{"id":207,"date":"2023-03-27T17:12:45","date_gmt":"2023-03-27T17:12:45","guid":{"rendered":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/?post_type=chapter&p=207"},"modified":"2023-04-02T23:26:56","modified_gmt":"2023-04-02T23:26:56","slug":"chapter-4-key-terms","status":"publish","type":"chapter","link":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/chapter\/chapter-4-key-terms\/","title":{"raw":"Glossary of Key Terms","rendered":"Glossary of Key Terms"},"content":{"raw":"
\r\n \t
\r\n

Chapter 4 Glossary of Key Terms<\/h2>\r\n<\/dt>\r\n \t
balance sheet<\/dt>\r\n \t
a financial statement that reflects a firm\u2019s asset, liability, and equity account balances at a given point in time<\/dd>\r\n<\/dl>\r\n
\r\n \t
cash deficit<\/dt>\r\n \t
an excess of cash outflows over cash inflows for a given period<\/dd>\r\n<\/dl>\r\n
\r\n \t
cash forecast<\/dt>\r\n \t
a financial statement that estimates a firm\u2019s future cash inflows and outflows<\/dd>\r\n<\/dl>\r\n
\r\n \t
cash surplus<\/dt>\r\n \t
an excess of cash inflows over cash outflows for a given period<\/dd>\r\n<\/dl>\r\n
\r\n \t
common-size<\/dt>\r\n \t
describes a financial statement in which each element is expressed as a percentage of a base amount<\/dd>\r\n<\/dl>\r\n
\r\n \t
financing activities<\/dt>\r\n \t
cash business transactions reported on the statement of cash flows that reflect the use of financed funds<\/dd>\r\n<\/dl>\r\n
\r\n \t
forecast<\/dt>\r\n \t
an estimate of future performance based on historical performance and other contextual information<\/dd>\r\n<\/dl>\r\n
\r\n \t
income statement<\/dt>\r\n \t
a financial statement that measures a firm\u2019s financial performance over a given period of time<\/dd>\r\n<\/dl>\r\n
\r\n \t
investing activities<\/dt>\r\n \t
cash business transactions reported on the statement of cash flows that reflect the acquisition or disposal of long-term assets<\/dd>\r\n<\/dl>\r\n
\r\n \t
operating activities<\/dt>\r\n \t
cash business transactions reported on the statement of cash flows that relate to ongoing day-to-day operations<\/dd>\r\n<\/dl>\r\n
\r\n \t
pro forma<\/dt>\r\n \t
in the context of financial statements, forward-looking<\/dd>\r\n<\/dl>\r\n
\r\n \t
scenario analysis<\/dt>\r\n \t
analysis of how various situations and circumstances would impact the financial forecast<\/dd>\r\n<\/dl>\r\n
\r\n \t
sensitivity analysis<\/dt>\r\n \t
analysis of the sensitivity of an output variable to a change in an input variable<\/dd>\r\n<\/dl>\r\n
\r\n \t
statement of cash flows<\/dt>\r\n \t
a financial statement that lists a firm\u2019s cash inflows and outflows over a given period of time<\/dd>\r\n<\/dl>\r\n
\r\n \t
statement of stockholders\u2019 equity<\/dt>\r\n \t
a financial statement that reports the difference between the beginning and ending balances of each of the stockholders\u2019 equity accounts during a given period<\/dd>\r\n<\/dl>\r\n \r\n\r\nAttribution:<\/strong>\r\n\r\nThis chapter is from \u201cPrinciples of Finance\u201d \u00a0https:\/\/openstax.org\/books\/principles-finance\/pages\/1-why-it-matters<\/a> by Dahlquist and Knight. This book is licensed under the CC-BY<\/a> 4.0 license. 2022 OpenStax.\r\n\r\nhttps:\/\/openstax.org\/books\/principles-finance\/pages\/1-key-terms<\/a>\r\n\r\nAccess for free at https:\/\/openstax.org\/books\/principles-finance\/pages\/18-key-terms<\/a>","rendered":"
\n
\n<\/dt>\n
balance sheet<\/dt>\n
a financial statement that reflects a firm\u2019s asset, liability, and equity account balances at a given point in time<\/dd>\n<\/dl>\n
\n
cash deficit<\/dt>\n
an excess of cash outflows over cash inflows for a given period<\/dd>\n<\/dl>\n
\n
cash forecast<\/dt>\n
a financial statement that estimates a firm\u2019s future cash inflows and outflows<\/dd>\n<\/dl>\n
\n
cash surplus<\/dt>\n
an excess of cash inflows over cash outflows for a given period<\/dd>\n<\/dl>\n
\n
common-size<\/dt>\n
describes a financial statement in which each element is expressed as a percentage of a base amount<\/dd>\n<\/dl>\n
\n
financing activities<\/dt>\n
cash business transactions reported on the statement of cash flows that reflect the use of financed funds<\/dd>\n<\/dl>\n
\n
forecast<\/dt>\n
an estimate of future performance based on historical performance and other contextual information<\/dd>\n<\/dl>\n
\n
income statement<\/dt>\n
a financial statement that measures a firm\u2019s financial performance over a given period of time<\/dd>\n<\/dl>\n
\n
investing activities<\/dt>\n
cash business transactions reported on the statement of cash flows that reflect the acquisition or disposal of long-term assets<\/dd>\n<\/dl>\n
\n
operating activities<\/dt>\n
cash business transactions reported on the statement of cash flows that relate to ongoing day-to-day operations<\/dd>\n<\/dl>\n
\n
pro forma<\/dt>\n
in the context of financial statements, forward-looking<\/dd>\n<\/dl>\n
\n
scenario analysis<\/dt>\n
analysis of how various situations and circumstances would impact the financial forecast<\/dd>\n<\/dl>\n
\n
sensitivity analysis<\/dt>\n
analysis of the sensitivity of an output variable to a change in an input variable<\/dd>\n<\/dl>\n
\n
statement of cash flows<\/dt>\n
a financial statement that lists a firm\u2019s cash inflows and outflows over a given period of time<\/dd>\n<\/dl>\n
\n
statement of stockholders\u2019 equity<\/dt>\n
a financial statement that reports the difference between the beginning and ending balances of each of the stockholders\u2019 equity accounts during a given period<\/dd>\n<\/dl>\n

 <\/p>\n

Attribution:<\/strong><\/p>\n

This chapter is from \u201cPrinciples of Finance\u201d \u00a0https:\/\/openstax.org\/books\/principles-finance\/pages\/1-why-it-matters<\/a> by Dahlquist and Knight. This book is licensed under the CC-BY<\/a> 4.0 license. 2022 OpenStax.<\/p>\n

https:\/\/openstax.org\/books\/principles-finance\/pages\/1-key-terms<\/a><\/p>\n

Access for free at https:\/\/openstax.org\/books\/principles-finance\/pages\/18-key-terms<\/a><\/p>\n","protected":false},"author":101,"menu_order":1,"template":"","meta":{"pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-207","chapter","type-chapter","status-publish","hentry"],"part":26,"_links":{"self":[{"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/pressbooks\/v2\/chapters\/207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/wp\/v2\/users\/101"}],"version-history":[{"count":6,"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/pressbooks\/v2\/chapters\/207\/revisions"}],"predecessor-version":[{"id":1272,"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/pressbooks\/v2\/chapters\/207\/revisions\/1272"}],"part":[{"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/pressbooks\/v2\/parts\/26"}],"metadata":[{"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/pressbooks\/v2\/chapters\/207\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/wp\/v2\/media?parent=207"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/pressbooks\/v2\/chapter-type?post=207"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/wp\/v2\/contributor?post=207"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/pressbooks.ccconline.org\/ppscacc2010principlesoffinance\/wp-json\/wp\/v2\/license?post=207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}