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absorption rate

absorption rate   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
238 words
Illustration(s):
1

The rate or rates calculated in an *absorption costing system in advance of an accounting period for the purpose of charging the ...

absorption rate

absorption rate   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
238 words
Illustration(s):
1

The rate or rates calculated in an *absorption costing system in advance of an accounting period for the purpose of charging the ...

Accelerated Cost Recovery System

Accelerated Cost Recovery System (USA)   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
87 words
Illustration(s):
1

The depreciation schedules established for tax purposes by the Economic Recovery Act of 1981 and subsequently modified by the Tax

accounting equation

accounting equation   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
87 words
Illustration(s):
1
The formula underlying a *balance sheet; it can be expressed as: assets=liabilities+capital. An increase or decrease in the total assets of a concern must be ... More
add-on interest rate

add-on interest rate (USA)   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
84 words
Illustration(s):
2

A method of calculating interest on amortizing loans, usually used with consumer credit, where the simple interest is calculated on

adjusted certificate of deposit rate

adjusted certificate of deposit rate (Banks; USA)   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
82 words
Illustration(s):
2

A method of pricing loans based on the rate for certificates of deposit (CD) and adjusting to reflect

adoption of innovations

adoption of innovations   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
224 words
Illustration(s):
1
It has been suggested that those consumers who eventually accept an innovation can fall into the five groups shown in the diagram. Understanding each of these groups should help a company ... More
alpha coefficient

alpha coefficient   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018
Subject:
Social sciences, Business and Management, Economics
Length:
112 words
Illustration(s):
1

A measure of the return on a share compared to the expected return on shares with a similar *beta coefficient...

annual equivalent

annual equivalent   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
145 words
Illustration(s):
4

The yield on a bond that pays interest more than once a year, presented as an annual figure. Used, for

annuity

annuity   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
212 words
Illustration(s):
2

1 A fixed set of cash flows for a given period featuring the same periodic cash flow and the same

Ansoff matrix

Ansoff matrix   Quick reference

A Dictionary of Marketing (4 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
373 words
Illustration(s):
1

A model for analysing the approach to product-market growth strategies developed in 1965 by H Igor Ansoff in his book ...

area chart

area chart   Quick reference

A Dictionary of Business Research Methods

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
85 words
Illustration(s):
1

A method of graphically representing *data in which the area below the line that joins the *data plots...

arithmetic average

arithmetic average   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
32 words
Illustration(s):
1

The average of a set of numbers obtained by adding the numbers together and dividing by the number of observations:

arithmetic mean

arithmetic mean   Quick reference

A Dictionary of Business Research Methods

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
143 words
Illustration(s):
1

Commonly termed ‘the average’ it is a *descriptive statistic that is the most familiar and most commonly used *...

ascending tops

ascending tops   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
67 words
Illustration(s):
1

A bullish chart analysis pattern where each succeeding peak is higher than the previous one and where a resistance line

at the market

at the market   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
27 words
Illustration(s):
1

Instruction to transact at the prevailing market price, whatever it is.

attitude

attitude   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
94 words
Illustration(s):
1

The way in which a person views and evaluates something or someone. Attitudes determine whether people like or dislike things—and therefore how they behave towards them....

back-to-back loan

back-to-back loan   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
112 words
Illustration(s):
1

One of two loans in different currencies but initially with the same value and maturity where party A lends to

balanced-budget multiplier

balanced-budget multiplier   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018
Subject:
Social sciences, Business and Management, Economics
Length:
175 words
Illustration(s):
1
The effect on the gross national product caused by a change in government expenditure that has been offset by an equal change in taxation. For example, an increase in government spending ... More
bank discount basis

bank discount basis   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Business and Management, Economics
Length:
141 words
Illustration(s):
1

The annualized simple interest rate based on the par value of the security. It is the method used to quote

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