Glossary of Analyst Research Report Terms

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Capital Appreciation An increase in the market price of an asset, such as stock
Capitalization The sum of a company's long-term debt, stock, and retained earnings.
Cash Basis Accounting A method of accounting that reports income when it is actually received and expenses when they are actually paid. This is in contrast to accrual basis accounting, which reports income when it is earned (although not necessarily yet received) and expenses when incurred (even if bills are paid later).
Cash Flow A measure of the inflows and outflows of cash experienced by a company. You can find this information in the company's Statement of Cash Flows.
Cash Flow Statement See Statement of Cash Flows.
Common Stock Securities representing ownership in a corporation, which provide voting rights and entitle the holder to a share of the company's success through dividends or capital appreciation.
Consensus Ratings/Consensus Estimates The average of several analysts' recommendations concerning the securities of a particular issuer.
Current Assets Assets that are easily convertible to cash. Cash, short-term investments, and accounts receivable are examples of current assets, as they should result in cash within the next year.
Current Liabilities Debt or other obligations that are payable within the next year.
Current Liabilities to Inventory Ratio A ratio calculated by dividing current liabilities by inventory. This ratio yields an indication of the extent to which a company relies on funds from disposal of unsold inventories to meet its debts.
Current Ratio A ratio calculated by dividing a company's current assets by its current liabilities. The higher the ratio, the more easily a company can meet its short-term debts.