# FP&A Glossary: Business finance terms

Build your financial planning and analysis vocabulary with clear definitions of the metrics and concepts that drive business decisions.

## Core finance terms

- **Accounts Receivable Turnover**  
  [Read more about term](/content/resources/glossary/accounts-receivable-turnover/index.html)
- **Accrued Payroll**  
  [Read more about term](/content/resources/glossary/accrued-payroll/index.html)
- **Annual Operating Plan**  
  [Read more about term](/content/resources/glossary/annual-operating-plan/index.html)
- **Annual Recurring Revenue**  
  [Read more about term](/content/resources/glossary/annual-recurring-revenue/index.html)
- **AR aging**  
  [Read more about term](/content/resources/glossary/ar-aging/index.html)
- **ARR bridge**  
  [Read more about term](/content/resources/glossary/arr-bridge/index.html)
- **ASC 606 Revenue Recognition**  
  [Read more about term](/content/resources/glossary/asc-606-revenue-recognition/index.html)
- **Average Revenue per User**  
  [Read more about term](/content/resources/glossary/average-revenue-per-user/index.html)
- **Billings-to-Collections ratio**  
  [Read more about term](/content/resources/glossary/billings-to-collections-ratio/index.html)
- **Bookings vs Billings vs Revenue**  
  [Read more about term](/content/resources/glossary/bookings-vs-billings-vs-revenue/index.html)
- **Burn rate**  
  [Read more about term](/content/resources/glossary/burn-rate/index.html)
- **Cash Conversion Cycle**  
  [Read more about term](/content/resources/glossary/cash-conversion-cycle/index.html)
- **Chart of Accounts**  
  [Read more about term](/content/resources/glossary/chart-of-accounts/index.html)
- **Churn (logo churn vs. revenue churn)**  
  [Read more about term](/content/resources/glossary/churn-logo-churn-vs-revenue-churn/index.html)
- **Closing rate**  
  [Read more about term](/content/resources/glossary/closing-rate/index.html)
- **Compounded Annual Growth Rate**  
  [Read more about term](/content/resources/glossary/compounded-annual-growth-rate/index.html)
- **Current ratio (quick ratio and acid-test ratio)**  
  [Read more about term](/content/resources/glossary/current-ratio/index.html)
- **Customer Acquisition Cost**  
  [Read more about term](/content/resources/glossary/customer-acquisition-cost/index.html)
- **Customer Lifetime Value**  
  [Read more about term](/content/resources/glossary/customer-lifetime-value/index.html)
- **Days Inventory Outstanding**  
  [Read more about term](/content/resources/glossary/days-inventory-outstanding/index.html)
- **Days Payable Outstanding**  
  [Read more about term](/content/resources/glossary/days-payable-outstanding/index.html)
- **Days Sales Outstanding**  
  [Read more about term](/content/resources/glossary/days-sales-outstanding/index.html)
- **Debt-to-equity ratio**  
  [Read more about term](/content/resources/glossary/debt-to-equity-ratio/index.html)
- **Deferred Revenue**  
  [Read more about term](/content/resources/glossary/deferred-revenue/index.html)
- **Discounted Cash Flow (DCF)**  
  [Read more about term](/content/resources/glossary/discounted-cash-flow/index.html)
- **EBIT, EBITDA, EBIT margin and EBITDA margin**  
  [Read more about term](/content/resources/glossary/ebit-ebitda-ebit-margin-and-ebitda-margin/index.html)
- **Expansion Revenue**  
  [Read more about term](/content/resources/glossary/expansion-revenue/index.html)
- **Free cash flow**  
  [Read more about term](/content/resources/glossary/free-cash-flow/index.html)
- **Fully Burdened Labor Rate**  
  [Read more about term](/content/resources/glossary/fully-burdened-labor-rate/index.html)
- **Gross Dollar Retention**  
  [Read more about term](/content/resources/glossary/gross-dollar-retention/index.html)
- **Gross Merchandise Value**  
  [Read more about term](/content/resources/glossary/gross-merchandise-value/index.html)
- **Gross Revenue Retention**  
  [Read more about term](/content/resources/glossary/gross-revenue-retention/index.html)
- **Headcount Efficiency Ratio**  
  [Read more about term](/content/resources/glossary/headcount-efficiency-ratio/index.html)
- **Incremental budgeting**  
  [Read more about term](/content/resources/glossary/incremental-budgeting/index.html)
- **Interest coverage ratio**  
  [Read more about term](/content/resources/glossary/interest-coverage-ratio/index.html)
- **Magic Number**  
  [Read more about term](/content/resources/glossary/magic-number/index.html)
- **Month-End Close Process**  
  [Read more about term](/content/resources/glossary/month-end-close-process/index.html)
- **Monthly Recurring Revenue**  
  [Read more about term](/content/resources/glossary/monthly-recurring-revenue/index.html)
- **Net Present Value**  
  [Read more about term](/content/resources/glossary/net-present-value/index.html)
- **Net Profit Margin**  
  [Read more about term](/content/resources/glossary/net-profit-margin/index.html)
- **Net Revenue Retention**  
  [Read more about term](/content/resources/glossary/net-revenue-retention/index.html)
- **Operating cash flow**  
  [Read more about term](/content/resources/glossary/operating-cash-flow/index.html)
- **Operating Leverage**  
  [Read more about term](/content/resources/glossary/operating-leverage/index.html)
- **Opportunity Cost**  
  [Read more about term](/content/resources/glossary/opportunity-cost/index.html)
- **Payback Period**  
  [Read more about term](/content/resources/glossary/payback-period/index.html)
- **Pipeline Coverage Ratio**  
  [Read more about term](/content/resources/glossary/pipeline-coverage-ratio/index.html)
- **Pipeline Velocity**  
  [Read more about term](/content/resources/glossary/pipeline-velocity/index.html)
- **Pre-money valuation, post-money valuation and enterprise value**  
  [Read more about term](/content/resources/glossary/pre-money-valuation-post-money-valuation-enterprise-value/index.html)
- **Product Qualified Lead**  
  [Read more about term](/content/resources/glossary/product-qualified-lead/index.html)
- **Quota Attainment**  
  [Read more about term](/content/resources/glossary/quota-attainment/index.html)
- **Renewal rate, Renewal uplift and Renewal pipeline**  
  [Read more about term](/content/resources/glossary/renewal-rate-renewal-uplift-and-renewal-pipeline/index.html)
- **Return on Investment**  
  [Read more about term](/content/resources/glossary/return-on-investment/index.html)
- **Revenue run rate**  
  [Read more about term](/content/resources/glossary/revenue-run-rate/index.html)
- **Rolling Forecast**  
  [Read more about term](/content/resources/glossary/rolling-forecast/index.html)
- **Rule of 40**  
  [Read more about term](/content/resources/glossary/rule-of-40/index.html)
- **Sensitivity Analysis**  
  [Read more about term](/content/resources/glossary/sensitivity-analysis/index.html)
- **Vertical analysis**  
  [Read more about term](/content/resources/glossary/vertical-analysis/index.html)
- **Weighted Average Cost of Capital**  
  [Read more about term](/content/resources/glossary/weighted-average-cost-of-capital/index.html)
- **What are revenue forecasting methods?**  
  [Read more about term](/content/resources/glossary/revenue-forecasting-methods/index.html)
- **Zero Based Budgeting**  
  [Read more about term](/content/resources/glossary/zero-based-budgeting/index.html)