A certificate of indebtedness that is issued by a company or government agency that guarantees payments of a principal at a specified time frame plus periodic interest.
The shareholder will purchase the bond at a set price.
The use of an accounting system that does not represent income and expenses as with a normal accounting practice. A company looking to bury unwanted financial issues may try to use this type of accounting.
In real estate, this term refers to investors who search for properties to buy with the intent to purchase but may not initiate a purchase agreement.
A financial accounting of "over billing" where the actual revenues earned are less than the accounts receivable billed. This entry on a financial statement is shown as a liability to the company until the revenues are collected.
A slang term that refers to how well an investment is performing. Stock analysts commonly use the "S&P 500 index" to figure out the bogey on an investment fund,
