Glossary - A
From Entrepedia: The Entrepreneurship Wiki
- Accounts Payable (AP)
- An account of money owed which has not been payed yet. (Wikipedia Article on Accounts Payable)
- Accounts Receivable (AR)
- An account of money owed to the company. (Wikipedia Article on Accounts Receivable)
- Accrual-Based Accounting
- A method of accounting where the economic activities themselves are considered instead of the corresponding cash inflows/outflows. (Wikipedia article on Accrual-Based Accounting)
- Accumulated Depreciation
- The reduction of an asset's value in order to reflect the cumulative depreciation in its value. (Wikipedia Article on Depreciation, About.com illustrated example)
- Acid Test
- See Quick Ratio.
- Acquisition Costs
- The total cost of acquiring something. (Wikipedia article on Cost, Definition on the Investor Glossary site]
- Adventure Capital
- Venture capital provided in the initial stages of a venture or for an investment more risky than that of venture capital. The term is also used in the context of venture capital when associated with humanitarian aid. (Wikipedia article on Adventure Capital, Defition on the Small Business Dictionary site)
- Aggregate Demand
- The total demand for a good or service at a given time and price level. (Wikipedia article on Aggregate Demand)
- Amortization
- The distribution of a cash flow sum into smaller installments which consist of both principal and interest. (Wikipedia article on Amortization)
- Asset Turnover
- A ratio indicating how efficiently a company uses its assets to generate sales revenue or income. (Wikipedia article on Asset Turnover)
- Asset
- Anything of value owned by a company. (Wikipedia article on Asset)
Glossary Index
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The glossary is here to give you concise definitions of the terms used on the site. Where possible a link to a longer article on Wikipedia is included to give you more information.
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