------------------------------------------------------------------------------) - / )

)Accelerated depreciation (of an asset

Acceleration ) (
)(of maturity
Accessibility
Account /
) Accounts / )
)payable (balance sheet
/ ) /
) Accounts receivable (balance sheet, asset
)account
Accountant
Accounting /
base
Accounting entry
Accounting period
Accounting practices
Accounting procedure
Accounting standard
Accounting, Accountancy /
Accrual accounting
) Accrual (accrual )
)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)
)
/ )Accumulated
depreciation, accrued depreciation, allowance
for depreciation (balance sheet, asset account)
Accumulated profit,
earned surplus
) )
Accumulated reserves, reserves (balance sheet)
Accumulating Saving and
Cr Association, ASCA
Acid test ratio
/ Acquisition cost
Actionability
/ Active loan
/ Active saving account
Activity based costing
(ABC)
/ Actual amount
/ / Actual cost
Actual loss
) ( Actuary (insurance)
Additional cr
/ Adjustable rate
Adjusted cost of capital
Adjusted income
/ Adjusted income statement

 Adjusted interest rate

Adjusted operating profit
/ Adjusted return on
assets
Adjusted return on equity
- .
Adjusted trial balance, post-closing trial balance
/ Adjusting account
/ Adjusting / Adjustment
Adjusting entry
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)
Aging of loans
) ) Aging categories, (aging
of loans)
) ( /) )
Aging of portfolio (at risk), aged portfolio (at
risk)
Aging schedule

 )/ ) Agreed- upon
procedure (audit)
) ( )/ )Allocate (to reserves)
(to)
)( Allocation of loan
proceeds
Allocation of net income
Allocation of resources
Allocation, appropriation of profits

( / ) Allowance for
depreciation, accumulated depreciation,
accrued depreciation (balance sheet, asset
account)
)( 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
Annual general meeting (AGM)
/ Annual/annualised
percentage rate (APR) (US: annualized)
Annualisation (US:annualization)
/ Annualized interest rate
Apex funds
/

 Apex institution,
)apex organization (US rganization
Apex loan
Application for membership
Application for withdrawal
) Application of funds )
)(financing plan
Appraisal / /
Appropriation of profits,
allocation of profits
Arrears /
Arrears /
rate, past due rate, delinquency rate
ASCA, Accumulating
Savings and Cr Association
)) Asset (balance sheet/)
Asset account /
Asset and liability / /
management
/ / /
Asset and liability matching
) Asset quality/ ) -
Asset utilization (US: asset
)utilization
Associated cost
ATM
Audit /
Audit committee /
Audit evidence /
Audited financial statements /
Auditing and /
accounting fees
Auditing standards /

 Auditor /
Average cost of
funds, average cost of debt
Average loan term / /
) Average outstanding )
)balance (of loans
) Average )
)remaining life of initial assets (years
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 )
Bank and investment
income
Bank book
Bank charges, / /
bank commissions and fees
Bank current account /
Bank interest /
Bank rate /
Bank reconciliation
Bank reconciliation /
procedure

 Bank statement /
Bank supervision
. Bank
supervisions, banking authorities
Base, baseline cost
) ) /
Benchmarks
Benefits
Benefit statement /
Bidding
Bill of exchange /
Body corporate, corporate body /
Book value
Book keeper
Book keeper's entry
Book -keeping
Borrower
Borrower in default
Borrowing capacity
Borrowing cost /
Borrowing requirements
Branch, branch office
) Branch-level / )
staff
Brand name
" )
Branding
)) Break even (to )
Break-even analysis
Break-even point
Bridging facility, / /
bridging loan, bridging cr
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 qualityManagement-Earnings Liquidity)
Cancelled debt
/ 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
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
Cash balance
Cash banks,
cash due from banks, cash in banks
Cash book, cash /
journal
Cash box / /
Cash budget
Cash count, cash control
Cash cr /
Cash deficit
Cash deposit,
demand deposit, sight deposit
Cash disbursements /

journal
Cash donation, cash /
grant, cash subsidies
Cash equivalent /
Cash flow analysis
Cash grant, cash subsidies,
cash donation
)(
Cash in bank and near cash
Cash in
banks, cash banks, cash due from banks
Cash in hand, cash on hand
Cash in vault
) Cash inflow ) /
Cash input
Cash journal, cash book
Cash management
Cash on hand
Cash outflow /
Cash outlay, cash expense
Cash pattern /
Cash payment
Cash position
Cash projection, /
cash flow projection
Cash receipt journal
) 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
Cashier
Central bank
)) Certify (to )( / )
)(financial statement) (audit
)) Chains (cr ) /
Change in equity position
Change in working capital

Change in financial position, statement of
changes in financial position, cash flow
statements
Character-based
lending
Charts of / //
account
Checking account
Checks and balances
Chief accountant /
) Chief financial ) /
officer
Citizen Self Help Society
) Clear an account (to
Clearinghouse

Client household surveys /
) Client impact )
tracking system
) Client outreach )

) Client retention rate )

) Client screening )
) Closing balance, )(
balance carried forward
Closing cost
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,
shareholder's capital, shareholder's equity,
share holder's funds
. Compensating balance
Compound interest
Compound )(/
rate growth
Compound /
interest rate
Comprehensive planning
Compulsory / /
savings, forced savings
Concessional debt
Concessional loan
Conservative principle

 Consolidate maturities (to)

/ Consolidated balance
sheet
/ / Consolidated financial
statement
/ / Consolidated income
statement
/ )( Consolidated profit (loss)
Constant currency terms
Consumer cr
Contingent reserve
Contractual loan term
- = Contribution
margin
/ Control environment
Controller (US : comptroller)
Controlling
Core expenditures
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
Cr availability
Cr balance
Cr bureau, cr
information bureau
Cr ceiling, cr limit
Cr cooperative /
Cr delivery //
Cr delivery model //
Cr facilities
/ /
Cr information bureau, cr bureau
Cr limit, cr ceiling /
)) Cr manager (MFI )
Cr officer, / /
loan officer
Cr policy /
Cr rating
Cr rating agency

 Cr risk
Cr scheme
Cr to microenterprises
Cr union
Cr-in-kind
Cror
Crworthiness
Crworthy
) ) Critical path (PERT method)
Critical path method
Crop cr, seasonal cr
Crossover discount rate,
equalising (US : equalizing)
Currency gap
Currency gap ratio
Currency gap risk
Currency matching
Currency risk
Current account, checking account
/ Current asset
) ) Current cost,
replacement cost (accounting)
/ Current debt, shortterm debt
/ / Current liabilities
Current loan
/ Current ratio,
working capital ratio (syn. de liquidity adequacy
ratio)
/ / Current repayment rate
Current terms (in)
Current value, (or worth), present
value

 Current year
Customized system
D
Daily balancing
Database /
Database software
Debit balance /
Debit Card
Debt
Debt capacity /
Debt /
financing
Debt maturity
Debt to equity ratio
Debtor
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 income, deferred revenue (balance
)sheet, liability account

 ) ) Deferred interests (balance

sheet)
( )
Deferred revenue, deferred
income (balance sheet, liability account)
/ / Deficiency
Deflate (to)
Deflation
Deflator
) / / )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
) )
Demand deposit, cash deposit, sight deposit
Deposit
Deposit certificate
/ Deposit collector
/
Deposit insurance
/ Deposit rate
/ Depreciable amount

 / Depreciable life,
economic life
)/
/ ) / (
)Depreciation allowance, accumulated
depreciation, amortization allowance,
accumulated amortization (balance sheet, asset
account)
/ )
)Depreciation, amortisation (US :
amortization), depreciation expense,
amortization expense (income statement,
expense account)
Depth of outreach
Descriptive account number
/ /
Designated financial statements
Designated funds
Designing financial products
Detailed balance sheet
/ Detailed income statement

Detailed Wealth Ranking
) )Detection risk (audit)
) ( ) / )Direct
administrative expense ratio (cost allocation)
Direct cost
( ( Direct
costing(method)
) ) Direct expense
ratio (DER) (cost allocation)
Direct targeting
) )Disburse a loan (to)
/ Disbursement

 )/ )Discount (to)
Discount cash flow
/ Discount factor
) ) Discount rate
Discounted cash flow (DCF)
method
/ /
Disposition of assets
Dissavings
) )Distribute cost among (to)
) / / )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
) )
Demand deposit, cash deposit, sight deposit
Deposit
Deposit certificate
/ Deposit collector
/
Deposit insurance
/ Deposit rate

 / Depreciable amount
/ Depreciable life,
economic life
)/
/ ) / (
)Depreciation allowance, accumulated
depreciation, amortization allowance,
accumulated amortization (balance sheet, asset
account)
/ )
)Depreciation, amortisation (US :
amortization), depreciation expense,
amortization expense (income statement,
expense account)
Depth of outreach
Descriptive account number
/ /
Designated financial statements
Designated funds
Designing financial products
Detailed balance sheet
/ Detailed income statement

Detailed Wealth Ranking
) )Detection risk (audit)
) ( ) / )Direct
administrative expense ratio (cost allocation)
Direct cost
( ( Direct costing
(method)
) ) Direct expense
ratio (DER) (cost allocation)
Direct targeting
) )Disburse a loan (to)

 Disbursement /
)) Discount (to / )
Discount cash flow
Discount factor /
) Discount rate )
) Discounted cash flow (DCF
method
/ /
Disposition of assets
Dissavings
)) Distribute cost among (to )
Dividend per share
/ /
Donated capital, equity grant
Donated /
commodities or services
Donated equity /
Donations and grants ratio/
Donator, donor
Dormant savings account /
Double entry
accounting, double entry system
Doubtful debt,
doubtful loan, default loan
Drop-out rate /
Drop-outs
Due to be repaid in
E
Earned income / /
Earned surplus, /
accumulated profit
Earning asset

 Earnings, profit
Earnings on loans
E-Banking
Economic life, depreciable
life
/ Effective interest rate
/ Efficiency
/ Efficiency indicator
) )Eligibility, eligibility
conditions (for a loan)
Enforce a penalty (to)
/ Engagement letter
) ) Engagement risk (audit)
Enterprise development
services
Entry, accounting entry
Equal principal payments
/ Equalising discount rate (US :
equalizing)
Equilibrium income
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
Excess cash
( )
Excess of income over expenses,
net income (or net loss), net profit, net earnings
/ Exchange
premium
/ Exchange rate
differential
Exchange risk,
foreign exchange risk
Excluding grants
Executive director
Expenditure
Expense
/ )/ ) Expense
account (income statement)
/ Extend the term of a loan (to)
External audit
External auditor
F
Face value, par value
/ Fee
Fee income
Fee-based services
) ) Fiduciary risk (audit)
Field staff
Figures
Financial analysis
/ Financial assets
> Financial calculator
/ Financial cooperative

 Financial cost
) ) Financial
costs of lending funds
Financial forecasting
Financial indicator
Financial intermediary
Financial intermediation
/
Financial leverage
Financial management
Financial modeling
Financial officer, financial
director
Financial position
Financial productivity
// Financial projection
Financial ratio
/ Financial regulation
Financial risk
Financial Sector Matrix
Financial Sector Trend
Analysis
Financial self-sufficiency
Financial spread
Financial
standards, standards for financial reporting
Financial statement audit
Financial statements
/ Financial structure
// Financial supervision
Financial sustainability
/ Financial
viability

 Financing cost /
Financing cost ratio
Fiscal year
Fixed asset loan /
/ / )(
Fixed asset(s), capital /
)asset(s) permanent assets, tangible asset(s
Fixed charge coverage
Fixed interest
Fixed term deposit
Flat method, voir
flat rate interest method
Flat rate
) )
Flat rate interest method (interest charged on
)initial loan amount
Floating rate /
Flow item /
Focus Group
/
Follow-up loan, bridging facility, bridging loan,
bridging cr
Forced savings, compulsory
savings
Foreign currency
Foreign exchange cost
Foreign
exchange risk, exchange risk
Formal financial institution
Front name
Front-office
) Full cost )
accounting, absorption accounting

 Fund accounting
Funds
Funds provided
from operating activities
Funeral club
Fungibility /
Fungible
Future value
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
) Going concern principle )
)( concept
) Goodwill )
Governance/
Grace period
Graduated tax / /
Grant income
Grant income for financial

services
Grant, subsidy
/ ) ) Gross cash
flow (cash flow statement)
Gross Domestic Product (GDP)
Gross financial
margin, gross financial result
Gross margin
Group guarantee
Group-based lending
Growing trends loan default
Growth indicator
Guarantee
Guarantee funds
Guarantor
Guidance
planning, indicative planning
H
Health insurance
)/( ) )Healthy loan
/ Historical cost
Historical cost convention
- Historically
valued assets
) ) Home-bank
/ Honorarium (plural : honoraria, or
honorariums)
/ Household
/ Household budget
I
IASC, International
Accounting Standards Committee

 Identified financial reporting

framework
Idle cash
Idle fund
( )Impact
Impact analysis
Impact assessment
/ Impact proxy
) ) Imprest
account
) )Imputed cost of
capital
) )Incentive (staff)
Incentive scheme
Income
Income account
/ Income statement
(US), profit and loss account (UK)
Income taxable
/ Incorporation
/ Incremental rate of return
) ) Indexing
Indexing factor
Indicative
planning, guidance planning
Indirect costs, on-costs (UK)
Indirect targeting
Individual contribution
Individual lending
Individual loan
Induced cost
) )Ineligible (for loan)
Inflation

 Inflation accounting
Inflation adjustment
Inflation index
)/ ) Inflow (accounting)
/ Informal cr
Informal financial intermediary
Informal insurance scheme
Infusion of borrowed funds
Initial balance
In-kind reimbursement
/ In-kind subsidies
/ Insolvency
Instalment
Institution building
Institutional capacity
Institutional capacity building
Institutional loans received
Insurance fund
/ )( Insurance policy
Insurance premium
)/ /
) Intangible assets
Interest, compound interest
) )
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 loans
/
Interest on overdue payment, moratorium
interest
Interest on savings /
)
) Interest payable (accrual accounting,
)balance sheet, liability account
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 spread
Interest unpaid,
interest in arrears
) Interest-bearing )

account
Interest-bearing deposit
Interest-rate differential
) Internal audit )
) Internal auditor )
Internal control
) )
)Internal rate of return (IRR
International Accounting
)Standard (IAS
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 )( )
J

 Joint ) (
liability group, solidarity group
Journal entry /
Journal voucher
Journal, general journal
) Journalize (to
K
) Key interest rate )
L
Labor bank, labor /
cost
)) Land (balance sheet )
Late borrower
Late fee on loans
Late payment
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)
Line of cr
Link
/ Linked liabilities
Liquid assets
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
Loan
) ) Loan (savings) product
Loan agreement, loan contract
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 in arrears, delinquent loan, late payment,
past due loan
Loan income
Loan loss /

) 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 maturing
) Loan officer )
productivity
) )
Loan officer, cr officer
Loan outreach

 Loan portfolio
Loan portfolio turnover
Loan pricing
Loan processing /
Loan recovery
Loan rescheduling ratio
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)
Mmm
/ ) )
Machinery (balance sheet, asset account)
/ ) ) 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
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 mismatch
Maturity, maturity date
/ ) ) Meals and incidentals
(income statement)
Measurability
Membership
Merchant bank (UK),
investment bank (US)
Method of lending
Microbanking Bulletin
(MBB)
Microcr

 Microentrepreneur
Microfinance
) Microfinance institution (MFI
Micro-borrower
Micro-saver
) Minimum (savings )( /
balance
Minimum capital
requirements
Miscellaneous expenses
Miscellaneous income /
Mission statement
Monetary policy
Moneylender, private /
lender
Monitoring/
Monitoring and evaluation/
Monthly payment
Monthly reviews
Monitoring indicators finalized
/)
) Moratorium interest,
interest in overdue payments
Mortgage
Mortgage bank
Mortgage financing
Mortgage interest /
Mortgagor
Multipurpose institution
Money-guard/
N
NBFI
Negative rate of interest /

 Net book value

Net cash debit balance
Net cash requirement /
Net cash revenue
) ( ) /
)) Net cash flow, net increase (decrease
)in cash (cash flow statement
/
) Net earnings, excess of (
income over expenses, net income (or net loss),
net profit
) Net ) /
financial margin, net financial result (income
)statement
) (
Net income (or net loss), excess of
income over expenses, net profit, net earnings
Net income from operations
Net income ratio
Net ) (
increase (decrease) in cash, net cash flow
Net interest margin
) Net loans outstanding )
)(balance
Net present worth, value
/
) Net profit, net earnings, )
excess of income over expenses, net income (or
)net loss
) Net worth ) -
Nominal interest rate
Non operating (net) income( (
Non operating income

and expenses
Non profit - /
)organisation (US : organization
Nonbank financial /
institution
Nonbudgeted expenses
Noncash expense
Noninterest income
Nonperforming asset /
Nonperforming loan
Non staff costs
Note payable
Note receivable
Note to financial )(
statements
O
) Occupancy ) /
)expenses (income statement
) Office expenses ) /
)(income statement
Office
materials, office stationary, office supplies
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 risk
) ) Operating
self-sufficiency, operational self-sufficiency
/ ) ) 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
Outreach
Outreach indicator
Outsourcing
Outputs
Outstanding balance of loan
principal
) ) Outstanding
loans
Overdraft facilities
) )Overdue, past-due
Overhead budget
) ) Overhead costs,
overheads (head office)

Owners
equity, shareholders capital, shareholders
equity, shareholders funds, common
stockholder equity

P
Paid-in capital
Pair-wise Ranking
Par value, face value
Parent company
Participatory rapid appraisal
Passbook ) ( -
Passbook savings /
Past due /
rate, arrears rate, delinquency rate
Past-due loan /
Past-due, overdue /
Pawn loan
Pawnbroker
)) Pay off (loan) (to )
Payable on demand
Payback period
Payment date - /
Payment in advance
Payment in arrears, delinquent
payment
Payment in kind
Payment overdue
Payment voucher /
Payment, repayment /
Payroll
Payroll tax expense
PEARLS system
) 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

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)
Personal guarantee
Personnel
efficiency, field staff efficiency
) ) Personnel expenses
Personnel time ratio
Petty cash
Physical asset
Pilot test
) )Pledge (to)
Pledging
Portfolio

 Portfolio at risk
Portfolio diversification
Portfolio in arrears
Portfolio income
Portfolio outstanding
/ Portfolio quality
Portfolio report
Portfolio review
Portfolio risk
Portfolio turnover
Portfolio yield,
yield on (loan) portfolio
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
Prematuring, acceleration of
maturity
/ )
)Prepaid expenses (balance sheet, asset
account)
Prepayment
Present value (worth),

current value
Present worth of a
stream of future income
Present worth of an annuity
factor
Previous year
Price level
accounting, general price level accounting
Pricing structure
Prime rate
) )Principal
Principal overdue
Principal payment (loan)
)( Private development bank
Private lender,
moneylender
/ Proceeds
Process
Process Mapping
Product Attribute Ranking
Product Costing
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 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)
-( / ) Provision
(income statement)
Provision of
financial services, delivery of financial services
)( Provision write-off
Provisioning
Provisioning policy
) )Prudential ratio
Prudential standard
Public development bank
)- -( ) )Pull-andpush based strategy
Q
) ) Qualified opinion (audit)
Qualified market

/ Quarterly evaluation report

/ /
Quick asset, liquid asset
Quick ratio, acid test
ratio
Quote interest rate (to),
set an interest rate
Quoted interest
rate, stated interest rate (syn. de nominal rate)
R
)/ )Raise funds (to)
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)
Recovery
Recovery rate (syn. de repayment
rate)
Recurrent costs, recurrent
expenses
Redeemable in cash
Refinance

 Refinanced loan
/ Refinancing
)
) Regulated financial institution
/ Regulation factors
/ Regulators
Reimbursement, repayment, payment
Relative Preference Ranking
- Remittance
Renewal of cr
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,
)
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
Revenues
Reversal of amortisation and
)provisions (US : amortization
Reversal policy
Reversing entries
Revolving cr
Revolving loan fund

 Risk management
Rollout
Rotating savings and /
)cr association (ROSCA
Rounding mechanisms
Running cost / /
Rural bank
Rural development bank

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S
Sale of assets /
) Sale of )
investments, (sale of equity investments
Save
Saving at home /
) Saving(s /
Savings account /
Savings and cr /
)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 cr, crop cr

Second tier bank
) Secure a loan (to
Secured debt
Securitization
Seed funding /
Segmentation /
Self employed
Self-help group
Self-sufficiency
Self-sufficiency indicators
Semiformal institution
)) Senior manager ) / )
Service charge
Session summery
Sensitivity analysis
) Set an interest rate )
)(to), quote an interest rate (to
Setup costs
) Shadow )
interest rate
Shadow price
Shadow price of funds
Share
Shared return funds
Shareholder, stockholder


Shareholders capital, shareholders equity,
shareholders funds, owners equity, common
stockholder equity
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
Single entry accounting
Smart card
Socially responsible /
mutual funds
Soft loan
Software
-
Solidarity group lending
Solidarity
group, joint liability group

Solvency
Sources and uses of cash
Special purpose audit
Sponsor
Spread/
Spread interest
)payments (to
) Staff costs )
Staff development
Staff incentive
Staff retraining Staff retention

 Stakeholder
Standards for
financial reporting, financial standards
Starting fiscal year
/ 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 item
Stockholder, shareholder
( ) / )
)Straight-line depreciation (asset)
Strategic plan
Strategic planning
) )Subledger (accounting)
/ Subsidised cr (US :
subsidized)
Subsidy adjustment
Subsidy dependence index
(SDI)
Subsidy independent
Subsidy, grant
Subsidy-adjusted
profitability
)
)) )Sum of the years digit method,
sum of the year digit depreciation method

)(asset
Summarized financial statements
Summary balance sheet
Summary income statement /
Supplier cr / /

Supplier of financial intermediation
services
Surplus
Suspense account
Sustainability
Sustainable
) SWOT analysis )

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T
T-account
/ / /
Tangible asset, fixed asset, /
capital asset, permanent asset
Target
) Target capital )
structure
Target market
Tax
Tax allowances
Tax audit
Tax base
Tax expenditures/
Tax incentive
Tax liability
Tax rate

 Tax system
Tax write-off
T-bill
Technical insolvency
)) Technical reserve (insurance )
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 /
Time-series analysis
Timing /
) Title (legal ) ( /
Toolkit for
Pilot Testing Loan Products
Too much liquidity, too much
cash
Trade cr /
Tradeoff
)) Transaction (accounting )
Transaction entry
Transaction report
Transactions ledger
Transaction time/
projections
Transfer price
Travel advances /
Travel and transportation

expenses
Treasury bill, treasury note
/ Trend analysis
Trial balance
) ) True and fair view
(of the financial position)
Turned in cash

Return to Top ^
U
Unaccounted
Unadjusted trial balance
/ Unallocated
//
Uncalled capital
/ Undepreciated book
value
Undercapitalised (US :
undercapitalized)
Unearned revenue
Unique Marketing Proposition
Unit cost
) )Unqualified opinion (audit)
Unrecovered loan
/ Unrestricted funds
Unsecured debt
/ Up-front fee
Up-front interest payment
/ Up-front savings
) ) Useful life
Usury law
) ) Utilities (expense account)


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V
Variable cost ratio
Variable operating cost
Variance analysis /
Vehicle logbook
Vehicle operating costs
Venture capital
Viability
Village bank
Village banking
Voluntary deposit
Voluntary savings /
Voucher /

^ Return to Top
W
Wage bill
Wage costs
)) Warrant (finance / )
Wasting asset /
Wealth ranking -
Weekly payment
Weighted average cost
of capital
Western share
Withdrawal
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
) Write off (to )( //
Write-off /
Written-off loan /

^ Return to Top
X
Y
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
Z
) Zero based budgeting (ZBB