Accounts Receivable:

Money owed by customers for received goods or services. Customers must have been billed for items to be included in receivables.


A person who publishes buy/hold/sell recommendations and earnings forecasts for a stock. Buy side analysts work for institutional buyers, and sell side analysts work for brokerages or investment banking houses.

Balance Sheet:

A financial statement listing a company's assets (what it owns) and liabilities (what it owes) as of a specific date, usually the last day of a company's fiscal quarter.


A long-term promissory note issued by a corporation.

Bond Rating:

A grade evaluating the quality of a bond. AAA is generally the highest, or most creditworthy rating.

Book Value:

Total shareholder's ...

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