Accounting Terms-M
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Accounting Terms-M

management report
A report describing company performance, prepared monthly for the officers of a  corporation.

maturity
The date when the borrower is obliged to pay back the loan.

mechanic’s lien
A lien on real property made by a contractor or builder for payment overdue. A builder can request a mechanic’s lien if he or she has not been paid according to the contract to build or improve the property.

Member
An investor in a limited liability company.

mortgage
A deed giving ownership of a property to a borrower on the condition that the borrower makes all interest and principal payments to a lender. The lender owns the mortgage until the borrower pays in full, after which the borrower becomes sole owner of the property.

mortgagee
Name for the lender who supplies mortgages and collects mortgage payments.

mortgagor
On a mortgage, the borrower who must pay the interest and principal.

municipal bond
A bond issued on behalf of a municipality, such as a city, state, or government agency, to cover its debts.

mutual fund
An investment company that trades in bonds, stocks, Treasury Bills, securities, real estate, and other items, on behalf of its stockholders. Shares in a mutual fund are offered on a continual basis, and investors can always buy in.

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