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Terms used in the US and UK for similar financial concepts
| UK | US |
| Accounting period | Fiscal period |
| Accounting year | Fiscal year |
| Affiliated company | Associated company |
| Amortization | Amortisation |
| Amortized | Amortised |
| Annual General Meeting (AGM) | Annual Stockholders Meeting |
| Articles of Association | Bylaws |
| Authorised share capital | Authorized capital stock |
| Bad debt | Uncollectible |
| Barometer stock | Bellwether stock |
| Base rate | Prime rate |
| Bills payable | Notes payable |
| Bills receivable | Notes receivable |
| Bonus issue | Stock dividend |
| Bonus share | Stock dividend |
| Book value | Carrying value |
| Bridging loan | Bridge loan |
| Building society | Savings and loan association (S & L) |
| Capital | Owner's equity |
| Capitalization | Capitalisation |
| Capitalize | Capitalise |
| Cash machine | Automated teller machine (ATM) |
| Chartered accountant | Certified Public Accountant (CPA) |
| Cheque | Check |
| Closing stock | Closing inventory |
| Company | Corporation |
| Credit note | Credit memo |
| Creditors | Accounts payable |
| Current account | Checking account |
| Debtors | Accounts receivable |
| Gearing | Leverage |
| Gilts | Treasury bonds |
| Gild-edged share | Blue chip stock |
| Goods | Merchandise |
| Gross profit | Gross income |
| Hire purchase | Instalment plan |
| Income | Revenue |
| Investment trust | Closed-end investment company |
| Labour | Labor |
| Memorandum of association | Articles of incorporation |
| Merchant bank | Investment bank |
| Net profit | Net income |
| Notes | Bills |
| Opening stock | Opening inventory |
| Operational gearing | Operational leverage |
| Ordinary share | Common stock |
| Overheads | Overhead |
| Paid-up capital | Paid-in capital |
| Preference shares | Preferred stock |
| Profit and loss account | Income statement |
| Profit and loss appropriation a/c | Retained earnings statement |
| Property | Real estate |
| Provision for bad debts | Allowance for bad debts |
| Purchases on credit | Purchases on account |
| Quoted company | Listed company |
| Realized | Realised |
| Recognized | Recognised |
| Remuneration (compensation) | Pay |
| Reserve | Provision |
| Retail price index | Consumer price index |
| Retained earnings | Retained profits |
| Share | Stock |
| Share option | Stock option |
| Share premium | Paid-in surplus |
| Shareholder | Stockholder |
| Shareholders’ equity | Stockholders’ equity |
| Shareholders’ equity | Capital stock |
| Solicitor | Lawyer |
| Stock | Inventory |
| Stock options | Share options |
| Stock warrant | Share warrant |
| Stockholder | Shareholder |
| Trade creditors | Accounts payable |
| Trade union | Labor union |
| Turnover | Sales revenue (Revenue) |
| Unit trust | Mutual fund (open-end investment company; OEIC) |
| Visible trade | Merchandise trade |