estoppel

estoppel1. A rule of evidence by which a person is prevented from denying that a certain state of affairs exists, having previously asserted that it does. ETC Abbreviation for equipment trust certificate.

• accident proneness
• accommodating response
• accommodation bill
• accommodation endorser
• accord and satisfaction
• account
• accountant
• account executive
• accounting code
• accounting concepts
• Accounting Council
• accounting entity
• accounting event
• accounting package
• accounting period
• accounting principles
• accounting rate of return
• accounting ratio
• accounting records
• accounting reference date
• Accounting Standards Board
• accounting technician
• account management group
• account payee only
• account reconciliation