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Dictionary of Business Terms
More than 7,500 definitions of key terms and definitions used in the business and financial world. A handy reference guide for students, business proprietors and managers, and general readers. Topics covered relate to accounting, taxation, advertising, business law, communications, transportation, computers and the Internet, economics, finance, insurance, international business, management, marketing, real estate, statistics, and other areas of business.
- a priori statement
- abandonment
- abatement
- ABC method
- ability to pay
- above par
- above the line
- abrogate
- absence rate, absenteeism
- absentee owner
- absolute (cell) reference
- absolute advantage
- absolute auction
- absolute liability
- absolute sale
- absorb
- absorption costing
- absorption rate
- abstention
- abstract of record
- abstract of title
- abusive tax shelter
- abut or abutting
- ABV
- Accelerated Cost Recovery System (ACRS)
- accelerated depreciation
- acceleration
- acceleration clause
- accelerator, accelerator principle
- acceptable use policy
- acceptance
- acceptance sampling
- access provider
- access right
- access time
- accident and health benefits
- accident insurance
- accommodation endorser, maker, or party
- accommodation paper
- accord and satisfaction
- account
- account balance
- account executive
- account number
- account statement
- accountability
- accountancy
- accountant
- accountant's opinion
- accountants professional liability insurance
- accounting
- accounting change
- accounting cycle
- accounting equation
- accounting error
- accounting method
- accounting period
- Accounting Principles Board (APB)
- accounting principles, accounting standards
- accounting procedure
- accounting rate of return
- accounting records
- accounting software
- accounting system
- accounts payable
- accounts payable ledger
- accounts receivable
- accounts receivable financing
- accounts receivable ledger
- accounts receivable turnover
- accredited investor
- accretion
- accrual
- accrual basis or accrual method
- accrue
- accrued depreciation
- accrued interest or accrued income
- accrued liabilities
- accrued taxes
- Accumulated Benefit Obligation (ABO)
- accumulated depletion
- accumulated depreciation
- accumulated dividend
- accumulated earnings (profits) tax
- Accumulated Postretirement Benefit Obligation (APBO)
- acid test
- acknowledgment
- acquisition
- acquisition cost
- acre
- acreage
- Acrobat
- acronym
- across the board
- ACRS
- act of bankruptcy
- act of god
- active corps of executives (ACE)
- Active Desktop
- active income
- active market
- active window
- activist policy
- actual cash value
- actual cost
- actual damages
- actuarial science
- actuary
- ad hoc
- ad infinitum
- ad valorem
- ADA
- add-on interest
- added-value tax
- addendum
- additional first-year depreciation
- additional mark-on
- additional paid-in capital
- address (internet)
- adequacy of coverage
- adhesion contract
- adjacent
- adjoining
- adjudication
- adjustable mortgage loan (AML)
- Adjustable-Rate Mortgage (ARM)
- adjusted basis or adjusted tax basis
- Adjusted Gross Income (AGI)
- adjusted tax basis
- adjuster
- adjusting entry
- adjustments (in appraisal)
- administer
- administered price
- administrative expense
- administrative law
- Administrative Management Society
- administrative skills
- administrator
- administrator's deed
- Adobe Systems, Inc.
- adult
- advance
- advance funded pension plan
- adversary
- adverse opinion
- adverse possession
- adverse selection
- advertising
- advocacy advertising
- affective behavior
- affiant
- affidavit
- affidavit of domicile
- affiliated chain
- affiliated company
- affiliated group
- affiliated retailer
- affiliated wholesaler
- affirmative action
- affirmative relief
- affreightment
- AFL-CIO
- after market
- after-acquired clause
- after-acquired property
- after-tax basis
- after-tax cash flow
- after-tax equity yield
- after-tax proceeds from resale
- after-tax real rate of return
- against the box
- age discrimination
- agency
- agency by necessity
- agency disclosure
- agency shop
- agent
- agglomeration
- aggregate
- aggregate demand
- aggregate income
- aggregate insurance limit
- aggregate supply
- aggressive growth (stock/mutual) fund
- aging of accounts receivable or aging schedule
- agreement
- agreement of sale
- agribusiness
- AI
- AICPA
- air freight
- air rights
- airbill
- AKA
- algol
- algorithm
- alias
- alien
- alien corporation
- alienation
- alimony
- all risk/all peril
- all the traffic will bear or as much as the traffic willbear
- all washed up
- allegation
- allocate
- allocated benefits
- allocated benefits
- allocation
- allocation of resources
- allodial
- allodial system
- allowance
- allowance for bad debts
- allowance for depreciation
- allowed time
- Alpha
- alphanumeric character
- alter ego
- alternate valuation date
- Alternative Dispute Resolution (ADR)
- alternative hypothesis
- alternative investments
- alternative minimum tax
- Alternative Mortgage Instrument (AMI)
- amass
- amend
- amended (tax) return
- amendment
- amenities
- America Online (AOL)
- american arbitration association
- American Association of Individual Investors (AAII)
- American Automobile Association (AAA)
- American Bankers Association (ABA)
- American Bar Association (ABA)
- American Business Press, Inc.
- American Depositary Receipt (ADR)
- American Economics Association (AEA)
- American Federation of Labor-Congress of Industrial Organizations (AFL-CIO)
- American Institute Of Certified Public Accountants (AICPA)
- american jobs creation act of 2004
- American Management Association (AMA)
- American Marketing Association (AMA)
- American National Standards Institute (ANSI)
- american plan
- american society of appraisers
- American Stock Exchange (AMEX or ASE)
- Americans with Disabilities Act (ADA)
- amicus curiae
- amortization schedule
- amortization term
- amortize or amortization
- amortized loan
- amount
- amount at risk
- amount of one
- amount of one per period
- ampersand
- amtrak
- analog
- analysis
- analysis of variance (ANOVA)
- analyst
- analytic process
- analytical review
- anchor tenant
- ancillary
- annexation
- annual basis
- annual debt service
- annual earnings
- annual gift tax exclusion
- annual meeting
- annual mortgage constant
- Annual Percentage Rate (APR)
- annual renewable term insurance
- annual report
- annual wage
- annualized rate
- annuitant
- annuitize
- annuity
- annuity due
- annuity factor
- annuity in advance
- annuity in arrears
- annuity income
- answer
- anticipated holding period
- anticipatory breach
- antitrust acts
- antivirus software
- AOL
- apartment
- apartment building
- APL
- apparent authority
- appeal bond
- appellant
- appellate court (appeals trial court)
- appellee
- applet
- application (app)
- application of funds
- Application Service Providers (ASPs)
- applications programmer
- applied economics
- applied overhead
- applied research
- appointment, powers of
- apportion, apportionment
- appraisal
- appraisal foundation
- appraisal report
- appraisal rights
- appraise
- appraiser
- appreciate
- appreciated property
- appreciation
- apprentice
- appropriate
- appropriated expenditure
- appropriation
- approved list
- appurtenant
- APR
- aptitude
- arbiter
- arbitrage
- arbitrage bond
- arbitrageur
- arbitration
- arbitrator
- archive storage
- area
- area code
- argument
- arithmetic mean
- arm's-length transaction
- array
- arrearage
- arrears, in
- articles of incorporation
- artificial intelligence (AI)
- as is
- ASA
- ASCII
- asia currency
- asked
- asking price
- assay
- assemblage
- assembly language
- assembly line
- assembly plant
- assess
- assessed valuation
- assessment
- assessment of deficiency
- assessment ratio
- assessment roll
- assessor
- asset
- asset allocation
- asset-backed securities
- assign
- assigned risk
- assignee
- assignment
- assignment of income
- assignment of lease
- assignor
- assimilation
- association
- Association Of Certified Fraud Examiners (ACFE)
- assumable loan
- assumption fee
- assumption of mortgage
- assumption of risk
- asterisk
- asynchronous
- at par
- at risk
- at sign
- at the close
- at the market
- at the opening
- at-risk rules
- attachment
- attained age
- attention
- attention line
- attest
- attitudes
- attorney-at-law
- attorney-in-fact
- attornment
- attractive nuisance
- attribute
- attribute sampling
- attrition
- auction exchanges
- auction or auction sale
- auctioning
- audience
- audit
- audit limited
- audit program
- audit trail
- auditing standards
- auditor
- auditor's certificate, opinion, or report
- autarky
- authentication
- authoritarian
- authoritarian society
- authority
- authorized shares or authorized stock
- Autogen (Automated Generation of Federal Tax Deposit Coupon)
- Automated Teller Machine (ATM)
- Automated Valuation Model (AVM)
- automatic (fiscal) stabilizers
- automatic checkoff
- automatic extension
- automatic reinvestment
- automatic stay
- automatic withdrawal
- automation
- automobile liability insurance
- automobile policy, personal
- average
- average (daily) balance
- average cost
- average down
- average fixed cost
- average tax rate
- avoidance of tax
- avoiding probate
- avoirdupois
- avulsion
- awards
- away from home
- axe to grind
