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.
activity-based costing Managerial accounting method that assigns costs to a task or product based on resource allocation.
alpha An investment’s return in excess of the overall market return.
amortization The dispersion of expenses or payment for an ...
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