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Definitions (974)
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absorption rate
The absorption figure divided by the occupied space at the start of the period, and is expressed as a percentage.
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Account executive
A Registered Representative, generally means any employee of a Stock Broker or Investment Dealer.
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accounts payable
The amount of money that a company owes to its creditors.
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accounts receivable
The amount of money that is owed to a company for goods or services that the company has sold on credit.
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accounting designation
The three major accounting designations in Canada are:- Chartered Accountant (CA) Certified Management Accountant (CMA) Certified General Accountant (CGA).
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ACCRETION
In portfolio accounting, a straight-line accumulation of capital gains on discount bonds in anticipation of par at maturity.
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Accrual basis
This is a method of calculation that dictates the inclusion of earned interest or dividends whether they were received or not.
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Accrued interest
Is the interest that has been earned but is not yet due because the interest payment date has not yet come.
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Accumulation plan
An arrangement which enables an investor to purchase mutual funds shares regular in large or small amounts.
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Actuary
An actuary is a business professional with strong mathematical skills. Actuaries are generally involved in pricing insurance products and defined benefit pension plans.
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