Accelerated depreciation (of an asset)

Acceleration (of maturity)

Accessibility
Account
Accounts payable (balance sheet)
Accounts receivable (balance sheet, asset
account)
Accountant

) ) /-
) (

/
) ) /
) /
) /

Accounting base

Accounting entry

Accounting period
Accounting practices

Accounting procedure

Accounting standard

Accounting, Accountancy
Accrual accounting
Accrual (accrual accounting)
Accrued depreciation, accumulated depreciation
(balance sheet, asset account)

/

) )

) / (

Accrued expense ( accrual accounting, balance

sheet, liability account)

)
)

Accrued revenue (accrual accounting, balance

sheet, liability account)

)
)/

Accrued interest (revenue)

Accumulated depreciation, accrued depreciation,
allowance for depreciation (balance sheet, asset
account)
Accumulated profit, earned surplus
Accumulated reserves, reserves (balance sheet)
Accumulating Saving and Credit Association,
ASCA
Acid test ratio
Acquisition cost
Actionability

) )( )

) / (

) )


/

Active loan

Active saving account

)Activity based costing (ABC

Actual amount

/ /

Actual cost

Actual loss

) (

)Actuary (insurance
Additional credit

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, post-closing trial balance

Adjusting account
Adjusting / Adjustment

Adjusting entry

Administration

Administrative efficiency
Administrative expense
Administrative expense rate

Advance account

Advance deposit

) ( / /
) /
)
/ ))

Advance deposit requirement

Advance repayment
Advance to employees (balance sheet, asset
)account
)Adverse opinion (audit

)( ) )

)Age accrued interest (to) (accrual accounting

) (

Aged portfolio (at risk), aging of portfolio (at

)risqu

Aging of loans

Aging categories, (aging of loans)

Aging of portfolio (at risk), aged portfolio (at
risk)
Aging schedule
Agreed- upon procedure (audit)
Allocate (to reserves) (to)
Allocation of loan proceeds
Allocation of net income
Allocation of resources
Allocation, appropriation of profits
Allowance for depreciation, accumulated
depreciation, accrued depreciation (balance sheet,
asset account)
Amortisation (of a loan) (US: amortization)
Amortisation schedule (Us: amortization)

) )
( / )
))

) )/
) ) ( )/
)(




) / (
)(
/ /

Amortisation, depreciation (US: amortization)

(asset)

) )

Amortize a loan (to) (US: amortize)

Amortized principle (loan) (amortized)

Amount outstanding
Annual depreciation of donated funds for fixed
assets
Annual general meeting (AGM)
Annual/annualised percentage rate (APR) (US:
annualized)
Annualisation (US:annualization)
Annualized interest rate
Apex funds
Apex institution, apex organization
(US:organization)
Apex loan

) )/

/

/

/

/

Application for membership

Application for withdrawal

Application of funds (financing plan)

Appraisal
Appropriation of profits, allocation of profits

) )
/ /

 /
/

/) )
/
/ /
/ / /

/ ) - )

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 (US: asset utilization

Associated cost

ATM

Audit

/
/
/
/
/
/

/ /
))
( )

Audit committee
Audit evidence
Audited financial statements
Auditing and accounting fees
Auditing standards
Auditor
Average cost of funds, average cost of debt
Average loan term
)Average outstanding balance (of loans
)Average remaining life of initial assets (years

B
) )

Back-office
Bad debt, doubtful loan, default loan

Bad will

Balance

) )

)Balance an account (to

Balance on account
Balance sheet
Balance sheet account

Balance sheet ratio

Balanced accounts

) )

Balancing subsidy

Bank and investment income

/ /
/

Bank book
Bank charges, bank commissions and fees
Bank current account

Bank interest

Bank rate

Bank reconciliation

Bank reconciliation procedure

Bank statement

.

) /
)

/

/
/

Bank supervision
Bank supervisions, banking authorities
Base, baseline cost
Benchmarks
Benefits
Benefit statement
Bidding
Bill of exchange
Body corporate, corporate body

Book value

Book keeper

Book keeper's entry

Book -keeping
Borrower

Borrower in default

Borrowing capacity

Borrowing cost

/ ) )

Borrowing requirements
Branch, branch office
Branch-level staff
Brand name

Branding
Break even (to)
Break-even analysis
Break-even point
Bridging facility, bridging loan, bridging credit
Budget request
Budget variance
Budgetary aid

)
"
) )


/ /

Budgetary surplus

Budgeted amount

Buildings (balance sheet account, asset account)

Business accounting
Business operator
Business plan
Business planning
Business risk

/ )
)

/
/
/
/

C
Calculation of reserve
CAMEL ( Capital Adequacy-Asset qualityManagement-Earnings Liquidity)
Cancelled debt
Capacity to reimburse, ability to reimburse, to
repay
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 formation
Capital gain

/ (
)

/


) (

Capital goods, capital equipment

Capital grant

Capital lease

/ ) )
) )

Capital requirements
)Capitalisation (US: capitalization
)Capitalization rate (US: capitalization rate

/ ) )

)Capitalize (to) (US: capitalize

Cash (in) flow from operations

/

/

Cash account
Cash accounting
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 book, cash journal
Cash box
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 analysis

)(

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 input
Cash journal, cash book
Cash management

Cash on hand

Cash outflow

Cash outlay, cash expense

Cash pattern

Cash payment

Cash position

/

) )



/

/




)( / ) )
) / )

Cash projection, cash flow projection

Cash receipt journal
Cash suspense account
Cash, cash assets
Cash flow
Cash flow after investment
Cash flow projection, cash projection
Cash flow review
Cash flow statement, statement of change in
financial position, change in financial position
Cash Mobility Mapping
Cashier
Central bank
)Certify (to) (financial statement) (audit
)Chains (credit

Change in equity position

Change in working capital

Change in financial position, statement of

changes in financial position, cash flow
statements
Character-based lending

/ //

Charts of account

Checking account

Checks and balances

 /
) / )



/
) )
))
) )
) )
) )

Chief accountant
Chief financial officer
Citizen Self Help Society
)Clear an account (to
Clearinghouse
Client household surveys
Client impact tracking system
Client outreach
Client retention rate
Client screening
Closing balance, balance carried forward

Closing cost

Collateral

/ /
/
/

Collateral savings
Collateral substitute
Combined cost of funds

Commercial funding

Commercial loan

)( ))



.

Commercial paper
Commission
)Commission an audit (to
Commissions and fees
Common stockholder equity, owners equity,
shareholder's capital, shareholder's equity, share
holder's funds
Compensating balance
Compound interest

)(/

Compound rate growth

Compound interest rate

/ /

Comprehensive planning
Compulsory savings, forced savings

Concessional debt

Concessional loan

Conservative principle

Consolidate maturities (to)

Consolidated balance sheet

Consolidated financial statement

/ /

Consolidated income statement

/ /

Consolidated profit (loss)

/ )(

Constant currency terms

Consumer credit

Contingent reserve

Contractual loan term

Contribution margin

- =

Control environment

Controller (US : comptroller)

Controlling

Core expenditures

Corporate body, institution, body corporate

Corporate Branding

Cosigner

) )

Cost accounting
Cost allocation

Cost center

Cost containment

Cost control
Cost efficiency
Cost estimate
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 ceiling, credit limit
Credit cooperative
Credit delivery
Credit delivery model
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 risk

Credit scheme

Credit to microenterprises

Credit union

Credit-in-kind

Creditor

Creditworthiness

Creditworthy

) )

)Critical path (PERT method

Critical path method

Crop credit, seasonal credit

Crossover discount rate, equalising (US :

equalizing)

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 liabilities
Current loan
Current ratio, working capital ratio (syn. de
liquidity adequacy ratio)
Current repayment rate
Current terms (in)

/
) )
/
/ /

/
/ /

Current value, (or worth), present value

Current year

Customized system

D
Daily balancing
Database
Database software
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 (ratio), delinquency rate, past-due
rate, arrears rate

) ) / /
/ /

Delinquency measurement

Delinquency report

Delinquent client report

Delinquent client, late client
Delinquent loan follow-up report
Delinquent loan, loan in arrears, past-due loan
Delinquent payment, payment in arrears
Delivery of financial services, provision of
financial services
Demand deposit, cash deposit, sight deposit
Deposit

/




)
)

Deposit certificate
Deposit collector
Deposit insurance
Deposit rate
Depreciable amount
Depreciable life, economic life

/
/

/
/
/

Depreciation allowance, accumulated

depreciation, amortization allowance,
accumulated amortization (balance sheet, asset
account)

/
) / ((
)/

Depreciation, amortisation (US : amortization),

depreciation expense, amortization expense
(income statement, expense account)

/ )
)

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)
Direct administrative expense ratio (cost
allocation)
Direct cost
Direct costing(method)
Direct expense ratio (DER) (cost allocation)
Direct targeting
Disburse a loan (to)

) )
) ( ) /
)

((
) )

) )

Disbursement

Discount (to)

) )/

Discount cash flow

Discount factor
Discount rate
Discounted cash flow (DCF) method

/
) )

Disposition of assets
Dissavings
Distribute cost among (to)
Delinquency
Delinquency (ratio), delinquency rate, past-due
rate, arrears rate

/ /

) )
) ) / /
/ /

Delinquency measurement

Delinquency report

Delinquent client report

Delinquent client, late client
Delinquent loan follow-up report
Delinquent loan, loan in arrears, past-due loan
Delinquent payment, payment in arrears
Delivery of financial services, provision of
financial services
Demand deposit, cash deposit, sight deposit
Deposit
Deposit certificate
Deposit collector
Deposit insurance
Deposit rate
Depreciable amount
Depreciable life, economic life

/




)
)

/
/

/
/
/

Depreciation allowance, accumulated

depreciation, amortization allowance,
accumulated amortization (balance sheet, asset
account)

/
) / ((
)/

Depreciation, amortisation (US : amortization),

depreciation expense, amortization expense
(income statement, expense account)

/ )
)

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
Direct administrative expense ratio (cost
)allocation
Direct cost
)Direct costing (method
)Direct expense ratio (DER) (cost allocation
Direct targeting
)Disburse a loan (to

Disbursement

/ ))

)Discount (to

/
) )

/ /

))

/
/
/
/
/

/


/

Discount cash flow

Discount factor
Discount rate
Discounted cash flow (DCF) method
Disposition of assets
Dissavings
)Distribute cost among (to
Dividend per share
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
Drop-out rate
Drop-outs
Due to be repaid in

E
Earned income
Earned surplus, accumulated profit
Earning asset
Earnings, profit
Earnings on loans
E-Banking
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
Entry, accounting entry
Equal principal payments
Equalising discount rate (US : equalizing)

/ /
/

/
/
/
) )

/
) )



/

Equilibrium income

Equipment account

Equipment depreciation

//

Equipment leasing

Equipment maintenance

Equipment rental
Equity
Equity account
Equity capital

Equity financing, investment

Equity grant, donated capital

Equity investment

Equity multiplier

Excess cash

Excess of income over expenses, net income (or

net loss), net profit, net earnings

)
(

Exchange premium

Exchange rate differential

Exchange risk, foreign exchange risk

Excluding grants

Executive director

Expenditure
Expense
Expense account (income statement)
Extend the term of a loan (to)

) / )/
/

External audit

External auditor

F
Face value, par value
Fee
Fee income
Fee-based services
Fiduciary risk (audit)
Field staff
Figures
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 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
Foreign currency
Foreign exchange cost
Foreign exchange risk, exchange risk
Formal financial institution

Front name

Front-office

Full cost accounting, absorption accounting

Fund accounting
Funds
Funds provided from operating activities
Funeral club
Fungibility
Fungible
Future value

) )




/

G
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 treasury fund
Generally accepted accounting principles
(GAAP)

)(

/


) )

)Going concern principle ( concept

) )

Goodwill

))

Governance

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

Group guarantee

Group-based lending

Growing trends loan default

Growth indicator

Guarantee

Guarantee funds

Guarantor

Guidance planning, indicative planning

H
Health insurance

Healthy loan

)()/)

Historical cost

Historical cost convention

Historically valued assets

) )
/

Home-bank
)Honorarium (plural : honoraria, or honorariums
Household

Household budget

/
I

IASC, 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 scheme
Income
Income account
Income statement (US),
profit and loss account (UK)
Income taxable
Incorporation
Incremental rate of return
Indexing
Indexing factor
Indicative planning,
guidance planning
Indirect costs, on-costs
(UK)
Indirect targeting

)(


/
)
)

))
) )

/
/

))

Individual contribution

Individual lending

Individual loan
Induced cost
Ineligible (for loan)
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

Insolvency

Instalment

Institution building

Institutional capacity

Institutional capacity
building

Institutional loans received

Insurance fund
Insurance policy
Insurance premium
Intangible assets

/ )(

/
/
))

Interest, compound interest

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 cap, interest
rate ceiling
Interest rate margin
Interest rate risk
Interest rate sensibility
Interest rebate
Interest receivable (accrual
accounting, balance sheet,
)asset account
Interest spread
Interest unpaid, interest in
arrears

))

Interest-bearing account

Interest-bearing deposit

Interest-rate differential

) )

Internal audit

) )

Internal auditor

Internal control

 )

)

)Internal rate of return (IRR

International Accounting
)Standard (IAS
Inventory turnover
Inventory, inventories
Investment
Investment bank (US),
)merchant bank (UK
Investment budget
Investment capital, invested
capital, capital, Equity plus
medium-and long term-debt
)(MLT

Investment funds

) )

Investment grant (balance

)sheet

) / )

Investment income (income

)statement

/
)( ) )

Investment income rate

Investment return,
investment yield
Invoice
)Issue (to) (share or bond

J
)
(
/

Joint liability group,

solidarity group
Journal entry
Journal voucher
Journal, general journal
)Journalize (to

K
) )

Key interest rate

L

/
) )

) )

Labor bank, labor cost

)Land (balance sheet
Late borrower
Late fee on loans
Late payment
Lease
Leasehold amortisation (US
): amortization
Leasehold improvements
)(balance sheet
Leasing
Ledger, general ledger
Legal entity, person
Legal reserves
Lender
Lending funds
Lending methodologies

Lessee

Lessor

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)
Line of credit
Link
Linked liabilities
Liquid assets
Liquidation value, forced
sale value
Liquidity
Liquidity adequacy ratio
(syn. de current ratio)

/

) )

Liquidity management

Liquidity position

Liquidity requirements
Liquidity risk

Liquidity shortage

Liquidity squeeze

Liquidity threshold

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
)statement

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 ratio

/
/

Loan write-off , voir

written-off loan

)( ) )
( )

Loans outstanding
)Local area network (LAN
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

)
/ )

Machinery (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

Margin

Margin analysis

Marginal analysis

Marginal cost pricing

Marginal cost, incremental
cost

/
/

Market debt capital

)(

Market interest rate

Market intermediation
Market led solutions for
financial services
Market penetration
Marketing positioning

/ /

Market research

Market segment

Market terms, commercial

terms
Market value
Marketable securities

Marketing channel

Master budget

Material amount
Material misstatement
(audit)

) )
) )

Materiality

) )

Materiality level (audit)

) )

Maturity mismatch
Maturity, maturity date
Meals and incidentals
(income statement)
Measurability
Membership
Merchant bank (UK),
investment bank (US)
Method of lending
Microbanking Bulletin
(MBB)
Microcredit
Microentrepreneur
Microfinance
Microfinance institution
(MFI)
Micro-borrower
Micro-saver

/ )
)

Minimum (savings) balance

/( )

Minimum capital
requirements

Miscellaneous expenses
Miscellaneous income

Mission statement

Monetary policy

Moneylender, private lender

Monitoring
Monitoring and evaluation
Monthly payment
Monthly reviews
Monitoring indicators
finalized
Moratorium interest, interest

/
/

 /)

)



/

in overdue payments

Mortgage
Mortgage bank
Mortgage financing
Mortgage interest
Mortgagor
Multipurpose institution
Money-guard
N

NBFI

Negative rate of interest

Net book value

Net cash debit balance
Net cash requirement
Net cash revenue

) ( ) /
)

Net cash flow, net increase

(decrease) in cash (cash
)flow statement

/

) (

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

/

Nonbank financial
institution
Nonbudgeted expenses
Noncash expense

Noninterest income

Nonperforming asset

Nonperforming loan

Non staff costs

Note payable
Note receivable

)( Note to financial statements

O
) /
)

Occupancy expenses
)(income statement

) /
)

Office expenses (income

)statement

Office materials, office

stationary, office supplies

) )

On-costs (UK), indirect

costs
Ongoing savings

On-lend (to)
Onlending
On line help

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 :
amortization) (income
statement)
Operating profit
Operating profit before
depreciation and
amortisation (US :
amortization), operating
margin (income statement)
Operating risk

Operating self-sufficiency,
operational self-sufficiency

)
)

Operating subsidy (income

) / )

statement)
Operating surplus
Operational costs, operating
expenses, operating cost
Operational efficiency
Operational expenses
Operational plans
Operational Planning
Operational review
Operational self-sufficiency
Operational sustainability
Operations officer
Opportunity cost

) )
/

/ /



/

Organisation chart (US :

organization)

Organisational structure
(US : organizational)

Origination fee (loan)

Outflow (accounting)

) ( )
)

Outlines

Outreach

Outreach indicator
Outsourcing
Outputs
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





)
( -
/

/
/
/


) )


- /

Paid-in capital
Pair-wise Ranking
Par value, face value
Parent company
Participatory rapid appraisal
Passbook
Passbook savings
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
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 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
P.O.S
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)
Private development bank
Private lender, moneylender
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

Profitable fee structure

Profitability
Profitability ratio
Profitable

Proforma financial
statements

Program evaluation and

review technique-(PERT)

)(

Projections
Promissory note
Properties
Property and equipment
(balance sheet, asset
account)
Provision (income
statement)
Provision of financial
services, delivery of
financial services
Provision write-off
Provisioning
Provisioning policy
Prudential ratio
Prudential standard
Public development bank
Pull-and-push based
strategy

)
/
)
-( / )

)(


) )



) ( - -()

Q
Qualified opinion (audit)
Qualified market
Quarterly evaluation report

) )

/

Quick asset, liquid asset

/
/

Quick ratio, acid test ratio

Quote interest rate (to), set

an interest rate

Quoted interest rate, stated

interest rate (syn. de
nominal rate)

R
Raise funds (to)
Rating

) )/

Rating agency

Ratio analysis

Real effective interest rate

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)
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
Relative Preference Ranking
Remittance
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 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 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
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)
Rounding mechanisms
Running cost
Rural bank
Rural development bank
Return to Top ^
S

/ /

 /
)
)

/
/
/
/

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 club

/
/
/
/
/

Savings in cash
Savings in hard assets
Savings in kind
Savings outreach
Savings outstanding

Scale of outreach

Scope of the audit

Screened mutual funds

Seasonal credit, crop credit
Second tier bank

)Secure a loan (to

Secured debt

Securitization

Seed funding

Segmentation

Self employed

Self-help group

Self-sufficiency

) /
)))

Self-sufficiency indicators
Semiformal institution
Senior manager





))

)
)

Service charge
Session summery
Sensitivity analysis
Set an interest rate (to),
)quote an interest rate (to
Setup costs
Shadow interest rate
Shadow price
Shadow price of funds
Share
Shared return funds
Shareholder, stockholder

Shareholders capital,

shareholders equity,

shareholders funds, owners

equity, common stockholder

equity

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

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
Sponsor
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

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

statement

Stock
Stock item

Stockholder, shareholder

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

SWOT analysis

) )

Return to Top ^

T
T-account
Tangible asset, fixed asset,
capital asset, permanent
asset
Target

/ /
/
/


) )

Target capital structure

Target market
Tax
Tax allowances

Tax audit

Tax base

) )

/ ))
) )
/

/
) ( /

Tax expenditures
Tax incentive
Tax liability
Tax rate
Tax system
Tax write-off
T-bill
Technical insolvency
Technical reserve
)(insurance
Teller
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
Time deposit
Time-series analysis
Timing
)Title (legal

Toolkit for Pilot Testing

Loan Products

Too much liquidity, too

much cash

Trade credit

Tradeoff
Transaction (accounting)
Transaction entry
Transaction report
Transactions ledger
Transaction time projections
Transfer price
Travel advances
Travel and transportation
expenses
Treasury bill, treasury note
Trend analysis
Trial balance
True and fair view (of the
financial position)
Turned in cash
Return to Top ^

) )



/

/


/

)
)

U
Unaccounted
Unadjusted trial balance
Unallocated
Uncalled capital
Undepreciated book value
Undercapitalised (US :
undercapitalized)

/
//

/

Unearned revenue

Unique Marketing
Proposition

Unit cost
Unqualified opinion (audit)

) )

Unrecovered loan

Unrestricted funds

Unsecured debt
Up-front fee

Up-front interest payment

Up-front savings

Useful life

) )

Usury law

Utilities (expense account)

Return to Top ^

) )

V
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
Return to Top ^

W
Wage bill

Wage costs

Warrant (finance)
Wasting asset
Wealth ranking
Weekly payment
Weighted average cost of
capital
Western share
Withdrawal
Work in progress, work in
construction
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

^ Return to Top
X

Y

/ /
/
/

Year-end accounts
Yield curve
Yield gap
Yield gap ratio

//
/
/

Yield on performing assets,

return on performing assets

Yield on portfolio, portfolio

yield

Yield to maturity
Z

)Zero based budgeting (ZBB