🧾 Finance and accounting

Bookkeeping, financial statements, ratios and the corporate finance behind them.

All🌱 Foundations and validation🎯 Market and competition🛠️ Business models and product📣 Marketing and growth📊 Business metrics and cash💜 Funding and ownership🧾 Finance and accounting🏦 Banking and investing🧮 Tax⚖️ Legal and compliance👥 People and operations🌍 Economics and trade
Currency hedging Current assets Current liabilities Current portion of long-term debt (CPLTD) Current ratio Days inventory outstanding (DIO) Days payable outstanding (DPO) Days sales of inventory (DSI) Days sales outstanding (DSO) Days working capital Debit Debt overhang Debt ratio Debt service coverage ratio (DSCR) Debt-to-capital ratio Debt-to-EBITDA ratio Debt-to-equity ratio (D/E) Debt-to-total-assets ratio Declining balance method Deferred revenue Deferred tax asset Deferred tax liability Deleveraging Depletion Depreciated cost Depreciation Depreciation, depletion and amortisation (DD&A) Diluted EPS Direct cost Direct method Discontinued operations Discounted cash flow (DCF) Discounted payback period Dividend Dividend payout ratio Dividend policy Double entry Drawing account Due from account Due to account Earnings Earnings after tax (EAT) Earnings before interest after tax (EBIAT) Earnings before interest and tax (EBIT) Earnings before interest, depreciation and amortisation (EBIDA) Earnings before interest, tax and amortisation (EBITA) Earnings before interest, tax, depreciation and amortisation (EBITDA) Earnings management Earnings per common share Earnings report EBITDA margin Economic result Enterprise value (EV) Enterprise value to sales (EV/sales) Equity method Equity multiplier Excess cash flow Expanded accounting equation Expense Extraordinary item