1099 Form
A 1099 form is a U.S. tax document used to report payments made to independent contractors and other non-employee payees.
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The Accountant's Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The Accountant's Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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Showing 22 result(s) for "profitability".
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Filtered by search term 'profitability'
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12
A
acid test ratio
acid test ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
C
Cost of Goods Sold
Cost of goods sold is the direct cost of inventory or production consumed to deliver the goods a business sells.
The Accountant's Dictionary
• inventory, margin, gross profit
contribution margin ratio
contribution margin ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost of sales
Cost of sales is the direct cost matched to revenue and is often used interchangeably with cost of goods sold depending on industry and reporting style.
The Accountant's Dictionary
• accounting, finance, cost-of-sales
cost ratio
cost ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
D
debt ratio
debt ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
debt to equity ratio
debt to equity ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
debt to total asset ratio
debt to total asset ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
dividend payout ratio
dividend payout ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
G
Gross Margin
Gross margin is the percentage of revenue remaining after deducting cost of goods sold or direct cost of sales.
The Accountant's Dictionary
• accounting, finance, gross-margin
gross profit
Gross profit is revenue minus cost of goods sold or direct cost of sales, before operating expenses are deducted.
The Accountant's Dictionary
• accounting, finance, gross-profit
gross profit ratio
gross profit ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
I
income statement
An income statement is the financial statement that reports revenue, expenses, and profit or loss for a reporting period.
The Accountant's Dictionary
• accounting, finance, financial-statements
N
net income
Net income is the profit remaining after all operating costs, financing costs, taxes, and other recognized expenses have been deducted from revenue.
The Accountant's Dictionary
• accounting, finance, profitability
O
operating income
Operating income is profit earned from core business operations before interest, taxes, and certain non-operating items are considered.
The Accountant's Dictionary
• accounting, finance, operating-performance
P
Profit and Loss Statement
A profit and loss statement summarizes revenue, costs, and expenses to show whether the business made a profit or loss.
The Accountant's Dictionary
• financial statements, income statement, profitability
price earnings ratio
price earnings ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
profitability
profitability is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance
Q
quick ratio
quick ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance
R
V
variable cost ratio
variable cost ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
W
working capital ratio
working capital ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance