DICTIONARY OF FINANCIAL AND BUSINESS TERMS.PDF

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Dictionary Of Financial And Business Terms.pdf

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such terms as any vocabulary could afford, to make up a which may be used as an ordinary dictionary of business terms. The reader is invited, after having. business and economics terms (barron's business dictionaries) dictionary of dictionary of banking and finance pdf finance dictionary and banking terms is a. understanding financial terms. Financial Literacy Programme. A NALA/EBS Partnership business. This resource will also give guidance to management and staff who work in the financial and are not legal definitions. Words marked with.

Dictionary of Financial and Business Terms. Compiled by a finance professional The following list of financial abbreviations will include abbreviations for business, banks, finance, and some of the abbreviations from the stock market. More from Merriam-Webster on financial. By looking at the balance sheet, cash flow statement and income statement, a fundamental analyst tries to determine a company's value.

Although these products may have similarities with money market instruments, the main difference lies in their maturity. There are some abbreviations and acronyms that refer to financial matters in general.

Each of the financial terms is explained in detail and also gives practical examples. A good way to learn new vocabulary is learn about 20 words a week from a dictionary and understand what they mean. The dictionary was created to serve as financial education tool, helping anybody interested in learning about finance, money, and investing.

GitHub is home to over 36 million developers working together to host and review code, manage projects, and build software together. This is not an exhaustive list of Records and Fields, but contains those most useful to general campus users of queries and 3.

This English - Spanish dictionary is intended to serve as a convenient and reliable English - Spanish reference tool and is designed to be essential to investors of any kind.

U K Dictionary of Cued Speech. Department of Education Grant No. Financial Terms Dictionary. Audience This tutorial has been designed to help beginners pursuing education in financial accounting or business management. Then Financial definition, pertaining to monetary receipts and expenditures; pertaining or relating to money matters; pecuniary: financial operations. Includes temporarily restricted contributions receivable. These weaknesses impede. Corporate Finance From corporate governance to capital structure decisions, we cover complex issues in corporate finance.

Learn the most commonly used terms in finance, business and the stock market. The main source of TheFreeDictionary's legal dictionary is West's Encyclopedia of American Law, Edition 2, which contains more than 4, entries detailing terms, concepts, events, movements, cases, and individuals significant to United States law.

It The Nasdaq. Learn more in the Cambridge English-Chinese simplified Dictionary. Many knowledgeable people share their knowledge by writing it in book form. FR, FS optional. At-the-money 1 A transaction whose price is the same as the Financial definition is - relating to finance or financiers.

International Financial Reporting Standards Desk Reference Overview Guide And Dictionary are not only beginning to rival conventional literature; they are also beginning to replace it. Barron's is America's premier financial magazine. Tell us a time when you worked well with external auditors, audit committee and Board of Directors.

Litecoin for example has a higher coin limit Legal Dictionary. In contrast, PDF files' viewing and printing capabilities are so robust that the format has been accepted for workflow management and document production in the reprographics industry almost as extensively as TIF and other specialized, high-quality print files Beal In financial terms, an analyst attempts to measure a company's intrinsic value.

Others are used more by businesses and accountants. The idea of writing a guide like this was conceived when I first taught an introductory finance course at the University of Saskatchewan in Office of Personnel Management 1.

A list of these sources is at end. Financial and Investment terms defined with charts and images by traders for traders. In other words, financial accounting is a way of reporting business activity and financial information to investors, creditors, and other people outside the business organization. Litecoin for example has a higher coin limit What's new: More than new words, senses, and subentries have been added to the Oxford English Dictionary in our latest update, including Latin , puggle, and peoplekind.

Financial advisers and other finance professionals will some time use financial language that is hard to understand. One of the main sources of financial dictionary is the financial glossary by Campbell R. The Free Dictionary's Idioms dictionary is the largest collection of English idioms and slang in the world.

60 Business Finance Terms and Definitions You Absolutely Should Know

Most comprehensive financial dictionary with over popular financial terms. As our Financial Controller you will be leading a team of direct reports and other financial professionals. Thanks days 21 hours 43 minutes ago. View More. There are no more comments to show right now. Presentation Transcript. Upload Content Embed Content. Want to learn?

Sign up and browse through relevant courses. Login with Facebook. Tan vir Mathematics Teacher for higher grades. Send message. Follow this Member Following Unfollow. Related Content. Financial Management models and diagrams for business presentations by drawpack Views. Business Planning: Explore Similar Courses. Basics of Economics College Level Price: Learn Fund Flow Analysis Price: Time Value of Money Price: Basics of International Finance Price: Cap And Collar - The upper and lower limits of interest rates on a loan, usually fixed for a specific period of time.

Capital - The net worth of a business, including assets, cash, property, etc. The amount of money invested in a business to generate income. Capital Allowance - Money spent by a company on fixed assets, such as buildings, vehicles, machinery, which is deducted from its profits before tax is calculated.

Capital Flight - The sudden movement of money from one country or investment to another in order to reduce risk, such as high inflation, or to increase profit. Capital Gains Tax - Tax payable on profits made on the sale of certain types of assets by a company or individual. Capitialism - When an economic system of a country is controlled and profited by private individuals and corporations, rather than the government.

Capitalization Issue - When a company converts its spare profits into shares, which are then distributed to existing shareholders in proportion to the amount of shares they already hold.

Capital Outlay - Money which is spent for the acquisition of assets, such as land, buildings, vehicles, machinery. Capped-Rate - Interest rate, usually on a loan, which cannot rise above the upper set level but can vary beneath this level.

Carbon Credit - Allows the right to emit a measured amount of harmful gases, such as carbon dioxide, into the air, and can be traded between businesses and countries.

Carey Street - To be heavily in debt or bankrupt. Originates from Carey Street in London where the bankruptcy court was situated. Carload - A shipment of goods which, typically by weight, qualifies for a lower shipping rate. The term originated from USA railway freight car transportation and also applies to other methods of freight transport, notably shipping containers, hence similar terms containerload and 'less than containerload'.

Carnet - An international official permit which allows you to take certain goods, e. Carpet Bomb - To send an advertisement to a large number of people by e-mail or onto their computer screens. Cartel - A group of separate companies or nations which together agree to control prices and not compete against each other.

Also known as a Price Ring. Cash Call - A request by a company to its shareholders to invest more money. Cash Cow - A steady dependable source of income which provides money for the rest of a business. Cash Flow - The movement of money into and out of a company, organisation, etc. An estimate of the amounts of cash outgoings and incomings of a company over a specific time period, usually one year.

Casting Vote - The deciding vote cast by the presiding officer to resolve a deadlock when there are an equal number of votes on both sides. Catch - Much misused expression, it refers properly only to a problem whose solution is inherently self-defeating.

Wrongly it is used to describe any insurmountable or difficult problem. It's from Joseph Heller's book of the same name; see cliches origins. Category Killer - Large companies that put smaller and less efficient competing companies out of business. Cattle Call - Term used in the entertainment industry for a large number of actors, etc. Caveat Emptor - When the downloader takes the risks and is responsible for checking the condition or quality of the item downloadd.

Central Counterparty - Acts on behalf of both parties in a transaction, so that the downloader and seller do not have to deal with each other directly. Central Reservation System CRS - A computer database system used by a chain of hotels and other services providers enabling availability and rates to be monitored and bookings to be made.

Chain Of Command - A system in a business, or in the military, in which authority is wielded and delegated from top management down through every level of employee. In a chain of command instructions flow downwards and accountability flows upwards.

Chamber Of Commerce - A group of business owners in a town or city who form a network to promote local business. Check The Gate - A term used in the film industry after a shot is taken on a film set.

The gate, or opening in front of the camera, is checked to make sure that there is no dirt, hair, etc. Clapper Boy - On a film or TV set, the person who holds the clapperboard which has information on it, for example film title, shot number, etc in front of the camera for about one second at the start of each shot after the camera starts rolling. Class Action - A lawsuit in which one person makes a claim and sues on behalf of a large group of people who have similar legal claims, usually against a company or organisation.

Class A Spot - In the media, commercials which are run on a prime time network. Clicklexia - Ironic computing slang for a user's tendency to double-click on items when a single click is required, often causing the window or utility to open twice. Refers to businesses which trade on the Internet as well as having traditional retail outlets, such as shops.

Clickstream - A record of an internet user, including every web site and web page which have been visited, and e-mails sent and received. Click-Through - When a person clicks on an advertisement on a web page which takes them to the advertisers website. Clip-Art - Ready made pictures of computerised graphic art which can be copied by computer users to add to their own documents. Close Company - In the UK, a company which is controlled by five or less directors.

Code-Sharing - An arrangement between different airlines in which they all agree to carry passengers on the same flight using their own flight numbers.

Coercion - Forcing someone, by some method or other, to do something or abstain from doing something against their will.

Combined Ratio - In insurance, a way of measuring how much profit has been made by comparing the amount of money received from customers to the amount paid out in claims and expenses.

Commercial Monopoly - The control of a commodity or service by one provider in a particular market, virtually eliminating competition. Commercial Paper - An unsecured and unregistered short-term agreement in which organizations can borrow money from investors who cannot take the assets from the organization if the loan is not repaid. Commission - In finance, a payment based on percentage of transaction value, according to the local interpretation of value e. Commission Broker - A person who downloads and sells shares, bonds, etc.

Companies House - A government agency in the UK which is responsible for collecting and storing information about limited companies. The companies must file annual accounts or face penalties. Comparative Advantage - See definition for Competitive Advantage. Compensation Fund - A fund set up by a company or organisation from which to pay people who have suffered loss or hardship which has been caused employees or members of the company or organisation.

Competition Law - Known as Antitrust law in the US, regulates fair competition between companies, including the control of monopolies and cartels. Competitive Advantage - A position a business gains over its competitors. Competitor Analysis - Also called Competitive Analysis. A company's marketing strategy which involves assessing the performance of competitors in order to determine their strengths and weaknesses.

Compliance Officer - A corporate official whose job is to ensure that a company is complying with regulations, and that its employees are complying with internal policies and procedures.

Compound Interest - Interest which is calculated on not only the the initial loan, but also on the accumulated interest. Compulsory download - When an organisation has the legal right to force the sale of land, property, etc. Concept - A thought or notion. An idea for a new product, advertising campaign, etc. Concierge - An employee of e. Conciliation - To bring two disputing sides together to discuss the problem with the aim of reaching an agreement. Conditional Sale - A downloading arrangement, usually where the downloader pays in instalments but does not become the legal owner of the goods until the full download price has been paid.

Conference Call - A telephone call which allows three or more people to take part at the same time. Conglomerate - A corporation which consists of several smaller companies with different business activities. Conservator - In law, a guardian or protector appointed by a court to manage the affairs, finances, etc. Consortium - A group of businesses, investors or financial institutions working together on a joint venture.

Constructive Spending - Helping the local economy by downloading home produced goods, holidaying in your own country, etc. Consultant - An expert who is paid by a company, individual, etc. Consumer - An individual who uses goods and services but who may not have been the downloadr. Loans given to consumers by financial institutions for household or personal use. Consumer Debt - Money owed by people in the form of loans from banks or download agreements from retailers, such as 'download now pay later'.

Consumer Panel - A group of selected people, usually a cross-section of a population, whose downloading habits are monitored by an organisation, in order to provide feedback on products, services, etc. Consumer Price - The price which the general public pays for goods and services. A measure of inflation which involves regularly monitoring the change in price for everyday goods and services downloadd by households.

Consumer Protection - Laws which protect consumers against unsafe or defective products, deceptive marketing techniques, dishonest businesses, etc. Consumer Watchdog - An independent organization that protects the rights of individual customers and monitors companies to check for illegal practices. Consumption Tax - Tax paid which is based on the price of services or goods, e. Contango - A situation in which the price of a commodity to be delivered in the future exceeds the immediate delivery price, often due to storage and insurance costs.

Contingency Fee - In law, a fee that is payable to the lawyer out of any damages which have been awarded to the client by a court. There is no payment if the case is unsuccessful. Contingent Liability - This is recorded as a debt on a company's accounts which may or may not be incurred, depending on the outcome of a future event, such as a court case.

Contraband - Goods prohibited by law from being exported or imported. Contract Of Employment - A contract between an employee and an employer which specifies terms and conditions of employment, such as hours to be worked, duties to perform, etc. A legal document which states the terms and conditions, including price, of the sale of an item. Contractor - An individual, company, etc.

Contract Worker - A person who is hired by a company but not as an employee , often through an employment agency, for a specific period of time to work on a particular project. Contra Entry - In accounting, an amount entered which is offset by another entry of the same value, i. Control Account - An account which a company keeps in addition to its official accounts, in order to cross-check balances, etc.

Convene - To gather together for an official or formal meeting. Convention - A large formal meeting of politicians, members, delegates, sales people, etc. Convertible - Refers to a security bonds or shares which can be exchanged for another type of security in the same company. Convertible Currency - Currency which can be quickly and easily converted into other countries currencies.

Conveyancer - A specialist lawyer who is an expert in conveyancing, i. Cookie - On a computer, coded information that an Internet website you have visited sends to your computer which contains personal information, such as identification code, pages visited, etc.

Cooling-Off Period - A period of time after the exchange of contracts, downloading agreements, etc. Cooperative Marketing - Also known as Cooperative Advertising.

When two companies work together to promote and sell each others products. A manufacturer or distributor who supports, and often pays for, a retailers advertising. Copyright - An exclusive legal right to make copies, publish, broadcast or sell a piece of work, such as a book, film, music, picture, etc. Core Earnings - A company's revenue which is earned from its main operations or activities minus expenses, such as financing costs, asset sales, etc. Corporate Advertising - Also called Institutional Advertising.

Advertising that promotes a company's image, rather than marketing its products or services. Corporate Hospitality - Entertainment provided by companies in order to develop good relationships with its employees, customers, other businesses, etc. Corporate Ladder - The order of rank, position, etc. Corporate Raider - A term used for an individual or company who downloads large numbers of shares in other companies, against their wishes, in order to gain a controlling interest in the other companies, or to resell the shares for a large profit.

An obligation of a company to adhere to legal guidelines in order to meet the needs of its employees, shareholders and customers, and also to be concerned about social and environmental issues.

Corporate Veil - A term which refers to the fact that a company's shareholders are not liable for the company's debts, and are immune from lawsuits concerning contracts, etc. Corporation - A large company or a group of companies which is legally authorised to act as a single entity, separate from its owners, with its liabilities for damages, debts, etc.

Corporation Tax - A tax which limited companies and other organisations, such as societies, clubs, associations, etc.

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Correspondence Course - A study course using written correspondence, books, etc. Corruption - Lack of honesty or integrity. Illegal behaviour, such as bribery, by people in positions of authority, e. Cost Accounting - Managerial accounting which calculates, records and controls the operating costs of producing goods or services. Cost-centre - Part of a business or organisation such as a marketing department, or quality assurance department, which is a cost to operations and does not produce external customer revenues or profit through trading.

See Profit-centre, which trades with external customers and is responsible for producing profit. Cost Control - A management process which ensures that departments within a company or organisation do not exceed their budget.

Cost Cutting - Reducing an individual's, company's, etc, expenditure. Cost Effective - Producing a product, offering a service, etc. Cost Leader - A company which has a competitive advantage by producing goods or offering services at a lower cost than its competitors. Cost Of Living - The standard cost of basic necessities which people need to live, such as food, housing and clothes.

A salary supplement which a company pays to employees because of an increase in the cost of living. The cost of providing a service or manufacturing a product, including labour, materials and overheads. Cost Overrun - The amount by which the actual cost of a project, etc. The amount of money an advertiser pays to a website publisher every time a visitor clicks on an advert displayed on the publisher's website which links to the advertisers website. Cottage Industry - A small business in which production of goods or services are based in the home rather than in a factory or on business premises.

Counterbid - To make a higher offer than someone else in a bid to download something. Counterclaim - In a court of law, a claim made against you plaintiff by the person defendant you are making a claim against. Counterpart - A person or position which has a corresponding function in a different organization, country, etc.

The corresponding function naturally is also a counterpart. Also a copy of a legal document. Countersign - To add a second signature, where required, to a document or cheque, in order to make it valid.

Countervailing Duty - An additional tax imposed on certain imported goods which have been produced very cheaply in their country of origin, in order to bring the price of the goods up to the true market price to protect the importing country's producers. Courier - A person who carries and delivers messages, documents, packages, etc. A person employed by a travel company as a tourist guide. Courseware - Computer software designed to be used in teaching or for self-learning.

Covenant - A written promise, sometimes part of a contract, to perform, or not to perform, a particular action. Cover Charge - A fixed fee charged by a nightclub or a restaurant with live entertainment, which covers, or part covers, the cost of musicians, DJs, etc. Cowboy - A dishonest, often unqualified, business person, especially one who overcharges for bad quality work. Not to be confused with the cowboy of top-shelf publications.

Crapola - Items of little importance or poor quality. Crawling Peg - A system of frequently adjusting a country's exchange rate by marginal amounts, because of inflation, etc. Creative Director - A person who usually works in the advertising or entertainment industry and is responsible for planning and managing the creative aspects of an advertising or promotional campaign. Credit - An arrangement in which an item for sale is received by the downloadr and paid for at a later date.

A loan. The positive balance in a bank account. An amount entered in a company's accounts which has been paid by a debtor. Credit Analysis - The process of analysing a company's financial records and assessing its ability to repay a loan, etc. Credit Crunch - Also known as Credit Squeeze.

This usually precedes a recession. A situation in which loans for businesses and individuals are difficult to obtain when a government is trying to control inflation, because of the fear of bankruptcy and unemployment. Credit History - A record of an individual's or company's debt repayment, used by lenders to asses a borrowers ability to repay a loan, mortgage, etc.

Creditor - A person, business, etc. Credit Rationing - When a bank or money lender limits the amount of funds available to borrowers, or interest rates are very high. Credit Rating - Information based on a person's or company's financial history, which determines their ability to repay debts, loans, etc. Lenders use this information when making a decision regarding a loan approval. Credit Repair - The process of helping to improve a person or company's credit rating, sometimes by disputing or correcting credit history discrepancies.

Credit Union - A financial institution, similar to a bank, whose members create the funds from which they can obtain loans at low rates of interest. Crib - Plagiarism. To copy someone else's written work and pass it off as your own. Crisis Management - Actions taken by a company to deal with an unexpected event which threatens to harm the organisation, such as a loss of a major customer, bad publicity, etc.

Criterion - A principal or standard by which other things or people may be compared, or a decision may be based. Critical Mass - The minimum amount of customers, resources, etc. The point at which change occurs e. Cronyism - In business and politics, showing favouritism to friends and associates by giving them jobs or appointments with no regard to their qualifications or abilities.

A guarantee by a group of companies to be responsible for the debts, etc. The group also use the guarantee to raise capital or take out multiple loans. In retailing, the practice of putting related products together on display in order to encourage customers to download several items. Crowdsourcing - Term first coined by Jeff Howe in in Wired magazine. Describes when an organisation delegates a task to a large number of individuals via the Internet, thereby using the general public to do research, make suggestions, solve a problem, etc.

Crown Jewel - The most valuable and profitable asset of a company or business. C-Suite - The Chief Officers or most senior executives in a business or organisation. Cube Farm - An open office which is divided into cubicles. Culpability - Blame or liability for harm or damage to others, from Latin culpa meaning fault. Currency Bloc - A group of countries that use the same currency, for example the Euro.

Current Account - A bank account which can be used to make deposits, withdrawals, cash cheques, pay bill, etc. Current Assets - Also called Liquid Assets. A company's cash or assets which can be converted into cash usually within one year, including shares, inventory, etc. Current Liability - In business, a liability or debt which must be paid within one year from the time of the initial transaction.

Current Ratio - A financial ratio which gives an indication of whether or not a company can pay its short-term debts. Customer - An individual, company, etc. Customer Loyalty - Describes when a customer prefers to download a particular brand or type of product, who prefers a particular shop, or who stays with the same company, such as a bank, insurance company, phone company, etc.

Customer Relations - The relationship a company has with its customers and the way it deals with them. The department in a company which is responsible for dealing with its customers, for example complaints, etc.

Customs Duty - A tax which must be paid on imported, and sometimes exported, goods, to raise a country's revenue and to protect domestic industries from cheaper foreign competition.

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Customs Union - A group of nations which have agreed to promote free trade, for example, not to charge tax on goods which they trade with one another, and to set taxes for nations which are not members of the group.

Cutover - Also known as 'Going Live'. The point in time a company or organisation, etc. Cut-Throat - Ruthless and intense competition. An unprincipled, ruthless person.

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Cyberspace - Term credited to author William Gibson in which describes the imaginary place where e-mails, web pages, etc. Cybersquatting - The illegal activity of downloading and registering a domain name which is a well-known brand or someone's name, with the intent of selling it to its rightful owner in order to make a profit.

The Daily Official List - The daily record setting out the prices of shares that are traded on a stock exchange. Damage Limitation - The process of trying to limit or curtail the amount of damage or loss caused by a particular situation or event.

Dark Net - A term for online private websites and networks concealed from and inaccessible to unauthorised users in which materials are shared, normally illegally and anonymously. Daughter Company - A company that is controlled partly or completely by a holding or parent company. Dawn Raid - A sudden planned download of a large number of a company's shares at the beginning of a days trading on the stock exchange.

Day Player - In the entertainment industry, actors, etc. Deadbeat - A person or company who tries to avoid paying their debts. Dead Cat Bounce - A derogatory term used on the stock exchange to describe a huge decline in the value of a stock, usually a share, which is immediately followed by a temporary rise in price before continuing to fall.

Dear Money - Also known as Tight Money. When money is difficult to borrow, and if a loan is secured then it would be paid back at a very high rate of interest. Debenture - Unsecured certified loan over a long period of time with a fixed rate, based on the trust that payment will be made in the future.

Debriefing - A meeting or interview in which a person or group of people report about a task or mission just completed or attempted.

Debt - Money owed to another person or organisation, such as a loan, mortgage, etc. Debt-Equity Swap - An arrangement between a lender and a debtor, usually a company, in which the lender agrees to reduce the debt in exchange for newly issued shares from the borrower.

Debt Exposure - Money that a lender risks losing if the borrower fails to pay it back.

Decertification - In employment this refers specifically to action taken by workers to disassociate themselves from a trade union which previously represented them. Aside from this the general meaning refers to withdrawal of certification of one sort or another. Decision Consequence Analysis - A process for helping decision makers, usually in the pharmaceutical and petroleum exploration industries, decide where resources such as time, money, etc.

Decision Tree - A diagram which starts with an initial decision, and possible strategies and actions are represented by branches which lead to the final outcome decided upon. Deed Of Partnership - A legal document which sets out how a partnership is to be run, and also the rights of the partners. A Deed Of Partnership is not compulsory but it helps to avoid any misunderstandings or disputes in the future.

Deep Throat - In business, an anonymous source of top secret information. First used in this sense in the reporting of the US Watergate scandal. Deep Web - Also known as the Invisible Web, said to contain about times more information than the generally accessible world-wide web, the Deep Web comprises data held by secure organizations, for example military and government.

De Facto - Latin - Existing in reality or fact, with or without legal right. Defence Document - A document that a company's shareholders receive which explains why an offer to download the company should be rejected. Deficit Financing - When a government borrows money because of a shortage of funds from taxes. This usually results in pushing up interest rates.

Deflation is broadly the opposite of inflation. Delegation - An assignment of responsibility or task, usually by a manager to a subordinate. See delegation. Separately a delegation refers to a deputation, being a group of people appointed or responsible for representing a nation or corporation or other organization to attend talsk or negotiations, etc.

Deleveraging - An attempt by a company to reduce its debts, for example by selling off assets, laying off staff, etc. Demerit Goods - Products or services such as as alcohol, gambling, drugs, prostitution, etc. See Sin Tax. Democracy - Majority rule, by which the biggest proportion of members of a group determine decisions for the whole group. Democracy typically refers to a country's political system, in which government is elected through majority vote.

Demographic Profile - Used in marketing to describe a particular segment of the population, for example social class, age, gender, income, etc. Demographic Segmentation - The process of identifying and dividing consumers into groups according to their race, age, gender, religion, etc.

Demonetize - To officially decide that a particular coin or banknote can no longer be used as currency. Deposition - A sworn statement of evidence by a witness taken outside of the court proceedings before a trial. Deregulate - The reduction or removal of government regulations from an industry or business. Derived Demand - Demand for a service or goods which is created by the demand for another service or goods, such as the demand for steel to make cars.

Desk Jockey - An informal term for someone who spends their working day sitting behind a desk, and who is concerned about administration. Desktop Publishing - Producing printed documents, magazines, books, etc. Didactic - Describes works of literature or art which are intended to be be informative or instructional, especially morally, rather than entertaining.

From the ancient Greek word didaskein, which means to teach. Digerati - People who consider themselves to be experts of the Internet and computer industry. Digital Wallet - Computer software used to store a persons bank account details, name, address, etc. Direct Marketing - The marketing of products, services, etc. Director - A person appointed to oversee and run a company or organisation along with other directors, In the entertainment industry, the person who directs the making of a film, TV program, etc.

Directives - At an official level, directives are instructions, guidelines or orders issued by a governing or regulatory body. They may amount to law. In a less formal way a directive equates to an instruction issued by an executive or manager or organizational department. Direct Overhead - A portion of the overheads, e. Dirty Money - Money made from illegal activities which needs 'laundering' so that it appears to be legitimate.

Disability Discrimination Act - An Act of Parliament passed in Britain in which promotes the civil rights of disabled people and protects them from discrimination in employment, education, renting property, access to transport, etc.

Disburse - To pay out money from a large fund, e. Discount Loan - A loan on which the finance charges and interest is paid before the borrower receives the money. Discretionary Income - The amount of income a person is left with after taxes and living essentials, such as food, housing, etc. Discretionary Order - Permits a broker to download or sell shares on behalf of an investor in order to get the best price. Discriminating Duty - A variable tax levied on goods depending from which country they were imported.

Dispatch Note - Also called Dispatch Advice. A document giving details of goods which have been dispatched or are ready to be dispatched to a customer. Distributable Profit - A company's profits which are available for distribution among shareholders at the end of an accounting period. Distributer - An individual or company who downloads products, usually from manufacturers, and resells them to retail outlets or direct to customers. A wholesaler. Diversification - The act of growing a business by enlarging or varying its range of products, services, investments, etc.

Dividend - A portion of profits paid by a company to its shareholders. Docking Station - A device to which a notebook computer or a laptop can be connected so it can serve as a desktop computer. Document Sharing - Used in video-conferencing. A system which allows people in different places to view and edit the same document at the same time on their computers.

Dog - An informal slang term for an investment which has shown a poor performance. The slang term dog may also refer to other poor-performing elements within a business, for example a product or service within a company range, as in the widely used 'Boston Matrix'. The practice of investing a fixed amount of money at fixed times in particular shares, whatever their price. A higher share price means less shares are downloadd and a lower share price means more shares can be downloadd.

Dolly - In the entertainment industry, a piece of equipment on wheels which allows the camera to move smoothly for long walking shots.

Double - In the film and TV industry, a person who stands in, or is substituted, for a principal actor. Double-Blind - A method of testing a new product, usually medicine, in which neither the people trying the product nor those administering the treatment know who is testing the real product and who has been given a placebo containing none of the product.

Double-dip recession - A recession during which there is a brief period of economic growth, followed by a slide back into recession. Double-dipping - The practice, usually regarded as unethical, of receiving two incomes or benefits from the same source, for example receiving a pension and consultancy income from the same employer.

Double-Entry Bookkeeping - An accounting method which results in balanced ledgers, i. Double Indemnity - A clause in a life insurance policy where the insurance company agrees to pay double the face value of the policy in the event of accidental death. Doula - A birthing or labour coach, from the greek word doule, meaning female slave.

Drayage - The fee charged for, or the process of, transporting goods by lorry or truck. Drip Advertising - An advertising campaign in small amounts over a long period of time to ensure that the public is continually aware of a product or service.

Drum-Buffer-Rope - A method, usually in manufacturing, which ensures an efficient flow of work in a production process by taking into consideration any possible delays or problems which may occur.

Duopoly - Two companies, or a situation, in which both companies control a particular industry. Dutch Auction - A type of auction which opens with a high asking price which is then lowered until someone accepts the auctioneers price, or until the sellers reserve price has been reached.

Dystopia - The opposite of Utopia, a society in which conditions are characterised by human misery, depirvation, squalor, disease, etc. Earn-Out - An arrangement in which an extra future conditional payment is made to the seller of a business in addition to the original price, based upon certain criteria being met.

Easterlin Paradox - A theory that beyond satisfaction of basic needs, increasing wealth of a country does not produce increasing happiness, suggested by US professor of economics Richard Easterlin based on his research published in Easy Monetary Policy - A policy which enables the public to borrow money easily, at low interest rates, in order to expand the economy by investing the money in business activities.This is a report and opinion, by an independent person or firm, on an organisation's financial records.

Brainstorming - Problem solving in small groups, contributing ideas and developing creativity. Doula - A birthing or labour coach, from the greek word doule, meaning female slave. Button Ad - A small advertisement on a website, typically measuring x 90 pixels. Assets - Anything of value which is owned by an individual, company, organisation, etc. Ad Rotation - Describes the rotation of advertisements on a web page - each time a user clicks on a different page or returns to a page they've viewed previously in the same session, a different advert appears on the screen.

Base 2 - Also known as the binary system, which is the basis of computer logic. Callipygian is pronounced 'Kallipijian' with the emphasis on the 'pij' syllable.