Q
Auditing Terms - QQ ratio - the ratio of a company's physical assets to their current replacement cost
Q-system - fixed order size system (an inventory control system in which the order sizes are equal)
Qualified Buyers (QB) - (individuals considered financially knowledgable enough to buy unregistered securities in a private placement, under SEC rules)
qualified S corporation subsidiary (QSub) - (a 100%-owned subsidiary of an S-corporation if the stock is held by its shareholders rather than by another S corporation)
qualified subchapter S subsidiary (QSSS) -
qualified subchapter S trust (QSST) - (a trust in which the grantor can place restrictions on the assets placed in trust)
Qualified Terminable Interest Property Trust (QTIP) - (trust which directs income to be paid to a spouse for life, but retains the assets in the trust)
quality assurance (QA) - (a planned and systematic process which ensures that an item or product conforms to established technical requirements)
quality assurance testing (QAT) - (testing of the technical aspects of an application, such as programming code, to ensure conformity with established technical requirements)
quality control (QC) - (process of assuring that the activities, services, equipment, and personnel operate within the accepted standards)
Quality Control Inquiry Committee (QCIC) -
Quarterly Income Capital Securities (QUICS) - (hybrid preferred stock which pays quarterly dividends)
Quarterly Income Debt Securities (QUIDC) - (hybrid preferred stock, based on long-term debt, which pays quarterly dividends)
Quarterly Income Preferred Securities (QUIPS) - (hybrid preferred securities which pays dividends on a quarterly basis)
Quarterly Index (QI) -
Qubes (QQQQ) - (exchange-traded funds (ETFs) - securities representing mutual funds traded like stocks)
Quebec pension plan (QPP) -
quick asset (QA) - (a highly liquid asset, such as cash, or other assets, such as marketable securities, and notes receivable, that may be quickly converted into cash)
Quote Dissemination System (QDS) - (NASDAQ)
Quote Trade Comparison System (QTC) - (NASDAQ)