Tài liệu Dictionary of banking and financial terms

quickly customers pay their bills.
Accounts receivable:Money owed by customers.
Accounts payable:Money owed to suppliers.
Accounting liquidity:The ease and quickness with which assets can be converted to cash.
Accounting insolvency:Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the
books.
Accounting earnings:Earnings of a firm as reported on its income statement.
Accounting exposure:The change in the value of a firm's foreign currency denominated accounts due to a change
in exchange rates.
Accelerated depreciation:Any depreciation method that produces larger deductions for depreciation in the early
years of a project's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for
tax purposes, is one such example.
Accelerated cost recovery system (ACRS):Schedule of depreciation rates allowed for tax purposes.
Absolute priority :Rule in bankruptcy proceedings whereby senior creditors are required to be paid in full before
junior creditors receive any payment.
Abnormal returnsstyles/default/xenforo/clear.png" class="mceSmilieSprite mceSmilie7" alt=":p" title="Stick Out Tongue :p">art of the return that is not due to systematic influences (market wide influences). In other
words, abnormal returns are above those predicted by the market movement alone. Related: excess returns.