Financial Times Lexicon - The definitive glossary of economic, financial and business terms

Articles

Quotes

Entries Starting With A

A H1N1

advertising space

applicant

A, B, C share

Advertising Standards Authority

application

A-share

advertorial

application of funds

A-share/B-share markets

advice

application program

a/c

advice note

application software

A1

advice of delivery

applied economics

AA

advice of despatch

appoint

AAA

adviser

appointee

AAA rating

advisory

appointment

abandonment

advisory fee

appointment letter

abate

Advisory, Conciliation and Arbitration Service

apportion

abbreviated accounts

AEA

apportionment

ABC

AEI

appraisal

ABC method

AER

appraise

ABC1

aeronautics

appraisee

ABCDSs

aerospace

appraiser

Abenomics

affiliate

appreciate

ability-to-pay principle

affiliate marketing

appreciation

abode

affiliated company

apprentice

abolish

affiliated person

apprenticeship

above board

affinity card

appropriate

above par

affirmative action

appropriation

above the line

affirmative obligations

appropriation account

abrogate

affluent

approval

ABS

affluenza

approved accounts

absolute advantage

AFL-CIO

approved contractor

absolute auction

afloat

approved list

absolute majority

aforesaid

approved share schemes

absolute ownership

after date

approximate

absolute priority rule

after sight

approximation

absolute return

after-hours

APR

absolute return fund

after-hours dealing

aptitude

absolute title

after-hours trading

aptitude test

absorb

after-sales

Arab League

absorption

after-sales service

arable land

absorption costing

after-tax

arb

absorption rate

after-tax loss

arbiter

abstract of title

after-tax profit

arbitrage

abundance gaps

aftermarket

Arbitrage Pricing Theory APT

abusive tax shelter

against all risks

arbitrageur

ACA

age discrimination

arbitration

ACAS

ageing schedule

arbitrator

ACCA

ageism

Architect

accelerate

agency

area franchise

accelerated buy-back

agency broker

ARM

accelerated cost recovery system

agenda

arm's length (relationship or) transaction

accelerated depreciation

agent

Arms Index

accelerated payment

agent bank

arrearage

accelerator

agent of change

arrears

accept

agflation

article

accept a bill of exchange

aggregate

articled clerk

accept a risk

aggregate demand

articles of association

acceptance

aggregate exercise price

artificial intelligence

acceptance bank

aggregate supply

artificial person

acceptance bonus

aggregates levy

artistic property

acceptance of proposal

aggregation

as is, where is

acceptance sampling

aggressive

as seen

acceptance trial

aggressive growth fund

ASA

accepting house

AGI

ascending tops

acceptor

agio

ASEAN

accident and health benefit

AGM

Asian Development Bank

accident insurance

agree

Asian dollar bond

accommodation address

agreed-value insurance

Asian financial crisis

accommodative monetary policy

agreement

Asian option

account

agreement among underwriters

ask

account balance

agribusiness

ask, ask price

account executive

agricultural bank

asking price

account manager

agricultural co-operative

aspirational brand

account payee (only)

agricultural show

assay office

accountancy

agriculture

assayer

accountant

agro-industry

assemble

accountant's opinion

agronomy

assembly

accounting

ahead

assembly line

accounting equation

AI

assembly plant

accounting note

AICPA

assembly worker

accounting period

aid

assent

accounting principle

aid agency

assess

accounting principles or accounting standards

AIDA

assessment

accounting profit

aidwash

assessment centre

accounting rate of return

AIFMD

assessor

accounting ratio

ailing

asset

accounting rule

AIM

asset allocation

accounting standard

air broker

asset allocation fund

Accounting Standards Board

air cargo

asset backing

accounting system

Air Miles

asset bubble

accounting year

air passenger duty

asset class

accounts payable

air pocket stock

asset cover

accounts receivable

air rage

asset deflation

accounts receivable financing

air time

asset disposal

accounts receivable turnover

airbill

asset disposal account

accredited

aircraft

asset management

accretion

aircraft lease

asset mix

accretive

airfreight

asset play

accrual

airline

asset protection scheme

accrual accounting

airmail

asset shuffling

accrual basis

airport

asset stripping

accrual bonds

airworthy

asset swap

accrual bonds

alcohol and tobacco duties

asset swap

accrue or accrued

aleatory contract

asset turnover

accrued cost

algorithm

asset value

accrued expense

alien

asset value per share

accrued income

all rights reserved

asset-backed commercial paper ABCP

accrued interest

all-cash

asset-backed securities

acct.

all-in

asset-backed securities ABS

accumulate

all-in price

asset-backed security

accumulated depreciation

all-inclusive

assign

accumulated dividend

all-loss insurance

assignee

accumulated fund

all-out strike

assignment

accumulated profit

all-risks

assignment clause

accumulated profits tax

all-risks insurance

assisted area

accumulation unit

all-time

assn

accused

allfinanz

associate

ACE

alliance

Associate of the Institute of Chartered Accountants

acid-test ratio

allocate

associated company

acknowledgement

allocation

Associates

acknowledgement of debt

allocation letter

association

ACORN

allot

Association for Payment Clearing Services

acquire

allotment

Association of British Chambers of Commerce

acquisition

allotment letter

Association of Chartered Certified Accountants

acquisitive

allottee

Association of South-East Asian Nations

acronym

allow

assumed liabilities

across the board

allowable

assurance

ACRS

allowance

assured

act

alpha

assured tenancy

act of bankruptcy

alpha stocks

assured value

Act of Congress

alpha test

assurer

act of God

alpha version

astroturfing

Act of Parliament

alphabet stock

asymmetric information

acting

alternate director

asymmetric shock

acting in concert

alternative dispute resolution

at best

action

alternative investment

at call

action learning

Alternative Investment Fund Managers Directive

at par

action plan

Alternative Investment Market

at sight

action point

alternative vote plus

at the money

action-oriented

alternatively secured pension

ATL

actionable

Am

ATM

active

AMA

ATM card

active bond

amalgamate

Atomic Energy Authority

Active Corps of Executives

amalgamation

attach

active ETF

amass

attachment

active management

amateur

attendance bonus

active market

AMC

attendee

active partner

amend

attorney

active population

American Accounting Association

attorney general

active stock

American Bankers Association

attorney-at-law

active trading

American Bar Association

attributable profit/loss

active trustee

American Bureau of Shipping

attribution

activist investor

American Depositary Receipt ADR

attrition

activity based costing

American Depositary Share ADS

auction

activity model

American Economics Association

auction rate preferred shares

activity sampling

American Federation of Labor and Congress of Industrial Organizations

auction rate securities

actual damage

American Institute of Certified Public Accountants

auctioneer

actual loss

American Management Association

audience

actual price

American Marketing Association

audience research

actual total loss

American National Standards Institute

audit

actuals

American option

Audit Bureau of Circulation

actuarial risk

American Society of Appraisers

Audit Commission

actuary

American Statistical Association

audit committee

ad

American Stock Exchange

audit expectation gap

ad agency

American-style option

audit failure

Ad Alley

amortisation

Audit Office

ad valorem duty

amortise

audit trail

ad valorem tariff

amortizable

audited accounts

ad valorem tax

amortize

auditor

Adam Smith

amortizing loan

auditor independence

ADB

Amtrak

auditor report

add-on

analyst

auditors report

add-on interest

anchor tenant

augmented reality

added value

ancillary

Aunt Millie

addendum

and Company

austerity

additional damage

and/or

austerity budget

additionality

Andean Pact

austerity measure

additionality debate

Android

Austrian economics

adjourn

angel investment

autarky

adjudicate

angel investor

authoring

adjust

Anglo-Saxon capitalism

authorise

adjustable peg

animal spirits

authorised capital

adjustable rate mortgage ARM

ankle biter

authorised fund

adjusted gross income

announcement date

authorised issue

adjusted share price

annual

authorised participant

adjuster

Annual Abstract of Statistics

authorised share

adjustment

annual accounts

authorised stock

adjustment account

annual dividend

authority

adjustment factor

annual earnings

authority bond

adland

annual equivalent rate

authorize

adman

annual general meeting AGM

authorized fund

admin

annual hours contract

authorized issue

administer

annual income

authorized share

administrate

annual investment allowance AIA

authorized stock

administration

annual leave

auto

administration order

annual loss

auto-enrolment

administrative assistant

annual meeting

auto-expense allowance

administrative tribunal

Annual Percentage Rate APR

auto-financing

administrator

annual report

automaker

Admiralty court

annual return

automate

admissible

annual tax on enveloped dwellings ATED

Automated Clearing House ACH

admission

annual value

automated teller machine

admission of liability

annualise

automatic checkoff

admit

annualised growth rate

automatic enrolment into pension schemes

adopt

annualized growth rate

automatic stabilisers

adoption curve

annuitant

automatic teller machine

ADR

annuity

automobile

ADS

annuity insurance

automobile insurance

ADSL

annuity policy

automotive

advance

annul

Autumn Statement

advance copy

Anonymous

av.

advance corporation tax

ANSI

availability

advance fee

Ansoff matrix

availability heuristic

advance market commitment

ante

available

advance order

ante-date

aval

advance payment

ante-dated cheque

average

advance purchase fare

anthropogenic

average adjuster

advance refunding

anti

average agent

advanced

anti-dilutive issue

average audience rating

advancer

anti-dumping

average clause

advancing share

anti-inflation

average collection period

advancing stock

anti-spam

average cost

advantage

anticipatory breach

average date

adverse balance

antitrust

average earnings index

adverse balance of trade

antitrust law

average rate

adverse opinion

AOB

average revenue

adverse selection

APACS

average statement

advert

API

average stock

advertise

app

aviation

advertisement

apparent damage

aviation insurance

advertiser

appeal

avionics

advertising

appeal bond

avoidable cost

advertising agency

Appeal Court

avoirdupois

Advertising Association

appeals board

award

advertising budget

Appeals Court

axe

advertising campaign

appellant

advertising executive

appellate court

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