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  2. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Average cost. The average cost method relies on average unit cost to calculate cost of units sold and ending inventory. Several variations on the calculation may be used, including weighted average and moving average. First-In First-Out (FIFO) assumes that the items purchased or produced first are sold first.

  3. Futures contract - Wikipedia

    en.wikipedia.org/wiki/Futures_contract

    Initial margin is the equity required to initiate a futures position. This is a type of performance bond. The maximum exposure is not limited to the amount of the initial margin, however, the initial margin requirement is calculated based on the maximum estimated change in contract value within a trading day. The initial margin is set by the ...

  4. Factor of safety - Wikipedia

    en.wikipedia.org/wiki/Factor_of_safety

    In engineering, a factor of safety (FoS) or safety factor (SF) expresses how much stronger a system is than it needs to be for an intended load.Safety factors are often calculated using detailed analysis because comprehensive testing is impractical on many projects, such as bridges and buildings, but the structure's ability to carry a load must be determined to a reasonable accuracy.

  5. Ohlson O-score - Wikipedia

    en.wikipedia.org/wiki/Ohlson_o-score

    The Ohlson O-Score is the result of a 9-factor linear combination of coefficient-weighted business ratios which are readily obtained or derived from the standard periodic financial disclosure statements provided by publicly traded corporations.

  6. Sharia and securities trading - Wikipedia

    en.wikipedia.org/wiki/Sharia_and_securities_trading

    Margin trading (because it involves borrowing money to buy what is being traded) involves interest payments in margin accounts, day trading (because it involves buying and selling financial instruments within the same trading day) is not concerned about the underlying product or economic activity of what is traded. [22]

  7. Corporate finance - Wikipedia

    en.wikipedia.org/wiki/Corporate_finance

    Corporate finance for the pre-industrial world began to emerge in the Italian city-states and the low countries of Europe from the 15th century.. The Dutch East India Company (also known by the abbreviation "VOC" in Dutch) was the first publicly listed company ever to pay regular dividends.

  8. Foreign exchange market - Wikipedia

    en.wikipedia.org/wiki/Foreign_exchange_market

    A number of the foreign exchange brokers operate from the UK under Financial Services Authority regulations where foreign exchange trading using margin is part of the wider over-the-counter derivatives trading industry that includes contracts for difference and financial spread betting.

  9. FIFO - Wikipedia

    en.wikipedia.org/wiki/FIFO

    First in, first out describes a method of managing items in storage: FIFO in stock rotation, particularly to avoid food spoilage; FIFO (computing and electronics), a method of queuing or memory management