Tag: accounting
Date Certain
DefinitionDate certain is a legal term for the date on or by which the actions of a contract can be reasonably completed, and is...
Days To Cover
What is 'Days To Cover' Days to cover is a measurement of a company's issued shares that are currently shorted, expressed as...
De Minimis Tax Rule
What is the 'De Minimis Tax Rule' The De Minimis tax rule is a rule that states that capital gains tax must...
Dangling Debit
What is 'Dangling Debit' A debit entry with no offsetting credit entry. Dangling debit occurs when a company purchases goodwill or services...
Day-Around Order
What is 'Day-Around Order' An order that cancels and replaces a previously submitted day order, producing a new request with an adjusted...
Data Mining
DefinitionData mining is the process of discovering patterns in large data sets involving methods at the intersection of machine learning, statistics, and database systems....
Underconsumption
DefinitionIn underconsumption theory in economics, recessions and stagnation arise due to inadequate consumer demand relative to the amount produced. It means that there is...
Quality Control
What is 'Quality Control' Quality control is a process through which a business seeks to ensure that product quality is maintained or...
Price-to-Book Ratio
The price-to-book ratio, also known as P/B ratio or price-to-equity ratio, is a type of financial ratio which is primarily used to compare the...
National Association of State Boards of Accountancy (NASBA)
What is 'National Association Of State Boards Of Accountancy - NASBA' A U.S. nonprofit group founded in 1908 that seeks to enhance...