Coupon terms and meanings

coupon terms and meanings

United States which contains standards for audits of government organizations, programs, activities and functions, and of government assistance received by contractors, nonprofit organizations and other nongovernment organizations. Foreign Exchange Instruments employed in making payments between countries. Time Value of Money The concept that cash flows of equal dollar amounts separated by a time interval have different present values because of the effect of compound interest. Market Value The price investors are willing to pay for a share of stock on the open market. Journal Any book containing original entries of daily financial transactions. Wash Sale A wash sale occurs if stock or securities are sold at a loss and the seller acquires substantially identical stock or securities 30 days before or after the sale. Financial Accounting Standards Board (fasb) Independent, private, non-governmental authority for the establishment of accounting principles in the United States. Non-for-Profit Organization/Tax-Exempt Organization An incorporated organization which exists for educational or charitable purposes, and from which its shareholders or trustees do not benefit financially. Bad Debt All or portion of an account, loan, or note receivable considered to be uncollectible. Vertical Analysis A technique for analyzing financial statements that uses percentages to show the relationships of each stated item to the total, which is 100 percent of the figure in a single statement. Each state may also use a standard deduction format, but the amounts and computations differ from the federal and from state to state.

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Under the purchase method OF accounting, one entity is deemed to acquire another and there is a new basis of accounting for the assets and liabilities of the acquired company. Allocate To set aside for a specific reason. Also known as demand loan. Bond Discount The amount below PAR value that a bond sells for. Operating Lease Type of lease, normally involving equipment, whereby the contract is written for considerably less than the life of the equipment and the lesser handles all maintenance and servicing. Property, Plant, and Equipment Long-term tangible assets used in the continuing operation of a business for a long time. K Keogh Plan Also known as an HR 10, this is a qualified retirement plan for self employed who do not incorporate their business. A qualified remic is generally taxed like a partnership, unless it takes contributions after its start up day or engages in a prohibited transaction. Non-Callable preferred stock or bond that cannot be redeemed at the option of the issuer. Accelerated Depreciation Method that records greater depreciation than straight-line depreciation in the early years and less depreciation than straight-line in the later years of an asset'S holding hanover green beans coupons period.