finance

O Operating expense Operating expenses are costs associated with running a company. These expenses are also called general & administrative (G&A) expenses or selling, general, & administrative (SG&A) expenses. Operating income Operating income is sales minus cost of sales (cost of goods sold), and minus general and administrative (G&A) expenses. Operating income is also called […]

P Plant assets Plant assets are noncurrent physical assets used in business operations. Plant assets include land and buildings. Plant assets are also called fixed assets. The category is sometimes shown on the balance sheet as property, plant, and equipment or PP&E. Present value Present value is a time value of money (TVM) concept. It

Q Quarterly report A quarterly report is a financial statement that covers three months or a quarter of the year. The SEC requires public companies to issue a quarterly report called a 10-Q. Quarterly reports are unaudited and are also called interim reports. Reports that cover a full year are called annual reports. Quick ratio

R R2 See R-squared. Ratio analysis Ratio analysis is analyzing a company based on calculating a set of financial ratios. Common financial ratios include: current ratio return on assets return on equity net profit margin debt to equity ratio Return on assets Return on assets (ROA) is a financial ratio of how profitable a company

Here is a glossary of financial terms S. These financial terms begin with the letter S, including S&P 500, SEC, and SWOT analysis. S&P 500 The S&P 500 is a U.S. stock market index composed of the 500 largest U.S. companies. The S&P 500 is the proxy for the U.S. large-cap stock market. There are

Financial Terms Dictionary T T-account A T-account is common way to show transactions and the balance in an account. The shape is like a capital T. The account title is at the top. The left side is called a Debit and the right side is a Credit. Temporary account A temporary account is either a