Controller Library Value Pack
CFO Library Value Pack

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    Accounting Dictionary

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    Letter E

    Early Extinguishment of Debt 
    Early Payment Discount
     
    Earned 
    Earned Capital 
    Earned Income 
    Earned Income Credit 
    Earned Surplus 
    Earning Power 
    Earnings 
    Earnings Available for Common Stockholders 
    Earnings Conference Calls 
    Earnings Growth 
    Earnings Guidance 
    Earnings per Share 
    Earnings per Share Ratio 
    Earnings Surprise 
    Earnout 
    EBIT 
    EBIT vs. EBITDA 
    EBITDA 
    EBITDA Coverage Ratio 
    EBITDA Valuation 
    Economic Entity Principle 
    Economic Life 
    Economic Lot Size 
    Economic Order Quantity 
    Economic Profit 
    Economic Substance 
    Economic Value Added 
    EDGAR 
    Effective Interest Method 
    Effective Interest Rate, Calculation of 
    Effective Rate of Return 
    Effective Tax Rate 
    Effectiveness 
    Efficiency 
    Efficiency Formula 
    Efficiency Ratios 
    Efficiency Variance 
    Efficient Market Hypothesis 
    Eighty-Twenty Rule 
    Elastic Demand 
    Electronic Commerce 
    Electronic Data Interchange 
    Electronic Funds Transfer 
    Elements of Financial Statements 
    Eligibility Audit 
    Elijah Watt Sells Award 
    Embedded Audit Module 
    Embedded Derivative 
    Embezzlement 
    Employed 
    Employee, (2)
    Employee Advance 
    Employee Fringe Benefits 
    Employee Stock Ownership Plan 
    Employee Stock Purchase Plan 
    Employee Turnover Calculation 
    Employer FICA Match 
    Employer Payroll Taxes 
    Employment Cost Index 
    Empowerment 
    Encumbrance 
    Ending Balance 
    Ending Finished Goods Budget 
    Ending Inventory 
    Ending Inventory Estimation 
    Ending Work in Process Formula 
    Endorsement 
    Endowment 
    Endowment Fund 
    Engagement Letter 
    Engineering Change Order 
    Enrolled Agent 
    Enterprise Fund 
    Enterprise Resource Planning 
    Enterprise Risk Management 
    Enterprise Value 
    Entity 
    Entity Theory 
    Entrepreneur 
    Entry 
    Environmental Metrics 
    EOQ Reorder Point 
    Equalization 
    Equalization Reserve 
    Equipment Classification 
    Equipment Rental Expense 
    Equipment Trust Certificate 
    Equities 
    Equity 
    Equity Accounts 
    Equity Capital 
    Equity Capital Markets 
    Equity Financing 
    Equity, Market Value of 
    Equity Method 
    Equity Multiplier 
    Equity Position 
    Equity Ratio 
    Equity Research 
    Equity Security 
    Equity Spread 
    Equity Turnover 
    Equity, Types of 
    Equivalent Taxable Yield 
    Equivalent Units of Production 
    Error Correction 
    Error Materiality 
    Escrow 
    Escrow Payment 
    Estate Planning 
    Estate Tax 
    Estimate 
    Estimated Cost 
    Estimated Liability 
    Estimated Tax 
    Evaluation of Internal Controls 
    Ex-Dividend 
    Ex-Dividend Date 
    Ex-Rights 
    Except-For Opinion 
    Exception 
    Exception Report 
    Excess Capacity 
    Excess Return 
    Exchange 
    Exchange of Nonmonetary Assets 
    Exchange Rate 
    Exchange Traded Fund 
    Excise Tax 
    Executory Cost 
    Exempt Employee 
    Exempt Income 
    Exemption 
    Exercise Price 
    Exit Interview 
    Exit Strategies 
    Exit Value 
    Expanded Accounting Equation 
    Expected Rate of Return 
    Expected Value 
    Expenditure 
    Expense 
    Expense Account 
    Expense Accounting 
    Expense Allocation 
    Expense Incurred 
    Expense Recognition 
    Expense Recognition Principle 
    Expense Report 
    Expense vs. Cost 
    Expenses by Function 
    Expenses, Impact on Balance Sheet 
    Expired Cost 
    Expiry Date 
    Exploding the Bill of Materials 
    Exposure Draft 
    Extended Normal Costing 
    Extended Trial Balance 
    External Audit 
    External Audit vs. Internal Audit 
    External Auditor 
    External Failure Costs 
    External Financial Reporting 
    External Reporting 
    Extraordinary Gain 
    Extraordinary Item 
    Extraordinary Loss 
    Extraordinary Repairs