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A list
A shares
AAA
AAPA
AARF
AAT
ab initio
abacus
abandonment
abatement
ABB
abbreviated accounts
ABC
ABM
abnormal gain
abnormal loss
abnormal spoilage
above the line
abridged accounts
absorb
absorbed overhead
absorption
absorption costing
absorption rate
abstract
Academy of Accounting Historians
ACAUS
ACCA
accelerate
accelerated cost recovery system
accelerated depreciation
acceleration
acceleration clause
acceptance
acceptance credit
acceptance sampling
accepting house
Accepting Houses Committee
acceptor
accident insurance
accommodation
accommodation bill
account analysis
account code
account end
account form
account payee
accountability
accountable
accountancy
accountancy bodies
accountancy profession
accountant
Accountants International Study Group
accountants liability
accountants opinion
accountants report
accounting
Accounting and Finance Association of Australia and New Zealand
accounting bases
accounting change
accounting concept
accounting control
accounting conventions
accounting cycle
accounting date
Accounting Directives
accounting entity
accounting equation
accounting error
accounting event
accounting fees
accounting information system
accounting manual
accounting period
accounting policies
accounting practice
accounting principles
Accounting Principles Board
accounting procedure
accounting profits
accounting rate of return
accounting records
accounting reference date
accounting reference period
accounting software
accounting standard
Accounting Standards Board
Accounting Standards Committee
accounting system
accounting technician
accounting unit
accounts
accounts department
accounts manager
accounts payable
accounts receivable
accounts receivable turnover
accrete
accretion
accrual
accrual basis accounting
accruals
accruals basis
accrue
accrued dividend
accrued expense
accrued income
accrued liabilities
accrued revenue
accumulate
accumulated depreciation
accumulated earnings tax
accumulated profit
accumulated reserves
accumulation
ACH
acid test
acid test ratio
acquisition accounting
across the board
act
act of God
active
active account
active partner
activity
activity based budgeting
activity based costing
activity based management
activity chart
activity cost pool
activity driver
activity driver analysis
actual
actual cash value
actual cost
actual price
actuarial
actuarial tables
actuary
ad valorem
ad valorem duty
add
add up
add up to
added value
addend
addition
additional
additional personal allowance
additional premium
additional voluntary contributions
adequate disclosure
adjudicate
adjudication of bankruptcy
adjudication tribunal
adjudicator
adjust
adjustable rate mortgage
adjustable rate preferred stock
adjusted gross income
adjuster
adjusting entry
administer
administered price
administration
administration costs
administrative expenses
administrative receiver
administrative receivership
administrator
ADR
advance
advance payment guarantee
adverse balance
adverse opinion
adverse variance
advice
adviser
advisory
advisory funds
AFAANZ
AFBD
affiliated
affiliated enterprise
after tax
after-tax profit
aftermarket
age analysis of debtors
age related
age related allowance
aged debtors analysis
agency bank
agency bill
agency broker
agency worker
agenda
agents commission
AGI
AGM
agreed
agreed price
AICPA
AIM
airmail transfer
alien corporation
all in price
all in rate
all risks policy
allocate
allocated costs
allot
allotment
allow
allow for
allowable
allowable deductions
allowable expenses
allowable losses
allowance for bad debt
allowances against tax
alternative cost
Alternative Investment Market
alternative minimum tax
amalgamate
American Accounting Association
American Depositary Receipt
American Institute of Certified Public Accountants
amortisable
amortisation
amortisation period
amortise
amortization
amount paid up
amount realised
AMT
analyse
analysis
analytical review
angel
annual
annual accounts
annual depreciation
annual depreciation provision
annual exemptions
Annual General Meeting
annual income
annual management charge
annual meeting
Annual Percentage Rate
annual report
annual return
annualised
annualised percentage rate
annually
annuitant
annuity
annuity certain
annuity contract
antedate
anti dumping duty
anti inflationary
anti trust
anti trust laws
APB
Appeals Commissioner
application
application of funds
apportion
apportionment
appraisal
appraise
appreciate
appropriate
appropriation
appropriation account
approval
approve
approved accounts
approved scheme
approved securities
approximate
approximately
approximation
APR
APRA
AR
arbitrage syndicate
ARD
area manager
arithmetic mean
ARM
around
ARPS
ARR
arrangement fee
arrears
article
articles of association
articles of partnership
as per
ASB
ASC
asked price
asking price
assess
assessed value
assessment
asset
asset backed securities
asset backing
asset rich company
asset stripper
asset stripping
asset turnover
asset turnover ratio
asset value
assets
assign
assignation
assignee
assignment
assignor
associate
associate company
associate director
associated company
Association of Accounting Technicians
Association of Authorised Public Accountants
Association of Chartered Accountants in the United States
Association of Chartered Certified Accountants
Association of Corporate Treasurers
Association of Financial Advisers
Association of Futures Brokers and Dealers
assumable mortgage
assurance
assure
assurer
AST
at call
at par
at sight
ATM
attachment
attachment of earnings
attachment of earnings order
attachment order
attest
attributable profit
auctioneer
Audit Commission
audit cycle
audit fee
audit opinion
audit programme
audit regulation
audit report
audit risk
audited accounts
auditing
Auditing Practices Board
auditing standards
auditors fees
auditors qualification
auditors report
augend
Australian Accounting Research Foundation
Australian Prudential Regulation Authority
AUT
authorise
authorised capital
authorised share capital
authorised unit trust
Automated Clearing House
Automated Screen Trading
automated teller machine
availability
AVCs
average
average cost of capital
average due date
average income per capita
average out
average shareholders' equity
average total assets
avoidance
award
B shares
BAA
baby bonds
back
back duty
back end loaded
back interest
back out
back payment
back rent
back tax
back to back loan
backdate
backer
backflush costing
backing
backlog
backlog depreciation
backwards spreading
BACS
bad cheque
bad debt
bad debt expense
bad debt provision
bad debts recovered
badges of trade
bail out
bailment
balance of payments
balance of payments surplus
balance of retained earnings
balance off
balance sheet
balance sheet asset value
balance sheet audit
balance sheet date
balance sheet equation
balance sheet total
balanced scorecard
balancing item
balloon
balloon mortgage
BALO
bank account
bank advance
bank balance
bank base rate
bank bill
bank book
bank borrowings
bank card
bank certificate
bank charge
bank confirmation
bank credit
bank deposits
bank draft
bank giro
bank holiday
bank identification number
bank loan
bank manager
bank mandate
bank reconciliation
bank reserves
bank return
bank statement
bank syndicate
bank transfer
bankable
bankable paper
banker
Bankers Automated Clearing Services
bankers bill
bankers credit card
bankers draft
bankers lien
bankers order
bankers reference
banking
banking account
banking covenants
Banking Ombudsman
banking products
banknote
bankrupt
bankruptcy order
bankruptcy petition
bankruptcy proceedings
bargain
bartering
base
base rate
base weighted index
base year
basic
basic balance
basic commodities
basic discount
basic earnings per share
basic earnings per share (basic EPS)
basic pay
basic product
basic rate tax
basic salary
basis of accounting
basis of apportionment
basis of assessment
basis period
basket of currencies
batch
batch costing
batch level activities
bd
BD
bearer
beginning inventory
behavioural accounting
below the line expenditure
benchmark
benchmark accounting policy
benchmarking
beneficial interest
beneficial occupier
beneficiary
benefit
benefit cost analysis
benefit in kind
Benfords Law
BEP
bequeath
bequest
best practice
bf
BFH
bid market
bid offer price
bid offer spread
bid price
bid rate
bidder
bidding
big business
bilateral clearing
bilateral credit
bill broker
bill of lading
bill of materials
bill of sale
billing
billion
bills payable
bills receivable
BIN
binder
black economy
blank cheque
blanket lien
blind entry
blind trust
block trading
blocked account
blocked funds
Blue Book
blue chip
Blue list
blue sky laws
board
Board for Actuarial Standards
board meeting
Board of Customs and Excise
board of directors
bona fide
bond market
bond ratio
bond washing
bond yield
bonded
bonded warehouse
bondholder
bondised
bonus
bonus issue
bonus share
book inventory
book of account
book of prime entry
book sales
book to bill ratio
book value
book value per share
bookkeeper
bookkeeping
bookkeeping barter
bookkeeping transaction
books
booming
boost
BOP
border tax adjustment
borrow
borrower
borrowing
borrowing costs
borrowing power
borrowings
bottleneck
bottleneck activity
bottom line
bottom up budgeting
bought day book
bought ledger
bought ledger clerk
bounce
BP
BR
bracket
branch accounting
branch accounts
breach
breach of contract
breach of trust
break down
break even
break even
break even analysis
break even chart
break even sales
break out
break up
break up value
breakages
breakdown
breakup value
bribe
bricks and mortar
bridge finance
bridging loan
bring down
bring forward
bring in
British Accounting Association
brokers commission
broking
brought down
BS
budget
budget account
budget centre
budget committee
budget control
Budget Day
budget department
budget director
budget information
budget lapsing
budget manual
budget period
budget planning calendar
budget report
budget variance
budgetary
budgetary control
budgetary policy
budgetary requirements
budgetary slack
budgeted balance sheet
budgeted capacity
budgeted income statement
budgeted revenue
budgeting
budgeting models
buffer stocks
build into
build up
building and loan association
building society
buildup
built in obsolescence
bulk buying
bullet bond
bullet loan
Bulletin des Annonces Leacutegales Obligatoires
bumping
Bundesfinanzhof
business
Business Accounting Deliberation Council
business address
business angel
business angel network
business centre
business combination
business entity concept
business expenses
business hours
business intelligence
business name
business plan
business property relief
business ratepayer
business rates
business review
business segment
business transaction
business travel
buy back
buy in
buyback
buying department
buyout
by product
bylaw
CA
ca
CA
calculate
calculation
calendar variance
calendar year
call
call account
call back pay
call in
call in pay
call price
call purchase
call up
callable capital
called up capital
calls in arrear
Canadian Institute of Chartered Accountants
CAPA
capacity
capacity costs
capacity management
capacity requirements planning
capacity usage variance
capacity variance
Caparo case
CAPEX
capital
capital adequacy
capital allowances
capital appreciation
capital asset
capital asset pricing model
capital assets
capital base
capital bonus
capital budget
capital budgeting
capital commitments
capital consumption
capital costs
capital deepening
capital employed
capital equipment
capital expenditure
capital expenditure (CAPEX)
capital expenditure budget
capital gains expenses
capital goods
capital intensive industry
capital investment
capital investment appraisal
capital lease
capital levy
capital maintenance concept
capital outlay
capital profit
capital project
capital ratio
capital rationing
capital reconstruction
capital redemption reserve
capital reorganisation
capital reserves
capital shares
capital structure
capital surplus
capital tax
capital to asset ratio
capital transactions
capital transfer tax
capital turnover ratio
capital widening
capitalisation
capitalisation issue
capitalisation of costs
capitalisation of earnings
capitalise
capitalise on
capitalist
capitalist economy
CAPM
capped floating rate note
captive market
carriage
carriage forward
carriage free
carriage inwards
carriage outwards
carriage paid
carry
carry back
carry down
carry forward
carry over
carrying cost
carrying value
cash accounting
cash advance
cash and carry
cash at bank
cash balance
cash basis
cash budget
cash card
cash cow
cash discount
cash dispenser
cash dividend
cash economy
cash equivalent
cash equivalents
cash float
cash flow
cash flow (CF)
cash flow accounting
cash flow budget
cash flow forecast
cash flow ratio
cash flow risk
cash flow statement
cash flow to total debt ratio
cash fraction
cash generating unit
cash in
cash in on
cash inflow
cash items
cash limit
cash offer
cash on cash equivalent
cash out
cash outflow
cash payment
cash payments journal
cash position
cash purchase
cash receipts journal
cash register
cash reserves
cash sale
cash surrender value
cash terms
cash to current liabilities ratio
cash up
cash voucher
cashable
cashback
cashier
cashiers check
cashless society
casting vote
casual labour
casual work
casual worker
CAT
CCA
CCAB
CD
central bank discount rate
central government
central purchasing
centralise
centre
CEO
certain annuity
certificate
certificate of approval
certificate of deposit
certificate of incorporation
certificate of origin
certificate of quality
certificate of registration
certificate to commence business
certificated bankrupt
certified accountant
certified accounting technician
certified cheque
certified public accountant
certify
cessation
cession
CFO
CGT
CH
chairman
Chamber of Commerce
Chancellor of the Exchequer
change
change in accounting estimate
channel
CHAPS
Chapter 13
Chapter 7
charge
charge account
charge and discharge accounting
charge by way of legal mortgage
charge card
chargeable
chargeable asset
chargeable business asset
chargeable gains
chargeable transfer
chargee
charges forward
charitable
charitable deductions
charitable purposes
charitable trust
charity
charity accounts
Charity Commissioners
chart of accounts
chartered
chartered accountant
Chartered Association of Certified Accountants
chartered bank
chartered company
Chartered Institute of Management Accountants
Chartered Institute of Public Finance and Accountancy
Chartered Institute of Taxation
chattel mortgage
chattels real
cheap money
cheat
check
check card
check routing symbol
checkable
checkbook
checking account
cheque
cheque account
cheque book
cheque card
cheque requisition
cheque stub
cheque to bearer
chief executive
chief financial officer
chief investment officer
chief operating officer
Chief Secretary to the Treasury
Chinese walls
chop
chose
chose in action
chose in possession
Christmas bonus
chronological order
CICA
CIMA
CIPFA
circular letter of credit
circularisation of debtors
circulating capital
circulation of capital
City Panel on Takeovers and Mergers
civil action
claim form
claims department
claims manager
class of assets
classical system of corporation tax
classification of assets
classification of liabilities
classified stock
classify
clause
claw back
clawback
clean float
clean opinion
clear profit
clearance certificate
clearance sale
clearing account
clearing agency
clearing bank
clearing house
Clearing House Automated Payments System
clearing system
clerical error
client account
clientele
close company
close ended
close off
closed end credit
closed fund
closed market
closely held
closing
closing balance
closing down sale
closing entries
closing out
closing rate
closing rate method
closing stock
closure
CN
CNCC
co
co creditor
co director
co financing
CoCoA
code
code of practice
codicil
coding
coding of accounts
coefficient of variation
cold start
collateralisation
collateralise
collect
collectibility
collecting agency
collecting bank
collection period
collection ratio
collections
collective investment
collector
column
combined financial statement
comfort letter
commerce
commercial
commercial bill
commercial directory
commercial failure
commercial law
commercial lawyer
commercial loan
commercial property
commercial report
commercial substance
commercial year
commercially
commission agent
commission rep
commissioner
Commissioner of the Inland Revenue
commit
commitment
commitment document
commitment fee
commitments basis
commitments for capital expenditure
committed credit lines
Committee of European Securities Regulators
Committee on Accounting Procedure
commodity exchange
commodity market
commodity trader
common cost
common ownership
common pricing
Compagnie Nationale des Commissaires aux Comptes
Companies House
Companies Registration Office
company auditor
company car
company director
company flat
company law
company pension scheme
company promoter
company registrar
company reserves
company secretary
comparability
comparative balance sheet
comparative statements
compensate
compensating balance
compensating errors
compensation
compensation deal
compensation fund
compensation package
compete
competitive devaluation
competitive pricing
competitor
complete
completed contract method
completion date
compliance
compliance audit
compliance costs
compliance department
compliance officer
compliance test
composition
compound
compound discount
compound interest
compound journal entry
compounding period
comprehensive income
comprehensive insurance
comprehensive tax allocation
compromise
comptroller
Comptroller and Auditor General
compulsory annuity
compulsory liquidation
compulsory purchase
compulsory winding up
compulsory winding up order
computable
computation
computational error
compute
computerise
concealment of assets
concept
conceptual framework
concern
concession
concessionaire
concessionary fare
conciliation
condition
conditional
conditional sale
conditionality
conditions of employment
conditions of sale
Confederation of Asian and Pacific Accountants
confidential report
conflict of interest
connected persons
Conseil National de la Comptabilite
consensus ad idem
conservative
conservatively
consideration
consign
consignation
consignee
consignment
consignment accounts
consignment note
consignor
consistency
consolidate
consolidated accounts
consolidated balance sheet
consolidated cash flow statement
consolidated financial statement
consolidated fund
consolidated income statement
consolidated profit and loss account
consolidation adjustments
consolidation difference
consols
consortium
constant purchasing power
constraint
constraint based costing
Consultative Committee of Accountancy Bodies
consulting
consulting actuary
consumable goods
consumed cost
consumer
consumer council
Consumer Credit Act 1974
consumer goods
Consumer Price Index
consumer protection
consumer spending
consumption tax
Contact Committee
contested takeover
contingency fund
contingent expenses
contingent gain
contingent liability
contingent loss
contingent policy
contingent reserve
continuing professional development
continuous disclosure
continuous improvement
continuously contemporary accounting
contra
contra account
contra entry
contract costing
contract note
contract of employment
contract of service
contract work
contracting party
contractor
contractual
contractual liability
contractual obligation
contractually
contribute
contribution
contribution income statement
contribution margin
contribution of capital
contributor of capital
contributory
control account
control limits
control period
control risk
control totals
controllable variance
controlled company
controlled economy
controller
conventional cost system
conversion costs
conversion of funds
conversion period
conversion value
convert
convertibility
convertible loan stock
convertibles
conveyance
conveyancer
conveyancing
COO
cooling off period
cooperative society
cooperative store
coproperty
coproprietor
Copyright Act
copyright deposit
copyright holder
copyright law
copyright notice
core earnings
corporate
corporate finance
corporate loan
corporate name
corporate plan
corporate planning
corporate profits
corporation income tax
corporation loan
corporation tax
correcting entry
COSA
cost absorption
cost accountant
cost accounting
cost accumulation
cost allocation
cost analysis
cost apportionment
cost assignment path
cost at cost concept
cost based price
cost behaviour pattern
cost centre
cost control
cost cutting
cost driver
cost effective
cost effectiveness
cost element
cost estimation
cost factor
cost function
cost hierarchy
cost management
cost management function
cost modelling
cost object
cost of borrowing
cost of capital
cost of goods sold
cost of goods sold (COGS)
cost of living
cost of living adjustment
cost of living allowance
cost of living bonus
cost of living increase
cost of replacement
cost of sales
cost of sales adjustment
cost plus
cost pool
cost price
cost reduction programme
cost summary schedule
cost volume profit analysis
costing
costly
costs
costs of nonconformance
costs of quality
coterminous period ends
council tax
count
counter claim
counter offer
counterbid
counterfeit
counterfoil
countermand
counterparty
counterpurchase
countersign
countertrade
countervailing duty
counting house
coupon security
covenant
cover note
CP
CPA
CPD
creative accountancy
credit
credit account
credit agency
credit agreement
credit analysis
credit bank
credit bureau
credit card
credit card holder
credit column
credit control
credit controller
credit entry
credit facilities
credit freeze
credit limit
credit note
credit reference
credit reference agency
credit report
credit side
credit squeeze
creditor days
creditors
creditors meeting
creditworthiness
creditworthy
crisis
crisis management
critical path method
CRO
cross border
cross border services
cross holdings
cross rate
cross subsidy
crossed cheque
crown jewels
crystallise
CT
cum
cum all
cum coupon
cum dividend
cum rights
cumulative
cumulative interest
cumulative preference share
cumulative weighted average cost
currency backing
currency clause
currency futures
currency mismatching
currency movements
currency note
currency reserves
current assets
current cost
current cost accounting
current earnings per share (current EPS)
current liabilities
current purchasing power
current ratio
current value
current value accounting
current year
curve
cushion
custom
customer profitability
customer profitability analysis
customer service department
customise
customs
Customs and Excise
customs barrier
customs broker
customs clearance
customs declaration
customs entry point
customs examination
customs formalities
customs officer
customs seal
customs tariff
customs union
cut
cut down on
cut off
cutback
CVP analysis
cycle
cyclical factors
D B
DA
damages
danger money
Datastream
date of bill
date of maturity
date of record
date stamp
dawn raid
day book
DCF
DD
dead account
dead loss
dead money
deal
dear money
death benefit
death duty
death in service
death tax
debenture bond
debenture capital
debenture holder
debenture issue
debenture stock
debit
debit balance
debit card
debit column
debit entry
debit note
debit side
debitable
debits and credits
debt collection
debt collection agency
debt collector
debt convertible bond
debt counselling
debt equity ratio
debt factoring
debt obligations
debt ratio
debt rescheduling
debt to equity ratio
debtor days
debtor side
debtors
debtors control account
debtors ledger
debtors turnover ratio
decimal point
decimal system
decimalisation
decimalise
decision support system
decision theory
decision tree
declaration
declaration of bankruptcy
declaration of income
declaration of solvency
declare
declared
declared value
decline
declining balance method
decrease
deduct
deductible
deduction
deed
deed of arrangement
deed of assignment
deed of covenant
deed of partnership
deed of transfer
deep pocket
defalcation
default notice
defaulter
defer
deferment
deferred annuity
deferred consideration
deferred cost
deferred credit
deferred creditor
deferred expenditure
deferred maintenance
deferred payment
deferred revenue
deferred tax
deficiency
deficit financing
deflationary
degearing
del credere
del credere agent
delinquency
delinquent
deliver
delivered price
delivery cycle time
delivery note
delivery of goods
delivery order
delivery time
demand bill
demand price
demerge
demerger
demise
demonetisation
demonetise
demurrage
demutualisation
demutualise
Department for Education and Skills
Department of Trade and Industry
departmental accounts
dependent variable
deposit account
deposit slip
deposit taking institution
depositary
depositor
depository
deposits paid
depreciable
depreciable asset
depreciable cost
depreciable life
depreciate
depreciation
depreciation accounting
depreciation provision
depreciation rate
depress
deregulate
derivative instruments
designated account
detailed audit
devalue
development costs
devise
devisee
DFES
differential tariffs
digit
digital analysis
diluted earnings per share
dilution
dilution of shareholding
diminish
direct allocation method
direct cost
direct cost variance
direct debit
direct expenses
direct labour costs
direct materials cost
direct product profitability
direct share ownership
direct tax
direct taxation
directional testing
directive
director
Director of the Budget
directorate
directors fees
directors report
directorship
dirty float
disallow
disallowable
disburse
disbursement
discharge
discharged bankrupt
disclaimer
disclose
disclosure
disclosure of shareholding
discount for cash
discount house
discountable
discounted cash flow
discounted value
discounter
discrepancy
discretion
discretionary client
discretionary cost
discretionary funds
discretionary trust
dishonoured cheque
disinvest
disinvestment
dispensation
disposable personal income
disposal
disposals
disqualification
disqualify
dissolution
dissolve
distrain
distress
distress merchandise
distress sale
distributable
distributable profits
distributable reserve
distribute
distributed profits
distribution cost
distribution network
distribution of income
distributor
distributorship
District Bank
diversify
divestiture
dividend
dividend check
dividend cover
dividend forecast
dividend growth model
dividend mandate
dividend payout
dividend per share
dividend warrant
dividend yield
dividend yield basis
divisional headquarters
divisor
document
documentary
documentary credit
documentation
dollar area
dollar balances
dollar crisis
dollar gap
dollar millionaire
dollar stocks
domestic production
domicile
donation
donee
donor
dormant
dormant account
dormant company
dotcom
double entry bookkeeping
double taxation
double taxation agreement
double taxation relief
doubtful
doubtful debt provision
doubtful loan
down payment
down time
downside factor
downside risk
DPP
draft
drafting
drain
draw
draw up
drawback
drawee
drawer
drawing account
drawings
drawings account
drop
droplock bond
dry goods
DTI
dual listing
dual pricing
dual resident
dud
dud cheque
due
due date
due diligence
dues
Dun Bradstreet
duty
duty free
duty paid goods
e
e business
e oe
EAA
early withdrawal
earmark
earn
earned income
earnest
earning capacity
earning potential
earning power
earnings
earnings before interest and tax
earnings before interest taxes depreciation and amortisation
earnings before interest, taxes, depreciation and amortization (EBITDA)
earnings cap
earnings growth
earnings per share
earnings per share (EPS)
earnings performance
earnings related contributions
earnings related pension
earnings surprise
earnings surprises
earnings warning
earnings yield
ease
easy market
easy money policy
easy terms
EBIT
EBITDA
EBRD
ECGD
economic
economic crisis
economic forecaster
economic life
economic order quantity
economic planning
economic stagnation
economic value added
economical
economics
economies of scope
economy
economy drive
ECP
ED
EDI
EEA
effect
effective
effective annual rate
effective date
effective demand
effective price
effective rate
effective tax rate
effective yield
efficiency ratio
efficiency variance
Efficient Market Hypothesis
EFT
EFTA
EFTPOS
EIB
eightytwenty law
EIS
eldercare
elect
electronic banking
electronic data interchange
electronic funds transfer
electronic funds transfer at point of sale
Electronic Lodgement Service
electronic point of sale
electronic version of the tax return
ELS
email
embezzle
embezzlement
embezzler
EMH
emoluments
employed
employee
employee contribution
employee share ownership plan
employer
employers contribution
employers liability insurance
employment contract
employment income
encash
encashable
encashment
encumbrance
end product
endorse
endorsee
endorsement
endorser
endowment
endowment assurance
endowment mortgage
endowment policy
energy costs
enforce
enforcement
engagement
engagement letter
entail
enterprise accounting
Enterprise Investment Scheme
enterprise resource planning
enterprise value (EV)
enterprise value to ebitda (EV/EBITDA)
enterprise value to revenue
enterprise zone
entertainment allowance
entertainment expenses
entitle
entitlement
entity accounting
entrepreneurial
entry
entry price
entry value
environmental accounting
environmental reporting
EOQ
epos
EPS
equal
equalise
equally
equate
equation
equity
equity accounting
equity capital
equity dividend cover
equity finance
equity gearing
equity kicker
equity share capital
equity sweetener
equivalence
equivalent
equivalent production
equivalent taxable yield
equivalent unit
errors and omissions excepted
ESC
escalate
escalator clause
escape clause
escrow
ESOP
establishment
establishment charges
estate
estate accounting
estate duty
estate tax
estimate
estimated
estimated cost
estimated liability
estimation
estimator
Euro
euro account
euro option
Eurocheque
eurodeposit
euroequity
Euroland
euronote
Europe
European
European Accounting Association
European Central Bank
European Currency Unit
European Federation of Accountants
European Financial Reporting Advisory Group
European Monetary Union
European Social Charter
European Union
Eurozone
EVA
evade
evaluate
evaluation
evasion
EVR
ex
ex all
ex ante
ex coupon
ex gratia
ex officio
ex parte
ex post
ex rights
exact
exact interest
exactly
exceed
exception report
exceptional items
excess
excess capacity
excess profits tax
excess reserves
exchange controls
exchange cross rates
exchange dealer
exchange dealings
exchange gain
exchange premium
exchange rate parity
exchange transaction
exchangeable
exchanger
Exchequer
Exchequer stocks
excise duty
excise tax
exclude
exclusion clause
exclusive agreement
exclusive of tax
exclusivity
executive
executive director
executive power
executive share option scheme
executor
executrix
exempt
exempt assets
exempt gift
exempt investment fund
exempt supplies
exemption
exercise date
exit charge
exit price
exit value
expand
expansion
expected annual activity
expenditure
expense
expense account
expenses
expert system
expiration
expire
expiry
expiry date
exponent
exponential smoothing
Export Credit Guarantee Department
export department
export duty
export house
export licence
export manager
exportation
exporter
exports
exposure draft
expressly
extend
extended credit
Extensible Business Reporting Language
extension
extensive
external
external account
external audit
external auditing
external auditor
external debt
external failure costs
external funds
external growth
external liabilities
external trade
extract
extraordinary item
f f
facility
facility fee
facility sustaining activities
factor
factorial
factoring charges
factors of production
factory overhead
FAE
fail
failure
failure costs
fair
fair dealing
fair market value
fair trade
fair wear and tear
fall
fall behind
falling
false
false accounting
false market
falsification
falsify
family company
favourable trade balance
favourable variance
fax
FCA
FCCA
FCR
FD
feasibility study
federal
Federal Funds
Federal Reserve Board
federation
Federation des Experts Comptables Europeen
fee
fee work
fellow
fictitious assets
fiddle
fiduciary deposits
FIFO
fifty fifty
figure
figures
file
file copy
filing date
final accounts
Final Admitting Exam
final closing date
final demand
final discharge
final dividend
final settlement
finalise
finance
Finance Act
Finance and Tax Tribunals
Finance Bill
finance controller
finance lease
finance leasing
finance market
finances
financial
Financial Accountant
financial accounting
Financial Accounting Standards Board
financial adviser
financial aid
financial analysis software
financial assistance
financial calendar
financial correspondent
financial director
financial engineering
financial futures market
financial information system
financial leverage
financial management
financial position
financial projection
financial report
Financial Reporting Council
Financial Reporting Review Panel
Financial Reporting Standards
financial resources
financial review
financial services
Financial Services Act
Financial Services Authority
financial statement
financial statement analysis
financial supermarket
Financial Times
financial year
financially
financials
financier
financing
financing activities
finders fee
fine
fine tuning
finished goods
fire insurance
firm price
firm sale
firm up
firmness
first in first out
first option
first quarter
first year allowance
fiscal
fiscal drag
fiscal measures
fiscal quarter
fiscal year
fiscal year (FY)
fittings
fixed asset turnover
fixed asset unit
fixed assets
fixed budget
fixed capital
fixed charge
fixed charges
fixed costs
fixed deduction
fixed deposit
fixed expenses
fixed income
fixed interest
fixed interest investments
fixed interest securities
fixed price
fixed price agreement
fixed rate
fixed rate loan
fixed scale of charges
fixed yield
fixtures
fixtures and fittings
flash report
flat rate
flat tax
flat yield
flex
flexibility
flexible
flexible budget
flight of capital
floating
floating capital
floating charge
floating rate
floating rate notes
floor price
floor space
flop
flow chart
fluctuate
fluctuation
forced sale
forecast
forecast dividend
forecaster
forecasting
foreclose
foreclosure
foreign banks
foreign branch
foreign company
foreign currency
foreign currency account
foreign currency reserves
foreign earnings
foreign entity
foreign exchange broker
foreign exchange dealing
foreign exchange reserves
foreign exchange transfer
foreign income
foreign investments
foreign money order
foreign tax credit
foreign trade
forensic
forensic accounting
forensic partner
foreseeable loss
forfaiting
forfeit
forfeit clause
forfeiture
form
form letter
formal
formal documents
formality
forward accounting
forward delivery
forward financial statement
forward margin
forward P/E
forward price
forward rate
forward sales
forwardation
forwarding agent
forwards spreading
founder
fourth quarter
fraction
fractional
fractional certificate
franchise
franchisee
franchiser
franchising
franco
franked
fraud
fraudulent
fraudulent misrepresentation
fraudulent trading
fraudulently
FRB
free
free cash flow
free cash flow (FCF)
free competition
free currency
free enterprise
free issue
free market economy
free reserves
free standing additional voluntary contribution
free trade area
free trade zone
free trader
freehold property
freeholder
freeze
freight
freight costs
freight forward
freightage
friendly society
fringe benefit
FRNs
front
front end
front end loaded
front end loading
frozen
frozen account
frozen assets
frozen credits
FRRP
FRSs
frustrate
FSA
FSAVC
FT
FTASI
FTSE 100
FTSE Actuaries Share Indices
full
full cost recovery
full cover
full employment
full price
full production costs
full rate
full repairing lease
full service banking
full time
fully diluted earnings
fully diluted earnings per share
fully paid up capital
function
function cost
functional accounting
functional budget
functional reporting of expenses
fund accounting
fund management
fundamental assumptions
fundamental issues
fundamental research
funded
funded debt
funded scheme
funding
funds flow
fungibility
funny money
future delivery
future value
FV
FYA
GAAP
gain
galloping inflation
gap analysis
gap financing
garnishee
garnishee order
GAS
gear
gearing ratio
general audit
general average
general balance sheet
General Commissioners
general damages
general expenses
general fund
general insurance
general ledger
general lien
general manager
general meeting
general partner
general partnership
general property tax
general undertaking
Generally Accepted Accounting Principles
Generally Accepted Accounting Principles (GAAP)
generally accepted auditing standards
gift aid
gift inter vivos
gift tax
gilt edged
gilt edged securities
gilts
giro
GIV
GM
go go fund
go private
go public
goal congruence
going concern
going concern value
gold bullion
gold card
gold point
gold reserves
golden handcuffs
golden handshake
golden parachute agreement
golden share
goldmine
goods
goods and chattels
Goods and Services Tax
goodwill
govern
governance
Government Accountancy Service
government backed
government bonds
government contractor
government controlled
government economic indicators
government grant
government loan
government regulated
government sector
government securities
government sponsored
government stock
government support
governmental
governor
grace
graduate
graduated
graduated income tax
graduated pension scheme
graduated taxation
grand
grand total
grant
graph
gratis
green card
green currency
Green Paper
green pound
green report
greenmail
grey market
gross
gross domestic product
gross earnings
gross income
gross interest
gross margin
gross margin pricing
gross margin ratio
gross profit
gross profit analysis
gross profit margin
gross profit method
gross receipts
gross salary
gross sales
gross turnover
ground landlord
ground rent
group
group accounts
group balance sheet
group depreciation
group financial statement
group results
growth index
growth prospects
growth rate
GST
guarantee
guaranteed bond
guaranteed wage
half year
half yearly
handling charge
hard cash
hardening
head office
headlease
headline inflation rate
headquarters
heads of agreement
health insurance
healthy
heavy industry
hereditament
hidden asset
hidden economy
hidden reserves
hidden tax
hierarchy of activities
high finance
high gearing
high income
high yield
higher rate tax
highly geared company
highly paid
hike
hire
hire purchase
hire purchase agreement
hire purchase company
historical cost
historical cost accounting
historical cost concept
historical cost depreciation
historical figures
historical pricing
historical summary
historical trading range
hive
hive off
HM Revenue Customs
HM Treasury
hoard
hoarder
hold
hold down
hold harmless letter
hold up
holders of record
holding
holding cost
home banking
home loan
home trade
honorarium
honorary
honorary secretary
honorary treasurer
honour
hostile bid
hot money
hour
house
household goods
human capital accounting
hurdle rate
hybrid
hyper
hypothecation
IAASB
IAS
IASB
IASC
IBRD
ICAEW
ICAI
ICANZ
ICAS
ICSID
ICTA
ideal capacity
idle capacity
idle capacity variance
idle capital
idle time
IFA
IFAC
IFRIC
IFRS
IHT
illegal
illegality
illegally
illicit
IMA
immovable
immovable property
impact
impact statement
impairment of capital
impairment of value
impersonal account
implement
implementation
import ban
import duty
import export
import levy
import quota
import restrictions
importation
importer
imports
impose
imposition
impound
impounding
imprest account
imprest system
improved offer
imputation system
in house
inactive account
inactive market
incentive
incentive bonus
incentive scheme
incentive stock option
inchoate
incidence of tax
incidental expenses
include
inclusive
income
income account
income gearing
income per head
income recognition
income shares
income smoothing
income statement
income summary
income support
income tax form
income tax return
income units
incomplete records
inconvertible
incorporate
incorporation
increase
increment
incremental
incremental analysis
incremental budgeting
incremental cost
incremental increase
incremental scale
incur
indebted
indemnification
indemnify
indemnity
indent
indenture
independent company
independent financial adviser
independent variable
index linked
index number
index tracker
index tracking
indexation
indexed portfolio
indirect costs
indirect labour costs
indirect liability
indirect material cost
indirect tax
indirect taxation
Individual Retirement Account
Individual Savings Account
Individual Voluntary Arrangement
inducement
industrial arbitration tribunal
industrial tribunal
inflation accounting
inflation proof
inflationary
inflow
influx
inherit
inheritance
inheritance tax
initial capital
initial public offering
initial sales
initial yield
initiate
injection
inland
inland freight charges
inland postage
Inland Revenue
Inland Revenue Commissioner
input cost
input tax
inputs
insider trading
insolvency practitioner
insolvent
inspect
inspector
inspector of taxes
inspector of weights and measures
inspectorate
instalment
institute
Institute of Chartered Accountants in England and Wales
Institute of Chartered Accountants in Ireland
Institute of Chartered Accountants in Scotland
Institute of Chartered Accountants of New Zealand
Institute of Financial Accountants
institution
institutional
instruction
instrument
insufficient funds
insurable
insurable interest
insurance adjuster
insurance agent
insurance claim
insurance company
insurance contract
insurance cover
insurance policy
insurance premium
insurance premium tax
insurance rates
insure
insurer
intangible
intangible assets
intangible value
integrate
integrated accounts
integration
inter bank
inter bank loan
inter company dealings
inter vivos
inter vivos trust
intercompany account
intercompany profit
interest
interest bearing deposits
interest charges
interest coupon
interest cover
interest expense
interest free credit
interest rate margin
interest sensitive
interest yield
interested party
interim
interim audit
interim dividend
interim financial statement
interim payment
interim receiver
intermediate debt
internal
internal audit
internal auditor
internal control
internal growth
internal reporting
Internal Revenue Service
internal trade
International Accounting Standards
International Accounting Standards Board
International Accounting Standards Committee
International Bank for Reconstruction and Development
International Centre for Settlement of Investment Disputes
International Federation of Accountants
International Financial Reporting Standards
International Monetary Fund
international money markets
Internet
Internet banking
interpolation
intervene
intervention
intervention mechanism
intestacy
intestate
introduction
invalid
invalidate
invalidation
invalidity
inventory
inventory control
inventory financing
inventory turnover
invest
investing activities
investment analyst
investment appraisal
investment grant
investment income
Investment Management Association
investment property
investment revaluation reserve
investment trust
investment turnover
investor protection
Investors in Industry
invisible assets
invisible earnings
invisible exports
invisible imports
invisible trade
invisibles
invoice
invoice discounting
invoice price
invoice register
invoicing
invoicing department
involuntary bankruptcy
inward
inward bill
IOU
IPO
IRA
IRC
irrecoverable debt
irredeemable bond
irrevocable
irrevocable letter of credit
IS
ISA
issued capital
issued price
issuer
issuing
itemise
IVA
JIT
job card
job costing
job order
job order costing
joint
joint cost
joint life annuity
joint management
joint ownership
joint products
joint return
joint stock bank
joint stock company
jointly
journal
journal entry
judgment
judgment creditor
judgment debtor
junior capital
junior mortgage
junior partner
junior security
just in time
K
key person insurance
key rate
kickback
kicker
kite
kitty
Know How Fund
knowledge management
labour
labour costs
labour efficiency variance
labour force
labour market
labour rate price variance
labour relations
labour turnover
labour variance
lag
land register
land registration
Land Registry
land tax
landlord
lapse
lapsed option
last in first out
last quarter
last will and testament
launder
LAUTRO
law
law of supply and demand
lawful
laws
lay out
LBO
LC
LCM
LDT
lead bank
lead manager
lead time
lead underwriter
leads and lags
lease
lease back
leasehold
leaseholder
leasing
leasing agreement
ledger
legacy
legal
legal capital
legal charge
legal claim
legal costs
legal currency
legal tender
legatee
lend
lender
lender of the last resort
lending limit
lending margin
less
lessee
lessor
let
letter of acknowledgement
letter of credit
letter of indemnity
letter of intent
letter of licence
letters patent
level
leverage
leveraged
levy
liabilities
liability
licensed deposit taker
lien
life assurance
Life Assurance and Unit Trust Regulatory Organisation
life assurance company
life cycle costing
life expectancy
life insurance
life interest
life tables
LIFO
limit
limitation
limited company
limited liability company
limited partner
limited partnership
limiting factor
line item budget
line of credit
link
liquid
liquid assets
liquidation value
liquidator
liquidity
liquidity ratio
listed securities
Listing Agreement
listing details
listing particulars
listing requirements
litigation
loan capital
loan stock
local
local authority
local currency
local government
lock into
London Interbank Offered Rate
long credit
long dated bill
long dated stocks
long lease
long range
long term
long term borrowings
longs
loose change
lose
loss adjuster
loss carryback
loss carryforward
loss relief
lottery
low gearing
low yield
lower of cost or market
loyalty bonus
lump sum
luncheon voucher
luxury tax
machine hour rate
macro
macroeconomics
majority shareholding
majority vote
make
make or buy decision
make over
make up
maladministration
manage
managed earnings
managed rate
managed unit trust
management
management accountant
management accounting
management accounts
management audit
management buyin
management buyout
management charge
management consultant
management control system
management decision cycle
management information system
management review
management team
manager
managing director
mandate
mandatory bid
manipulate
manpower forecasting
manpower planning
manufacturing
manufacturing profit
manufacturing resource planning
margin of safety
marginal costing
marginal pricing
marginal rate of tax
mark down
mark down
mark up
mark up
market analysis
market capitalisation
market capitalization
market economist
market leader
market opportunities
market rate
market research
market risk premium
market share
market trends
marketability
marketable
marketing agreement
marketing cost
marketing department
marketing manager
marketmaker
mass production
master budget
matching
matching concept
material facts
material news
material requirement planning
materiality
materials price variance
materials quantity usage variance
materials variance
maternity benefit
maternity pay period
maturity value
maxi ISA
maximisation
maximise
maximum
MBI
MBO
MD
means
means test
means test
measure
measurement of profitability
medical insurance
medium sized company
medium term bond
mediums
member
member bank
member firm
members voluntary winding up
membership
memorandum and articles of association
merchant
merchant bank
merchant banker
merchant number
merge
merger accounting
mezzanine finance
micro
mid month
mid week
middle management
middle price
millionaire
mini ISA
minimisation
minimum
minimum cash balance
minimum lending rate
minimum reserves
minimum wage
minority interest
minority shareholder
minority shareholding
minus
minus factor
MIS
misappropriate
misappropriation
miscalculate
miscalculation
miscount
mismanage
mismanagement
misrepresent
misrepresentation
misuse
mixed
modified accounts
monetarism
monetary assets
monetary items
monetary standard
monetary targets
monetary unit
money at call
money at call and short notice
money broker
money lying idle
money making
money market instruments
money on call
money order
money rates
moneylender
monies
Monte Carlo method
month
month end
monthly
moonlight
moratorium
mortality tables
mortgage bond
mortgage debenture
mortgage famine
mortgagee
mortgager
most recent quarter (MRQ)
movable
movable property
movables
moving average
MPP
MRP
multi
multicurrency
multifunctional card
multilateral
multilateral netting
multimillion
multimillionaire
multiple exchange rate
multiple ownership
multiplication sign
multiply
mutual
naked
named
NAO
narration
national
National Audit Office
national income accounts
National Insurance
National Insurance contribution
National Insurance number
National Savings and Investments
National Savings Bank
National Savings certificates
National Savings Stock Register
NBV
negative cash flow
negative confirmation
negative equity
negative goodwill
negative yield curve
negligence
negotiable instrument
negotiable paper
negotiate
negotiation
nest egg
net
net asset value
net asset value per share
net assets
net book value
net borrowings
net cash flow
net cash inflow
net current assets
net current liabilities
net dividend per share
net income
net interest
net liquid funds
net loss
net margin
net price
net price method
net proceeds
net profit
net profit margin
net profit ratio
net realisable value
net receipts
net relevant earnings
net residual value
net return
net salary
net sales
net turnover
net working capital
net worth
net yield
new issues department
NI
NIC
NIF
night safe
nil
nil paid shares
nil return
no claims bonus
nominal
nominal account
nominal capital
nominal ledger
nominal share capital
nominal value
nominee
nominee account
non acceptance
non coterminous period ends
non cumulative preference share
non current assets
non executive director
non historic
non monetary
non negotiable instrument
non performing loan
non profit making organisation
non recurring items
non refundable
non resident
non sufficient funds
non tariff barriers
non taxable
non trade creditor
non voting shares
non-cash expense
noncash items
noncontrollable cost
nonproductive capacity
nonprofit accounting
normal absorption costing
normal costs
normal loss
normal spoilage
normalise
not negotiable
notary public
note issuance facility
note of hand
note payable
note receivable
notice of coding
notice of default
notional
notional income
notional rent
novation
NPV
NRV
NSB
NSF
NSI
NTBs
number
numbered account
numeral
O M
OAP
objectivity
obligation
obsolescence
obsolete
occupational pension
occupational pension scheme
occupier
OD
OEIC
off
off balance sheet asset
off balance sheet financing
off balance sheet liability
off the shelf company
offer document
offer for sale
offer period
offer price
offering circular
offeror
Office of Fair Trading
Office of Management and Budget
official books of account
Official List
official receiver
official return
offload
offset account
offsetting error
offshore
offshore banking
offshore finance subsidiary
offshore financial centre
offshore fund
OFT
old age pension
old age pensioner
OMB
ombudsman
on account
on demand
oncosts
one man business
one off
one sided
one year money
open account
open book management
open cheque
open credit
open ended
open ended credit
open ended fund
open ended investment company
open ended management company
open ended trust
open market
open market value
opening balance
opening balance sheet
opening entry
opening price
opening stock
operate
operating
operating activities
operating budget
operating budget sequence
operating costing
operating costs
operating cycle
operating expenses
operating income
operating lease
operating leverage
operating loss
operating margin
operating performance ratio
operating profit
operating revenue
operating risk
operating statement
operation
operation time
operational
operational audit
operational budget
operational costs
operational gearing
operational planning
operational research
operations review
opinion
opportunity cost approach
optimal capital structure
optimise
optimum
option dealing
option trading
order driven system
order entry
order fulfilment
order processing
order receipt time
ordering costs
ordinarily resident
ordinary activities
ordinary interest
ordinary resolution
ordinary share capital
ordinary shareholder
ordinary shares
ordinary stock
organic growth
organisation
organisation and methods
organisation chart
organisation costs
organisational
organisational chart
organise
original cost
original entry
other capital
other long term capital
other long term liabilities
other short term capital
OTS
out
out of date cheque
out of pocket
out of pocket expenses
outgoings
outlay
outlook
output
output per hour
output tax
outright
outside director
outsource
outstanding
outstanding cheque
over the counter market
over the counter sales
overabsorbed overhead
overabsorption
overall
overall balance of payments
overall capitalisation rate
overall return
overborrowed
overcapitalised
overcharge
overdraft
overdraw
overdue
overdue account
overestimate
overgeared
overhang
overhead absorption rate
overhead budget
overhead cost variance
overhead expenditure variance
overheads
overlap profit
overpaid
overpay
overpayment
overrider
overseas
overseas division
overseas funds
overseas markets
overseas taxation
overseas trade
overspend
overspending
overstate
overstatement
overstock
overstocks
overtime
overtime pay
overvalue
owe
owner occupier
owners equity
package deal
paid
paid in capital
paid up shares
paper gain
paper loss
paper millionaire
paper money
paper offer
parallel economy
parameter
parcel of shares
parent company
Paretos Law
pari passu
Parliamentary Public Accounts Committee
part exchange
part owner
part ownership
part payment
part time
partial
participate
participating preference shares
participative budgeting
partly paid capital
partly paid up shares
partner
partnership accounts
partnership agreement
passbook
patent agent
patent office
patent rights
paternity leave
pathfinder prospectus
pay
pay back
pay day
pay differentials
pay hike
pay negotiations
pay off
pay out
pay packet
pay review
pay rise
pay scale
pay slip
pay threshold
pay up
payable
payable to order
payback
payback clause
payback period
paydown
payee
payer
paying
paying agent
paying in book
paying in slip
paymaster
payment
payment terms
payoff
payout
payout ratio
payroll
payroll costs
payroll giving scheme
payroll ledger
payroll register
payroll tax
PBIT
PC
PE
pecuniary
penalise
penalty
penetration pricing
pension
pension contributions
pension entitlement
pension funds
pension income
pension scheme
pensionable
pensionable earnings
pensioner
PEP
per
PER
per annum
per cent
per day
per head
percentage
percentage discount
percentage increase
percentage point
percentile
perform
performance
performance audit
performance rating
performance report
period bill
period cost
period end
period of account
period of qualification
periodic stock check
periodic weighted average cost
periodicity concept
perk
perpetual inventory system
perpetuity
perquisite
personal
personal account
personal allowance
personal assets
Personal Equity Plan
personal financial planning
Personal Identification Number
Personal Investment Authority
personal loan
personal pension plan
personal property
personal representative
PERT
petroleum revenue tax
petroleum revenues
petty cash
petty cash voucher
petty expenses
phase
phase in
phase out
phoenix company
physical asset
physical inventory
physical price
physical stock
physicals
PIA
pie chart
piece rate
piecework
pilferage
PIN
PIS
placement
placing
plain vanilla swap
plan
plan comptable
planned economy
planned obsolescence
plant and machinery
plant asset
plant ledger
plastic
Plc
plus
pocket
policy cost
portable pension
portfolio investments
portfolio management
portfolio theory
position audit
positive cash flow
positive confirmation
positive goodwill
possess
possession
possessions
post a credit
post acquisition
post acquisition profit
post balance sheet event
post balance sheet review
post purchase costs
postdate
pound
pound cost averaging
poundage
power
PPI
pre acquisition profits
pre acquisition write down
pre emption right
pre emptive
pre financing
prebilling
preceding year
preference dividend
preference shares
preferential creditor
preferential debt
preferential payment
preferential shares
preferred creditor
preliminary announcement
preliminary audit
premium bond
premium income
premium on redemption
prepaid expenses
prepaid interest
prepay
prepayment
prepayment penalty
preservation of capital
pretax
pretax profit
pretax profit margin
preventive costs
previous balance
price ceiling
price controls
price cutting
price cutting war
price differential
price fixing
price insensitive
price to book ratio (P/B)
price to cash flow ratio
price to earnings ratio (P/E)
price to sales ratio
price variance
price war
priceearnings ratio
pricing model
pricing policy
primary commodities
primary earnings per share
primary industry
prime
prime bills
prime cost
prime sites
priming
prior charge percentage
prior period adjustment
prior year adjustments
priority
priority percentage
private
private bank
private banking
private company
private debt
private enterprise
private income
private investor
private limited company
private ownership
private placement
private placing
private practice
private property
private sector
private treaty
pro forma
pro forma financial statement
pro forma invoice
pro rata
pro tem
probability
probate
procedural audit
procedure
process
process cost report
process costing
processing
producer
producers price index
product advertising
product analysis
product cost
product costing system
product design
product development
product management
product mix
product mix decisions
product unit cost
production
production budget
production cost
production department
production line
production manager
production overhead
production target
production unit
production yield variance
productive capital
productivity agreement
productivity bonus
productivity drive
profession
professional
professional fees
profit after tax
profit and loss account
profit and loss statement (P&L)
profit before interest and tax
profit before tax
profit centre
profit distribution
profit from ordinary activities
profit making
profit margin
profit maximisation
profit on ordinary activities before tax
profit planning
profit related
profit related bonus
profit related pay
profit retained for the year
profit sharing
profit squeeze
profit variance
profit volume chart
profit warning
profitability index
profitable
profitably
profiteer
profiteering
programme evaluation and review technique
progress
progressive
progressive tax
progressive taxation
prohibitive
project
project accounting
project costing
project finance
project planning
projected
projection
promise
promissory note
promote
promotion
prompt
proof
proof
property
property bond
property company
proportion
proportional
proportional taxation
proportionally
proprietary
proprietary company
proprietary drug
proprietor
proprietors interest
prospect
prospective
prospective dividend
prospective PE ratio
prospects
protest
provide
provident
provider of capital
provision
provisional
provisionally
provisions
proxy form
proxy vote
PRT
prudence
prudent
prudential ratio
PSBR
Pty
Pty Ltd
public
Public Accounts Committee
public deposits
public expenditure
public finance
public funds
public limited company
public offering
public ownership
public placing
public sector
Public Sector Borrowing Requirement
public spending
Public Trustee
publicity budget
publicly held company
published accounts
pump priming
purchase book
purchase daybook
purchase invoice
purchase ledger
purchase order
purchase order lead time
purchase price
purchase requisition
purchase tax
purchasing department
purchasing manager
purchasing officer
pure endowment
put down
put option
put up
PV
pyramid selling
qualification
qualification of accounts
qualified acceptance of a bill
qualified accounts
qualified domestic trust
qualified valuer
qualifying distribution
qualifying period
qualifying shares
qualitative factors
quality assurance
quality control
quality costs
quality of earnings
quango
quantifiable
quantitative factors
quantity discount
quantum meruit
quarter
quarter day
quarterly
quarterly earnings growth
quarterly report
quarterly revenue growth
quartile
quasi
quasi loan
quasi public corporation
queue
quick asset
quick ratio
quorum
quota system
quote driven system
quoted company
quoted investments
quoted shares
rack rent
racket
raise
random check
random sample
rank
rate of interest
rate of sales
rateable value
rates
rating
rating agency
rating officer
ratio
ratio analysis
raw materials
RD
RD
RDPR
re export
re exportation
readjust
readjustment
ready cash
ready money
real asset
real earnings
real estate
real estate agent
real estate investment trust
real income
real investment
real rate of return
real return after tax
real value
real wages
realisation
realisation concept
realise
realised profit
realty
reassess
reassessment
rebate
recapitalisation
receipt
receipts
receipts and payments account
receipts and payments basis
receivable
receivables
receive
receiver
Receiver of Revenue
receiving
receiving clerk
receiving department
receiving office
receiving order
reciprocal
reciprocal allocation method
reciprocal holdings
reciprocal trade
reciprocate
reckon
recognise
recognised professional body
recognised qualification
reconcile
reconciliation
reconciliation statement
reconstruction
record
record book
recording
records
recoup
recourse
recover
recoverable amount
rectification
rectify
recurrent
recurring payments
recycle
red
Red Book
redeem
redeemable
redeemable government stock
redeemable preference share
redeemable security
redemption date
redemption value
redemption yield
redistribute
redistributed cost
redistribution of wealth
reduce
reduced
reducing balance method
redundancy
redundancy payment
redundancy rebate
redundant
redundant staff
refer
refer to drawer please represent
reference
referral
refinance
refund
refundable
register
register of companies
register of directors
registered
registered cheque
registered company
registered office
registered security
registered trademark
registrant
registrar
Registrar of Companies
registration
registration fee
regressive tax
regressive taxation
regulate
regulated consumer credit agreement
Regulation S X
regulator
regulatory body
regulatory powers
reimburse
reimbursement
reinvest
reinvestment
REIT
reject
related company
related party
relative error
release
relevant benefits
relevant range
relocation
relocation package
reminder
remission of taxes
remit
remittance
remittance advice
remitting bank
remortgage
remunerate
remuneration
renegotiate
renew
renewal
renewal notice
renewal premium
rent control
rent review
rent tribunal
rental
rental value
renunciation
reorder
reorder level
reorder quantity
reorganisation
repay
repayable
repayment
repayment mortgage
replacement cost
replacement cost accounting
replacement cost depreciation
replacement price
replacement value
report
report form
reporting entity
reporting period
repossess
repossession
reprice
reproduction cost
repudiation
repurchase
require
required rate of return
required reserves
resale
resale price maintenance
reschedule
rescind
research and development expenditure
resell
reserve for fluctuations
reserve fund
reserve price
residence
residence permit
resident
residential property
residual
residual income
residual value
residue
resource cost assignment
resource costs
resource driver
responsibility accounting
responsibility centre
restated balance sheet
restatement
restrict
restricted fund
restrictive
restrictive covenant
restructure
restructuring
result
retail
retail banking
retail deposit
retail investor
retail price
retail price index
retailer
retailing
retain
retained income
retainer
retentions
retiral
retire
retirement
retirement age
retirement annuity
retirement benefits
retirement pension
retroactive
retroactively
return
return date
return on assets
return on assets (ROA)
return on equity
return on equity (ROE)
return on investment
return on net assets
returns
revaluation method
revaluation reserve
revalue
revenue
revenue accounts
revenue centre
revenue expenditure
revenue ledger
revenue officer
revenue per share
revenue recognition
revenue reserves
revenue sharing
reverse
reverse leverage
reverse takeover
reverse yield gap
reversing entry
reversion
reversionary
reversionary annuity
reversionary bonus
review
revise
revolving credit
revolving loan
rider
right
rights issue
rights offering
ring fence
rise
risk adjusted return on capital
risk arbitrage
risk arbitrageur
risk asset ratio
risk free
risk weighted assets
risky
ROA
ROCE
ROE
ROI
roll over
rolled up coupons
rolling budget
rollover relief
Romalpa clause
root
root cause analysis
rough
rough out
round down
round figures
round off
round up
royalty
RPB
RPI
RPM
rubber check
rule
rule of 78
rulebook
run
run into
running account credit
running costs
running total
running yield
safe deposit
safe deposit box
safe investment
safeguarding of assets
safety
salaried
salaried partner
salary
salary cheque
salary cut
salary deductions
salary differentials
salary review
salary scale
sale
sale and lease back
sales
sales analysis
sales book
sales budget
sales department
sales figures
sales force
sales forecast
sales invoice
sales journal
sales ledger
sales ledger clerk
sales manager
sales mix
sales mix profit variance
sales mix variance
sales per share
sales price variance
sales return
sales revenue
sales target
sales tax
sales to cash flow ratio
sales value
sales volume
sales volume profit variance
sales volume variance
sales, general & administration (SG&A)
salvage
salvage value
Sarbanes Oxley Act
SAS
save
save as you earn
saver
savings
savings account
savings and loan
savings certificate
savings income
savings related share option scheme
SAYE
SBA
scale
scarce currency
schedule
Schedule A
Schedule B
Schedule C
Schedule E
Schedule F
scheme
scheme of arrangement
scope limitation
scorched earth policy
scrap
scrap value
scrip dividend
scrip issue
SDRs
seal
seasonal
seasonal adjustment
seasonal business
second
second half
second half year
second mortgage
second quarter
secondary buyout
secondary industry
secondary sites
secondment
secret reserves
secretary
Secretary of the Treasury
section
secure
secured
secured creditor
secured liability
secured loan
securities account
Securities and Exchange Commission
Securities and Futures Authority
Securities and Investments Board
securitisation
security deposit
seed money
segment margin
segmental reporting
segregation of duties
self assessment
self balancing
self employed
self employed contributions
self financing
self insurance
self regulation
self regulatory
selling costs
selling price
selling price variance
semi
semi fixed cost
semi variable cost
semiannual
senior
senior capital
sensitivity analysis
separable net assets
separate
sequester
sequestration
sequestrator
Serious Fraud Office
SERPS
service bureau
service charge
service contract
service industry
service life
service potential
services
set
set against
set off
set off
settle
settle on
settlement day
seven day money
severally
severance pay
SFA
SFAS
SFO
shadow director
shadow economy
shadow price
share
share account
share at par
share capital
share certificate
share disposals
share incentive scheme
share option
share option scheme
share premium
share purchase scheme
share quoted ex dividend
share register
share split
share warrant
shareholder value
shareholder value analysis
shareholders funds
shareholders' equity
shareholding
sharp practice
shelf registration
shell company
short bill
short change
short credit
short dated bill
short dated gilts
short form report
short interest ratio
short lease
short term
short term capital
short term debt ratio
short term forecast
short term investment
short term loan
short term security
short-term debt
shorten
shortfall
shorts
shrinkage
SIB
sick pay
sight deposit
sight draft
sign
signatory
signature
simple average cost
simple interest
simple rate of return
single entry bookkeeping
single figure inflation
single parent allowance
single premium policy
sink
sinking fund
sinking fund method
sister company
sitting tenant
skimming
SL
sleeping partner
slide
slow payer
slush fund
small and medium sized enterprises
small business
Small Business Administration
small businessman
small change
small claim
small claims court
small companies rate
small company
SMEs
SMP
social
social audit
Social Charter
social impact statement
social security contributions
society
soft loan
sole agency
sole agent
sole distributor
sole owner
sole proprietor
solvency margin
solvency ratio
solvent
sort code
source
source and application of funds statement
source document
spare
SPE
special audit
Special Commissioner
special deposits
special journal
special purpose entity
special resolution
specific order costing
specification
specify
spend
spending
spending money
split capital trust
split commission
split level investment trust
split payment
split trust
spoilage
spot cash
spreading
spreadsheet
SPV
Square Mile
SSAPs
staff incentives
stag
staged payments
stagger
stagnant
stagnate
stake
stakeholder
stakeholder pension
stakeholder theory
stamp duty
stand alone cost method
standard agreement
standard cost
standard cost system
standard costing
standard direct labour cost
standard letter
standard opinion
standard rate
standby credit
standing order
start
start up
start up financing
starting rate of tax
starting salary
state
state benefits
State Earnings Related Pension Scheme
state of indebtedness
state pension
state retirement pension
State Second Pension
stated capital
statement
statement of account
statement of affairs
Statement of Auditing Standards
statement of cash flows
statement of cash flows method
statement of changes in financial position
Statement of Financial Accounting Standards
Statement of Principles
statement of realisation and liquidation
statement of retain earnings
statement of retained earnings
Statements of Standard Accounting Practice
statistical
statistical discrepancy
statistical quality control
statistician
statistics
status
status inquiry
status quo
statute
statute barred
statute book
statute law
statutory
statutory audit
statutory auditor
statutory books
statutory instrument
statutory maternity pay
statutory regulations
stay of execution
stepped costs
sterling
sterling area
sterling balances
sterling crisis
sterling index
stock code
stock company
stock control
stock controller
stock depreciation
Stock Exchange listing
stock figures
stock in trade
stock ledger
stock level
stock market valuation
stock option
stock transfer form
stock turn
stock valuation
stockbroker
stockbroking
stockholder
stockholders' equity
stockholding
stocks and shares
stocktaking
stocktaking sale
stop loss order
storage capacity
store card
straight line depreciation
strategic cost management
strategic management accounting
strike
strong
strong currency
strong pound
strongbox
structure
sub
subcontract
subcontractor
subject to
sublease
sublessee
sublessor
sublet
subordinated debt
subordinated loan
subscription price
subsequent event
subsidiary account
subsidiary company
subsidiary company accounting
subsidise
subsidised accommodation
subtenancy
subtenant
subtotal
subtract
subtraction
subvention
succeed
success
sum
sum at risk
sum of digits method
sum of the years digits depreciation
sums chargeable to the reserve
sundry
superannuation
supplementary benefit
supplementary statement
supplier
supply chain
supply chain management
supply price
surcharge
surety
surrender
surrender value
surtax
suspend
suspense account
suspension
SVA
sweetener
switch
SWOT analysis
syndicate
system
system weakness
systematic sampling
systems analysis
systems analyst
T
T account
T bond
tab
tabulate
tabulation
tabulator
take
take away
take home pay
take off
take out
take over
take up rate
takeover bid
Takeover Code
Takeover Panel
takeover target
takings
tally
tally sheet
tangible asset value
tangible assets
tangible book value
taper relief
target company
target cost
target market
target pricing
tax
tax abatement
tax adjustments
tax adviser
tax allowance
tax assessment
tax at source
tax auditor
tax avoidance
tax bracket
tax code
tax collector
tax concession
tax consultant
tax date
tax deductible
tax deposit certificate
tax dodge
tax domicile
tax evasion
tax exempt
tax exempt special savings account
tax exemption
tax exemption cut off
tax form
tax free
tax harmonisation
tax holiday
tax incentive
tax inspector
tax law
tax liability
tax loophole
tax loss
tax loss carry back
tax loss carry forward
tax obligation
tax office
tax on capital income
tax payable
tax point
tax pressure
tax rates
tax rebate
tax reform
tax refund
tax relief
tax return
tax revenue
tax schedules
tax shelter
tax system
tax threshold
tax treaty
tax voucher
tax year
taxable
taxable base
taxable benefit
taxable income
taxable items
taxable matters
taxable person
taxable supply
taxation
taxpayer
technical
technical decline
technical reserves
teeming and lading
telephone banking
teller
tenancy
tenant
tender offer
tenderer
tendering
tenor
term
term deposit
term loan
term shares
terminal bonus
termination clause
terms
terms of reference
terms of sale
TESSA
testamentary
testamentary disposition
testate
testator
testatrix
theory of constraints
third party
third quarter
threshold
threshold agreement
thrift
thrifty
throughput
throughput accounting
tied financial adviser
tight money policy
tighten
tighten up on
till
time
time and materials pricing
time and method study
time and motion expert
time and motion study
time draft
time limit
time limitation
time rate
time sheet
time work
timescale
title
title deeds
token charge
token payment
token rent
toll
toll call
toll free
top hat pension
total
total absorption costing
total asset turnover ratio
total assets
total cash
total current assets
total current liabilities
total invoice value
total manufacturing costs
total overhead cost variance
total productivity
total quality control
traceability
traceable cost
tracker fund
trade agreement
trade association
trade bill
trade creditors
trade cycle
trade debt
trade description
trade discount
trade fair
trade gap
trade off
trade price
trade terms
traded options
trademark
trading account
trading area
trading company
trading financial assets
trading limit
trading loss
trading partner
trading profit and loss account
trailing 12 months (TTM)
trailing P/E
trainee
training levy
transaction cycle
transaction exposure
transfer
transfer of property
transfer price
transfer pricing
transferable
transferor
transferred charge call
transferred in costs
translate
translation
translation exposure
travellers cheques
travelling expenses
treasurer
treasury management
treasury products
Treasury Secretary
Treasury stocks
trial balance
trillion
true and fair view
true copy
Trueblood Report
trust company
trust deed
trust fund
trustee
trustee in bankruptcy
turn
turn down
turn over
turn round
turnover of labour
turnover ratio
turnover tax
turnround
two way analysis
UBR
UITF
ultimate holding company
umbrella organisation
unaccounted for
unadjusted trial balance
unappropriated profits
unappropriated retained earnings
unaudited
unaudited statement
unauthorised
unavoidable costs
unbalanced
unbanked
uncalled
uncashed
uncommitted credit lines
unconsolidated
unconsolidated subsidiary
uncontrollable
uncontrollable costs
uncrossed cheque
undated
undated bond
under
underabsorbed overhead
underabsorption
undercapitalised
undercharge
underemployed capital
underlease
underlying inflation rate
underspend
understandability
understate
undersubscribed
undertake
undertaking
underwrite
underwriting
underwriting fee
undischarged bankrupt
undistributable profit
undistributable reserves
undistributed profit
unearned income
unemployed
unemployment pay
unexpired cost
unfair competition
unfavourable variance
unfunded debt
ungeared
unguaranteed residual value
uniform accounting policies
uniform business rate
uniformity
unincorporated
unissued capital
unissued stock
unit contribution margin
unit cost
unit level activities
unit linked insurance
unit price
unit trust
unitary taxation
unitholder
uniting of interests
units of production method of depreciation
unlawful
unlimited company
unliquidated claim
unliquidated damages
unlisted company
unlisted securities
unpaid
unprofitable
unquoted company
unquoted investments
unquoted shares
unrealisable gains
unrealised capital gain
unrealised loss
unrealised profit
unredeemed pledge
unregistered
unrestricted income funds
unsecured creditor
unsecured loan
unsubsidised
unused allowances
up front
upturn
Urgent Issues Task Force
usage method
useful economic life
usury
utilisation
utilise
vacant possession
valuation of a business
value added activity
value added statement
value adding cost
value analysis
value chain
value chain costing
value in use
valuer
variable annuity
variable cost percentage
variable costing
variable costs
variable rate
variable rate loan
variance accounting
VAT declaration
VAT group
VAT inspection
VAT inspector
VAT invoice
VAT invoicing
VAT office
VAT paid
VAT receivable
VAT registration
VATman
VC
VCT
vending
vendor
venture
venture capital fund
venture capital trust
vertical equity
vertical form
vested interest
virement
visible exports
visible imports
visible trade
void
volume discount
volume of output
volume variances
voluntary
voluntary arrangement
voluntary liquidation
voluntary redundancy
voluntary registration
voucher
vouching
wage
wage adjustments
wage claim
wage differentials
wage earner
wage indexation
wage scale
wages costs
wages payable account
wages policy
wall safe
warehouse
warehouse capacity
warrantee
warrantor
warranty
wasting asset
watchdog
watered stock
WDA
WDV
wealth tax
wear and tear
web
weight
weighted average
weighted average cost
weighted average cost of capital
weighted index
weighting
Wheat Report
White Paper
whole life cost
whole life insurance
wholesale banking
wholesale dealer
wholesale price index
wholesaler
will
wind up
windfall profit
windfall profits tax
winding up
winding up petition
window dressing
window of opportunity
WIP
with profits
withdraw
withdrawal
work cell
work in process
work in progress
work permit
workforce
working capital
working capital turnover
working partner
works
works committee
workstation
World Wide Web
write down
write down
write off
write off
write up
writing down allowance
written down allowance
written down value
written resolution
xa
XBRL
xd
xr
year
year end
year end adjustment
year end closing
year of assessment
year to date
year-over-year (YOY)
yearly
yen
YTD
zero
zero based budgeting
zero inflation
zero rated
zero rating