{"id":16133,"date":"2023-06-01T19:10:02","date_gmt":"2023-06-01T23:10:02","guid":{"rendered":"https:\/\/tlcpa.net\/?page_id=16133"},"modified":"2024-02-04T23:19:43","modified_gmt":"2024-02-05T04:19:43","slug":"business-and-accounting-glossary","status":"publish","type":"page","link":"https:\/\/tlcpa.net\/business-and-accounting-glossary\/","title":{"rendered":"Business and Accounting Glossary"},"content":{"rendered":"
Above-the-line deduction<\/a> Balance sheet<\/a> Capital<\/a> Debt consolidation<\/a> E-commerce<\/a> Fair market value<\/a> Government bond<\/a> Health savings account (HSA)<\/a> Income tax<\/a> Journal entry<\/a> Key Performance Indicator (KPI)<\/a> Ledger<\/a> Margin<\/a> Negative Equity<\/a> Operating Margin<\/a> Payroll records<\/a> Quantitative Easing<\/a> Rebate<\/a> S corporation<\/a>
Accelerated depreciation<\/a>
Accounting method<\/a>
Accounting period<\/a>
Accounting software<\/a>
Accounts payable<\/a>
Accounts receivable<\/a>
Accounts receivable turnover<\/a>
Accrual accounting<\/a>
Adjusted basis<\/a>
Adjusted gross income<\/a>
Adjustments to income<\/a>
Allowable Cost<\/a>
Alternative minimum tax (AMT)<\/a>
Amended return<\/a>
Amortization<\/a>
Amortizing loan<\/a>
Annual percentage yield (APY)<\/a>
Appreciation<\/a>
Assessment<\/a>
Asset allocation<\/a>
Asset case<\/a>
Assets<\/a>
Audit<\/a>
Average tax rate<\/a>
<\/p><\/div>b<\/h2>
Bank reconciliation<\/a>
Bankruptcy<\/a>
Basis of accounting<\/a>
Break even point<\/a>
<\/p><\/div>c<\/h2>
Capital gains<\/a>
Capital loss<\/a>
Cash accounting<\/a>
Cash flow statement<\/a>
Cash method<\/a>
Chart of accounts<\/a>
Cost of goods sold (COGS)<\/a>
Current year tax<\/a>
<\/p><\/div>d<\/h2>
Debt-to-income ratio<\/a>
Deduction<\/a>
Dependent<\/a>
Depreciation<\/a>
Direct tax<\/a>
Dividend<\/a>
Dividend imputation<\/a>
Due diligence<\/a>
<\/p><\/div>e<\/h2>
E-file<\/a>
EBITDA<\/a>
Emergency fund<\/a>
Employee savings plan<\/a>
Equity<\/a>
Estate<\/a>
Estate tax<\/a>
Estimated tax payments<\/a>
Excise tax<\/a>
Exclusion tax<\/a>
<\/p><\/div>f<\/h2>
Financial statement<\/a>
Fiscal year<\/a>
Fixed assets<\/a>
Flat tax<\/a>
Fractional ownership<\/a>
<\/p><\/div>g<\/h2>
Gross income<\/a>
Gross profit<\/a>
Gross profit margin<\/a>
Gross profit vs Net profit<\/a>
<\/p><\/div>h<\/h2>
Household income<\/a>
Housing expense ratio<\/a>
<\/p><\/div>i<\/h2>
Indirect tax<\/a>
Inventory<\/a>
Investment income<\/a>
Invoice<\/a>
<\/p><\/div>j<\/h2>
<\/p><\/div>k<\/h2>
<\/p><\/div>l<\/h2>
Ledger Balance<\/a>
Leverage<\/a>
Liability<\/a>
Line of Credit<\/a>
Liquid Assets<\/a>
Liquidity<\/a>
Living Trust<\/a>
Load<\/a>
Loan calculator<\/a>
<\/p><\/div>m<\/h2>
Margin vs Markup<\/a>
Maturity Date<\/a>
Mortgage<\/a>
Mutual Fund<\/a>
<\/p><\/div>n<\/h2>
Net income<\/a>
Net profit<\/a>
Net worth<\/a>
Non-liquid Asset<\/a>
Note<\/a>
<\/p><\/div>o<\/h2>
Operating profit<\/a>
Options<\/a>
<\/p><\/div>p<\/h2>
Periodic Rate<\/a>
Private Equity<\/a>
Profit and Loss Statement<\/a>
Property Tax<\/a>
Purchase Agreement<\/a>
<\/p><\/div>q<\/h2>
Quick Ratio<\/a>
<\/p><\/div>r<\/h2>
Recession<\/a>
Refinance<\/a>
Return on Assets (ROA)<\/a>
Return on Equity (ROE)<\/a>
Return on Investment (ROI)<\/a>
Revenue<\/a>
Risk<\/a>
Roth IRA<\/a>
Roth IRA<\/a>
<\/p><\/div>s<\/h2>
S corporation<\/a>
Safe harbor<\/a>
Schedules<\/a>
Schedules<\/a>
Self-directed IRA<\/a>
Self-directed IRA<\/a>
Self-employment tax<\/a>
Self-employment tax<\/a>
Signature loan<\/a>
Sole proprietorship<\/a>
Stockbroker<\/a>
<\/p><\/div>