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A [ top ] Abatement اص ق ن / إ ض ي ف خ ت/ ض ف خAccelerated depreciation عة رن س عدلات م ب! لاك ه ست ل / إ ج ع م! لاك ه ست إAccelerated depreciation (of an asset) ل ص, لا ل( ل ج ع م ل إ0/ ض ق ا ن3 مت لإ- سارع مت ل لاك! إ ه ل إ) وس م مل ل إAcceleration (of maturity) د سد ل وعد إ م ال ج ع ت س إ) اق ق خ3 ت س إلا ل ج, إI ن م( ع ي ر س لت إAccess ل ص ي ي ول / ص وAccess Privileges ول ص و ل إ إت ار ن مت إAccessibility ول ص و ل إ ة ي ي كا م إAccount سات حAccount Balance سات ح ل د إ ن ص رAccountant ب س جا مAccounting ة ي س جا م ل إAccounting Assumptions ة يc ست جا م ل إ ات رإص ت ف إ,و إلا روص لف إAccounting base ة ي س جا م ل إ ة ق رن ط/ ة يc ست جا م ة ق رن ط ي سب جا ماس إ, سAccounting changes ة يc ست جا م ل إ رإت ت ع ت ل إAccounting Concepts ة يc ست جا م ل م إ ي ه ا ق م ل إAccounting Entities ة يc ست جا م ل إ وجدإت ل إAccounting entry ي سب جا م د ن قAccounting income ي سب جا م ل ل إ ج إلدAccounting Information ة يc ست جا م ل إ ومات عل م ل إAccounting Objectives ة يc ست جا م ل إ إلا, هدإفAccounting period ة يc ست جا م رة ت ف
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A [ top ]Abatement Accelerated depreciation Accelerated depreciation (of an asset) Acceleration (of maturity) Access Access Privileges Accessibility Account Account Balance Accountant Accounting Accounting Assumptions Accounting base Accounting changes Accounting Concepts Accounting Entities Accounting entry Accounting income Accounting Information Accounting Objectives Accounting period Accounting Policies Accounting practices Accounting principles Accounting procedure Accounting Procedures Accounting Ratios Accounting Research Bulletins Accounting standard Accounting Standards Accounting System Accounting, Accountancy Accounts Payable Accounts payable (balance sheet) Accounts receivable (balance sheet, asset account) Accounts Recievable / / / ( -/ ) ) ( / / / ( / ) / ) (/

)Accrual (accrual accounting Accrual accounting Accrual accounting Accrual Basis of Accounting Accruals Accrued depreciation, accumulated depreciation Accrued expense ( accrual accounting, balance sheet, liability )account )Accrued interest (revenue Accrued revenue (accrual accounting, balance sheet, liability )account Accrued Revenues Accumulated depreciation, accrued depreciation, allowance for depreciation (bala Accumulated profit, earned surplus Accumulated reserves, reserves )(balance sheet Accumulating Saving and Credit Association, ASCA Acid test ratio Acid-test ratio Acquisition cost Acquisition cost Actionability Active loan Active saving account )Activity based costing (ABC Actual amount Actual Cost Actual cost Actual loss )Actuary (insurance Added Value Additional credit Additional poid-in capital )Address Mapping Table (AMT Adjustable rate Adjusted cost of capital

) ( / ) ( )( ) ( ) /( ) / ( ) ( / / / / / / ) ( /

Adjusted income Adjusted income statement Adjusted interest rate Adjusted operating profit Adjusted return on assets Adjusted return on equity Adjusted Trial Balance Adjusted trial balance, post-closing trial balance Adjusting / Adjustment Adjusting account Adjusting entry Adjusting Entry Adjustment bonds Adjustment bonds Administration Administrative efficiency Administrative expense Administrative expense rate Administrative Expenses Administrator Adminstration Cost Advance account Advance deposit Advance deposit requirement Advance Payment Guarantee Advance repayment Advance to employees (balance sheet, asset account) Adverse opinion Adverse opinion (audit) Affiliated company Age accrued interest (to) (accrual accounting) Aged portfolio (at risk), aging of portfolio (at risqu) Agent Aging categories, (aging of loans) Aging of loans Aging schedule

/ / - / / ) ( / / () / ( / ) / ( )( ) ) ( ( )

Agreed- upon procedure (audit) Agricultural Banks Agricultural Development Banks Air Way Bill Allocate (to reserves) (to) Allocation Allocation of loan proceeds Allocation of net income Allocation of resources Allocation, appropriation of profits Allowance for depreciation, accumulated depreciation, accrued depreciation (bala Allownce for doubtful Account Amalgamation Amalgamation American Accounting Assosiation Amortisation (of a loan) (US: amortization) Amortisation schedule (Us: amortization) Amortisation, depreciation (US: amortization) (asset) Amortization Amortization Amortization Amortize a loan (to) (US: amortize) Amortized principle (loan) (amortized) Amount outstanding Analytical Estimating Annual depreciation of donated funds for fixed assets Annual financial statements Annual general meeting (AGM) Annual reports Annual/annualised percentage rate (APR) Annualisation Annualized interest rate Annuity

( / ) (/ ) ( ) / / )( () / )( / / ( ) / ( / ) / / /

Apex funds Apex institution, apex organization Apex loan Application for membership )Application of funds (financing plan Appraisal Appraisal Appropriation of profits, allocation of profits Arrears Arrears ,Arrears rate, past due rate delinquency rate ASCA, Accumulating Savings and Credit Association )Asset (balance sheet Asset account Asset and liability management Asset and liability matching Asset quality Asset utilization Assets Assets Associated cost Association ATM Attribute Audit Audit committee Audit evidence Audit Report Audited financial statements Auditing Auditing and accounting fees Auditing standards Auditor Auditor Authentication

/ ) ( / / / / /) ( / / / / / / / - ) ( / / / / / / / / / /

Authorize Available for Sale Securities Average cost of funds, average cost of debt Average loan term Average outstanding balance (of )loans Average remaining life of initial )assets (years

/ / / / / )( )(

] B [ topBackEnd load Backing List Back-office Bad debt Bad debt, doubtful loan, default loan Bad will Baggage insurance )Balance an account (to Balance on account Balance sheet Balance sheet Balance sheet account Balance sheet ratio Balanced accounts Balancing subsidy Bank Bank and investment income Bank book Bank charges, bank commissions and fees Bank current account Bank interest Bank rate Bank Rate Bank reconciliation Bank reconciliation procedure Bank statement Bank supervision ) ( / / / )( ) ( / / / / / / /

Bank supervisions, banking authorities Banking services Bankruptcy Barrier Base currency Base indicators Base, baseline cost Basic Accounting Assumptions Basis of Consolidation Bear market Bearish Benchmarks Beneficiary Benefit Benefit statement Benefits Bidding Bill of exchange Bill of Lading Billing system Board of Directors Body corporate, corporate body Bonds Book keeper Book keeper's entry Book of original entity Book value Book value Borrow Borrower Borrower in default Borrowing capacity Borrowing cost Borrowing requirements Branch Branch Banks Branch, branch office Branch-level staff

) / ( / / / / / / / ) (

Brand name Branding )Break even (to Break even point Break-even analysis Break-even point ,Bridging facility, bridging loan bridging credit Broker Browse Browser Budget request Budget variance Budgetary aid Budgetary surplus Budgeted amount ,Buildings (balance sheet account )asset account Bull market Bullish Business accounting Business enterprise Business operator Business plan Business planning Business risk Buying Rate Bylaw

) " )( / / / / / / ) / ( / / / /

] C [ topCalculation of reserve Call Loan Call price Cancelled debt Capacity to reimburse, ability to reimburse, to repay Capital Capital Account / /

Capital adequacy Capital adequacy report ,)Capital asset(s), fixed asset(s permanent asset(s), tangible )asset(s Capital cost allowance Capital equipment, capital goods Capital expenditure Capital Expenditures Capital formation Capital gain Capital Gains Capital goods, capital equipment Capital grant Capital lease Capital requirements Capitalisation Capitalization Capitalization rate )Capitalize (to Carrying Value Cash Cash (in) flow from operations Cash account Cash accounting Cash Advance Cash advance Cash and due from banks Cash and equivalents, cash and near-cash ,Cash assets, cash (balance sheet )asset account Cash balance ,Cash banks, cash due from banks cash in banks Cash Basis of Accounting Cash book, cash journal Cash box Cash budget Cash Budget

) ( / / ) ( )( / ) ( / / / / ) / ( / / /

Cash count, cash control Cash credit Cash deficit Cash deposit, demand deposit, sight deposit Cash disbursements journal Cash donation, cash grant, cash subsidies Cash equivalent Cash flow Cash flow Cash flow after investment Cash flow analysis Cash Flow from operations Cash flow projection, cash projection Cash flow review Cash flow statement, statement of change in financial position, change in financial Cash Flows Statement Cash grant, cash subsidies, cash donation Cash in bank and near cash Cash in banks, cash banks, cash due from banks Cash in hand, cash on hand Cash in vault Cash inflow Cash Inflows and Outflows Cash input Cash journal, cash book Cash management Cash Mobility Mapping Cash on hand Cash outflow Cash outlay, cash expense Cash pattern Cash payment Cash position

/ / / / / / )( ) / ( / /

Cash projection, cash flow projection Cash receipt journal Cash sales Cash suspense account Cash, cash assets Cashier Category Central Bank Central bank Certificate of Deposit Certificate of Origin Certificate of Origin Certificate of Surveillance or Inspection Certified Public Accountant )Certify (to) (financial statement )(audit )Chains (credit Change in equity position ,Change in financial position statement of changes in financial position, cash flow s Change in working capital Channel Character Character-based lending Chartered Accountant Charts of account Checking account Checks and balances Chief accountant Chief financial officer Citizen Self Help Society Classification )Clear an account (to Clearance Papers Clearinghouse Client Client household surveys

/ ) ( )( / ) ( ) / ( / // / ) / ( /

Client impact tracking system Client outreach Client retention rate Client screening Closing balance, balance carried forward Closing cost Closing entries Closing Exchange Rate Closing Exchange Rate Collateral Collateral savings Collateral substitute Combined cost of funds Combined Financial Statements Commercial Bank Commercial funding Commercial Internet Exchange (CIE) Commercial Invoice Commercial loan Commercial paper Commission Commission Commission an audit (to) Commissions and fees Commodity Common Stock Common stockholder equity, owners equity, shareholder's capital, shareholder's e Company Comparative Financial Statements Comparative Income Statement Compensating balance Completed Contract Method Compliance Audit Components of share holders equity Compound interest

( ) ( ) ( ) ( ) ( ) / / / / / / ( )( ) / / / ( )

Compound interest rate Compound rate growth Comprehensive planning Compulsory savings, forced savings Conceptual Formulation Conceptual framework Concession Concessional debt Concessional loan Conservative principle Consilidation Consistency Consolidate maturities (to) Consolidated Accounting Entities Consolidated balance sheet Consolidated financial statement Consolidated Financial Statements Consolidated Financial Statements Consolidated income statement Consolidated profit (loss) Consolidation Procedures Consortium Constant currency terms Constant-Dollar Financial Statements Construction revenues Consumer credit Contingent gains and losses Contingent liability Contingent liability Contingent reserve Contra Account Contractual Contractual loan term Contributed Capital Contribution margin Control environment Controller Controlling

/ )(/ / / / / / / / )( / / = - /

Conversion Conversion Core expenditures Corporate body, institution, body corporate Corporate Branding Corporation Cosigner Cost accounting Cost allocation Cost center Cost containment Cost control Cost efficiency Cost estimate Cost Insurance and Freight Cost of capital Cost of debt Cost of funds Cost of operations Cost of portfolio administration Cost per $ (or unit of money) lent Cost per loan made Cost ratio, cost structure Cost recovery Cost sharing Cost structure, cost ratio Cost-benefit analysis Cost-effective Cost-effectiveness Costing Cost-volume-profit analysis Coverage ratio, coverage rate (loans) Credit availability Credit balance Credit bureau, credit information bureau Credit card Credit ceiling, credit limit

/ / ( ) / / / / / ) ( / / - - - ( )

Credit cooperative Credit delivery Credit delivery model Credit Facilities Credit facilities Credit information bureau, credit bureau Credit limit, credit ceiling Credit manager (MFI) Credit officer, loan officer Credit policy Credit rating Credit rating agency Credit report Credit risk Credit scheme Credit to microenterprises Credit union Credit-in-kind Creditor Creditor Creditworthiness Creditworthy Criterion Critical path (PERT method) Critical path method Crop credit, seasonal credit Crossover discount rate, equalising Currency gap Currency gap ratio Currency gap risk Currency matching Currency risk Current account, checking account Current asset Current cost, replacement cost (accounting) Current debt, short-term debt Current Exchange Rate

/ // // / / / ( ) / / / / ( ) / ( ) /

Current liabilities Current loan Current- Non Current Method Current Rate Method Current ratio, working capital ratio )(syn. de liquidity adequacy ratio Current repayment rate )Current terms (in Current value, (or worth), present value Current year Custom Broker Customized system Customs Bond Customs Clearance Customs Declaration Form Customs Duties

/ / / / /

] D [ topDaily balancing Data Database Database Database software Debenture bond Debit balance Debit Card Debt Debt capacity Debt financing Debt maturity Debt to equity ratio Debtor Decimal fractions Declining balance method Declining balances Dedicated fee Deductible expense / / / / / /

Default (situation of) Default loan, doubtful loan, bad debt Defaulter Deferred charge, deferred expense (balance sheet, asset account) Deferred depreciation Deferred income, deferred revenue (balance sheet, liability account) Deferred interests (balance sheet) Deferred revenue, deferred income (balance sheet, liability account) Deficiency Deflate (to) Deflation Deflator Delinquency Delinquency Delinquency (ratio), delinquency rate, past-due rate, arrears rate Delinquency (ratio), delinquency rate, past-due rate, arrears rate Delinquency measurement Delinquency measurement Delinquency report Delinquency report Delinquent client report Delinquent client report Delinquent client, late client Delinquent client, late client Delinquent loan follow-up report Delinquent loan follow-up report Delinquent loan, loan in arrears, past-due loan Delinquent loan, loan in arrears, past-due loan Delinquent payment, payment in arrears Delinquent payment, payment in arrears Delivery of financial services, provision of financial services

( ) ( ) ) (/ ) ( ( ) ) ( / / (/ / ) (/ / ) / / / / / /

,Delivery of financial services provision of financial services

Demand deposit, cash deposit, sight ) ( deposit Demand deposit, cash deposit, sight ) ( deposit Demurrage Deposit Deposit Deposit certificate Deposit collector Deposit insurance Deposit rate Depreciable amount Depreciable life, economic life ,Depreciation allowance ,accumulated depreciation amortization allowance, accu ,Depreciation, amortisation depreciation expense, amortization expense (income Depth of outreach Descriptive account number Designated financial statements Designated funds Designing financial products Detailed balance sheet Detailed income statement Detailed Wealth Ranking )Detection risk (audit Digital Digital Certificate Digital Signature Direct administrative expense ratio )(cost allocation Direct cost )Direct costing (method Direct expense ratio (DER) (cost )allocation Direct Quotation Direct targeting / / / / / / / ) ( / ) / ( )/ ( / / / )( / ) ( ) ( ) (

)Disburse a loan (to Disbursement )Discount (to Discount cash flow Discount cash flow Discount factor Discount factor Discount Premium Discount rate Discount rate Discounted cash flow (DCF) method Disposition of assets Dissavings )Distribute cost among (to Dividend per share Document Documentary Credit Documentation Donated capital, equity grant Donated commodities or services Donated equity Donations and grants ratio Donator, donor Dormant savings account Double entry accounting, double entry system Doubtful debt, doubtful loan, default loan Download Drawing account Drop-out rate Drop-outs Due to be repaid in

)( / / )( / / ) ( ) ( / / )( / / / / / / /

] E [ topEarned income Earned surplus, accumulated profit / / /

Earning asset Earnings on loans Earnings, profit E-Banking Economic data Economic Indicator Economic life, depreciable life Effective interest rate Efficiency Efficiency indicator Eligibility, eligibility conditions (for a loan) Enforce a penalty (to) Engagement letter Engagement risk (audit) Enterprise development services Entries Entry, accounting entry Equal principal payments Equalising discount rate Equilibrium income Equipment account Equipment depreciation Equipment leasing Equipment maintenance Equipment rental Equities Equity Equity account Equity capital Equity financing, investment Equity grant, donated capital Equity investment Equity multiplier Establishment Excess cash Excess of income over expenses, net income (or net loss), net profit, net earnings Exchange Conversion Looses

/ / / ( ) / ( ) / // / ) (

Exchange premium Exchange rate differential Exchange Rates Exchange risk, foreign exchange risk Excluding grants Executive director Expenditure Expense Expense account (income statement) Export Quotas Export/Import Banks Exposed Net Asset Position Extend the term of a loan (to) External audit External auditor

/ / ( / )/ /

F [ top ]Face value, par value Fee Fee income Fee-based services Fees Fiduciary risk (audit) Field staff Figures Financial Financial analysis Financial assets Financial calculator Financial cooperative Financial cost Financial costs of lending funds Financial forecasting Financial indicator Financial intermediary Financial intermediation Financial leverage / ( ) / / ( ) /

Financial management Financial modeling Financial officer, financial director Financial position Financial productivity Financial projection Financial ratio Financial regulation Financial risk Financial Sector Matrix Financial Sector Trend Analysis Financial self-sufficiency Financial spread Financial standards, standards for financial reporting Financial statement audit Financial statements Financial structure Financial supervision Financial sustainability Financial viability Financing Financing cost Financing cost ratio Fiscal year Fixed asset loan Fixed asset(s), capital asset(s) permanent assets, tangible asset(s) Fixed charge coverage Fixed interest Fixed term deposit Flat method, voir flat rate interest method Flat rate Flat rate interest method (interest charged on initial loan amount) Floating rate Flow item Focus Group // / / // / / / / / )( / ) ( / /

Follow-up loan, bridging facility, bridging loan, bridging credit Forced savings, compulsory savings Foreclosure Foreign Currencies Foreign currency Foreign currency Foreign Currency Statements Foreign exchange cost Foreign exchange risk, exchange risk Foreign operation's investment account Foreign Trade Banks Formal financial institution Forward Exchange Contract Forward or Future Exchange Rate Franchise Free Exchange Rate Free floating Free On Board Front name Front-office Full cost accounting, absorption accounting Functional Currency Fund accounting Funding Funds Funds Funds provided from operating activities Fungibility Fungible Future value Futures

/ / ( ) /

G [ top ]Gain (loss) from currency adjustments )(

Gap analysis Gap ratio Gap report Gap risk Gender analysis General General journal, journal General ledger, ledger General price level accounting, price level accounting )General Public License (GPL General treasury fund Generally accepted accounting )principles (GAAP )Going concern principle ( concept Going long Going short Goodwill Governance Government department Grace period Graduated tax Grant income Grant income for financial services Grant, subsidy Gross cash flow (cash flow )statement )Gross Domestic Product (GDP Gross financial margin, gross financial result Gross margin Gross profit margin Group Banks Group guarantee Group-based lending Growing trends loan default Growth indicator Guarantee Guarantee bonds Guarantee funds

/ )( )( )( / / / ) / (

Guarantor Guarantor Guidance planning, indicative planning

] H [ topHandoff Harmonized System Head Office Health insurance Healthy loan Hedging Historical cost Historical cost convention Historical Exchange Rate Historically valued assets Holding companies Home-bank Honorarium (plural : honoraria, or )honorariums Host Household Household budget Human resources / )(/)( / - ) ( / / / /

] I [ topIASC, International Accounting Standards Committee Identified financial reporting framework Idle cash Idle fund Impact Impact analysis Impact assessment Impact proxy Imprest account Imputed cost of capital )Incentive (staff / ) ( )( )(

Incentive Fee Incentive scheme Income Income Income account Income Statement Income statement (US), profit and loss account (UK) Income Stock Income taxable Incorporation Incremental Incremental rate of return Index Indexing Indexing factor Indicative planning, guidance planning Indirect costs, on-costs (UK) Indirect targeting Individual contribution Individual lending Individual loan Individual Stock Option Induced cost Industrial Banks Industrial Development Banks Ineligible (for loan) Inflation Inflation Inflation accounting Inflation adjustment Inflation index Inflow (accounting) Informal credit Informal financial intermediary Informal insurance scheme Infusion of borrowed funds Initial balance

/ / / / / / ( ) ( ) ( / ) /

In-kind reimbursement In-kind subsidies Inputs Insolvency Inspection Certificate Installment Instalment Institution building Institutional capacity Institutional capacity building Institutional Investors Institutional loans received Insurance Insurance Certificate Insurance fund Insurance Policy Insurance policy Insurance premium Intangible assets Interbank Rates Interest after loan payment )(declining interest balance method Interest charged on declining balance (declining interest balance )method Interest charged on initial loan )amount (flat rate interest method Interest due Interest in arrears, interest unpaid Interest income Interest loss provision (accrual )accounting, income statement Interest loss reserve (accrual accounting, balance sheet, asset )account Interest on loans ,Interest on overdue payment moratorium interest Interest on savings Interest payable (accrual accounting, balance sheet, liability

/ / )( / / / ) ( ) ( ) ( / ) ( ) / ( ) / ( / / ) (

)account Interest payment Interest Rate Interest rate cap, interest rate ceiling Interest rate effects Interest rate margin Interest rate risk Interest rate sensibility Interest rebate Interest receivable (accrual accounting, balance sheet, asset )account Interest Sensitive Stock Interest spread Interest unpaid, interest in arrears Interest, compound interest Interest-bearing account Interest-bearing deposit Interest-rate differential Internal audit Internal auditor Internal control )Internal rate of return (IRR International Accounting Standard )(IAS Intrinsic Value Inventory turnover Inventory, inventories Inverse Relationship Between Price and Yield Investment Investment Investment bank (US), merchant )bank (UK Investment Banks Investment budget ,Investment capital, invested capital capital, Equity plus medium-and long term-d / / / ) ( ) / ( )( ) ( ) ( ) (

Investment funds )Investment grant (balance sheet Investment income (income )statement Investment income rate Investment return, investment yield Investment Trust Invoice Invoice Irrevocability Islamic Banks )Issue (to) (share or bond Issuing Bank ) ( ) / ( / )( ) (

] J [ topJoint liability group, solidarity group Journal entry Journal voucher Journal, general journal )Journalize (to ) ( /

] K [ topKey interest rate )(

] L [ topLabel Labor bank, labor cost )Land (balance sheet Late borrower Late fee on loans Late payment Law of One Price Lease Lease : Leasehold amortisation (US )amortization / / ) ( )(

Leasehold improvements (balance )sheet Leasing Ledger, general ledger Legal entity, person Legal reserves Lender Lender Lending funds Lending methodologies Lessee Lessee Lessor Lessor Letter of Credit Leverage Leverage ratio Liabilities Liabilities and equity (balance )sheet Liability account Libor Licensed financial institution )Life expectancy (equipment Life of a loan Limitation of scope, limitation on )scope (audit Limited liability Limited partnership Line of credit Line of credit Link Linked liabilities Liquid assets Liquidation Liquidation value, forced sale value Liquidity Liquidity Liquidity adequacy ratio (syn. de

/ / / / / / / ) ( / ) ( /

current ratio) Liquidity management Liquidity position Liquidity requirements Liquidity risk Liquidity shortage Liquidity squeeze Liquidity threshold living trust Loan Loan Loan (savings) product Loan agreement, loan contract Loan application Loan application procedure Loan appraisal Loan balance (average loan balance) Loan ceiling Loan charges Loan collateral Loan contract, loan agreement Loan disbursed Loan disbursement Loan fund capital Loan guarantee Loan in arrears, delinquent loan, late payment, past due loan Loan income Loan loss Loan loss provision, loan loss provision expense, loss provisions (income stateme Loan loss ratio, loan loss rate Loan loss reserve (balance sheet, asset account) Loan loss reserve ratio Loan maturing Loan officer productivity Loan officer, credit officer ( ) / ( ) ( ) ( ) / / ( ) / / ) (/ / ( ) ) (

Loan outreach Loan portfolio Loan portfolio turnover Loan pricing Loan processing Loan recovery Loan rescheduling ratio Loan term Loan tracking MIS Loan tracking system Loan use Loan volume and value growth assumptions Loan write-off , voir written-off loan Loan write-off ratio Loans outstanding )Local area network (LAN Local Banks Local Currency Log in Log out Long-range planning Long-term debt Long-term investments (balance )sheet, asset account ,Long-term liabilities (balance sheet )liability account Loss ,Loss provision, loan loss provision loan loss provision expense (income )statement

/ / / ) ( / / / ) ( )( ) ( ) / ) / ( / / ) ( / / / / ) (

] M [ topMachinery (balance sheet, asset )account Maintenance and cleaning (income )statement Management Management accounting Management auditor ) / ( ) / ( /

Management by objectives Management chart, performance chart, management report, working table Management control Management indicator Management information Management Information System (MIS) Management letter (audit) Management report, management chart, performance chart, working table Management representation letter (audit) Manager/managers Managing director Mandatory Margin Margin analysis Margin call Marginal analysis Marginal cost pricing Marginal cost, incremental cost Market Capitalization Market debt capital Market interest rate Market intermediation Market led solutions for financial services Market penetration Market Price Market research Market Risk Market segment Market terms, commercial terms Market Timing Market value Market value Marketable securities Marketing channel

( ) / ( ) ( ) ) ( ( ) / / / / / / )( / / / / /

Marketing positioning Master budget Material amount Material misstatement (audit) Materiality Materiality level (audit) Maturity Maturity mismatch Maturity, maturity date Meals and incidentals (income statement) Measurability Mechanistic transfer Membership Merchant bank (UK), investment bank (US) Method of lending Microbanking Bulletin (MBB) Micro-borrower Microcredit Microentrepreneur Microfinance Microfinance institution (MFI) Micro-saver Minimum (savings) balance Minimum capital requirements Miscellaneous expenses Miscellaneous income Mission statement Module Monetary policy Monetary Policy Money-guard Moneylender, private lender Monitoring Monitoring and evaluation Monitoring indicators finalized Monthly payment Monthly reviews

( ) ( ) ( ) ( ) ( ) / )(/ / / / / /

Moratorium interest, interest in overdue payments Mortgage Mortgage Mortgage bank Mortgage financing Mortgage interest Mortgagor Most Favored Nation Multinational Corporations Multiple Rate Methods Multipurpose institution Municipal Banks Mutual Fund

/ ) ( /

] N [ topNavigation NBFI Negative rate of interest Net Net Benefit Net book value Net cash debit balance Net cash flow, net increase (decrease) in cash (cash flow )statement Net cash requirement Net cash revenue Net earnings, excess of income over ,)expenses, net income (or net loss net profit Net financial margin, net financial )result (income statement Net income (or net loss), excess of ,income over expenses, net profit net earnings Net income from operations Net income ratio Net increase (decrease) in cash, net cash flow Net interest margin / / ) ( ) / ( / / ) ( ) / ( ) ( ) (

)Net loans outstanding (balance Net present worth, value Net profit, net earnings, excess of income over expenses, net income )(or net loss Net worth Nominal interest rate Non operating (net) income Non operating income and expenses : Non profit organisation (US )organization Non staff costs Non -Tariff Barriers Nonbank financial institution Nonbudgeted expenses Noncash expense Noninterest income Nonperforming asset Nonperforming loan Non-transferability Note payable Note receivable Note to financial statements

) ( / ) ( ) - ( - / / / )(

] O [ topOccupancy expenses (income )statement )Office expenses (income statement ,Office materials, office stationary office supplies Official or Fixed Rate On line help On-costs (UK), indirect costs Ongoing savings )On-lend (to Onlending On-time repayment On-time repayment rate Opening balance, balance brought forward ) / ( ) / ( ) ( / / / / /

Operating account Operating budget Operating cash flow Operating cost Operating cost ratio, operating expense ratio Operating deficit Operating department Operating expense ratio, operating cost ratio Operating expenses, operating costs, operational costs Operating income Operating loss Operating margin, operating profit before depreciation and amortisation (US : amo Operating profit Operating profit before depreciation and amortisation (US : amortization), operati Operating risk Operating self-sufficiency, operational self-sufficiency Operating subsidy (income statement) Operating surplus Operating System Operational Operational costs, operating expenses, operating cost Operational efficiency Operational expenses Operational Planning Operational plans Operational review Operational self-sufficiency Operational sustainability Operations officer Opportunity cost Option Organisation chart (US :

/ / / ( ) ( ) / ( ) / / / / /

)organization : Organisational structure (US )organizational )Origination fee (loan )Outflow (accounting Outlines Outputs Outreach Outreach indicator Outsourcing Outstanding balance of loan principal Outstanding loans Overdraft facilities Overdue, past-due Overhead budget Overhead costs, overheads (head )office Owners equity, shareholders ,capital, shareholders equity shareholders funds, common stockholder equity )( ) ( ) ( )( ) (

] P [ topP.O.S Paid-in capital Paid-in capital Pair-wise Ranking Par value Par value, face value Parent company Participatory rapid appraisal Passbook Passbook savings Password ,Past due rate, arrears rate delinquency rate Past-due loan Past-due, overdue Pawn loan ) (- / / / /

Pawnbroker Pay off (loan) (to) Payable on demand Payback period Payment date Payment in advance Payment in arrears, delinquent payment Payment in kind Payment overdue Payment voucher Payment, repayment Payroll Payroll tax expense Payroll with holding PEARLS system Peer lending guarantee Peer pressure Peer review (solidarity group) Peer-to-peer network Penalty Penalty income Penalty interest Pending client (for a loan) Pending loan Penetration rate Performance chart, working table, management chart, management report Performance incentive scheme Performance indicator Performance review Performance standard Performing asset, productive asset Performing loan Permanent asset(s), capital asset(s), fixed asset(s), tangible asset(s) Personal guarantee Personnel efficiency, field staff efficiency

( ) - / / / ( ) ( / ) ( ) / ( / ) / / / / /

Personnel expenses Personnel time ratio Petty cash Physical asset Pilot test Pledge (to) Pledging Portfolio Portfolio Portfolio at risk Portfolio diversification Portfolio in arrears Portfolio income Portfolio outstanding Portfolio quality Portfolio report Portfolio review Portfolio risk Portfolio turnover Portfolio yield, yield on (loan) portfolio Position account Positioning statement Positive rate of interest Post a entry (to) Postal savings bank Post-closing trial balance, adjusted trial balance Poverty level Practitioner Precautionary savings Pre-engagement stage (audit) Preliminary savings Prematured loan Prematuring, acceleration of maturity Prepaid expenses (balance sheet, asset account) Prepayment Present value (worth), current value

( ) ( ) / / / ( ) / ) (/

Present worth of a stream of future income Present worth of an annuity factor Previous year Price level accounting, general price level accounting Pricing structure Prime rate Principal Principal overdue Principal payment (loan) Privacy Private development bank Private lender, moneylender Probate Proceeds Process Process Mapping Product Attribute Ranking Product Costing Product satisfaction survey Product viability Productive asset, performing asset Productivity Productivity indicator Profit and loss account, profit and loss statement (UK), income statement (US) Profit center Profit centre accounting and budgeting Profit margin Profit sharing Profit, earnings Profitability Profitability ratio Profitable Profitable fee structure Proforma financial statements Pro-Forma Invoice

( ) )( / / / / / / /

Proforma Invoice Program evaluation and review technique-(PERT) Projection Projections Promissory note Properties Property and equipment (balance sheet, asset account) Proprietorship Prospectus Provision (income statement) Provision of financial services, delivery of financial services Provision write-off Provisioning Provisioning policy Proxy Prudential ratio Prudential standard Public development bank Pull-and-push based strategy Purchase

)( / ) (/ ) / (- )( / ( ) ( )(- - )

Q [ top ]Qualified market Qualified opinion (audit) Quarterly evaluation report Quick asset, liquid asset Quick ratio, acid test ratio Quotas Quote interest rate (to), set an interest rate Quoted interest rate, stated interest rate (syn. de nominal rate) ( ) / / /

R [ top ]Raise funds (to) Rating (/ )

Rating agency Ratio analysis Real effective interest rate Real estate Real Estate Banks Real Estate Development Banks Real interest rate Receipt in advance Receivable Reciprocal lending Recognize, record (to) (an operation) Reconcile (to) Reconciliation account Reconciliation item (accounting) Record, recognize (to) (an operation) Recover Recovery Recovery rate (syn. de repayment rate) Recurrent costs, recurrent expenses Redeemable in cash Refinance Refinanced loan Refinancing Regulated financial institution Regulation factors Regulators Reimbursement, repayment, payment Reinsurance Relative Preference Ranking Remittance Remote Access Remote Login Renewal of credit Repayment by installments Repayment capacity/ability

/ ( ) ( ) ( ) / ( ) / / -

Repayment conditions Repayment frequency Repayment in advance Repayment rate (syn. de recovery rate) Repayment schedule, amortisation schedule (US : amortization), repayment plan Repayment stream Repayment, payment, reimbursement Repeat loan Replacement cost, current cost Replacement value Reporting Reporting Currency Reporting system Repossessed collateral Reprice (liabilities, ) Reschedule (to) Rescheduled loan Rescheduling (of a loan) Reserve (balance sheet) Reserves for possible losses (income statement) Reserves in central bank Residual value Restricted funds Restructure (to) Restructured loan Retail Banking Retail Banking Retail Services Retained earnings Retained earnings statement Retained net surplus (deficit) Retention rate Return on assets (ROA) Return on business ratio (ROB) Return on equity (ROE)

/ / ) (/ / ( ) ( ) ( ) / / / / / )( ( ) /

Return on investment (ROI) Return on performing assets, yield on performing assets Revenue Revenues Reversal of amortisation and provisions (US : amortization) Reversal policy Reversing entries Revolving credit Revolving loan fund Risk management Rollout Rotating savings and credit association (ROSCA) Rotation Rounding mechanisms Rules of Origin Running cost Rural bank Rural development bank

/ / / / /

S [ top ]Sale of assets Sale of investments, (sale of equity investments Save Saving at home Saving(s) Savings account Savings and credit cooperatives (SACCOS) Savings and loan association Savings bank Savings Banks Savings club Savings in cash Savings in hard assets Savings in kind Savings outreach / ( ) / / / / / / / / / /

Savings outstanding Scale of outreach Schedule Scheduled Cashflows Scheduling Scope of the audit Screened mutual funds Seasonal credit, crop credit Second tier bank Secure a loan (to) Secured debt Securities Securitization Security Seed funding Segmentation Self employed Self-help group Self-sufficiency Self-sufficiency indicators Selling Rate Semiformal institution Senior manager Sensitivity analysis Server Service charge Session summery Set an interest rate (to), quote an interest rate (to) Setoff Settlement Date Setup costs Shadow interest rate Shadow price Shadow price of funds Share Shared return funds Shareholder Shareholder, stockholder

/ / / / (( ) / ) / ( ) ( )

Shareholders capital, shareholders equity, shareholders funds, owners equity, c Shortfall ,Short-term debt, current debt current liabilities, short-term liabilities Short-term investments Short-term paper Sight deposit, demand deposit, cash deposit Sight draft Simple interest Simulation modeling Single end-of-term payment Single entry accounting Single Rate Method Site Name Smart card Socially responsible mutual funds Soft loan Software Solidarity group lending Solidarity group, joint liability group Solvency Sources and uses of cash Special purpose audit Specification List Sponsor Spread Spread )Spread interest payments (to Staff costs Staff development Staff incentive Staff retraining Staff retention Stakeholder ,Standards for financial reporting financial standards

/ )( / ) ( ) ( / - / / )(

Starting fiscal year Start-up business Start-up costs State insurance Stated interest rate, quoted interest rate (syn. de nominal rate) Statement of account Statement of change in financial position, change in financial position, cash-flow st Stock Stock item Stock market Stockholder, shareholder Stock-market Stocks Storage Fees Straight-line depreciation (asset) Strategic plan Strategic planning Subledger (accounting) Subsidised credit (US : subsidized) Subsidy adjustment Subsidy dependence index (SDI) Subsidy independent Subsidy, grant Subsidy-adjusted profitability Sum of the years digit method, sum of the year digit depreciation method (asset) Summarized financial statements Summary balance sheet Summary income statement Supplier credit Supplier of financial intermediation services Surplus Suspense account Sustainability Sustainable

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Swap SWOT analysis

) (

] T [ topT-account Tangible asset, fixed asset, capital asset, permanent asset Target Target capital structure Target market Tariff Book Tax Tax Tax allowances Tax audit Tax base Tax expenditures Tax incentive Tax liability Tax rate Tax return Tax system Tax write-off T-bill Technical insolvency )Technical reserve (insurance Teller Temporal Method Term deposit Term in months, months to maturity Term loan Terms of a loan Terms of reference )Test of control(audit )Tests of details (audit The business environment The fall of the Dollar Time deposit / / / / )( / ) ( / / )( ) ( /

Time Value of Money Time-series analysis Timing Title (legal) Too much liquidity, too much cash Toolkit for Pilot Testing Loan Products Total Return Trade credit Tradeoff Transaction (accounting) Transaction entry Transaction report Transaction time projections Transactions ledger Transfer price Translated Financial Statements Travel advances Travel and transportation expenses Treasury Treasury bill, treasury note Trend analysis Trial balance True and fair view (of the financial position) Turned in cash

/ ) (/ / ( ) / / / ( )

U [ top ]Unaccounted Unadjusted trial balance Unallocated Uncalled capital Undepreciated book value Undercapitalised (US : undercapitalized) Unearned revenue Unexpected Cashflows Uniform Customs and Practice / // /

Unique Marketing Proposition Unit Banks Unit cost )Unqualified opinion (audit Unrecovered loan Unrestricted funds Unsecured debt Up-front fee Up-front interest payment Up-front savings Useful life User Usury law )Utilities (expense account

)( / / / ) ( ) (

] V [ topValidity Variable cost ratio Variable operating cost Variance analysis Vehicle logbook Vehicle operating costs Venture capital Viability Village bank Village banking Voluntary deposit Voluntary savings Voucher / / /

] W [ topWage bill Wage costs )Warrant (finance Wasting asset Waybill Wealth ranking Weekly payment / ) ( / -

Weighted average cost of capital Weighted Average Exchange Rate Western share Wholesale Banking Withdrawal Work in progress, work in construction Working Capital Working capital Working capital loan Working capital ratio, current ratio (syn. de capital adequacy ratio) Working in process inventory Working table, management report, management chart, performance chart Write off (to) Write-off Written-off loan

)(/ / / /

Y [ top ]Year-end accounts Yield Yield curve Yield gap Yield gap ratio Yield on performing assets, return on performing assets Yield on portfolio, portfolio yield Yield to maturity / / / / / // / /

Z [ top ]Zero based budgeting (ZBB)