Appendix F. Glossary
accounts receivable
Money owed by customers for received goods or services. Customers must have been billed for items to be included in receivables.
analyst
Someone 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.
bond
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 ...
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