l money management 107 inventory holding gain or loss 108 judgment payable (or receivable) 109 liability to total assets ratio 110 London International Financial Futures Exchange 111 loss carryback and carryforward 112 maintenance of operating capacity 113 maintenance of physical capital 114 management,s discussion and analysis of earnings 115 marginal revenue equals marginal cost 116 marketability security management 117 master of business administration 118 minimum required rate of return 119 money capital maintenance concept 120 Moody,s Investors Service, Inc. 121 moving average inventory method 122 multinational corporation (company) 123 multinational corporation accounting 124 multinational corporation finance 125 multiple discriminant analysis 126 multiple-step income statement 127 National Association of Accountants 128 National Association of Securities Dealers 129 National Automated Accounting Research System 130 net income to total assets ratio 131 new plant and equipment expenditures 132 New York Stock Exchange Common Stock Index 133 nonappropriated retained earnings 134 number of days sales in inventory 135 objectives of financial statement 136 operating capacity maintenance concept 137 optimal(optimum) capital structure 138 parent company financial statement 139 percentage of completion method 140 periodicity concept( of accounting) 141 personal financial planning software 142 physical capital maintenance concept 143 pooling of interests method( of combination) 144 Prentice-Hall,s Information Network 145 price-level adjusted statement 146 production method of depreciation 147 production method of revenue recognition 148 program evaluation and review technique 149 purchase method( of combination) 150 qualitative characteristics( of accounting information) 151 questionnaire on internal control 152 realization and liquidation statement 153 reducing-balance method( of depreciation) 154 replacement cost method( of depreciation) 155 restatement (of financial statement) 156 sales basis (of revenue recognition) 157 Securities and Exchange Commission 158 Securities and Investment Board
53 earnings before interest and tax 54 electronic financial calculator 55 electronic funds transfer system 56 elements of financial statement 57 Employee Retirement Income Security Act 58 equity capital to total debit ratio 59 evaluation of internal control 60 excess earnings accumulation tax 61 executive stock acquisition plan 62 Federal Deposit Insurance Corporation 63 Federal Insurance Contribution Act Tax 64 financial capital maintenance concept 65 Financial Executives Institute 66 Financial Times Ordinary Share Index 67 fixed-assets to equity-capital ratio 68 fixed overhead spending variance 69 fixed overhead volume variance 70 Foreign Credit Insurance Association 71 foreign currency translation risk 72 foreign exchange risk management 73 fully diluted earnings per share 74 future value interest factor table 75 General Agreement on Tariffs and Trade 76 general and administrative expense 77 generally accepted accounting principles 78 generally accepted auditing standards 79 general meeting of stockholders 80 general price level accounting 81 general purpose financial statement 82 Governmental Accounting Standards Board 83 income before interest and tax 84 income from continuing operations 85 income from discontinued operations 86 installment method( of revenue recognition) 87 Institute of Certified Financial Planners 88 institute of certified public accountants 89 Institute of Chartered Accountants in England and Wales 90 Institute of Chartered Financial Analysts 91 Institute of Internal Auditors 92 Institute of Management Accounting 93 internal control questionnaire 94 International Accounting Standard 95 International Accounting Standard Committee 96 International Auditing Guidelines 97 International Auditing Practices Committee 98 International Auditing Standard 99 International Bank for Reconstruction and Development 100 international consortium of bank 101 international depositary receipt 102 International Development Association 103 International Federation of Accountants 104 International Financial Corporation 105 internationalization of accounting
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