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Variance
Definition 1
A measure of the Average distance between each of a set of data Points and their Mean value;
equal to the sum of the squares of the deviation from the Mean value.
Definition 2
In Accounting , the difference between the actual cost and the standard cost for direct material, labor and Overhead .
Semi Related Terms: 509 CLICK HERE TO VIEW
10-Q ,
12b-1 funds ,
Accelerated Cost Recovery System ,
Account ,
Accounting ,
Accounting equation ,
Account statement ,
Accrual basis accounting ,
Acquisition cost ,
Allowance for depreciation ,
Average accounting return ,
Average collection period ,
Account aggregation ,
Account balance ,
ACH ,
Active account ,
Alternate account ,
Asset management account ,
Average daily balance ,
Average daily balance method ,
Accreted value ,
Accrual of discount ,
Amortization of premium ,
Amortized value ,
At par ,
Account executive ,
All or any part ,
At best ,
At call ,
Average equity ,
Actual market
,
At risk ,
Add-on service ,
Abstract of title ,
Action to quiet title ,
As is ,
Assignment to creditors ,
Attorney in fact ,
Assignment of mortgage ,
Average life ,
A shares ,
Average price per share ,
At the money ,
Average option ,
Age-weighted plan ,
Average contribution percentage ,
Across the board ,
Additional paid-in capital ,
Average ,
Average daily volume ,
Average down ,
Average up ,
Ad valorem ,
Assessed value ,
Arithmetic mean ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Automated Pricing and Reporting System ,
Away from the market ,
Below the line ,
Books of final entry ,
Books of original entry ,
Book value per share ,
Banking Act of 1933 ,
Bid-to-cover ratio ,
Bureau of Public Debt ,
Brought over the wall ,
Buying on margin ,
Buy on close ,
Buy on opening ,
Buy the book ,
Balance of payments ,
Basis point ,
Board of Governors ,
Breaking the syndicate ,
Bill of exchange ,
Bill of sale ,
Breach of trust ,
By the book ,
Breakup value ,
B shares ,
Buy and write ,
Breadth-of-market theory ,
Beat the gun ,
Capitalized cost ,
Contra account ,
Cost Accounting ,
Cost Of Goods Sold ,
Cost of sales ,
Central assets account ,
Checking account ,
Custodial account ,
Certificate of Participation ,
Committee on Uniform Securities Identification Procedures ,
Conversion value ,
Current market value ,
Cash account ,
Code of procedure ,
Capitalization of income ,
Capital account ,
Cost of Living Adjustment ,
Cost-of-living index ,
Council of Economic Advisers ,
Current account ,
Cash and carry trade ,
Chasing the market ,
Cheapest to deliver ,
Chicago Board of Trade ,
Commodities Exchange Act ,
Cost basis ,
Cash surrender value ,
Cash value ,
Cash value life insurance policy ,
Cost-of-living rider ,
Certificate of stock ,
Cost of carry ,
Certificate of title ,
Contract for deed ,
Cancellation of debt ,
Certificate of Claim ,
Cost of debt capital ,
Cost of funds ,
C shares ,
Class of options ,
Close to the money ,
Certificate of Occupancy ,
Cloud on title ,
Cash or Deferred Arrangement ,
Class A Shares ,
Class B Shares ,
Crash of 1929 ,
Crash of 1987 ,
Child and dependent care credit ,
Coefficient of determination ,
Cup and handle ,
Certificate of delivery ,
Close a position ,
Cornering the market ,
Curbs in ,
Depreciated cost ,
Direct profit ,
Deposit in transit ,
Direct deposit ,
Direct sends ,
Drawing account ,
Date of issue ,
Date of payment ,
Direct issuer ,
Direct paper ,
Discretionary account ,
Division of Enforcement ,
Division of Investment Management ,
Division of Market Regulation ,
Date of record ,
Dividend in arrears ,
Desk (the) ,
Division of labor ,
Delivery point ,
Dow Jones Industrial Average ,
Direct financing ,
Direct placement ,
Direct Public Offering ,
De-escalation clause ,
De facto ,
Doing business as ,
Durable Power of Attorney ,
Date of maturity ,
Debtor in possession ,
Debtor-in-possession financing ,
Deed of Release ,
Deed of Trust ,
Direct lease ,
Discharge of bankruptcy ,
Discharge of lien ,
Due-on-sale clause ,
Dollar cost averaging ,
Deep in the money ,
Deep out of the money ,
Deed of Surrender ,
Department of Housing and Urban Development ,
Deferred account ,
Direct rollover ,
Direct transfer ,
Direct participation program ,
Dogs of the Dow ,
Depth of market ,
Economic value ,
Eurodollar certificate of deposit ,
Escrowed to maturity ,
Either-or order ,
Edge Act ,
Employer Cost Index ,
Employment Cost Index ,
E-mini ,
Exchange for futures ,
Exchange for physical ,
Exchange of spot ,
Employee Retirement Income Security Act of 1974 ,
Financial Accounting Standards Board ,
First In First Out ,
Fixed cost ,
Form 10-Q ,
Federal Savings and Loan Association ,
Frozen account ,
Flight to quality ,
Flow of funds ,
Fill or kill ,
Front-ending an order ,
Forward P/E ,
Factors of production ,
Favorable balance of trade ,
Foreign direct investment ,
Fee-for-service ,
Fair market value ,
Form S-1 ,
Friends and family offering ,
Fair Credit Reporting Act ,
Fair Debt Collection Practices Act ,
Full faith and credit ,
Family of funds ,
Fund of funds ,
Free and clear ,
Federal Insurance Contributions Act ,
Flexible spending account ,
Free right of exchange ,
FIN ,
Fair value ,
Generally Accepted Accounting Principles ,
General account ,
Glass-Steagall Act ,
Gold standard ,
G-7 ,
General Accounting Office ,
General Agreement on Tariffs and Trade ,
G-8 ,
Growth and income fund ,
Gather in the stops ,
Historical cost ,
Hart-Scott-Rodino Act of 1976 ,
Hit the bid ,
House account ,
House of issue ,
Health Insurance Portability and Accountability Act ,
Heir ,
Holder in due course ,
Home equity line of credit ,
Home Mortgage Disclosure Act ,
HUD-1 statement ,
Head and shoulders ,
Hammering the market ,
Held at the opening ,
Holding the market ,
Imputed value ,
Inflation accounting ,
Inactive account ,
Insured account ,
In escrow ,
Intrinsic value ,
Investment value ,
In-house ,
Investment Advisor Act of 1940 ,
Investment Company Act of 1940 ,
In line ,
Insider Trading sanctions Act of 1984 ,
Internal Rate of Return ,
Indication of interest ,
In intestacy ,
In play ,
In-process research and development ,
I/O strip ,
In-service withdrawal ,
Inflection point ,
Imbalance of orders ,
In and out ,
In sympathy ,
In the tank ,
Joint account ,
Jointly and severally ,
Jumping the gun ,
Joint and several liability ,
Joint and survivor annuity ,
Labor burden ,
Last In First Out ,
Liquidation value ,
Lender of last resort ,
Law of one price ,
Lending at a rate ,
Limit-on-close order ,
Long Market Value ,
Labor force ,
Law of demand ,
Law of supply ,
London International Financial Futures and Options Exchange ,
Lump sum distribution ,
Letter of comment ,
Legal age ,
Line of credit ,
Loan-to-cost ,
Loan-to-value ,
Loan value ,
Loan-value ratio ,
Lock-in ,
Lump sum ,
Leading the market ,
Locked in ,
Long-term gain or loss ,
Level I quotes ,
Manufacturing overhead ,
Maturity value ,
Make a market ,
Managed account ,
Margin account ,
Market if touched order ,
Market on close order ,
Mark-to-market ,
Medium of exchange ,
Marginal propensity to consume ,
Money at call ,
Mean ,
Mean return ,
Moving Average Convergence/Divergence ,
Market-value weighted index ,
Mixed account ,
Net book value ,
Negotiable certificate of deposit ,
Negotiable Order of Withdrawal ,
Nostro account ,
Notice of Sale ,
National Association of Securities Dealers ,
National Association of Securities Dealers Automated Quotations system ,
Net Asset Value ,
Null and void ,
Notice of Default ,
National Association of Real Estate Investment Trusts ,
Normal retirement age ,
Nominal value ,
Off the books ,
Original cost ,
Overhead ,
Overhead ratio ,
Office of Thrift Supervision ,
Out-of-favor ,
Over-the-Counter ,
On-floor order ,
On margin ,
Option account ,
Or better ,
Omnibus account ,
Opinion of title ,
On account ,
On-the-spot loan ,
Out of the money ,
Old age, survivors, and disability insurance ,
On-balance volume ,
On close ,
On open ,
On the opening ,
Pooling of interests ,
Profit and loss statement ,
Payment-in-kind security ,
Point ,
Premium over bond value ,
Premium over conversion value ,
Price Value of a Basis Point ,
Payment for order flow ,
P&L ,
Provision for income taxes ,
Pour-over will ,
Power of Attorney ,
Points ,
Prioritization of debt ,
Private Market Value ,
Prudent Expert Act ,
Paid-in capital ,
Paid-in surplus ,
Private Investment in Public Equity ,
Preservation of capital ,
Point-and-figure chart ,
Painting the tape ,
Replacement cost ,
Replacement value ,
Reports and Records ,
Residual value ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Regulation Q ,
Reading the tape ,
Regulation D ,
Regulation G ,
Regulation T ,
Regulation U ,
Restricted account ,
Round of funding ,
Rule 15c3-1 ,
Rules of Fair Practice ,
Rate of exchange ,
Reciprocal of European terms ,
Replacement cost insurance ,
Regulation A ,
Reverse Take-Over ,
Right of first refusal ,
Right of rescission ,
Right to Know ,
Revolving line of credit ,
Right of recourse ,
Roll over ,
Rule of 78 ,
Right of redemption ,
Retirement Equity Act of 1984 ,
Return on Capital Employed ,
Rate of return ,
Real rate of return ,
Salvage value ,
Selling, General and Administrative Expenses ,
SG&A ,
Savings account ,
Savings and Loan ,
Sight letter of credit ,
S&L ,
Securities and Exchange Commission ,
Series EE bond ,
Straight value ,
Segregation of securities ,
Sell the book ,
Sweep account ,
Standard of living ,
Second-to-die insurance ,
Separate account ,
Surrender value ,
Standard Industrial Classification ,
Statute of Limitations ,
Sale and leaseback ,
Satisfaction of debt ,
Standard payment calculation ,
Staggered board of directors ,
Standard deviation ,
Selling the spread ,
Short market value ,
Savings Incentive Match Plan for Employees ,
Self-directed retirement account ,
Shareholder value ,
Selling short against the box ,
Shorting against the box ,
S Corporation ,
Short-term gain or loss ,
Standard deduction ,
Standard mileage rate ,
Subchapter M ,
Subchapter S Corporation ,
Simple moving average ,
Schedule C ,
Securities Act of 1933 ,
Securities Acts Amendments of 1975 ,
Securities Exchange Act of 1934 ,
Seek a market ,
S&P phenomenon ,
Stop and reverse ,
Total cost ,
T-Bill ,
Term to maturity ,
Treasury Direct ,
Take a position ,
Trailing P/E ,
Tenancy by the entirety ,
Truth in Lending ,
Theoretical value ,
Tenancy at will ,
The Street ,
Timing the market ,
Taxpayer Relief Act of 1997 ,
Tax Reform Act of 1986 ,
Tax Reform Act of 1993 ,
Take a bath ,
U.S. Government Agency Security ,
U.S. Savings Bond ,
U.S. Treasury ,
U.S. Treasury Bill ,
U.S. Treasury Bond ,
U.S. Treasury Note ,
U.S. Treasury Securities ,
Undermargined account ,
Uniform Securities Act ,
Unit of trade ,
Unit of trading ,
Value stock ,
Value averaging ,
Value investing ,
Value Added Tax ,
Written-down value ,
Williams Act ,
Wrap account ,
Waiver of premium ,
Widow-and-orphan stock ,
W-2 Form ,
W formation ,
When, as, and if issued ,
X or XD ,
Year-over-year ,
Year-To-Date ,
Yield to call ,
Yield to maturity ,
Yield to worst