🧾 Finance and accounting
Bookkeeping, financial statements, ratios and the corporate finance behind them.
Late fee
Leads and lags
Leaseback
Leverage
Leveraged buyback
Leveraged recapitalisation
Levered free cash flow (LFCF)
Liability
LIFO liquidation
LIFO reserve
Liquid asset
Liquidate
Liquidity
Liquidity risk
Long-term debt
Long-term debt to capitalisation ratio
Long-term debt to total assets ratio
Long-term liability
Loss
Maintenance expenses
Managerial accounting
Mark-to-market (MTM)
Market value
Market value added (MVA)
Minority interest
Modified accrual accounting
Modified cash basis
Negative goodwill (NGW)
Net cash
Net debt
Net income (NI)
Net loss
Net operating income
Net operating profit after tax (NOPAT)
Net operating profit less adjusted taxes (NOPLAT)
Net present value (NPV)
Net present value of growth opportunities (NPVGO)
Net present value rule
Net proceeds
Net profit margin
Net realisable value (NRV)
Net receivables
Net revenue
Net sales
Net tangible assets
Next-in, first-out (NIFO)
Non-financial asset
Non-monetary assets
Non-operating activity
Non-operating asset
Non-operating expense
Non-operating income
Normalised earnings
Notes payable
Obsolete inventory
Off-balance-sheet financing (OBSF)
Off-balance-sheet items (OBS)
On account
One-time expense
One-time item
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