Professional Documents
Culture Documents
CMA Glossary
Absorption Costing
Accelerated Depreciation
Accounting
Accounting System
Accounts Payable Accounts Payable Turnover Accounts Receivable Accounts Receivable Turnover Accrual Accounting
Accrued
ICMA
Acquisition Cost
Activity-Based Management
Administrative Expense
ICMA
Appraisal Costs
Asset
ICMA
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Audit Committee
Average Collection Period Average Fixed Cost Average Total Cost Average Variable Cost Backflush Costing
ICMA
Best Practice
Beta
Board of Directors
Bond
Budget Process
Business Plan
ICMA
Capacity Constraints
Capital Adequacy Capital Asset Pricing Model (CAPM) Capital Budget Capital Budgeting Capital Gain or Loss
Capital Investment
Capital Lease
Capital Rationing
Carrying Cost
Cash Cycle
Cash Flow Ratio Cash Flow to Fixed Charges Cash Management Cash Ratio
ICMA
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Certainty Equivalent
Change in the Quantity Demanded Change in the Quantity Supplied Code of Conduct Coefficient of Variation Collateral
Commitment Fee
Committee of Sponsoring A voluntary private-sector organization, established in the U.S., Organizations (COSO) dedicated to providing guidance on organizational governance, business ethics, internal control, enterprise risk management, fraud, and financial reporting. Common Base Year Statements Common Cost Common-Size Financial Statements Financial Statements showing the percentage change over a base year. (Also called Horizontal Analysis.) A cost of operating a facility that is shared by two or more users. Financial statements used for comparison between firms. A common size Income Statement shows all amounts as a percent of revenue. A common size Balance Sheet shows all values as a percent of total assets.
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ICMA
Competition-Based Pricing Completed-Contract Method Compliance Audit Compliance Risk Compound Interest
Confidentiality
ICMA
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Consistency Consolidated Financial Statements Constant Gross Profit Method Constraint Contingency Planning Continuous Budget
Continuous Improvement
ICMA
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ICMA
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ICMA
Current Liability
Cyclical Database
Data Warehouse Database Management Days Purchases in Payables Days Sales in Inventory
ICMA
Deferred Revenue Degree of Financial Leverage Degree of Operating Leverage Delegation of Authority
ICMA
Detection Risk Differential Cost Diluted Earnings per Share Direct Cost Direct Costing
ICMA
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Disaster Recovery
Disclosure Discount
Discounted Payback
Discretionary Cost
Diseconomies of Scale
ICMA
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Dividend Payout Dividend Payout Ratio Dividend Yield Downstream Costs Draft Drum-Buffer-Rope System
ICMA
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Duration
Earnings
Earnings at Risk
Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) Earnings Coverage Earnings Distribution
Economic Order Quantity The optimal amount of an item to order when inventory is reduced to (EOQ) the reorder point. (Also called Optimal Lot Size.) Economic Profit Economies of Scale A return to investors that exceeds the opportunity cost of financial capital. Reduction in an entitys per unit cost associated with production processes that produce large volumes of output.
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ICMA
Encryption
Enterprise-Wide Entity Equilibrium Equity Equity Carve-Out Equity Multiplier Equivalent Units
ICMA
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Eurodollars Exception Reporting Exchange Rate Exchange Rate Risk Exercise Price Expected Value Expenditure Expense Expense Recognition Exponential Smoothing
ICMA
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Financial Accounting
Financial Statement
Financing Expenses
ICMA
Fiscal Year Fixed Asset Fixed Asset Turnover Fixed Budget Fixed Charges Fixed Charge Coverage Ratio Fixed Cost Fixed Exchange Rate Fixed Overhead Fixed Overhead Spending Variance Flexible Budget Flexible Exchange Rate
ICMA
Flowchart
ICMA
Going Concern Goodwill Gross Profit Margin Gross Profit Margin Percentage Gross Revenue Hardware Hazard Risk Hedging High-low method Historical Cost Holding Gain or Loss Horizontal Analysis
ICMA
Income Statement
ICMA
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Indirect Method
ICMA
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Intangible
Integrity
Internal Control
Internet
ICMA
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Inventory Turnover Inventory Valuation Invested Capital Investment Investment Center Job Order Costing Joint Product Costing
Joint Venture Journal Just-In-Time Manufacturing (JIT) Kanban Kinked Demand Curve
Last-In-First-Out (LIFO)
ICMA
Learning Curve
Lease
Liability
ICMA
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Liquidation Liquidity Loan Covenants Lockbox System Long Position Long Run
Long-Term Debt to Equity Ratio Long-Term Liabilities Lower of Cost or Market Rule Maintenance Make Versus Buy
ICMA
Management
Management Accounting
Management Discussion and Analysis Management Information System Manufacturing Manufacturing Cost Margin of Safety Marginal Cost Market Comparables Market Equilibrium Price Market Penetration
ICMA
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Market Value Marketability Marketable Securities Market-Based Transfer Price Master Budget
ICMA
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Monopolistic Competition
Monopoly
Negotiated Price
Network Controls Nominal Non-monetary Exchange Non-price Competition Nonrecurring Items Non-value Added No-par Stock
ICMA
Normal Profit
Operating Cycle Operating Expenses Operating Income Operating Lease Operating Leverage Operating Profit Operating Profit Margin
ICMA
Operational Budget Operational Risk Operations Opportunity Costs Option Ordering Cost Organization Structure Organizational Culture Organizational Goals Output Controls
Outsourcing
Overdraft
Overhead
ICMA
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ICMA
Prevention Costs
Price-to-Book Ratio
ICMA
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Process Costing
Processing Controls
ICMA
ICMA
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Public Company
Put Option Qualitative Factors Quality Quality Assurance Quality Control Quantity Discount
Quick Ratio
ICMA
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Real Option
Realize
ICMA
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Relevant Cost
Repair
Required Rate of Return Required Reserves Research and Development Cost Reserve
ICMA
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Residual Risk
Resource Allocation
ICMA
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Risk Assessment
Risk Premium
Risk Response
ICMA
Safety Stock
Sales-Mix Variance
Secondary Offering
ICMA
Segregation of Duties
Separable Costs
ICMA
Slack
Split-Off Point
Split-Up
Spot Rate
ICMA
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Standard Deviation
Start-Up Costs
Statement of Changes in Shareholders Equity Statement of Earnings (Income Statement) Statement of Financial Position (Balance Sheet)
ICMA
Stock-Out Costs
Sunk Costs
ICMA
Systems Development
Target Pricing
ICMA
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Top-Down Approach
Tracking Stock
Trade Credit Trade Discount Transaction Controls Transaction Gains or Losses Transaction Processing
Treasury Bonds
ICMA
Unsystematic Risk
ICMA
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Variable Costing
Variable Cost
Variable Overhead Efficiency Variance Variable Overhead Expenses Variable Overhead Spending Variance Variance Verifiability
Vertical analysis
Virus Warrant
ICMA
Zero-Based Budgeting
ICMA
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