Definition that contains financial statement
- worksheet a sheet of paper with multiple columns; used by an accountant to assemble figures for financial statements
- credit side account of payments received; usually the right side of a financial statement
- income statement a financial statement that gives operating results for a specific period
- accounting data all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable
- debit side account of payments owed; usually the left side of a financial statement
- operating statement a financial statement that gives operating results for a specific period
- adverse opinion an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States
- earnings report a financial statement that gives operating results for a specific period
- profit-and-loss statement a financial statement that gives operating results for a specific period
- credit analyst an analyst who studies the financial statements and financial history of applicants for credit in order to evaluate their creditworthiness