Expenses
- Fixed Overhead
- Flat Interest
- Flat Lease
- Flow-through Share
- FOB (Free on Board)
- Forensic Accounting
- Free Cash Flow
- Full Disclosure
- Fund Accounting
- Future Income Tax
- Future Value
G
- Gain (Loss) on Sale
- Gain(s)
- Gearing Ratio
- General Partnership
- Generally Accepted Accounting Principles (GAAP)
- Generally Accepted Auditing Standards (GAAS)
- Going Concern
- Goodwill
- Gross Margin or Gross Profit
- Gross Margin Ratio or Gross Profit Ratio
- Gross Profit Margin on Sales (GPM)
- Gross Receipts
- Gross Sales
- Growing Perpetuity
H
I
- Identifiable Assets and Liabilities
- Income before Tax
- Income Capitalization
- Income Tax
- Income Tax Allocation
- Incremental Cash Flows
- Indenture
- Indirect Cost
- Inflation
- Inflation Accounting
- Inflation Premium
- Insolvency
- Installment Sale
- Intangible Asset
- Interest
- Interest Coverage Ratio
- Interest Expense
- Interest on Interest
- Internal Auditor
- Internal Control
- Internal Rate of Return (IRR)
- International Accounting Standards Committee (IASC)
- Intrinsic Value
- Inventory Costing
- Inventory Turnover
- Inventory Valuation
- Inventory(ies)
- Investment Income
- Invoice
L
- Lease
- Leasehold Improvements
- Ledger
- Legal Entity
- Lessee
- Lessor
- Letter to the Shareholders
- Leverage
- Leverage Analysis
- Leverage Ratios
- Leverage Return
- Leveraged Lease
- Liability
- Liability Method
- Limited Partner
- Liquidating Dividends
- Liquidation Value
- Liquidity
- Listed Company
- LlFO (Last-In, First-Out)
- Loan Covenant
- Loans from Shareholder(s)
- Long-Lived Assets
- Long-Term Debt
- Long-Term Debt to Equity Ratio
- Long-Term Liabilities
- Loss on Sale
- Loss(es)
- Lower of Cost or Market
M
- Management Discussion and Analysis (MD&A)
- Marginal (or Incremental) Cost
- Marginal Analysis
- Marginal Tax Rate
- Market Capitalization
- Market to Market
- Marketable Securities
- Markup
- Matching Concept
- Material, Materiality
- Median
- Memorandum of Association
- Merger
- Minority Interest
- Miscellaneous Income
- Monetary
- Money Market Instruments
- Mortgage
- Mortgage-Backed Security (MBS)
- Multiple
N
- Negative Goodwill
- Net
- Net 10, 30, etc.
- Net Asset Value (NAV)
- Net Book Value
- Net Income
- Net Leases
- Net Loss
- Net Operating Income (NOI)
- Net Operating Loss (NOL)
- Net Present Value (NPV)
- Net Present Value Profile
- Net Profit
- Net Profit Margin (NPM after Tax)
- Net Purchases
- Net Realizable Value
- Net Receivables
- Net Revenue
- Net Sales
- Net Worth
- Net-of-Tax Analysis
- New Issue
- New Shares
- No-Par (shares)
- Nominal Rate of Interest
- Non-Cash Items
- Non-Current Assets
- Non-Current Liabilities
- Non-Operating Cash Flows
- Normal Distribution
- Not-for-Profit Accounting
- Notes Payable
- Notes Payable — Short Term
- Notes Receivable
- Notes to the Financial Statements
- NPV
O
- Objectivity
- Off-Balance Sheet Financing
- Operating Cash Flow
- Operating Cycle
- Operating Expenditures
- Operating Expenses
- Operating Income
- Operating Lease
- Operating Loan
- Operating Profit
- Operating Return
- Option
- Order of Liquidity
- Order of Permanence
- Ordinary Shares
- Organization Cost
- Original Issue Discount
- Other Assets
- Outstanding Shares
- Overhead Costs
- Overleveraged
- Own Work Capitalized
- Owner’s Capital
P
- P/E Ratio
- Pacioli Luca
- Par Value
- Parent Corporation
- Partners’ Capital
- Payback Period
- Payout Ratio
- Percentage Lease
- Period Expenses
- Periodic Inventory Control Method
- Periodic Reporting
- Perpetual Inventory Control Method
- Perpetuity
- Personal Tax
- Petty Cash
- PITI
- Plug
- Portfolio
- Portfolio Investments
- Preference Share Capital
- Preferred Shares
- Premium
- Premium on Bonds
- Prepaid Expenses
- Present Value
- Present Value Analysis
- Price to Book
- Price to Revenue
- Price-Earnings Ratio (P/E ratio)
- Principal
- Private Company
- Pro Forma
- Pro Forma Financial Statements
- Pro Forma Invoice
- Professional Ethics
- Professional Judgment
- Professionalism
- Profit
- Profit after Tax (PAT)
- Profit and Loss Statement (P&L)
- Profit before Taxes
- Profit Margin on Sales
- Profitability
- Profitability Ratios
- Promissory Note
- Proprietary Asset
- Proprietorship
- Proprietor’s Draw
- Protective Covenant
- Provision
- Prudence Concept
- Public Accounting, Public Accounting Firms
- Public Company
- Put Option
- Put Warrant
R
- R&D
- Rate of Return
- Realization Principle
- Realized Capital Gains
- Realized Income
- Recaptured Depreciation
- Receivable
- Receiver
- Receivership
- Recourse
- Redeemable
- Redemption Date
- Refundable Tax Credit
- Regular Cash Dividend
- Reorganization
- Replacement Cost (of an asset)
- Reporting Entity
- Reserve Accounts
- Residual Claim
- Residual Value
- Resources
- Restricted Assets
- Retained Earnings
- Retention Ratio
- Retractable
- Return
- Return on Assets (ROA or ROA(ATI))
- Return on Assets (ROA)
- Return on Capital
- Return on Equity (ROE)
- Revenue
- Revenue Recognition
- Revenue Reserve
- Reverse Split
- Review
- Revolving Collateral
- Revolving Financing
- Revolving Line of Credit
- Right
- Rights Issue
- Royalty(ies)
S
- Sale and Leaseback
- Sales Invoice
- Sales Order
- Sales Return
- Salvage Value
- SCFP (Statement of Changes in Financial Position)
- Secured Liability
- Securities and Exchange Commission (SEC)
- Senior Debt/Note
- Sensitivity Analysis
- Setoff
- Settlement
- SG&A
- Share Capital
- Shareholder Rights Plan
- Shareholder(s)
- Shareholder’s Equity
- Shares (stock)
- Short Term Asset
- Short Term Liability
- Signature Loan
- Simple Interest
- Sinking Fund
- Soft Costs
- Sole Proprietor
- Sole Proprietorship
- Solvency
- Sources
- Sources of Cash
- Specific Identification
- Spread
- Stag
- Stakeholder
- Standby Fee
- Standby Underwriting
- Stated Capital
- Stated or Quoted Interest Rate
- Stated Value
- Statement of Cash Flows
- Statement of Changes in Financial Position (SCFP)
- Statement of Financial Position
- Statement of Retained Earnings
- Statement of Source and Application of Cash
- Step Lease
- Stock Dividend
- Stock Exchange
- Stock Exchange Bid
- Stock Market
- Stock Option(s)
- Stock Split
- Stockholder
- Stocks
- Straight-Line Amortization (Depreciation)
- Strike Price
- Stripped Bond
- Stripped Common Shares
- Subordinated Debt
- Sunk Cost
- Surplus
- Sweeteners or Equity Kickers
T
- Tangible
- Tax Deferral
- Tax Equivalent Yield
- Tax Shelter
- Temporary Investments
- Term Deposit
- Term Loans
- Term Preferred Shares
- Time Value of Money
- Times Interest Earned (TIE)
- Total Asset Turnover
- Total Current Liabilities
- Total Liabilities & Net Worth
- Trade Discount
- Trade Name
- Trade Payable
- Trade Receivables
- Trade Receivables (Net)
- Traded Options
- Trading Concern
- Trading Profit
- Trading Range
- Transfer Form
- Transfer Price
- Transfer Pricing
- Treasury Bill (T-Bill)
- Treasury Shares (Stock)
- Turnover