The yield on a certificate of deposit over the years that it is active.
A | Page 136
A
AVERAGE CHARGES
” Average charges for toll and transportation ” are understood to mean, and do mean, charges made at a mean rate, obtained by dividing the entire receipts for toll AVERAGE […]
AVERAGE CHART
A chart that uses subgroup averages to decide the stability of a process.
AVERAGE COLLECTION PERIOD
The number of days outstanding a receivable is during the accounting period .
AVERAGE COST
The amount it costs to create one unit. The total fixed and variable costs are used in this calculation. The lower the average the better. AKA unit cost.
AVERAGE COST (AVCO) METHOD
The way the cost of inventory is calculated over a period of time. The cost of the goods and the number are used for this.
AVERAGE CURRENT ASSETS
The amount of accounts in receivables, cash, and inventory just to name a few. They are easily converted into cash or can be sold in the year.
AVERAGE DAILY BALANCE (ADB)
The way banks calculate interest on deposits and finance charges for credit cards for their customers. The total balance is divided by the months of the accounts activity left.
AVERAGE DAILY VOLUME
When the trading sessions are divided by the shares traded for that time. It can be done annualy or monthly.
AVERAGE DOWN
A strategy of buying additional securities at a lower price in order to reduce the average cost of the entire position. See also AVERAGE UP.
AVERAGE EARNINGS CLAUSE
If monthly income is more than the average earnings the disability payment for that time is lowered. It is only done for the first two years.
AVERAGE EXPECTED RISK EXPOSURE
POTENTIAL EXPOSURE of an OVERTHECOUNTER DERIVATIVE that is based on the average maturity of the transaction and the expected movement of the underlying market reference. See also AVERAGE WORSTCASE RISK […]
AVERAGE EXPOSURE
The POTENTIAL EXPOSURE of an OVERTHECOUNTER DERIVATIVE based on the average maturity of the transaction . See also TERMINAL EXPOSURE .AVERAGE OPTION See ASIAN OPTION .
AVERAGE FIXED ASSETS
The mathematical relationship between the assets of this and the previous year.
AVERAGE FIXED COST
The cost calculated by dividing the units by their cost.
AVERAGE FREQUENCY
The frequency a viewer sees a commercial in an ad campaign.
AVERAGE INDUSTRIAL WAGE
1. A party given access to make security, financial, and operations decisions. 2. the hourly rate an employee is paid. Farmers do not pay this way. This becomes the benchmark […]
AVERAGE INVENTORY
When inventory is averaged using the beginning and ending stock numbers.
AVERAGE LIFE
1. the time before a debt is to be paid. the figures are used to compare the best option. Refer to half life. AKA economic life.
AVERAGE MATURITY
The amount of itme a maturity for fixed rate instruments in a portfolio. A shorter maturity is more vulnerable to changing interest rates.
AVERAGE NET RECEIVABLES
When the net account received for the previous and current year are compared.
AVERAGE OUTGOING QUALITY
The average quality expected of a product after it has been manufactured.
AVERAGE OUTGOING QUALITY LIMIT
The most quality to be expected in the manufacturing process. A samping plan and proper disposal are considered.
AVERAGE PAYMENT METHOD
The time a company is required to pay on their purchases. The purchases are turned into accounts payable .
AVERAGE PAYMENT PERIOD
The time a company takes to pay off purchases with credit. This keeps the working capital from changing.