Accrual Bond:
This bond will be paid on principal and interest amounts at the end of the maturity period.Interest will be added every year to that principal amount. 

Accrued Dividend
A financial term stated in the balance sheet, the dividends are declared but not paid to the holders. This is treated as liability till the payment done to the share holders.
Amortization
Payment of loan periodical over for the tenure of the period.

Accumulation
is a practice to buy the securities over time and reinvesting this amounts to related onces to improve the portfolio size.Accumulation is nothing but reinvesting the earnings for business growth 

Acid Test or Acid Test Ratio
A Measurement made by the company's efficiency's to repay the short term debts, stock will not be included from the asset.
To calculate the acid test ratio=liquid assets / current liabilities,liquid Assets =current assets-Stock. it is also called as Quick Ratio. 

Alpha
It is to measure the risk of a mutual fund. There are some technical ratios to compare the risks like beta, standard, R-squared, Sharpe ratio and standard deviation.

Alpha Risk
It is a statistical test avoided when the actual value is true.This is also called as type 1 error.normally this kind of risk are calculated when it leads to invest in bunch of equity's to know the potential risks on those areas. 

Arbitrage Bonds
The bonds that are issued in order to gain the interest rate at the end of the call date.  

Bid Price:
The offer given by the investor in order to buy the security. The transaction will take place when market price and bid price is the same.  

Bond
Bond is a security raised by companies and governments to rise the capital. The bond holders will be payed the capital and fixed rate of interest in the maturity date. 

Break Even Point
The Point Where no profit and no loss . In other words the fixed and variable costs that are equal to the gains of the business.  

Budget
Budget is an amount of money that are planned to spent on a certain activity, particular period of time. Budget may consists in each department in every organization to meet the over head costs. budget is an forecasting amount to be spent on particular task. 

Capital
The cash or goods that are used to gain profits  

Capital Employed:
capital employed = retained profits + share capital + long-term loans + reserves and deferred taxation. in other words the total long term funds invested to a company to carry its operations.  

Current Assets:

Current assets are those assets which are easily and quickly convertible in cash with in one year period of time during the balance sheet date.
EX: stock, debtors 

Debit Note
A debit is issued to a to a company or person stating that the amount owed by him or company. 

Derivative:
A derivative is a contract between two or more parties. The value may determined by the fluctuations of underlying asset. Most of derivative contracts deals with bonds, stocks, currencies, commodities,and interest rates. 

Earning Per Share(EPS)  
The portion of profit allocated to each share from the total profit of the company. it is calculated as follows:
Net Income-Dividends On Stock/Avg Outstanding of Shares
This is calculated to determine share price. 

Forex Futures
is a type of contact to buy or sell currency at a specific date at a specific price, these contacts are will takes place in money markets. 

Forex Market
A Forex market is currencies trading market
EX: I wants to buy $ , I will buy when the dollar rate is low , and sell it when $ rate is high, finally i will have some more money with this transactions. 

Fortune 100
the list of 100 largest public and private companies that will be rated using gross revenue amounts that are published by the Fortune magazine.Foreign companies will not considered in to the list. 

Islamic Financial Services Board (IFSB):
It is an Islamic Financial Services Board (IFSB)issues their own set of rules in the area of banking and insurance sectors to stable the Islamic financial services industry. 

Intangible Assets
The assets that are cannot seen in the physical form in nature , they are intangible in nature  
ex: trademarks, patents,goodwill, copy rights etc 

Lock In Profits
Finding the profits of the particular position such as stock buying, and locking the capital and profits.

Example:
If a person bought 50 shares of x company for $10 and price is $20 after 2 days of buying, they can lock fully by selling 50 shares( 50*20=$1000) or partially (25*20=$500). Even the stock dropped at $1 or $2 you will still earn the profit. 

Money Market:
It s a component of the financial market that are assets involved in short term period borrowings or lending with the original mature prices of security such as commercial paper, Treasury bills,certificates of deposit,bankers' acceptances,and federal funds.
 
Mutual Fund
The funds investing in wide range of securities and to diversify the funds in all kind of securities. This is to be done in order to minimize the risk of securities because all the securities will not move in same direction. 

Open Ended Funds:
Open ended funds is a kind of mutual funds that opened to investors to buy and sell the mutual funds at any time. They is no specific tenure. 

Option
A option refers to obligation to buy or sell the particular security or commodity during in the particular time of period. The option holder may or may not buy the security in a particular date at particular price.Option include call option and put option , call option refers to right to buy the security. Put option refers to put or gave off to buy the security in the given time at given price. Option holder will chargeable to pay option premium. If the option call for put option the option premium will not be given back to the option holder. 

P/E Ratio:
The term P/E Ratio is calculated to know earnings per share by comparing with the current share price.

It can be calculated as follows:
Market Value of the Each Share/ Earnings of Each Share.
The Avg P/E Ratio lies between 15-20 in the present market as per the historical data. 

Statement Of Account
Is a document given by the supplier to his customer which includes the transactions of the particular period. It may be monthly statement includes payments and credits maid by the customer and the balance payable by him.  

Stop-Loss Order
It is an order placed with the help of broker in order to sell the shares or security when at a particular price.it is designed to reduce the loss maid by an inverter. it is also called as "stop-market order" or "stop order".