Title |
Teaser |
|---|---|
| EARLIEST FINISH TIME |
in PROGRAM EVALUATION AND REVIEW TECHNIQUE (PERT), earliest time at which an activity may be... |
| EARLIEST START TIME |
in PROGRAM EVALUATION AND REVIEW TECHNIQUE (PERT), earliest time at which an... |
| EARLIEST TIME (ET) |
in PROGRAM EVALUATION AND REVIEW TECHNIQUE (PERT), the time an event will occur if... |
| EARLY EXTINGUISHMENT OF DEBT |
long-term debt called back by a company before the maturity date. This may occur when the... |
| EARNED INCOME |
income from personal services. Earned income generally includes wages, salaries, tips, and other... |
| EARNED INCOME CREDIT |
tax credit available to certain low-income taxpayers. This is an amount that... |
| EARNED SURPLUS |
archaic term referring to retained earnings, the accumulated net income over the... |
| EARNING POWER |
discounted present value of future profit of a business. |
| EARNINGS |
1. NET INCOME of a business.
|
| EARNINGS FORECAST |
projection of EARNINGS or EARNINGS PER SHARE (EPS) frequently... |
| EARNINGS PER SHARE (EPS) |
profit accruing to stockholders for each share held. |
| economic cost |
The value of all resources used to produce a good or service; opportunity cost. |
| economic growth |
An increase in output (real GDP); an expansion of production possibilities. |
| ECONOMIC LIFE |
estimated period that a fixed asset will provide benefits to the company. It is usually less... |
| ECONOMIC ORDER QUANTITY (EOQ) |
size that minimizes the sum of carrying and ordering costs. At the EOQ amount, total ordering... |
| ECONOMIC ORDER QUANTITY (EOQ) MODEL |
mathematical model that determines the amount of goods to order to meet projected demand while... |
| ECONOMIC PRODUCTION RUN SIZE |
particular quantity of production that will minimize the total annual cost of setting up and... |
| ECONOMIC PRODUCTION RUN SIZE MODEL |
one that determines optimum production run quantity. The way it is computed is exactly the same... |
| economic profit |
The difference between total revenues and total economic costs. |
| ECONOMIC PROFITS |
difference between the total revenue and the total opportunity costs. |
| ECONOMIC VALUE ADDED (EVA) |
variation of RESIDUAL INCOME (RI) that defines the variable in specific ways. ... |
| economics |
The study of how best to allocate scarce resources among competing uses. |
| economies of scale |
Reductions in minimum average costs that come about through increases in the size (scale) of... |
| EDIT CONTROL |
in auditing, an input control used to identify incomplete, misleading, or invalid input data. |
| EDUCATIONAL TRAVEL DEDUCTION |
|
| EFFECTIVE INTEREST METHOD |
manner of accounting for bond premiums or discounts. The interest expense equals... |
| Effective Interest Rate |
is the current rate of interest on a debt when incurred |
| Effective Interest Rate |
is the current rate of interest on a debt when incurred |
| EFFECTIVE INTEREST RATE |
1. YIELD TO MATURITY.
|
| EFFECTIVE TAX RATE |
equals the tax divided by taxable income. For example, if the tax is $20,000 on taxable income... |
| Effective-Interest Method |
Amortizes a bond discount or premium on the basis of the effective-interest rate; it is... |
| EFFECTIVENESS |
extent to which actual performance compares with targeted performance. For example, if a company... |
| EFFICIENCY |
cost of inputs for each unit of output produced. For example, the assembly department spent 2320... |
| efficiency |
Maximum output of a good from the resources used in production. |
| efficiency decision |
The choice of a production process for any given rate of output. |
| EFFICIENCY VARIANCE |
difference between inputs (materials and labor) that were actually used (i.e.,... |
