Accounting Terms: E

Accounting Terms: E

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Accounting Terms: E

Early Extinguishment of Debt

Early Payment Discounts

Earned Capital

Earned Income

Earned Surplus


Earnings Available for Common Stockholders

Earnings Before Interest and Taxes

Earnings Before Taxes

Earnings Call

Earnings Conference Calls

Earnings Growth

Earnings Guidance

Earnings Management

Earnings per Share

Earnings per Share Ratio


EBITDA Coverage Ratio

EBITDA Valuation

Economic Impact on Entities

Economic Indicators

Economic Life

Economic Nexus

Economic Profit

Economic Substance

Economic Value Added

Economies of Scale

Effective Interest Method

Effective Interest Rate

Effective Interest Rate, Calculate

Effective Rate of Return

Effective Tax Rate



Efficiency Formula

Efficiency Ratios

Efficiency Variance

Efficient Market Hypothesis

Elastic Demand


Electronic Check

Elements of Financial Statements

Eligibility Audits

Embedded Audit Module

Embedded Derivative


Emerging Issues Task Force


Employee Stock Ownership Plan

Employer FICA Match

Employer Payroll Taxes


Ending Balance

Ending Finished Goods Inventory Budget

Ending Inventory

Ending Work in Process Formula



Endowment Fund

Engagement Documentation

Engagement Letter

Engagement Plan

Engagement Quality

Engagement Risk

Engineering Change Order

Enterprise Fund

Enterprise Resource Planning

Enterprise Risk Management

Enterprise Value Calculation


Environmental Impact on Entities

Equipment Rental Expense

Equitable Title



Equity Accounts

Equity Capital

Equity Financing

Equity Interest

Equity Kicker

Equity Method

Equity Multiplier

Equity Position

Equity Ratio

Equity Research

Equity Restructuring

Equity Security

Equity Spread

Equity Turnover

Equivalent Taxable Yield

Equivalent Units of Production

ERP (Enterprise Resource Planning)




Estate Planning

Estate Tax

Estimated Cost

Estimated Liability

Estimated Tax

Ethical Absolutism


Evaluated Receipt Settlement

Evaluation of Internal Controls

Evergreen Loan


Examples of Assets

Examples of Corporate Fraud

Examples of Intangible Assets

Examples of Key Journal Entries

Examples of Liabilities

Examples of Operating Expenses

Examples of Variable Costs

Except for Opinion

Exception Report

Exception Time Reporting

Excess Capacity

Excess Return

Exchange of Nonmonetary Assets

Exchange Rate

Exchange Ratio

Exchange-Traded Fund

Executory Cost

Exempt Employee

Exercise Price

Exit Price

Exit Strategies

Exit Value

Expanded Accounting Equation

Expansion in the Business Cycle

Expected Rate of Return

Expected Value



Expenditure Cycle


Expense Account

Expense Accounting

Expense Allocation

Expense Ratio

Expense Recognition

Expense Recognition Principle

Expense Report

Expense Report Audits

Expenses by Function

Expired Cost

Explicit Cost

Explicit Service Period

Exploding the Bill of Materials

Exploitation Costs

Exposure Draft

Extended Trial Balance

External Audit

External Auditor

External Control

External Dependency

External Failure Costs

External Financial Reporting

External Reporting

External Users

Extraordinary Gain

Extraordinary Items

Extraordinary Loss

Extraordinary Repairs


Extrinsic Reward

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