UnThreaded | Threaded | Whole Thread (2) | Ignore Thread Prev | Next
Author: TMFSelena Big gold star, 5000 posts Old School Fool CAPS All Star Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: of 3916  
Subject: Gide to Alternate Terms Date: 11/10/1999 8:34 AM
Post New | Post Reply | Reply Later | Create Poll Report this Post | Recommend it!
Recommendations: 9
Folks --

 This little informal guide to alternate names might help some of you. 
 It's not comprehensive, but it might clear up some confusion when you see
 different financial statements using different names for the same things...


 Accounts payable                =       Payables

 Accounts receivable             =       Trade receivables
                                =       Receivables

 Additional Paid-in Capital      =       Capital in Excess of Stated Value
                                 =       Capital Surplus
                                 =       Paid-in capital

 Balance Sheet                   =       Statement of Financial Condition
                                 =       Consolidated Balance Sheets

 Cost of Goods Sold              =       Costs of Sales
                                 =       Cost of Revenue
                                 =       Cost of products sold
                                 =       Costs, materials and production

 Earnings                        =       Net Income      
                                 =       Net Profit

 Income Statement                =       Earnings Statement 
                                 =       Statement of Operations 
                                 =       Profit & Loss Statement
                                 =       Consolidated Statement of Income

 Inventories                     =       Merchandise inventories

 Earnings before Income Taxes   =        Income (loss) before Income Taxes
                               =       Earnings before provision for income taxes

 Earnings per Share              =       Net Income per Share
                                 =       Net Income per Common Share

 Net income                      =       Net profit
                                 =       Net earnings

 Revenues                        =       Sales
                                 =       Net Sales

 Shareholder equity              =       Shareholders' investment
                                 =       Stockholders' equity

 Short-term debt                =        Debt payable within one year
                                 =       Current portion of long-term debt
                                 =       Notes payable
                                 =       sometimes, it's a combination 
                                            of some of the above
Post New | Post Reply | Reply Later | Create Poll Report this Post | Recommend it!
Print the post  
UnThreaded | Threaded | Whole Thread (2) | Ignore Thread Prev | Next


Foolanthropy 2014!
By working with young, first-time moms, Nurse-Family Partnership is able to truly change lives – for generations to come.
When Life Gives You Lemons
We all have had hardships and made poor decisions. The important thing is how we respond and grow. Read the story of a Fool who started from nothing, and looks to gain everything.
What was Your Dumbest Investment?
Share it with us -- and learn from others' stories of flubs.
Community Home
Speak Your Mind, Start Your Blog, Rate Your Stocks

Community Team Fools - who are those TMF's?
Contact Us
Contact Customer Service and other Fool departments here.
Work for Fools?
Winner of the Washingtonian great places to work, and "#1 Media Company to Work For" (BusinessInsider 2011)! Have access to all of TMF's online and email products for FREE, and be paid for your contributions to TMF! Click the link and start your Fool career.