Corporate Finance For Dummies, 2nd Edition

Index

A

• accountant, getting a job as, 29–30
• accounting rate of return (ARR), 128–130
• accounting records, as source for looking for data to forecast finances, 265
• accounts payable, 28, 54
• accounts receivable, 28, 50
• accounts receivables turnover, 77–78
• accounts receivables turnover in days, 78
• accrued compensation, 55
• accrued expenses, 55
• acid test ratio (aka Quick Ratio), 82–83
• acid test ratio (Quick Ratio), 82–83, 253
• acquisitions. See also mergers and acquisitions (M&A)
  • acquisition of Xilnix by AMD, 286
  • defined, 285
  • organizational sovereignty, 286
  • partial acquisitions, 286
• active portfolio management, 200
• activity-based costing, 306
• additional paid-in capital, 57–58
• adjuster, getting a job as, 29
• agency problem, 16
• algorithms, building quantitative algorithms, 230–231
• Ally Bank (formerly GMAC), 24
• Altman’s Z-score, 275
• AMD, acquisition of Xilnix by, 286
• American Institute of Certified Public Accountants (AICPA), 26
• analyst, getting a job as, 29
• anti-money laundering (AML), 196
• arbitrage pricing theory (APT), 208, 211, 214, 236
• arithmetic rate of returns, 261
• ARR (accounting rate of return), 128–130
• ask price, 153, 161, 302
• asset-backed securities, 147–148
• assets
  • as basically same things as capital, money, and cash, 36
  • bundling of
    • overview, 222
    • multi-asset bundles, 223
    • pass-through certificate, 223
    • unbundling, 224
  • current assets
    • accounts receivable, 50
    • cash and cash equivalents, 49
    • defined, 49
    • income tax assets, 50
    • inventories, 50
    • marketable securities, 49
    • other ...