Glossary

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A

accounts collected

accounts payable

accounts receivable

accum. foreign cur. adjustment

accumulated earnings

actual output

advertising

affiliates

Altman's Z

B

bank loan

bank loans repaid

beginning cash balance

beginning inventory

bond interest

bond sale

bonds outstanding

bonds repurchased

bonds to equity

C

capital gain (loss)

capital stock

cash balance end of quarter

CD interest

CDs matured

CDs purchased

comprehensive income

Consumer Price Index (CPI)

cost of goods sold

cost summary

credit rating

customer orders

D

deactivated

dividends

dividends paid

dividends to parent

E

earnings

ending inventory

equipment depreciation

equity in subsidiaries

exchange rate forecast

executive compensation

F

features

fixed assets sold

foreign currency adjustment

G

general selling expense

Gross Domestic Product (GDP)

gross profit

I

income tax

income to assets

income to equity

income to sales

interest coverage

interest paid

inventory

investor ROI

L

labor cost

layoff

Lc

liquidators

loan interest

loans from bank

long-term interest rates

M

macros

maintenance costs

market areas

market share

materials cost

Merica

million-dollar lots

N

N/P/S

net cash flow for quarter

net financing cash flow

net investment cash flow

net manufacturing equipment

net manufacturing plant

net operating cash flow

net profit before tax

net sales

net sales office

net sales to affiliates

new equipment

normal capacity

Nystock

O

operating expense

operating profit

other admin. and general expenses

other expense

other investments

P

Pandau

plant depreciation

plant investment

product position map

production cost

purchases from affiliates

Q

quality

R

ReportA

ReportB

ReportC

ReportD

ReportE

ReportF

ReportG

research_and_development

S

sales commissions

sales office depreciation

sales office investment

sales office orders

sales office purchases

sales salaries

sales to assets

savings level

second-shift line

 

Sereno

shares issued

short-term interest rates

sold from area production

sold to affiliates

sold to liquidators

stock market index

stock price

stock repurchased

stock sale

stock sold to parent

storage expenses

subsidiary dividends received

subsidiary stock purchased

T

taxes paid

taxes payable

temporary layoff costs

time certificate of deposit

total assets

total current assets

total current liabilities

total equity

total fixed assets

total industry sales

total liabilities

total liability and equity

total production cash expenditure

total production cost

total sales

total selling expense

total training expense

translation exchange rate

transportation expense

V

value added tax