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  • Ncd

    , ncd is negotiable certificate of deposit.
  • Near-cash assets

    , near-cash assets are non-cash assets that can be readily exchanged for cash within a relatively short period (e.g., short-term cds and money market funds).
  • Nebt

    , nebt is net earning before taxes.
  • Negative amortization

    , negative amortization is a loan repayment schedule in which the outstanding principal balance of the loan increases, rather than amortizing, because...
  • Negative assurance

    , negative assurance, in accounting, is a statement of what the cpa does not know as opposed to what the cpa believes (positive assurance). a statement...
  • Negative cash flow

    , negative cash flow is where expenditures required to maintain an investment exceed income received on the investment, i.e. spending in a business is...
  • Negative confirmation request

    , negative confirmation request, in accounting, in the negative form of accounts receivable confirmation asks the client's customer to respond only...
  • Negative contributor

    , negative contributor is any item, activity, or cost that offsets attainment of positive results, e.g., a rise in unemployment and its effect upon the...
  • Negative goodwill

    , negative goodwill arises where the net assets at the date of acquisition, fairly valued, exceed the cost of acquisition. it is reflected on the balance...
  • Negative pledge clause

    , negative pledge clause is a covenant or promise in an indenture agreement that states the corporation will not pledge any of its assets if doing so would...
  • Negative working capital

    , negative working capital is when current liabilities exceed current assets.
  • Negotiable certificate of deposit

    , negotiable certificate of deposit is a security generally issued in increments of $1 million and, if created in good delivery form, salable in the national...
  • Negotiable instrument

    , negotiable instrument can be a check, promissory note, bill of exchange, security or any document representing money payable which can be transferred...
  • Net 10, 30, etc.

    , net 10, 30, etc. usually refers to payment terms on an invoice, e.g. net 10 2%, 30, would mean that if a purchaser pays the invoice within 10 days a...
  • Net accounts receivable

    , net accounts receivable is equal to total accounts receivable; minus an estimate for amounts the company believes it will never collect.
  • Net asset value

    , net asset value (nav) in securities, except money market funds which always have a nav of $1.00, represents the market value or price of one fund share....
  • Net assets

    , net assets is the difference between total assets and current liabilities including non-capitalized long-term liabilities.
  • Net assets basis

    , net assets basis is a simple division of net asset attributable to the class of shareholders with the number of shares, i.e. the per share value of net...
  • Net book value

    , net book value is the difference between total assets (net of accumulated depreciation, depletion, and amortization) and total liabilities of a business...
  • Net cash flow

    , net cash flow equals cash receipts minus cash payments over a given period of time; or equivalently, net profit plus amounts charged off for depreciation,...
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