Super Finance Glossary
Over 10,000 financial glossary terms...
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Browsing by the letter "A"
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Accelerated Cost Recovery System (ACRS)
Definition: Schedule of depreciation rates allowed for tax purposes.
Definition: Schedule of depreciation rates allowed for tax purposes.
Accelerated Depreciation
Definition: Any depreciation method that produces larger deductions for depreciation in the early years of an asset's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.
Definition: Any depreciation method that produces larger deductions for depreciation in the early years of an asset's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.
Acceleration Clause
Definition: A contract stating that the unpaid balance becomes due and payable if specific actions transpire, such as failure to make interests payments on time.
Definition: A contract stating that the unpaid balance becomes due and payable if specific actions transpire, such as failure to make interests payments on time.
Acceptance
Definition: Contractual agreement instigated when the drawee of a time draft "accepts" the draft by writing the word "accepted" thereon. The drawee assumes responsibility as the acceptor and for payment at maturity. See: Letter of credit and banker's acceptance.
Definition: Contractual agreement instigated when the drawee of a time draft "accepts" the draft by writing the word "accepted" thereon. The drawee assumes responsibility as the acceptor and for payment at maturity. See: Letter of credit and banker's acceptance.
Accommodation Trading
Definition: Non-competitive trading entered into by a trader, usually to assist another with illegal trades.
Definition: Non-competitive trading entered into by a trader, usually to assist another with illegal trades.
Accommodative Monetary Policy
Definition: Federal Reserve System policy to increase the amount of money available to banks for lending. See: Monetary policy.
Definition: Federal Reserve System policy to increase the amount of money available to banks for lending. See: Monetary policy.
Account
Definition: In the context of bookkeeping, refers to the ledger pages upon which various assets, liabilities, income, and expenses are represented. In the context of investment banking, refers to the status of securities sold and owned or the relationship between parties to an underwriting syndicate. In the context of securities, the relationship between a client and a broker/dealer firm allowing the firm's employee to be the client's buying and selling agent. See: Account executive, account statement.
Definition: In the context of bookkeeping, refers to the ledger pages upon which various assets, liabilities, income, and expenses are represented. In the context of investment banking, refers to the status of securities sold and owned or the relationship between parties to an underwriting syndicate. In the context of securities, the relationship between a client and a broker/dealer firm allowing the firm's employee to be the client's buying and selling agent. See: Account executive, account statement.
Account Executive
Definition: The brokerage firm employee who handles stock orders for clients. See: Broker.
Definition: The brokerage firm employee who handles stock orders for clients. See: Broker.
Account Party
Definition: Party who applies to open a bank for the issuance of a letter of credit.
Definition: Party who applies to open a bank for the issuance of a letter of credit.
Account Reconciliation
Definition: The reviewing and adjusting of the balance in a personal checkbook to match your bank statement.
Definition: The reviewing and adjusting of the balance in a personal checkbook to match your bank statement.
Account Statement
Definition: In the context of banking, refers to a summary of all balances. In the context of securities, a summary of all transactions and positions (long and short) between a broker/dealer and a client. See also: Option agreement.
Definition: In the context of banking, refers to a summary of all balances. In the context of securities, a summary of all transactions and positions (long and short) between a broker/dealer and a client. See also: Option agreement.
Accountant's Opinion
Definition: A signed statement from an independent public accountant after examination of a firm's records and accounts. The opinion may be unqualified or qualified. See: Qualified opinion.
Definition: A signed statement from an independent public accountant after examination of a firm's records and accounts. The opinion may be unqualified or qualified. See: Qualified opinion.
Accounting Exposure
Definition: The change in the value of a firm's foreign currency-denominated accounts due to a change in exchange rates.
Definition: The change in the value of a firm's foreign currency-denominated accounts due to a change in exchange rates.
Accounting Insolvency
Definition: Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the books.
Definition: Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the books.
Accounting Liquidity
Definition: The ease and quickness with which assets can be converted to cash.
Definition: The ease and quickness with which assets can be converted to cash.
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