Accounting Dictionary - Letter N

• Net income: The total earnings of a company after deducting all expenses, taxes, and other deductions.
• Net loss: A negative net income, indicating that a company's expenses and deductions exceeded its revenues.
• Net worth: The total value of a company's assets minus its liabilities, often used to measure a company's financial health.
• Net assets: The total value of a company's assets minus its liabilities.
• Net liabilities: The total value of a company's liabilities minus its assets.
• Net profit: The total earnings of a company after deducting all expenses, taxes, and other deductions.
• Net sales: The total revenue of a company after deducting returns, allowances, and discounts.
• Net revenue: The total revenue of a company after deducting all expenses, taxes, and other deductions.
• Net earnings: The total earnings of a company after deducting all expenses, taxes, and other deductions.
• Net operating income: The total earnings of a company from its operations, after deducting all operating expenses.
• Net operating loss: A negative net operating income, indicating that a company's operating expenses exceeded its operating revenues.
• Net operating profit: The total earnings of a company from its operations, after deducting all operating expenses.
• Net operating revenue: The total revenue of a company from its operations.
• Net present value (NPV): The present value of a future cash flow, often used to evaluate investments and projects.
• Net realizable value (NRV): The estimated amount that a company can realize from the sale of an asset, often used in inventory valuation.
• Net sales revenue: The total revenue of a company from its sales, after deducting returns, allowances, and discounts.
• Net working capital: The total value of a company's current assets minus its current liabilities.
• Net worth statement: A financial statement that shows a company's net worth, often used to measure a company's financial health.
• Nominal account: An account that is used to record nominal transactions, such as depreciation and amortization.
• Nominal value: The face value of a security or asset, often used in financial reporting and accounting.
• Non-cash item: An item that is not related to cash, such as depreciation and amortization.
• Non-current asset: An asset that is not expected to be converted into cash within one year, often used in financial reporting and accounting.
• Non-current liability: A liability that is not expected to be paid within one year, often used in financial reporting and accounting.
• Non-operating income: Income that is not related to a company's operations, often used in financial reporting and accounting.
• Non-operating expense: An expense that is not related to a company's operations, often used in financial reporting and accounting.
• Non-recurring item: An item that is not expected to recur, often used in financial reporting and accounting.
• Non-trade receivable: A receivable that is not related to a company's trade, often used in financial reporting and accounting.
• Non-trade payable: A payable that is not related to a company's trade, often used in financial reporting and accounting.
• Normal cost: The cost of an item or service that is considered normal or average, often used in financial reporting and accounting.
• Normal profit: The profit that a company can expect to earn under normal conditions, often used in financial reporting and accounting.
• Normal return on investment: The return on investment that a company can expect to earn under normal conditions, often used in financial reporting and accounting.
• Normal value: The value of an item or service that is considered normal or average, often used in financial reporting and accounting.
• Note payable: A note that is payable to a lender, often used in financial reporting and accounting.
• Note receivable: A note that is receivable from a borrower, often used in financial reporting and accounting.
• Notional value: The value of a derivative or other financial instrument, often used in financial reporting and accounting.
• Numerical analysis: A method of analysis that uses numerical data to evaluate a company's financial performance, often used in financial reporting and accounting.
• Net interest income: The total interest income earned by a company minus its total interest expense.
• Net interest expense: The total interest expense incurred by a company minus its total interest income.
• Net interest margin: The difference between a company's total interest income and its total interest expense, often used in financial reporting and accounting.
• Net interest revenue: The total interest revenue earned by a company minus its total interest expense.
• Net interest yield: The yield on a company's interest-bearing assets, often used in financial reporting and accounting.
• Net investment income: The total investment income earned by a company minus its total investment expense.
• Net investment revenue: The total investment revenue earned by a company minus its total investment expense.
• Net operating cash flow: The total cash flow from a company's operations, often used in financial reporting and accounting.
• Net operating income after taxes (NOIAT): The total operating income of a company after deducting all operating expenses and taxes.
• Net operating profit after taxes (NOPAT): The total operating profit of a company after deducting all operating expenses and taxes.
• Net present value (NPV) analysis: A method of analysis that uses the present value of future cash flows to evaluate investments and projects.
• Net realizable value (NRV) method: A method of inventory valuation that uses the estimated amount that a company can realize from the sale of an asset.
• Net sales revenue growth rate: The rate at which a company's net sales revenue is growing, often used in financial reporting and accounting.
• Net working capital ratio: The ratio of a company's net working capital to its total assets, often used in financial reporting and accounting.
• New issue: A new security or financial instrument that is issued by a company, often used in financial reporting and accounting.
• New York Stock Exchange (NYSE): A stock exchange that is located in New York City, often used in financial reporting and accounting.
• No-par stock: A type of stock that does not have a par value, often used in financial reporting and accounting.
• Nominal rate of return: The rate of return on an investment or asset, often used in financial reporting and accounting.

• Non-accelerated filer: A company that is not required to file its financial statements with the Securities and Exchange Commission (SEC) on an accelerated basis.
• Non-accrual accounting: A method of accounting that does not recognize revenue or expenses until they are actually received or paid.
• Non-cash transaction: A transaction that does not involve the exchange of cash, such as a barter transaction.
• Non-consolidated subsidiary: A subsidiary that is not consolidated with its parent company for financial reporting purposes.
• Non-current asset turnover: A ratio that measures the efficiency of a company's non-current assets, such as property, plant, and equipment.
• Non-current liability to equity ratio: A ratio that measures the proportion of a company's non-current liabilities to its equity.
• Non-deductible expense: An expense that is not deductible for tax purposes.
• Non-dividend paying stock: A type of stock that does not pay dividends to its shareholders.
• Non-executive director: A member of a company's board of directors who is not an executive officer of the company.
• Non-financial asset: An asset that is not related to a company's financial operations, such as a piece of art or a building.
• Non-financial institution: An organization that is not primarily engaged in financial activities, such as a charity or a non-profit organization.
• Non-financial performance measure: A measure of a company's performance that is not related to its financial results, such as customer satisfaction or employee engagement.
• Non-guaranteed investment: An investment that is not guaranteed by a third party, such as a stock or a bond.
• Non-interest income: Income that is not related to interest, such as fees or commissions.
• Non-interest expense: An expense that is not related to interest, such as salaries or rent.
• Non-linear relationship: A relationship between two variables that is not linear, such as a curved line.
• Non-monetary item: An item that is not related to money, such as a piece of equipment or a building.
• Non-operating asset: An asset that is not related to a company's operations, such as a piece of art or a building.
• Non-operating income statement: A financial statement that shows a company's non-operating income and expenses.
• Non-operating revenue: Revenue that is not related to a company's operations, such as interest income or dividend income.
• Non-participating preferred stock: A type of preferred stock that does not participate in the profits of the company.
• Non-performing asset: An asset that is not generating income or cash flow, such as a loan that is not being repaid.
• Non-performing loan: A loan that is not being repaid, often used in financial reporting and risk management.
• Non-public company: A company that is not publicly traded, often used in financial reporting and accounting.
• Non-recurring charge: A charge that is not expected to recur, often used in financial reporting and accounting.
• Non-recurring gain: A gain that is not expected to recur, often used in financial reporting and accounting.
• Non-recurring item: An item that is not expected to recur, often used in financial reporting and accounting.
• Non-recurring loss: A loss that is not expected to recur, often used in financial reporting and accounting.
• Non-recurring revenue: Revenue that is not expected to recur, often used in financial reporting and accounting.
• Non-recurring transaction: A transaction that is not expected to recur, often used in financial reporting and accounting.
• Non-renewable resource: A resource that cannot be replenished or replaced, such as oil or coal.
• Non-resident alien: An individual who is not a resident of a particular country, often used in taxation and immigration.
• Non-statutory stock option: A type of stock option that is not granted under a formal plan, often used in financial reporting and accounting.
• Non-traded security: A security that is not traded on a public exchange, often used in financial reporting and accounting.
• Non-voting stock: A type of stock that does not have voting rights, often used in financial reporting and accounting.
• Normalized earnings: Earnings that have been adjusted to reflect a company's normal or expected performance, often used in financial reporting and accounting.
• Normalized profit: Profit that has been adjusted to reflect a company's normal or expected performance, often used in financial reporting and accounting.
• Normalized return on equity: A measure of a company's return on equity that has been adjusted to reflect its normal or expected performance, often used in financial reporting and accounting.
• Normalized return on investment: A measure of a company's return on investment that has been adjusted to reflect its normal or expected performance, often used in financial reporting and accounting.
• Not-for-profit organization: An organization that is not operated for profit, often used in financial reporting and accounting.
• Note to the financial statements: A note that provides additional information or explanation about a company's financial statements, often used in financial reporting and accounting.
• Notional principal amount: The principal amount of a derivative or other financial instrument, often used in financial reporting and accounting.
• Notional value of a derivative: The value of a derivative or other financial instrument, often used in financial reporting and accounting.
• Numerical method: A method of analysis that uses numerical data to evaluate a company's financial performance, often used in financial reporting and accounting.
• Net income per share: A measure of a company's net income per share of stock, often used in financial reporting and accounting.
• Net loss per share: A measure of a company's net loss per share of stock, often used in financial reporting and accounting.
• Net operating income per share: A measure of a company's net operating income per share of stock, often used in financial reporting and accounting.
• Net operating revenue per share: A measure of a company's net operating revenue per share of stock, often used in financial reporting and accounting.
• Net present value (NPV) per share: A measure of a company's net present value per share of stock, often used in financial reporting and accounting.
• Net realizable value (NRV) per share: A measure of a company's net realizable value per share of stock, often used in financial reporting and accounting.
• Net sales revenue per share: A measure of a company's net sales revenue per share of stock, often used in financial reporting and accounting.
• Net working capital per share: A measure of a company's net working capital per share of stock, often used in financial reporting and accounting.