Q

A quoted price is the current market price at which an asset, security, or commodity is being offered or traded in an active market....

A quota is a fixed limit or target set for production, sales, imports, exports, or other measurable business or regulatory activities. In business operations,...

A quorum is the minimum number of members, shareholders, or directors required to be present for a meeting to be legally valid and able...

A quiet period is a restricted time during which a company, especially one preparing for a public offering or major announcement, limits public communication...

The quick ratio, also called the acid-test ratio, measures a company’s ability to meet short-term obligations using only its most liquid assets. It is...

Quick assets are the most liquid current assets that can be converted into cash quickly without significant delay or value loss. They usually include...

Quasi reorganisation is an accounting or restructuring process used in certain cases to clean up accumulated losses or adjust the capital structure without formally...

A quasi contract is not an actual contract created by agreement between parties, but a legal obligation imposed by law to prevent one party...

Quarter-end closing is the process of finalizing accounting records, adjustments, reconciliations, and reports at the end of each quarter. It is similar to month-end...

Quantity variance is the difference between the expected quantity of materials or inputs to be used and the actual quantity used in production or...

Quality of earnings refers to how dependable, sustainable, and cash-supported a company’s reported profits are. High-quality earnings usually come from normal operations and repeatable...

A qualified retirement plan is a retirement savings or pension plan that meets specific legal and tax requirements under the relevant regulatory framework. Because...