SMALL BUSINESS DICTIONARY
The Yahoo Small Business Dictionary defines, explains, and cross-references more than 1,800 key small business words, phrases, acronyms, and concepts, covering topics including small business finance, management, sales, startup, exit strategy, and growth. To use the dictionary, type a word in the search box or click a letter to browse the listings alphabetically.
Small Business Dictionary terms starting with A
- ABO
- AMEX
- APY
- Abandonment
- Absolute advantage
- Absolute priority
- Accelerated cost recovery system (ACRS)
- Accelerated depreciation
- Account Ad Valorem Duty
- Account reconciliation
- Accountant's opinion
- Accounting insolvency
- Accounts payable
- Accounts receivable financing
- Accredited investor
- Accrual Accounting Convention
- Accrued benefits
- Accumulated profits tax
- Acid test ratio
- Acquiree
- Acquisition
- Acquisition of assets
- Active income
- Adequacy of coverage
- Adjustable-rate mortgage (ARM)
- Adjusted gross income (AGI)
- Advance
- Adverse opinion
- Advising bank
- Affiliated corporation
- After-tax profit margin
- Agency problem
- Aggregation
- Agreement corporation
- Alien corporation
- Allocation-of-income rules
- American option
- American-style option
- Amortization factor
- Announcement date
- Annual effective yield
- Annual meeting
- Annual percentage yield (APY)
- Annual report
- Antigreenmail
- Appreciation
- Articles of incorporation
- Asset-based financing
- Asset play
- Asset value
- Assets-in-place
- Assignment
- Audit
- Auditor's certificate
- Authorized shares
- Automatic investment program
- Availability float
- Average age of accounts receivable
- Average cost of capital
- Average life
- Avoided cost
- ACRS
- APR
- ARM
- Ability to pay
- Absolute Physical Life
- Abusive tax shelter
- Acceleration clause
- Account
- Account balance
- Account statement
- Accounting earnings
- Accounting liquidity
- Accounts receivable
- Accounts receivable turnover
- Accreting Swap
- Accrual basis
- Accumulated Benefit Obligation (ABO)
- Accumulation
- Acquired surplus
- Acquirer
- Acquisition cost
- Acquisition of stock
- Ad valorem tax
- Adjustable rate
- Adjusted basis
- Administrative pricing rules
- Advance funded pension plan
- Adverse selection
- Affiliate
- Affiliated person
- After-tax real rate of return
- Agent
- Aging schedule
- Air Freight Consolidator
- All Risk Insurance
- Alternative Minimum Tax (AMT)
- American Stock Exchange (AMEX)
- Amortization
- Angels
- Annual basis
- Annual exclusion
- Annual percentage rate (APR)
- Annual rate of return
- Anticipation
- Antitrust laws
- Appropriation request
- Asset
- Asset/equity ratio
- Asset turnover
- Assets
- Assets requirements
- At risk
- Audit trail
- Auditor's report
- Automated Export System
- Automatic stay
- Available cash flow
- Average collection period, or days' receivables
- Average daily balance
- Average tax rate
Glossary provided by Campbell R. Harvey, Professor of Finance at Duke University.
Copyright © 2006, Campbell R. Harvey. All worldwide rights reserved. Do not reproduce without explicit permission.