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Commerce
Definitions
List of Commerce Definitions
pro forma invoice
An abridged or estimated invoice sent by a seller to a buyer in advance of a shipment or delivery of goods. It notes the kind and quantity of goods, their ...
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accounting concepts
Rules of accounting that should be followed in preparation of all accounts and financial statements. The four fundamental concepts are (1) Accruals concept: ...
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private limited company
A type of company that offers limited liability, or legal protection for its shareholders but that places certain restrictions on its ownership. These ...
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letter of credit (L/C)
bank
multinational corporation (MNC)
law of diminishing returns
franchising
cost and freight (C&F;)
cash against documents (CAD)
equity capital
financial management
expenditure
economy
inflation
net present value (NPV)
freight forwarder
in transit
international business
profit
letter of indemnity
accounts receivable (A/R)
venture capital
importer of record
securities
sales forecast
purchasing
horizontal integration
trade reference
shell company
profitability
added value
capacity
operating budget
domicile
manifest
wholesale price
transaction
letter of intent (LOI)
endorsement
cash inflow
shareholder
documents against payment (D/P)
pro rata
costing
price point
waybill
investment
INCOTERMS
credit policy
financial institution
change
credit card
capital market
merger
negative cash flow
economic institutions
net income
holdback
non-depository financial institution
bank draft
gross income
debt factoring
pricing
exponential growth
credit terms
tangible benefits
distribution cost
facility
positive cash flow
indirect cost
balance carried forward
freight cost
dumping
capital resource
service
consumer loan
financial planning
private company
pledge
credit
account statement
bid bond
market interest rate
financial system
equitable mortgage
fixtures
electronic commerce (E-Commerce)
accounts payable (A/P)
operating liabilities
real estate
non-recurring cost
CFS/CY
interest bearing
loan
financial expense
ratio
debit card
factoring
guarantor
internal rate of return (IRR)
operating cost
idle time
quote
financial performance
documentary credit
joint account
venture capitalist
cross-default clause
wealth
cost recovery
development cost
runoff
revolving loan
plastic money
trading account
credit control
Wal-Mart
book of business
indemnity principle
average net receivables
pro forma statement
accrued expenses
electronic business (E-Business)
capital commitment
back to back letter of credit (L/C)
financial close
value date
pre-opening expenses
net value
account
house bill of lading (B/L)
user ID
customs broker
overdue
capital reserve
information services
capital adequacy
external stakeholder
broker
demand loan
investment holding company
correspondent bank
conglomerate
revenue income
capital allowance
exclusive right to sell listing
credit account
subscription shares
tangible asset
economic multiplier
virtual bank
tax basis
debt investment
mate's receipt
capital project
indirect exports
accruals
discounted cash-flow (DCF)
payee
voided check
operating activities
financial intermediary
forward integration
stock market
exclusive license
economic power
obsolescence
increasing opportunity cost
customs invoice
fidelity bond
customs
current asset
negotiable bill of lading (B/L)
personal guarantee
escrow account
routing number
planned investment
fiduciary relationship
forensic audit
net accounts receivable
trading profit
discount loan
public company
mark down
shipped on board bill of lading (B/L)
installment buying
peak season
normal profit
tax planning
net income margin
creditor
interim dividend
input tax
commercial paper
foreign exchange (Forex or FX)
trust receipt
purchaser
confirmed irrevocable letter of credit (L/C)
cost of money
consignment stock
marketable security
convenience goods
bill-to party
convertible loan
voluntary exchange
institutional investors
direct exporting
account type
trade sale
cash flow management
partial shipment
written down value (WDV)
control account
non-monetary asset
installment loan
tender of payment
foreign exchange rate
pension fund
gross profit
current assets turnover
sale and leaseback
negotiable certificate of deposit (CD)
multimodal bill of lading (B/L)
capital funds
subscriber
purchase specification
economic impact
revenue recognition principle
doctrine of reasonable expectations
economic integration
non-negotiable instrument
transaction value
import restrictions
export subsidy
account payee only
escalation rate
liquidity risk
market rate
tax liability
statement of owners' equity
senior partner
non-accrual loan
floating rate bond
balance
long term debt
tax regimen
fixed exchange rate
balancing the books
intermediation
due
issuer
inventory variance
marshalling of assets
accounting period
payment
stock index
bank charge
financial impact
confirming bank
Craigslist
unit of account
trade credit
contingent payment
capital expenditure to sales ratio
inventory value
return on capital (ROC)
general services
personal finance
net realizable value of accounts receivable
through bill of lading (B/L)
fiduciary
nominal account
lending institution
no par value (NPV) share
accrued interest
corporate debt
sweep account
deposit account
general partnership
gone concern
information asymmetry
remitting bank
cap
bankable
electronic marketplace
staged payments
increasing return to scale
charge
customs value
merchant bank
contra account
countervailing duty
average rate of return
source document
deed of trust
recourse
government securities
liquidity trap
ATM card
legal tender
free alongside ship (FAS)
conduit
profit margin
incidental fee
equity offering
voucher check
escalation
general revenue
commercial loan
revaluation reserve
external financing
lapping
profit center
consumer spending
internal financing
average fixed assets
creative accounting
corkage
fund
average age of receivables
lender
proprietary accounts
trust company
current purchasing power (CPP)
unearned revenue
tender offer
entrepot
foreign currency translation gain/loss
at par
cash turnover ratio
tax benefit rule
modified accrual basis accounting
generally accepted accounting principles (GAAP)
full time equivalent (FTE)
The ratio of the total number of paid hours during a period (part time, full time, contracted) by the number of working hours in that period Mondays through ...
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feasibility study
An analysis and evaluation of a proposed project to determine if it (1) is technically feasible, (2) is feasible within the estimated cost, and (3) will be ...
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consignee
A party (usually a buyer) named by the consignor (usually a seller) in transportation documents as the party to whose order a consignment will be delivered at ...
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invoice
management accounting
bill of exchange (BOE)
bill of lading (B/L)
forecasting
income tax
asset
pro forma
stock exchange
company
negotiation
operating expenses
trust account
free trade agreement
customs duty
ex works
management accounts
bank reconciliation
SWIFT code
labor
economic environment
financial leverage
delivery note
commerce
sales revenue
treasury bill (T-bill)
ownership
fixed asset
consumer price index (CPI)
average total assets
freight
administrative cost
exchange rate
startup
depreciation
purchase requisition
repo rate
return on investment (ROI)
liability
sunk cost
capital expenditure (CAPEX)
electronic banking
capital investment
tender
national debt
security
cash flow forecast
financial controls
check clearing
principal
industrial goods
requisition
consulting
limited liability
deed of assignment
cost, insurance, freight (CIF)
to order bill of lading (B/L)
contribution
import substitution
financial position
bank reference
consignor
joint venture (JV)
indirect tax
direct cost
lieu days
shipping documents
listed company
margin
customs union
monetary
exclusive distribution
accounts
debit note
annual fee
law of diminishing marginal utility
payroll deduction
drawer
offset
commercial invoice
price breakdown
accountant
deferred payment letter of credit (L/C)
impact
shipper
coverage ratio
economic forces
IOU
capital inflow
outstanding debt
personal loan
fiscal policy
packing list
goodwill
economic indicators
due date
capital goods
financial year
personal income tax
financial markets
issued share capital
licensing agreement
disclaimer of opinion
financial ratios
loan proceeds
analyst
reserves
net fixed assets
operational performance
nationalization
money multiplier
elastic demand
activity based costing (ABC)
contract of sale
fair market value (FMV)
non-negotiable
natural rate of unemployment
presentation
trade discount
free market
negotiable instrument
loss
funding
borrowing
delivery terms
estoppel
repo
strategic partner
development bank
cashier
organic growth
retention bond
export declaration
dormant account
lease term
carriage paid to (CPT)
owners' equity
draft
importer
full container load (FCL)
insolvency
financial commitment
capital stock
accounts payable aging
resource plan
capital intensity
risk classification
corporate banking
overapplied overhead
concessionaire
management company
limited partnership
foreign exchange market
inventory days
capitalization (cap)
floating exchange rate
capital intensive
promissory note
wholesale banking
mercantile law
cost advantage
undivided interest
merchant
par value
accounts receivable (A/R) to sales ratio
check stub
errors and omissions excepted (E&OE;)
mode of payment
charge account
days accounts payable (Days A/P)
debit balance
fiscal
validity
net cash-flow
financing
liquidator
charterparty bill of lading (B/L)
deconsolidation
float
downstream industries
free on truck
commitment letter
irrevocable letter of credit (L/C)
economic life
recovery
account number
consumer lending
economic cycle
total revenue
proceeds
financial analysis
trade allowance
payment system
current account
common stock
crossed check
self-financing
letter of application
encumbered asset
deposit
contingent liability
creditworthiness
export promotion
loan term
fictitious asset
tax certificate
notes payable
spread
debt security
economic dynamics
tangible
days working capital
auditee
demographic segmentation
upside
loan commitment
earmark
collateral assignment
bond indenture
money market
full cost pricing
estoppel certificate
direct investment
net return
quoted company
statement
syndication cost
hard cost
relevant cash flow
credit rating
founders' shares
gross receipts
tenor
foreign exchange earnings
capital item
teller
bankruptcy
red clause letter of credit (L/C)
Pareto principle
monetary system
unit
sovereign risk
negative pledge
expense report
said to contain (STC)
reserve requirements
tax avoidance
good standing
Wall Street
monetary unit
depreciation expense
Forbes
letter of agreement
ultimate consignee
fixed charge
concentration risk
cashier's check
bad debt
received for shipment bill of lading (B/L)
non-negotiable bill of lading (B/L)
drawee bank
shareholders equity
shareholder funds
investment project
jointly and severally
share subscription
central bank
lender of last resort
cash before delivery (CBD)
cross-collateral clause
statement of sources and application of funds
perfected security interest
impact analysis
pooled investment vehicle (PIV)
in real terms
escrow agreement
amortized loan
finance charges
non-disturbance agreement
online banking
declared value for carriage
foreign currency
depository institution
single payment loan
fee simple absolute in possession
fact sheet
tax deduction
mortgage payable
not negotiable
short term loan
import license
value added statement
limited liability company (LLC)
accrual concept
risk quantification
depreciation rate
information memorandum
solvent
peak period
nominal share capital
accounting equation
transfer
core CPI
currency
hypothecation
merchandise
commodity exchange
scripless
electronic payment system
price/earnings (P/E) multiple
freight ton
floating charge
current liabilities to net worth ratio
drawback
joint stock company
taxable income
export import bank (EXIM bank)
negotiability
escalation clause
operating efficiency
profit multiple
capital reduction
product cost
export credit guarantee
bonus issue
minimum wage
subordinated debt
loan application
unfair competition
labor hour
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revenue
The income generated from sale of goods or services, or any other use of capital or assets, associated with the main operations of an organization before any ...
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retailer
A business or person that sells goods to the consumer, as opposed to a wholesaler or supplier, who normally sell their goods to another business.
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net 30
A specific type of trade credit where the payment is due in full 30 days after the item is purchased. Businesses will often offer a discount with this ...
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credit note
mortgage
purchase order
free on board (FOB)
net price
consignment sale
immediate family
cost
overdraft
CFS/CFS
payment terms
goods
public limited company
share
equity investment
landed cost
income
performance bond
drawdown
cost accounting
money
stale check
offshore company
dividend
retained earnings
variable cost
cash flow statement
interest
financial accounting
lease
ex factory
intermediary
financial statement
non-circumvention, non-disclosure (NCND) agreement
transfer payment
remittance
balance sheet
hire-purchase
monetary policy
stockholder
cost control
liquid asset
intangible asset
bank statement
cost benefit analysis (CBA)
startup costs
income statement
usance letter of credit (L/C)
diversification
fill rate
savings
public finance
free market economy
general environment
discount rate
back to back
amortization
substitution effect
money laundering
line item budget
accounting system
tax abatement
share premium
direct tax
exposure
liquidation
cost effectiveness
financial instrument
SWIFT
holder in due course
zero based budgeting (ZBB)
collateral
naive forecasting
furniture, fixtures, and equipment (FF&E;)
collection
check endorsement
country of origin
leasehold improvements
debt
unlimited liability
performance of contract
cess
imprest amount
capital lease
consignment note
scrip dividend
interest rate
documents against acceptance (D/A)
informal economy
amortized cost
cash basis accounting
automated teller machine (ATM)
leasehold interest
banker's lien
standards
debenture
efficient market
financial risk
revolving letter of credit (L/C)
sales order
equity instrument
free trade
sole proprietorship
consolidation
days accounts receivable (Days A/R)
contra deal
accounting policies
free trade zone (FTZ)
profitability ratios
restructured loan
final accounts
commitment
loan capital
lump sum payment
first-in, first-out (FIFO)
cash
counter guarantee
cash outflow
delinquency
economic infrastructure
accounting cost
recurring cost
prime lending rate
goods receipt
physical capital
financial asset
discretionary accrual
average daily balance (ADB)
face amount
issue date
trade terms
stock
indemnity
tax return
returned check
conglomerate diversification
disclosure
bailment
incremental borrowing rate
nominee company
dealer
industry attractiveness
financial services
minority shareholder
goods in transit
credit risk
financial covenants
operating income
composite rate
going-concern principle
inventory turnover
letter of award
forbearance
institutional market
operating asset
simple interest
actual cost
market coverage
order
rack jobbers
nominee shareholder
member
mobility of capital
non-exclusive license
company name
customs declaration
authorized share capital
CAMELS rating
outstanding shares
fiduciary account
business tax
hidden cost
sundry debtors
contract for service
debt capacity
internal sources of financing
tax evasion
letter of authorization
trading as (T/A)
lock-in period
general and administrative expense (G&A;)
term loan
component depreciation
blank endorsement
financial break-even point
private equity
troubled debt restructuring
tax haven
self-funding
preauthorized payment
intercompany transaction
direct debit payment
demand draft
findings, conclusions, and recommendations (FCR)
customs entry
standing order
surety
dual distribution
finance company
establishment
disintermediation
financial report
delivery time
funds
hyperinflation
interim report
investment portfolio
legal reserves
straight bill of lading (B/L)
proxy indicator
cash collateral account
document of title
money supply
exchange
flat rate
free in liner out (FILO)
man-month
accrued tax
retail banking
comfort letter
deposit insurance
shelf company
bill
accounting cycle
sole proprietor
build, own, operate, transfer (BOOT)
avalized draft
cash register
dishonored check
advising bank
checking account
takeover
strategic investor
non-diversifiable risk
delivery
receipt
rights issue
administrative control system
lien
MasterCard
service charge
standard price
supplier credit
revenue center
primary account number (PAN)
economic rate of return (ERR)
interest in arrears
economic benefit
time horizon
hybrid business
discounting
non tariff barrier (NTB)
angel investor
net profit
open credit
documentation
derivative security
debt forgiveness
discounting of bill
market approach
inflation premium
straight line amortization
financial capital
operating lease
undischarged bankrupt
financial model
treasury bond (T-bond)
title deed
leading indicators
microcredit
divestiture
forty-foot equivalent unit (FEU)
monetary union
house air waybill
equity contribution
commercial law
withholding tax
responsibility accounting
without recourse
noncash transaction
called up share capital
structural inflation
bankers' acceptance
back-loaded
industrial property
forced sale value
offshore banking unit (OBU)
shopping
operating performance ratio
issuing bank
cash collateral
co-maker
registered capital
price cap
financial structure
borrower
minimum cash balance
commercial bank
subscribed capital
delivery schedule
ramen profitable
liquidated debt
inventory to cost of sales ratio
receivable
average working capital
operating leverage
opening balance sheet
several liability
excess return
payment against documents
fiscal period
transitory account
refund
present value (PV)
EOM dating
offshore financial center (OFC)
net sales
lateral integration
commitment fee
last in, first out (LIFO)
bank note
switched bill of lading (B/L)
fixed deposit
investment bank
replacement cost method
redeemable debenture
down payment
investment proposal
inflation accounting
accounting reports