GLOSSARY

10-K A financial statement covering a company’s annual performance that is filed with the Securities and Exchange Commission.

10-Q An unaudited statement of a company’s quarterly performance that includes reports similar to those found in a 10-K.

accounts payable The amounts owed by a company to vendors and suppliers.

accounts receivable Payments owed to a company by customers.

accrual accounting The recording of transactions as they occur rather than when the cash actually changes hands.

amortization The dispersion of expenses or payment for an obligation over an extended period.

annual report A condensed version of the 10-K, with more emphasis placed on marketing a company to investors through colorful charts and pictures.

arbitrage ...

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