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  2. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    0-9. 1H – First half of the year; 24/7 – 24 hours a day, seven days a week; 80/20 – According to the Pareto principle, for many events, roughly 80% of the effects come from 20% of the causes

  3. Accounting period - Wikipedia

    en.wikipedia.org/wiki/Accounting_period

    e. An accounting period, in bookkeeping, is the period with reference to which management accounts and financial statements are prepared. In management accounting the accounting period varies widely and is determined by management. Monthly accounting periods are common. In financial accounting the accounting period is determined by regulation ...

  4. Commercial paper - Wikipedia

    en.wikipedia.org/wiki/Commercial_paper

    Commercial paper, in the global financial market, is an unsecured promissory note with a fixed maturity of usually less than 270 days. In layperson terms, it is like an "IOU" but can be bought and sold because its buyers and sellers have some degree of confidence that it can be successfully redeemed later for cash, based on their assessment of the creditworthiness of the issuing company.

  5. Coupon - Wikipedia

    en.wikipedia.org/wiki/Coupon

    Coupon. In marketing, a coupon is a ticket or document that can be redeemed for a financial discount or rebate when purchasing a product . Customarily, coupons are issued by manufacturers of consumer packaged goods [1] or by retailers, to be used in retail stores as a part of sales promotions. They are often widely distributed through mail ...

  6. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    v. t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are ...

  7. PIK loan - Wikipedia

    en.wikipedia.org/wiki/PIK_loan

    PIK loan. A PIK, or payment in kind, is a type of high-risk loan or bond that allows borrowers to pay interest with additional debt, rather than cash. That makes it an expensive, high-risk financing instrument since the size of the debt may increase quickly, leaving lenders with big losses if the borrower is unable to pay back the loan.

  8. Bootstrapping (finance) - Wikipedia

    en.wikipedia.org/wiki/Bootstrapping_(finance)

    In finance, bootstrapping is a method for constructing a (zero-coupon) fixed-income yield curve from the prices of a set of coupon-bearing products, e.g. bonds and swaps.. A bootstrapped curve, correspondingly, is one where the prices of the instruments used as an input to the curve, will be an exact output, when these same instruments are valued using this curve.

  9. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.