) )

2007

A
Abdel Latif Jameel Programme for Community
Services
)Accelerated depreciation (of an asset
)Acceleration (of maturity
Accessibility
Account
(to) account for services
)Account payable (balance sheet
Accounts payable and other short-term liabilities
)Account receivable (balance sheet, asset account

) - / )
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Accountant
Accounting base
Accounting entry, entry
Accounting period
Accounting practices
Accounting procedure
Accounting standard
Accounting, Accountancy
Accounts Receivable and Other Assets
Accrual accounting
Accrual vs. Cash accounting
)Accrual (accrual accounting
Accrual or deferral income/expense accounting
Accrued depreciation, accumulated depreciation
)(balance sheet, asset account
Accrued expense ( accrual accounting, balance
)sheet, liability account
Accrued revenue (accrual accounting, balance
)sheet, liability account
)Accrued interest (revenue
Does not accrue interest
Accrued interest receivable
Accessibility
Accumulated depreciation, accrued depreciation,
allowance for depreciation (balance sheet, asset
)account
Accumulated Depreciation and Amortization
Accumulated profit, earned surplus
)Accumulated reserves, reserves (balance sheet
Accumulating Saving and Credit Association,
ASCA
Accumulated retained earning and reserves
Acid test ratio
Acquisition cost
Actionability
Action plan
)Action Research Partners (ARPs
Active loan
Active saving account
)Activity based costing (ABC
Actual amount
Actual cost
Actual loss

) )



/

/

/
/

/
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Actuary (insurance)
Aden Microfinance Foundation
Additional credit
Adjustable rate
Adjusted cost of capital
Adjusted income
Adjusted income statement
Adjusted interest rate
Adjusted operating profit
Adjusted return on assets (AROA)
Adjusted return on equity (AROE)
Adjusted trial balance, post-closing trial balance
Adjusting account
Adjusting / Adjustment
Adjustments to Equity
Adjustments for Subsidies
Adjustment for impairment loss allowance
Adjustments for write-offs for benchmarking
Adjustment for accrued interest receivable
Adjusting entry
Admin
Admin level
Administration
Administrative efficiency
Administrative expense
Administrative expense rate
Advance account
Advance deposit
Advance deposit requirement
Advance repayment
Advance to employees (balance sheet, asset
account)
Adverse opinion (audit)
Age accrued interest (to) (accrual accounting)
Aged portfolio (at risk), aging of portfolio (at
risqu)
Ageing of loans, aging of loans
Aging categories, (aging of loans)
Aging of portfolio (at risk), aged portfolio (at
risk)
Aging schedule
Agreed- upon procedure (audit)
AGFUND

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Ahli Microfinancing Company (AMC)

Al Amana Association
Al Awael Microfinance Company
Al Majmoua Lebanese Association for
Development
ALM Asset and liability management
Alexandria Business Association (ABA)
Allocate (to reserves) (to)
Allocation Based Costing
Allocation of loan proceeds
Allocation of net income
Allocation of resources
Allocation, appropriation of profits

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Allowance for depreciation, accumulated

depreciation, accrued depreciation (balance
sheet, asset account)
Al Tadamun Microfinance Program
Ameen Program-CHF
Amortisation (of a loan) (US: amortization)
Amortisation schedule (Us: amortization)
Amortisation, depreciation (US: amortization)
(asset)
Amortize a loan (to) (US: amortize)
Amortized principle (loan) (amortized)
Amount outstanding
Annual depreciation of donated funds for fixed
assets
Analogy
Annual general meeting (AGM)
Annual/4mortizati percentage rate (APR) (US:
annualized)
Annualisation (US:annualization)
Annualizing
Annualized interest rate
Apex funds
Apex institution, apex organization
(US:organization)
Apex loan
Application for membership
Application for withdrawal
Application of funds (financing plan)
Appraisal
Appropriation of profits, allocation of profits
Area Scores (Planet Ratings)
Arrears
Arrears rate, past due rate, delinquency rate
ASCA, Accumulating Savings and Credit
Association
Asset (balance sheet)
Asset account
ALM Asset and liability management
Asset and liability matching

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Asset quality
Asset utilization (US: asset utilization)
Assiut Businessmen Association
Associated cost
Association Al Karama

Association Microcrdit Socit Sans Frontires

(AMSSF)

Assumption/ Assumptions
ATM
Audit
Audit committee
Audit evidence
Audited financial statements
Auditing and accounting fees
Auditing standards
Auditor

/

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Auto save
Author
Authority
Average cost of funds, average cost of debt
Average loan term
)Average outstanding balance (of loans
)Average remaining life of initial assets (years
Averaging
Averaging and anualizing

/ /
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B
Back-office
Bad debt, doubtful loan, default loan
Bad will
Balance
)Balance an account (to
Balance on account
Balance sheet
Balance sheet account
Balance sheet ratio
Balanced accounts
Balancing subsidy
Balloon payments of interest
Bank and investment income
Bank book
Bank charges, bank commissions and fees
Bank current account

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Bank downscaling
Bank interest
Bank rate
Bank reconciliation
Bank reconciliation procedure
Bank statement
Bank supervision
Bank supervisions, banking authorities
Base, baseline cost
Banque du Caire
Benchmarks
Benchmarking
Benefits

Benefit statement
Bidding
Bilateral and Multilateral institutions
Bill of exchange
Body corporate, corporate body
Book value

/
/

Book keeper
Book keepers entry
Book keeping
Borrower
Borrower in default
Borrowing capacity
Borrowing cost
Borrowing requirements
Bottom line
Branch, branch office
Branch-level staff
Branding
Brand name
)Break even (to
Break-even analysis
Break-even point
Bridging facility, bridging loan, bridging credit

/



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BROWZE
Budget request
Budget variance
Budgetary aid
Budgetary surplus
Budgeted amount
)Buildings (balance sheet account, asset account
Business accounting
Business operator
Business plan
Business planning
Business risk

C
Calculation of reserve
CAMEL ( Capital Adequacy-Asset quality)Management-Earnings Liquidity
Cancelled debt

Cannibalization
Capacity to reimburse, ability to reimburse, to
repay
Capital adequacy
Capital adequacy report
Capital asset(s), fixed asset(s), permanent
)asset(s), tangible asset(s
Capital cost allowance
Capital equipment, capital goods
Capital expenditure
Capital formation
Capital gain
Capital goods, capital equipment
Capital grant
Capital lease
Capital requirements
)Capitalisation (US: capitalization
)Capitalization rate (US: capitalization rate
)Capitalize (to) (US: capitalize
Case loads
Case study
Cash (in) flow from operations
Cash account
Cash accounting
Cash advance
Cash and due from banks
Cash and equivalents, cash and near- cash
)Cash assets, cash (balance sheet, asset account
balance
banks, cash due from banks, cash in banks
book, cash journal
box
budget
count, cash control
credit
deficit
decrease
deposit, demand deposit, sight deposit
disbursements journal
donation, cash grant, cash subsidies
due from banks, cash in banks, cash banks
equivalent
flow analysis
grant, cash subsidies, cash donation
in bank and near cash

Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash
Cash

Cash in banks, cash banks, cash due from banks

Cash in hand, cash on hand
Cash in vault

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)

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Cash increase
Cash inflow
Cash input
Cash journal, cash book
Cash management
Cash on hand
Cash outflow
Cash outlay, cash expense
Cash pattern
Cash payment
(Cash Paid for Financial Expenses on Funding
)Liabilities
)(Cash Paid for Operating Expenses
Cash position
Cash projection, cash-flow projection
Cash receipt journal
Cash receipts and payments
Cash Received as Other Operating Revenue
Cash suspense account
Cash, cash assets
Cash-flow
Cash flow after investment
Cash-flow projection, cash projection
Cash-flow review
Cash-flow statement, statement of change in
financial position, change in financial position
Cash Mobility Mapping
(Cash Paid for Financial Expenses on Funding
)Liabilities
)(Cash Paid for Other Financial Expenses
)(Cash Paid for Taxes
Cash Received as Other Operating Revenue
Cash Received/(Paid) for Other Operating Assets
and Liabilities
Cashier
CD Rom
Central bank
)Certify (to) (financial statement) (audit
Certificates of deposit
CGAP consultative group to assist the poorest
)Chains (credit
Change in equity position
Change in working capital
Change in financial position, statement of
changes in financial position, cash- flow
statements
Character-based lending
Characteristic
Charts of account
CHF Ameen Program
Checklist
Checking account
Checks and balances
Chief accountant
Chief financial officer
Citizen Self Help Society
)Clear an account (to

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Closure
Collateral
Collateral savings
Collateral substitute
Combined cost of funds
Commercial funding
Commercial loan
Commercial paper
Commission
Commission an audit (to)
Commissions and fees
Common stockholder equity, owners equity,
shareholders capital, shareholders equity, share
holders funds
Compensating balance
Competition
Complexity
Compound factor, compounding factor
Compound interest
Compound rate growth
Compound interest rate
Comprehensive planning
Compulsory savings, forced savings
Computer system
Concessional debt
Concessional loan
Conservative principle
Consistent
Consolidate maturities (to)
Consolidated balance sheet
Consolidated financial statement
Consolidated income statement
Consolidated profit (loss)
Constant currency terms
Consumer credit
Contingent reserve
Contra Asset Accounts
Contractual loan term
Contribution margin
Control environment
Controller (US : comptroller)
Controlling
Conventions (referencing and calculation
conventions)
Coptic Evangelical Association for Social
Services (CEOSS)
Core expenditures

Clearing house
Client household surveys
Client impact tracking system
Client outreach
Client retention rate
Client screening
Closing balance, balance carried forward
Closing cost
Closing date (accounting)
Closing entries

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Corporate body, institution, body corporate

Corporate Branding
Cosigner
Cost accounting
Cost allocation
Cost center
Cost containment
Cost control
Cost efficiency
Cost estimate
Cost of capital
Cost of debt
Cost of funds
Cost of operations
Cost of portfolio administration
Cost per $ (or unit of money) lent
Cost per loan made
Cost ratio, cost structure
Cost recovery
Cost sharing
Cost structure, cost ratio
Cost-benefit analysis
Cost-effective
Cost-effectiveness
Costing
Cost-volume-profit analysis
)Coverage ratio, coverage rate (loans
CGAP (The Consultative Group to Assist the
)Poor
)Consumer Price Index (CPI
Credit availability
Credit balance
Credit bureau, credit information bureau
Credit ceiling, credit limit
Credit cooperative
Credit delivery
Credit delivery model
Credit facilities
Credit information bureau, credit bureau

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Credit limit, credit ceiling

)Credit manager (MFI
Credit officer, loan officer
Credit policy
Credit rating
Credit rating agency
Credit risk
Credit scheme
Credit Scoring
Credit to microenterprises
Credit union
Credit-in-kind
Creditor
Creditworthiness
Creditworthy

10

Critical path (PERT method)

Critical path method
Crop credit, seasonal credit
Cross-referenced account
Crossover discount rate, 11mortizati (US :
equalizing)
Currency gap
Currency gap ratio
Currency gap risk
Currency matching
Currency mismatch
Currency risk
Current account, checking account
Current asset
Current cost, replacement cost (accounting)
Current debt, short-term debt
Current liabilities
Current loan
Current ratio, working capital ratio (syn. De
liquidity adequacy ratio)
Current repayment rate
Current reserve
Current terms (in)
Current value, (or worth), present value
Current year
Customized system
Cut
Cut-off date

) )








/


/
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/
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/
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11

D
Daily balancing
Database
Data input page
Data ouput page

Danida
Database software
Debit balance
Debit Card
Debt
Debt capacity
Debt financing
Debt maturity
Debt to equity ratio
Debtor
Decision tree
Decimal fractions
Declining balance method
Declining balances
Dedicated fee
Deductible expense
)Default (situation of
Default loan, doubtful loan, bad debt
Defaulter
Deferred charge, deferred expense (balance
)sheet, asset account
Deferred depreciation
Deferred grant income
Deferred income, deferred revenue (balance
)sheet, liability account
)Deferred interests (balance sheet
Deferred revenue, deferred income (balance
)sheet, liability account
Deficiency
Definition
)Deflate (to
Deflation
Deflator

) / ) /
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3

DEL
Delete
Delinquency
Delinquency (ratio), delinquency rate, past-due
rate, arrears rate
Delinquency measurement
Delinquency report
Delinquent client report
Delinquent client, late client
Delinquent loan follow-up report
Delinquent loan, loan in arrears, past-due loan
Delinquent payment, payment in arrears
Delivery of financial services, provision of
financial services

12

Demand deposit, cash deposit, sight deposit

Denominator
Department for International Development
)( DfID
Deposit
Deposit certificate
Deposit collector
Deposit insurance

) )

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) /
) /
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/

Deposit rate
Depreciable amount
Depreciable life, economic life
Depreciation allowance, accumulated
depreciation, amortization allowance,
accumulated amortization (balance sheet, asset
)account
Depreciation, 13mortization (US : amortization),
depreciation expense, amortization expense
)(income statement, expense account
Depreciation of fixed assets
Depth of outreach
Descriptive account number
Designated financial statements
Designated funds
Designing financial products
Desktop
Detailed balance sheet
Detailed income statement
Detailed Wealth Ranking
)Detection risk (audit
Determine provisions
)Development and Employment Fund (DEF
Diagram
Direct administrative expense ratio (cost
)allocation
Direct cost
)Direct costing (method
)Direct expense ratio (DER) (cost allocation
Directory
Direct targeting
)Disburse a loan (to
Disbursement
Disclosure for adjustments
)Discount (to
Discount cash flow
Discount factor
Discount rate
Discounted cash flow (DCF) method
Disposition of assets

) )



) / ) ( )

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) )


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) / )

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Dissavings
)Distribute cost among (to
Dividend per share
)(Dividends Paid
Donated capital, equity grant
Donated commodities or services

13

Donated equity
)Donations (and/or grants
Donations for Loan Capital
Donations for Operating Expenses
Donations and grants ratio
Donator, donor
Dormant savings account
Double entry accounting, double entry system
Doubtful debt, doubtful loan, default loan
Downscaling
Drop-down menu
Drop-out rate
Drop-outs
Due to be repaid in

/



/

/




/

Due to subsidiaries
Dakahleya Businessmen Association for
)Community Development (DBACD

14

E
/ /
/

Earned income
Earned surplus, accumulated profit,
Earning asset
Earnings, profit
Earnings on loans
E-Banking
Economic life, depreciable life

Edit
Effective interest rate
Efficiency
Efficiency indicator
Eligibility, eligibility conditions (for a loan)
Enda Inter Arabe
Enforce a penalty (to)
Engagement letter
Engagement risk (audit)
Enterprise development services
Entry, accounting entry
Equal principal payments
Equalising discount rate (US : equalizing)
EQI Environment Quality International
Equilibrium income
Equipment
Equipment account
Equipment depreciation
Equipment leasing
Equipment maintenance
Equipment rental
Equity
Equity account
Equity capital
Equity financing, investment
Equity grant, donated capital
Equity investment
Equity multiplier
Erosion
Excess cash
Excess of income over expenses, net income (or
net loss), net profit, net earnings,
Exchange rate
Exchange premium
Exchange rate differential
Exchange Rate Gains/(Losses) on Cash and Cash
Equivalents
Exchange risk, foreign exchange risk
Excluding grants
Executive director
Expenditure
Expense
Expense account (income statement)
Experience
Experiential learning
Export

15

Economies of scale

/
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)Extend the term of a loan (to

External audit
External auditor

/
/
/

16

17

18

19

G
Gain (loss) from currency adjustments
Gap analysis
Gap ratio
Gap report
Gap risk
Gender analysis
General
General journal, journal
General ledger, ledger
General price level accounting, price level
accounting
General treasury fund
Generally accepted accounting principles
)(GAAP
)Generally accepted auditing standards (GAAP
Global Rating
Glossary
Goals
)Going concern principle ( concept
Goodwill
Governance
Grace period
Graduated tax
Grant income
Grant income for financial services
Grant, subsidy
Graph

)(

/


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) )
)(
/

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Greenfield Operations
)Gross cash-flow (cash-flow statement
)Gross Domestic Product (GDP
Gross financial margin, gross financial result
Gross margin
)GNP per capita (Gross National Product
(GNI (Gross National Income
Group guarantee
Group-based lending
Growing trends loan default
Growth indicator
Guarantee
Guarantee funds
Guarantor
Guidance planning, indicative planning

) ) /



-

20

H
Hand book
Hardware
Health insurance
Healthy loan
Historical cost
Historical cost convention
Historically valued assets
Home-bank
)Honorarium (plural : honoraria, or honorariums
Household
Household budget
Hypertext

) )()/
/

-
) )
/
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/

21

I
IASC, International Accounting Standards
Committee
Identified financial reporting framework
Idle cash
Idle fund
International Fund for Agricultural Development
(IFAD)
IFC (International Finance Corporation)
ILO (International Labor Organization)
Impact
Impact analysis
Impact assessment
Impact proxy
Impairment Losses on Loans

()


/

Impairment Loss Allowance

Import
Import/export
Imprest account
Imputed cost of capital
in perspective
Incentive (staff)
Incentive scheme
Income
Income account
Income statement (US), profit and loss account (UK)
Income taxable
Incorporation
Incremental rate of return
Increase in Operating

Index
Indexing
Indexing factor
Indicative planning, guidance planning
Indirect costs, on-costs (UK)
Indirect targeting
Individual contribution
Individual lending
Individual loan
Induced cost
Industrial District Development Association (IDDA)
Ineligible (for loan)
Inflation
Inflation accounting
Inflation adjustment
Inflation index
Inflow (accounting)
Informal credit
Informal financial intermediary
Informal insurance scheme
Infusion of borrowed funds
Initial balance
In-kind reimbursement
5

) 5)
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22

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In-kind subsidies
In-Kind Subsidy Adjustment for Benchmarking
Insolvency
Input
Install computer system
Instalment
Institution building
Institutional capacity
Institutional capacity building
Institutional loans received
Institutional Self-analysis
Institutional status
Insurance claims
Insurance fund
Insurance policy
Insurance premium
Intangible assets
Interest, compound interest
Interest and fee expense on deposits
Interest after loan payment (declining interest
)balance method
Interest charged on declining balance (declining
)interest balance method
Interest charged on initial loan amount (flat rate
)interest method
Interest due
Interest in arrears, interest unpaid
Interest income
Interest loss provision (accrual accounting, income
)statement
Interest loss reserve (accrual accounting, balance
)sheet, asset account
Interest on cash basis
Interest on loans
Interest on overdue payment, moratorium interest
Interest on savings
Interest on loans payable
Interest payable (accrual accounting, balance sheet,
)liability account
Interest Payable on Funding Liabilities
Interest payment
Interest rate cap, interest rate ceiling
Interest rate margin
Interest rate risk
Interest rate sensibility
Interest rebate
Interest receivable (accrual accounting, balance
)sheet, asset account
Interest Receivable on Loan Portfolio
Interest spread
Interest unpaid, interest in arrears
Interest-bearing account
Interest-bearing deposit
Interest-rate differential

23

Internal
Internal
Internal
Internal

audit
auditor
control
rate of return (IRR)

) )
) )

)
)

) )
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/
) )( )
( /) /
/

International Accounting Standard (IAS)

IMF (International Monetary Fund)
International Financial Reporting Standards- IFRS
Inventory turnover
Inventory, inventories
Investment
Investment bank (US), merchant bank (UK)
Investment budget
Investment capital, invested capital, capital, Equity
plus medium-and long term-debt (MLT)
Investment funds
Investment grant (balance sheet)
Investment income (income statement)
Investment income rate
Investment return, investment yield
Invoice
Issue (to) (share or bond)
Issuance/(Repurchase) of Paid-In Capital
Item/Items

24

J
Joint liability group, solidarity group

( )

Jordan Micro Credit Company (Tamweelcom)

Journal entry
Journal voucher
Journal, general journal
Journalize (to)
Junior consultant Senior consultant

( )
/

25

K
Key interest rate

) )

26

L
Labor bank, labor cost
)Land (balance sheet
Late borrower
Late fee on loans
Late payment
Lead Foundation
Lease
)Leasehold amortisation (US : amortization
)Leasehold improvements (balance sheet
Leasing
Ledger, general ledger
Legal entity, person
Legal reserves
Lender
Lending funds
Lending methodologies
Lessee
Lessor
Leverage
Leverage ratio
Liabilities
)Liabilities and equity (balance sheet
Liability account
Libor
Licensed financial institution
)Life expectancy (equipment
Life of a loan
)Limitation of scope, limitation on scope (audit
Limited Liability Company (LLC) (non-profit
)Limited Liability Company
Line of credit

) )

/
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) )

/ / /
/
/


) )
/
) (

)
)

Link
Linked liabilities
Liquid assets
Liquid ratio
Liquidation value, forced sale value
Liquidity
Liquidity adequacy ratio
)(syn. de current ratio
Liquidity management
Liquidity position
Liquidity requirements
Liquidity risk
Liquidity shortage
Liquidity squeeze
Liquidity threshold
Load/ Loading
Loading service release
Loading
Loan
Loan (savings) product
Loan agreement, loan contract

27



/
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Loan application
Loan application procedure
Loan appraisal
)Loan Balance (Average Loan Balance
Loan ceiling
Loan charges
Loan collateral
Loan contract, loan agreement
Loan disbursed
Loan disbursement
Loan fund capital
Loan guarantee
Loan impairment allowance
Loan in arrears, delinquent loan, late payment,
past due loan
Loan income
Loan loss
Loan loss allowance
Loan Loss expense
Loan loss provision, loan loss provision expense,
)loss provisions (income statement
Loan loss ratio, loan loss rate
)Loan loss reserve (balance sheet, asset account
Loan loss reserve ratio
Loan loss reserve
Loan maturing
Loan officer productivity
Loan officer, credit officer
Loan outreach
Loan portfolio
Loan portfolio turnover
Loan pricing
Loan processing
Loan provider
Loan recovery
Loan rescheduling ratio
Loan shifting
Loan term
Loan tracking MIS
Loan tracking system
Loan use
Loan volume and value growth assumptions
Loan write-off ratio
Loan write-off , voir written-off loan
Loans outstanding
)Local area network (LAN
Long-range planning
Long-term debt
Long-term investments (balance sheet, asset
)account
Long-term liabilities (balance sheet, liability
)account
Loss
Loss provision, loan loss provision, loan loss
)provision expense (income statement

28

Low-end clientelle

29

M
)Machinery (balance sheet, asset account
Macro-Environmental Analysis
Mainstreaming, mainstream
Mainstreaming Donor Reporting
Requirements
)Maintenance and cleaning (income statement
Management
Management accounting
Management auditor
Management by objectives
Management chart, performance chart,
management report, working table
Management control
Management indicator
Management information
)Management Information System (MIS
)Management letter (audit
Management report, management chart,
performance chart, working table
)Management representation letter (audit
Manager/Managers
Managing director
MANTRA

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Manual
Mapping Accounts
Margin
Margin analysis
Marginal analysis
Marginal cost pricing
Marginal cost, incremental cost
Market debt capital
Market interest rate
Market intermediation
Market led solutions for financial services
Market penetration
Marketing positioning
Market research
Market segment
Market terms, commercial terms
Market value
Marketable securities
Marketing channel
Master budget
Material amount
)Material misstatement (audit
Materiality
)Materiality level (audit
Maturity matching
Maturity mismatch
Maturity, maturity date
)Meals and incidentals (income statement
Measurability
Membership

30

Merchant bank (UK), investment bank (US),

Method of lending
Microbanking Bulletin (MBB)
Microcredit
Microentrepreneur
Microfinance
MFC Microfinance Center
Microfinance Gateway
Micro-Environmental Analysis
Microfinance institution (MFI)
(Microfin install. Exe)
Microinsurance
Microfund for Women
Middle East Micro Credit Company
Minimum capital requirements
Miscellaneous expenses
Miscellaneous income
Mission statement
MIX (Microfinance Information eXchange)
Mobilize savings
Model
Modeling
Model Setup
Module
Monetary policy
Moneylender, private lender
Monitoring
Monitoring and evaluation
Monthly payment
Monthly reviews

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Monitoring indicators finalized:

Moratorium interest, interest in overdue
payments
Mortgage
Mortgage bank
Mortgage financing
Mortgage interest
Mortgagor
Movement in Impairment Loss Allowance
Multipurpose institution
Micro-borrower
Micro MFI (case study)
Micro-saver
Minimum (savings) balance
Money-guard
My computer
Mystery shopping guide

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Name tags
National Microfinance Foundation
Navigator
NBFI
Negative rate of interest
Net book value
Net cash debit balance
Net Cash from Financing Activities
Net Cash from Operating Activities
Net Cash from Investing Activities
Net cash requirement
Net Cash Received/(Paid) for Non-Operating
Activities
Net Cash Received/ (Repaid) for Short- and
Long-term Borrowings
Net cash revenue
Net cash-flow, net increase (decrease) in cash
)(cash-flow statement
Net Change in Cash and Due from Banks
Net earnings, excess of income over expenses, net
income (or net loss), net profit
Net financial margin, net financial result (income
)statement
Net financial income
Net income (or net loss), excess of income over
expenses, net profit, net earnings
)Net Income (Before Taxes and Donations
)Net Income (After Taxes and Donations
Net income from operations
Net income ratio

Net increase (decrease) in cash, net cash-flow,

Net interest margin

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Net Interest after Provision for Loan Loss

Net loan loss provision expense

Net loans outstanding (balance)
Net present worth, value
Net profit, net earnings, excess of income over
expenses, net income (or net loss)
Net worth
Net operating income
Next
NGO (Non-governmental organization)
Nominal interest rate
Non-Interest Expenses

Non operating (net) income

Non operating income and expenses
Non-operating revenue
Non profit organisation (US : organization)
Nonbank financial institution (NBFI)
Nonbudgeted expenses
Noncash expense
Noninterest income
Nonperforming asset
Nonperforming loan
Non staff costs
North Sinai Businessmen Association
Note payable
Note receivable
Note to financial statements
Numerator

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O
Objectives
Occupancy expenses (income statement)
Office expenses (income statement)
Office materials, office stationary, office supplies
Off-the-shelf software
Offset
On-costs (UK), indirect costs
Ongoing savings
On-lend (to)
Onlending
On line help
On-time repayment
On-time repayment rate
Opening balance, balance brought forward
Operating account
Operating budget
Operating cash-flow
Operating cost
Operating cost ratio, operating expense ratio
Operating deficit
Operating department
Operating expense ratio, operating cost ratio
Operating expenses, operating costs, operational
costs
Operating income
Operating loss
Operating margin, operating profit before
depreciation and amortisation (US : amortization)
(income statement)
Operating profit
Operating profit before depreciation and
amortisation (US : amortization), operating
margin (income statement)
Operating revenue
Operating risk
Operating self-sufficiency, operational selfsufficiency
Operating subsidy (income statement)
Operating surplus
Operational costs, operating expenses, operating
cost
Operational efficiency
Operational expenses
Operational plans
Operational Planning
Operational review
Operational self-sufficiency
Operational sustainability
Operations officer
Opportunity cost
Organisation chart (US : organization)
Organisational structure (US : organizational)
Origination fee (loan)
Outflow (accounting)
Outlines

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Outreach
Outreach indicator
Outsourcing
Outputs
Outstanding balance of loan principal
Outstanding loans
Overdrafts
Overdraft amount
Overdraft capacity
Overdraft facilities
Overdrafts offered by banks
Overdue, past-due
Overhead budget
)Overhead costs, overheads (head office
Owners equity, shareholders capital,
shareholders equity, shareholders funds,
common stockholder equity

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P
Paid-in capital
Pair-wise Ranking
)Palestine for Credit & Development (FATEN
Par value, face value
Parent company
Participatory rapid appraisal
Passbook
Passbook savings

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Paste
Past due rate, arrears rate, delinquency rate
Past-due loan
Past-due, overdue
Patch
Pawn loan
Pawnbroker
)Pay off (loan) (to
Payable on demand
List of paid employees: a list of
employees and their salaries or wages.
Payable withholdings
Payback period
Payment date
Payment in advance
Payment in arrears, delinquent payment
Payment in kind
Payment overdue
Payment voucher
Payment, repayment
Payroll
Payroll withholdings
Payroll tax expense
PEARLS system
Peer groups for benchmarking
Peer groups
Peer lending guarantee
Peer pressure
)Peer review (solidarity group
Peer-to-peer network
Penalty
Penalty income
Penalty interest
)Pending client (for a loan
Pending loan
Penetration rate
Pentium III
Performance chart, working table, management
chart, management report
Performance incentive scheme
Performance indicator
Performance review
Performance standard
Performing asset, productive asset
Performing loan
Permanent asset(s), capital asset(s), fixed asset(s),
)tangible asset(s

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Personal guarantee
Personnel efficiency, field staff efficiency
Personnel expenses
Personnel time ratio
Petty cash
Physical assets/properties
Pilot test
Planning with microfin
Pledge (to)
Pledging
Pop up
Portfolio
Portfolio at risk
Portfolio at Risk Adjustments
Portfolio diversification
Portfolio in arrears
Portfolio income
Portfolio outstanding
Portfolio quality
Portfolio report
Portfolio review
Portfolio risk
Portfolio turnover
Portfolio to assets
Portfolio yield, yield on (loan) portfolio
Port Sudan Association for Small Enterprise
Development (PASED)
P.O.S
Position account
Positioning statement
Positive rate of interest
Post a entry (to)
Postal savings bank
Post-closing trial balance, adjusted trial balance
Poverty level
Practitioner
Precautionary savings
Pre-engagement stage (audit)
Preliminary savings
Prematured loan
Premiums
Prematuring, acceleration of maturity
Prepaid expenses (balance sheet, asset account)

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Prepayment
Present value (worth), current value
Present worth of a stream of future income
Present worth of an annuity factor
Pretest
Previous year
Price level accounting, general price level
accounting
Pricing structure
Prime rate
Principal
Principal amount
Principal overdue

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Principal payment (loan)

Private development bank
Private lender, moneylender
Proceeds
Process
Process Mapping
Pro-Client Working Group SEEP
Product Attribute Ranking
Product Costing
Product line
Product satisfaction survey
Product viability
Productive asset, performing asset
Productivity
Productivity indicator
Profit and loss account, profit and loss statement
(UK), income statement (US)
Profit center
Profit centre accounting and budgeting
Profit generation
Profit margin
Profit sharing
Profit, earnings
Profitable fee structure
Profitability
Profitability ratio
Profitable
Proforma financial statements
Program evaluation and review technique(PERT)
Projections
Promissory note
Properties
Property and equipment (balance sheet, asset
account)
Prorated
Protocol
Prototype development
Provision (income statement)
Provision for loan impairment
Provision for loan losses
Provision of financial services, delivery of
financial services
Provision write-off
Provision required
Provision reversal
Provisioning
Provisioning methodology
Provisioning policy
Proxy
Prudential ratio
Prudential standard
Public development bank
Pull-and-Push based strategy
Purposes

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Q
Qualified opinion (audit)
Qualified market
Quarterly evaluation report
Quarterly or semi-annual management report

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Quick asset, liquid asset

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Quick ratio, acid test ratio

Quote interest rate (to), set an interest rate
Quoted interest rate, stated interest rate
(syn. de nominal rate)

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R
Raise funds (to)
RAM
Rating
Rating agency
Ratio analysis
Real effective interest rate
Real interest rate
Receipt in advance
Receivable
Reciprocal lending
Recognize, record (to) (an operation)
Reconcile (to)
Reconciliation account
Reconciliation item (accounting)
Record, recognize (to) (an operation)
Recovered amounts on provisioned loans
Recovery
Recovery rate
(syn. de repayment rate)
Recurrent costs, recurrent expenses
Redeemable in cash
Referencing and calculation conventions
Refinance
Refinanced loan
Refinancing
Regulated financial institution

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Regulation factors
Regulators
Reimbursement, repayment, payment
Relative Preference Ranking
Remittance
Renegotiation of loans
Remuneration
Renewal of credit
Repayment by installments
Repayment capacity/ability
Repayment conditions
Repayment frequency
Repayment in advance
Repayment rate
(syn. de recovery rate)
Repayment schedule, amortisation schedule (US :
amortization), repayment plan
Repayment stream
Repayment, payment, reimbursement
Repeat loan
Replacement cost, current cost
Replacement value
Reporting
Reporting system
Repossessed collateral
Reprice (liabilities, )
RFP Request for Proposal
RFA- Request for Appraisal

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)Reschedule (to
Rescheduled loan
)Rescheduling (of a loan
)Reserve (balance sheet
)Reserves for possible losses (income statement
Reserves in central bank
Residual value
Restricted funds
)Restructure (to
Restructured loan
Retail Banking
Retail Services
Retained earnings
Retained earnings statement
)Retained net surplus (deficit
Retention rate
)Return on assets (ROA
)Return on business ratio (ROB
)Return on equity (ROE
)Return on investment (ROI
Return on performing assets, yield on performing
assets
Revaluation
Revenues
Revenue analysis
Reversal of amortisation and provisions (US :
)amortization
Reversal of provision
Reversal of revenue
Reversal policy
Reversing entries
Revolving credit
Revolving loan fund
Risk coverage ratio
Risk exposure
Risk management
Rockdale Foundation
Rollout
)Rotating savings and credit association (ROSCA
Rounding mechanisms
Running cost
Rural bank
Rural development bank

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Sale of assets
Sale of investments, (sale of equity investments
Save
Savers facilitated

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Saving at home
)Saving(s
Savings account
)Savings and credit cooperatives (SACCOS
Savings and loan association
Savings bank
Savings club
Savings in cash
Savings in hard assets
Savings in kind
Savings outreach
Savings outstanding
Scale of outreach
Scope of the audit
Screened mutual funds
Seasonal credit, crop credit
Second tier bank
)Secure a loan (to
Secured debt
Securitization
Seed funding
SEEP NETWORK
SEEP 18
Segmentation
Segregating financial and non-financial services
Self employed
Self-help group
Self-sufficiency
Self-sufficiency indicators
Semiformal institution
Senior manager
Senior consultant - Junior consultant
Service charge
Session summary
Sensitivity analysis
)Set an interest rate (to), quote an interest rate (to
Setup costs
)Setup options (software
Severance
)Self-Employed Womens Association (SEWA
Shadow interest rate
Shadow rate
Shadow price
Shadow price of funds
Share
Shared return funds
Shareholder, stockholder

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Shareholders capital, shareholders equity,

shareholders funds, owners equity, common
stockholder equity
Sharkiya Business Association for Community
Development
Shortfall
Short-term debt, current debt, current liabilities,
short-term liabilities
Short-term investments
Short-term paper
Sight deposit, demand deposit, cash deposit
Sight draft
Simple interest
Simulation modeling
Single end-of-term payment

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Single entry accounting

Smart card
Small and Micro Enterprises
Small Projects Development Association of Port
Said
)Social Fund for Development (SFD
Socially responsible mutual funds
Soft loan
Software
()Software bugs
Solidarity group lending
Solidarity group, joint liability group
Solvency
Sources and uses of cash
Space bar
Special purpose audit
Sponsor
Spread
)Spread interest payments (to
Staff costs
Staff development
Staff incentive
Staff retraining Staff retention
Stakeholder
Standards for benchmarking
Standards for financial reporting, financial
standards
Starting fiscal year
station
Start-up business
Start-up costs
Stated interest rate, quoted interest rate
)(syn. de nominal rate
Statement of account
Statement of change in financial position, change in
financial position, cash-flow statement
Stock
Stock data

stock statement
Stock item
Stockholder, shareholder
)Straight-line depreciation (asset

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Strategic plan
Strategic planning
Sub-accounts
)Subledger (accounting
Subsidiaries
Subsidiary Investments

)Subsidised credit (US : subsidized

Subsidized cost of funds adjustment for
benchmarking
Subsidy adjustment
)Subsidy dependence index (SDI
Subsidy independent
Subsidy, grant
Subsidy-adjusted profitability
Subordinated debt
Subtotal for administrative adjustment
Subtotal for personnel adjustment
Sum of the years digit method, sum of the year digit
)depreciation method (asset
Summarized financial statements
Summary balance sheet
Summary income statement
Supplier credit
Supplier of financial intermediation services
Surplus
Suspense account
Sustainability
Sustainable
SWOT analysis

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)Tab (appears below the excel page

Table
T-account
Tagline
Tangible asset, fixed asset, capital asset,
permanent asset
Target
Target capital structure
Target market
Target marketing
Tax
Tax allowances
Tax audit
Tax base
Tax expenditures
Tax incentive
Tax liability
Tax rate
Tax system
Tax write-off
T-bill
Team Champion
Technical insolvency
)Technical reserve (insurance
Telecommunications
Teller
Term deposit
Term in months, months to maturity
Term loan
Terms of a loan
Terms of reference
)Test of control (audit
)Tests of details (audit
Time deposit/s
Time-series analysis
Timing
)Title (legal
Toolkit for Pilot Testing Loan Products
Too much liquidity, too much cash
Trade credit
Trade investments
Tradeoff
)Transaction (accounting
Transaction entry
Transaction report
Transactions ledger
Transaction time projections
Transfer files
Transfer price
Travel advances
Travel and transportation expenses
Treasury obligations
Treasury bill, treasury note

Trend analysis
Trial balance
True and fair view (of the financial position)
True performance
Turned in cash
Tutorial

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Unaccounted
Unadjusted trial balance
Undo
Unallocated
Uncalled capital

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Undepreciated book value

)Undercapitalised (US : undercapitalized
Unearned revenue
Unjustified expenses
Unique Marketing Proposition
Unit cost
)Unqualified opinion (audit
Unrecovered loan
Unrestricted assets
Unrestricted funds
Unsecured debt
Up-front fee
Up-front interest payment
Up-front savings

Upscaling

United States Agency for International

)Development ( USAID
United Nations Capital Development Fund
)(UNCDF
)United Nations Development Program ( UNDP

UNDP Rural Community Development

Program at Jabal Al Hoss

UNDP Support for Rehabilitation in the

Zeyzoun Area Project

& UNRWA Microfinance

Microenterprise Programme

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Useful life
Usury law
)Utilities (expense account

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Value of loans recovered

Value of loans disbursed
Variable cost ratio
Variable operating cost
Variance analysis
Vehicle logbook
Vehicle operating costs
Venture capital
Version
Viability
Village bank
Village banking
Voluntary deposit
Voluntary savings
Voluntary savers
Voucher

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Windows 98
Windows explorer
Win zip
Withdrawal
Withholdings
Wizard
Word-of-Mouth Marketing
Work in progress, work in construction
Working capital
Working capital loan
Working capital ratio, current ratio
(syn. de capital adequacy ratio)
Working in process inventory
Working table, management report, management
chart, performance chart
Workbook
Worksheet
Write off (to)
Write-off
Write-off adjustment for true performance
Write-off of delinquent loans
Written-off loan

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Wage bill
Wage costs
Warrant (finance)
Wasting asset
Wealth ranking
Weekly payment
Weighted average cost of capital
Western share
Wholesale Funding Facility (WFF)
Wide area network (WAN)
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Year-end accounts
Yield curve
Yield gap
Yield gap ratio
Yield on performing assets, return on performing
assets
Yield on portfolio, portfolio yield
Yield to maturity
)Year-to-date (YTD

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Z
)Zero based budgeting (ZBB
Zoom

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