• Acceptance date: Time limit given to a prospective shareholder to accept an offer of shares in a “rights” issue.
• Account: A trading period whose dates are fixed by the stock exchange authorities.
• Accounts payable: Bills that have to be paid as part of the normal course of business.
• Accounts receivable: Debt owed to your company from credit sales.
• Accumulated depreciation: Total accumulated depreciation reduces the book value (formal accounting value) of assets. The value of an asset is reduced each month by a predetermined amount and timeframe. An asset worth 100 dollars, depreciated by 10 dollars per month, would be written off over 10 months.
• Acid test: A ratio used to determine how liquid a company is. It is ...