Index Topics

A

• accounting problems
• accounts payable
• accounts receivable
• accrual income statements (AIS)
• accrued COGS
• accrued income
• accrued liabilities
• accrued OE
• accuracy
• actuarial rate
• addition
• addition to retained earnings
• adjusted gross income
• after-tax cash flow (ATCF)
• after-tax IRR
• after-tax PV models
• AIS data
• alternative loans
• alternative reinvestment rate
• amortization schedule
• amortization table
• amortize
• annual percentage rate (APR)
• annual rate
• annuities due
• annuity equivalent (AE) models
• annuity equivalents (AE)
• anomalies
• appreciation
• arc elasticity
• arithmetic means
• assets
• asset turnover (ATO) ratio
• asset turnover time (ATOT) ratio
• attachment value goods (AVG)
• average collection period
• average tax rate

B

• balance sheet
• balloon metaphor
• beginning cash balance
• beta coefficient (β)
• bonds
• book value
• bracket creep
• break-even model
• break-even points
• break-even purchase price
• brokers
• Brown and Round Doughnuts
• business organizations

C

• capital accounts
• capital budgeting problems
• capital gains
• capital investments
• capitalization formula
• capitalization rates
• capitalizing AE
• capital lease
• capital losses
• capital market
• capital structure
• cash and marketable securities
• cash expenses (CE)
• cash flow
• cash flow measures
• cash flow patterns
• cash flow principle
• cash income
• cash income statement
• cash purchases
• cash receipts (CR)
• C corporations
• certainty equivalent incomes
• certificate of deposit
• challenger
• checkbook
• commodities
• common size balance sheets
• common size financial statements
• common stock
• companion ratios
• comparative advantage
• compounding
• compound interest
• compound rate
• concessionary interest rate loans
• consistency
• consistent rankings
• constant loan payment
• constant payment loan
• constant returns to scale
• Consumer Price Index (CPI)
• control variable
• cooperative
• coordinated financial statements (CFS)
• corporation
• correlation coefficient
• costs
• costs of goods sold (COGS)
• coupons
• covariance measures
• coverage (C) ratio
• credit
• current assets
• current liabilities
• current ratio (CT)
• current-to-total returns (CTR) ratio

D

• data deficiencies
• dealers
• debt
• debt-to-equity (DE) ratio
• debt-to-service (DS) ratio
• deductions
• defender
• depreciation
  • modified accelerated cost recovery system (MACRS)
  • straight line (SL)
• depreciation recapture
• detective metaphor
• deterministic
• direct expensing
• direct outcome variables
• discounting
• discount loans
• discount rates
• disguised interest rate loans
  • discount loan
  • points-added loans
• diversification
• dividend expenses
• dividend income
• double taxation
• DuPont equation
• durability
• durable price volatility

E

• earning rates
• Earnings Before Interest and Taxes (EBIT)
• Earnings Before Taxes (EBT)
• econs
• effective annual rate
• effective interest rate
• effective tax rate
• efficiency ratios
  • asset turnover (ATO) ratio
  • asset turnover time (ATOT) ratio
  • inventory turnover (ITO) ratio
  • inventory turnover time (ITOT) ratio
  • payable turnover (PTO) ratio
  • payable turnover time (PTOT) ratio
  • receivable turnover (RTO) ratio
  • receivable turnover time (RTOT) ratio
• elasticity
• elasticity of term
• endogenous variables
• equity
• equity multiplier (EM) ratio
• Excel
  • fixed cells
  • formatting cells
  • Goal Seek
  • library of functions
  • user supplied functions
• Excel functions
  • EXP function
  • IPMT function
  • IRR function
  • NPER function
  • NPV function
  • PMT function
  • PPMT function
  • PV function
  • RATE function
  • SUM function
• Excel PV templates
• Excel spreadsheets
• exchanges
• exemptions
• exogenous variables
• expected growth rates
• expected values
• expected value-variance (EV)
• expenses

F

• Federal Income Tax Rates
• federal tax system
• financial functions
• financial investments
• financial lease
• financial market
• financial objectives
• financial problems
• financial ratios
• financial statements
• fixed investments
• Food and Agricultural Policy Research Institute (FAPRI)
• forecasting
• forecasting future values
• foreclosure risk
• fundamental accounting equation
• fundamental rates of return identity
• future time periods
• future value elasticity

G

• generally accepted accounting practices (GAAP)
• general partnership
• geometric decay model
• geometric growth model
• geometric mean
• goals
• Goal Seek
• Green and Clean Services
• gross income

H

• hard data
• homogeneity of measures principle
• homogeneity of term measures
• homogeneous measures
  • cash flow
  • investment
  • liquidity
  • profit
  • rates of return
  • risk
  • size
  • tax rate
  • term
  • time
  • total costs and returns
• homogeneous terms
• how much questions
• humans

I

• idle capacity risk
• immobility
• income statements
• inconsistent rankings
• indirect outcome variables
• industry standards
• inflation
• inflationary growth
• inflationary interest rates
• inflation index
• initial investment sizes
• insurance
  • discrete disaster event insurance
  • revenue insurance
• intangible goods
• interest
• interest costs
• interest expenses
• interest income
• interest rates
• intermediaries
• internal rate of return (IRR) models
  • after-tax multi-period IRR models
• inventories
• inventory turnover (ITO) ratio
• inventory turnover time (ITOT) ratio
• investment liquidity
• investment models
• investment ranking models
• investment rankings
• investment returns
• investments
  • continuous decay
  • growth and decay
  • incremental investments
  • irregular periodic cash flows
  • light bulb
  • nature of
  • ranking
  • repeatable
  • returns on
  • stand-alone investments
• IRR rankings
• isoutilities

L

• land investments
• lease agreement
  • operating leases
  • sale and leaseback
• leases
  • liquidity
  • risk
• least cost expansion path
• level of detail
• leverage
• leverage ratios
  • debt-to-equity (DE) ratio
  • equity multiplier (EM) ratio
• liabilities
• Limited Liability Company (LLC)
• limited partnership
• liquidity
• liquidity measure
• liquidity ratios
  • current ratio (CT)
  • quick ratio (QK)
• loan analysis
• loan equality equation
• loan payment
• loan term
• long-term assets
• long-term discount rates

M

• management process
• marginal periodic rates
• marginal tax rate
• mathematical notation
• maximum bid price models
• maximum bid price models with taxes
• minimum sell price models
• minimum sell price models with taxes
• mission statement
• modified IRR model (MIRR)
• modified NPV model (MNPV)
• motives

N

• Net Income After Taxes (NIAT)
• net present value (NPV) models
• net working capital (NWC)
• nominal discount rates
• nominal interest rates
• nominal rate
• noncash expense
• non-current long-term debt
• nonfinancial investments
• nonfinancial objectives
• normal distribution
• normal probability density function
• NPV rankings

O

• objectives
• objects
• obsolescence risk
• one-time investments
• operating leases
• opportunities
• opportunity analysis
• opportunity cost
• optimal capital structure
• optimal leverage ratio
• optimal life
• optimal life model
• optimal replacement age
• optimal service extraction rates
• ordinary annuities
• overhead expenses (OE)
• over identified variables
• owner draw

P

• partnerships
• payable turnover (PTO) ratio
• payable turnover time (PTOT) ratio
• payback model
• performance
• periodic cash flow
• periodic discount rates
• periodic interest rates
• periodic investment size
• periodic liquidity measure
• periodic rate
• periodic rates of return
• periodic size differences
• personal deductions
• point elasticity
• points added loans
• predict future financial opportunities and threats
• preferred stockholders
• premiums
• present value (PV) model
• price-to-earning (PE) ratios
• price-to-earnings (PE) ratio
• price variability
• probability density function
• profitability
• profitability ratios
  • profit margin (m) ratio
  • return on assets (ROA) ratio
  • return on equity (ROE) ratio
• profit margin (m) ratio
• pro forma balance sheet
• pro forma income statement
• property tax
• PV models
• PV templates
  • endogenous variables
  • forecasts
  • liquidation values
  • populating
  • projecting margins

Q

• quantity theory of money (QTM)
• quick ratio (QK)

R

• random variables
• ranking consistency
• ranking investments
• ranking models
• ranking PV models
• rates of return
• real discount rates
• real growth rate
• real interest rates
• realized capital gains (losses) (RCG)
• receivable turnover (RTO) ratio
• receivable turnover time (RTOT) ratio
• refinance problems
• refinancing a constant payment loan
• refinancing loans
• relational goods
• relationships
• rental agreements
• repeatable investments
• resolving size differences
  • addition
  • scaling
• return on assets (ROA)
• return on equity (ROE)
• returns
• revenue
• risk
  • diversifiable
  • non-diversifiable
• risk aversion
• risk preferences
• risk premiums
• risk responses
  • diversification
  • purchase risk reducing investments
  • purchasing insurance
  • sharing outcomes
• risk response strategies
• risky events

S

• sale and leaseback lease
• sales of long-term assets
• sampling error
• scaling
• S corporations
• securities market
• sharing risk
• single period discount rates
• social capital
• socio-emotional goods (SEG)
• soft data
• sole proprietorship
• solvency
• solvency ratios
  • debt-to-service (DS) ratio
  • times interest earned (TIE) ratio
• Sources and Uses of Funds (SAUF) statement
• SPELL ratios
• Squeeze versus the Bulge
• standard deviation
• statement of cash flow (SCF)
• static analysis
• stochastic
• stocks
• strategic goals
• strategy
• strengths
• Subchapter C corporations
• Subchapter S corporations
• subsystems
• system analysis
• system metaphors

T

• tactical objectives
• taxable income
• tax adjustment coefficient
• tax advantages
• tax credits
• taxes
  • lease agreements
  • non-neutral taxes
• tax exclusion
• tax liability
• tax rates
• tax shield
• templates
• temporal CT ratio
• term
• term differences
• threat analysis
• threats
• time and use costs
• time dated cash flow
• time deposits
• times interest earned (TIE) ratio
• total costs and returns principle
• trade-off analysis
• trade-offs
• transaction costs
• trend analysis
• true rate
• trust

U

• uncertain events
• unequal terms
• unlimited liability
• US₀(r^f/m, mn)
• US₀(r, n)

V

• value in use model
• variance

W

• weaknesses
• weather forecast metaphor
• weighted cost of capital (WCC)
• what if analysis
  • scenarios

Y

• yield curve