This page gathers the 1,494 dictionary entries belonging to the domain “Finance”, as labelled by Wiktionary. Each word leads to its full entry: definitions, etymology, pronunciation, examples. Page 1 of 15: from “1031 exchange” to “bear”.
- 1031 exchange noun A taxpayer's deferral of recognition of capital gains and related federal income tax liability on the exchange of certain types of…
- aa noun Initialism of account aggregator.
- AAA symbol The highest credit rating given by debt analysis agencies such as Standard & Poor's, Moody's, and A.M. Best.
- abatement noun The deduction of minor revenues incidental to an operation in calculating the cost of the operation.
- above the line adv Classified as an ordinary expense or revenue item, or a current asset.
- ac noun Initialism of account current.
- acceptance noun An assent and engagement by the person on whom a bill of exchange is drawn, to pay it when due according to the terms of the acceptance…
- accepting house noun An institution specialising in the acceptance and guarantee of bills of exchange, thereby facilitating the lending of money.
- account noun A registry of pecuniary transactions; a written or printed statement of business dealings or debts and credits, and also of other things…
- account current noun A regularly updated record of transactions between two parties showing what is owed or due to each party or a statement summarizing the…
- accountancy noun The function of compiling and providing financial information primarily by reports referred to as financial statements, including…
- accountant noun One who is skilled in, keeps, or adjusts, accounts; an officer in a public office, who has charge of the accounts.
- accounting machine noun A business machine, generally a combined calculator and printer, that tabulates, adds, subtracts, and totals.
- accountless adj Not possessing an account.
- accounts receivable noun The total monetary amount owed to a financial entity due to debts arising from sales on credit or on account.
- accrual noun from the creditor's viewpoint, a receivable incurred in one fiscal year, but paid during another.
- accrual basis noun A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.
- accrue verb To be incurred as a result of the passage of time.
- accumulation noun The continuous growth of capital by retention of interest or savings.
- accumulator noun A derivative contract under which the seller commits to sell shares of an underlying security at a certain strike price, which the buyer is…
- acquiring financial institution noun An institution that contracts with the bank and the merchant to enable credit card transactions. The acquirer deposits the credit card…
- actual noun something actually received; real receipts, as distinct from estimated ones.
- actuals noun Documented historical results; things that have happened rather than things that are planned.
- actuarial science noun The discipline within applied mathematics dealing with risk assessment and the modelling of uncertainty; the rigorous application of…
- adjusting entry noun A journal entry made to ensure that some financial activity is assigned to the posting period in which the activity occurred.
- adjustment account noun An account used in double-entry bookkeeping to represent the other side of adjustments that need to be made.
- affinity card noun A credit card made available by a bank or other lender to qualified people associated with a sponsoring organization (such as a club…
- aftercost noun A subsequent expense related to but occurring after the source of an expenditure.
- aftermarket noun Trading activity in a security immediately following its initial offering to the public.
- age verb To categorize by age.
- aggressive adj Involving high risk for potentially high reward.
- agio noun The premium or percentage on a better sort of money when it is given in exchange for an inferior sort. The premium or discount on foreign…
- airdrop noun The distribution of free tokens to help bootstrap a new cryptocurrency.
- all-or-none adj Designating a type of stock market or derivative order that is to be executed only if the full quantity of the order can be bought or sold.
- alpha noun The return of a given asset or portfolio adjusted for systematic risk.
- alt noun An alternative investment or alternative fund.
- Alt-A adj Of a mortgage loan, that does not conform to the traditional standards of Fannie Mae, but is presented as having an A credit rating, based…
- alternative beta noun A portfolio management strategy that seeks to avoid sensitivity to systematic risk of the market by adding other (although diversified)…
- alternative investment fund noun collective investment scheme investing in all asset classes and a wide range of financial instruments
- alternative minimum tax noun A tax imposed by the United States federal government in addition to the regular income tax for certain individuals, estates, and trusts…
- American adj Able to be exercised on any date between its issue and expiry.
- amortize verb To wipe out (a debt, liability etc.) gradually or in installments.
- amortized adj Of a debt or liability, wiped out gradually or in installments.
- anaconda mortgage noun A loan arrangement in which all of the money borrowed from a lender, for whatever purpose, is secured by one's home, land, and other…
- angel noun An angel investor.
- anti-detriment adj Being or relating to a refund of the contributions tax paid within a taxed superannuation account, in the event of a member's death.
- anticipation noun Prepayment of a debt, generally in order to pay less interest.
- antigold adj Opposing the use of gold as a medium of exchange.
- antikickback adj Serving to counter kickbacks (illicit payments); antibribery.
- antipill adj Opposing a poison pill.
- AP noun Initialism of accounts payable.
- ar noun Initialism of accounts receivable.
- arb noun The act of or potential for arbitrage.
- arbitrage noun A market activity in which a security, commodity, currency or other tradable item is bought in one market and sold simultaneously in…
- arbitrage pricing model noun An asset pricing model using one or more common factors to price returns. With only one factor, representing the market portfolio, it is…
- arbitration of exchange noun The determination of the exchange rate between currencies when there are one or more intermediate places through which the operations must…
- arisal noun Accrual.
- articulation noun The interrelation and congruence of the flow of data between financial statements of an entity, especially between the income statement and…
- assented adj Of stocks or bonds: whose holders agree to deposit them by way of assent to an agreement altering their status, as in a readjustment.
- assertion noun The set of information that the statement preparer is providing in a financial statement audit.
- asset noun Any item recorded on the left-hand side of a balance sheet.
- asset class noun A group of financial instruments that have similar financial characteristics and behave similarly in the marketplace.
- asset-backed security noun A security whose income payments, and hence value, are derived from and collateralized by a specified pool of underlying assets.
- assets noun Any property or object of value that one possesses, usually considered as applicable to the payment of one's debts.
- at prep (also as at; before dates) On (a particular date).
- at a loss prep_phrase Below the cost or price of purchase.
- at a premium prep_phrase Above par value.
- at the expense of prep Paid for by an individual or group.
- at the money prep_phrase Of an option, having an underlying value approximately equal to its strike price: roughly, such that exercising it yields neither a profit…
- attack timing noun The strategic decision of the appropriate time in launching a competitive move, market initiative, or the launch of a new product.
- attestation noun The process, performed by accountants or auditors, of providing independent opinion on published financial and other business records of an…
- auction call noun The option to call a securitized bond usually after a set time period or after the deal's assets have amortized substantially.
- audit verb To conduct an independent review and examination of system records and activities in order to test the adequacy and effectiveness of data…
- autocallable adj Expiring and paying a large coupon to the buyer if the underlying goes above a predetermined level.
- automated clearing house noun A nationwide electronic funds transfer system that provides for interbank clearing of electronic payments, such as credit-card…
- aval noun A financial guarantee by a third party to assume the burden of a debt, especially a bill of exchange in the event of default.
- average down verb To buy more of a product, especially more shares, at a lower price than a previous purchase, so that the average price paid for one's…
- average up verb To buy more of a product, especially more shares, at a higher price than a previous purchase, so that the average price paid for one's…
- axe noun A position, interest, or reason in buying and selling stock, often with ulterior motives.
- backwardation noun In full normal backwardation: the situation in a futures market where the price for future delivery of a commodity (the forward price) is…
- bad debt noun A debt which cannot be recovered from the debtor, either because the debtor lacks the money to pay or because the debtor cannot be found…
- balance noun A list accounting for the debits on one side, and for the credits on the other.
- balance of trade noun The difference between the monetary value of exports and imports in an economy over a certain period of time.
- balance the books verb To add up all the debits and credits.
- balloon noun Synonym of balloon payment.
- bang verb To depress the prices in (a market).
- bank verb To provide banking services to.
- bank paper noun Banknotes in circulation.
- banker's acceptance noun A negotiable instrument or time draft drawn on and accepted by a bank, that upon acceptance becomes an obligation of the bank and is a…
- banking noun Investment banking.
- bankrupt adj In a condition of bankruptcy; unable to pay outstanding debts or meet financial obligations; specifically, having been legally declared…
- bankruptcy noun A legally declared or recognized condition of insolvency of a person or organization.
- barrier to entry noun A cost that must be incurred by a new entrant into a market, but which does not apply to incumbents.
- base price noun The starting or foundational cost of a product or service before any additional features, upgrades, taxes, or discounts are applied.
- base rate noun A benchmark interest rate, from which other interest rates are calculated; a policy rate.
- basis noun The difference between the cash price a dealer pays to a farmer for his produce and an agreed reference price, which is usually the futures…
- basket trade noun A type of trade involving the sale or purchase of fifteen or more securities and generally used to purchase stocks.
- bazooka noun A large rescue or stimulus package.
- be fearful when others are greedy proverb One should adopt a risk-averse posture precisely when collective investor sentiment exhibits excessive optimism and overvaluation.
- bear verb To endeavour to depress the price of, or prices in.