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Warrant: The certificate representing the stock rights that states the number of shares that the right holder may purchase and also the price at which the may be purchased. (p. 472)

Warrants: Certificates entitling the holder to acquire shares at a certain price within a stated period (p. 840).

Warranty: A promise made by a seller to a buyer to make good on a product�s deficiency of quantity, quality, or performance (p. 674).

Weighted-average accumulated expenditures: A calculation of construction expenses that are weighted by the amount of time that interest cost could be incurred on the expenditure. (p. 501)

Weighted-average method: An inventory pricing method that prices inventory items based on the weighted-average cost of the goods available for sale in the period. (p. 376)

Weighted average number of shares outstanding: Where shares outstanding are weighted by the fraction of the period they are outstanding (p. 851).

With recourse: When receivables are sold and the seller guarantees payment to the purchaser in the event the debtor fails to pay. (p. 324)

Without recourse: When receivables are sold and the purchaser assumes the risk of collectibility and absorbs any credit losses. (p. 323)

Work-in-process inventory: The cost of the raw material on which production has been started but not completed, plus the direct labour cost applied specifically to this material, and an applicable share of manufacturing overhead costs. (p. 361)

Working capital: The excess of total current assets over total current liabilities. (p. 170)

Work sheet: A columnar sheet of paper (or computer spreadsheet) used to adjust the account balance and prepare the financial statements. (p. 77)