The 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.

A document used as a receipt from the carrier to shipper that covers the transport of goods overland. It also acts as a contract of carriage.

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.