A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
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V
W
X
Y
Z
A
Accelerated payment
Accelerated payment occurs when a borrower speeds up...
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Accounting Standards for Private Enterprises (ASPE)
The Accounting Standards for Private Enterprises (ASPE) are accounting...
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Accounts payable
Accounts payable refers to the money a company owes its suppliers...
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Accounts receivable
Accounts receivable refers to the money a company’s customers owe for goods...
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Accrual cash accounting
Accrual- and cash-based accounting are two different methods that...
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Accrued expenses
Accrued expenses are those incurred for which...
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Acid-test ratio
The acid-test ratio compares a company’s “quick assets”...
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Administration expenses
Administration expenses are the costs of paying wages...
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Advisory board
An advisory board is a group of people chosen to give expert...
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Amortization expenses
Amortization expenses account for the cost of long-term assets...
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Amortization period
The amortization period is the total length of time it takes a company...
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Angel investor
An angel investor is a wealthy person who invests his or her own money...
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Asset-backed securities
When investors invest in companies, they are issued a “security”...
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Asset-based lending
Asset-based lending occurs when a loan is granted primarily...
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Assets
The term “assets” refers to everything a company owns. They are the economic resources...
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Audited, accountant-reviewed and notice-to-reader financial statements
Audited, accountant-reviewed and notice-to-reader are three types...
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Average collection period (receivables turnover)
The average collection period is the average number of days...
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B
Balance sheet
A balance sheet summarizes a company's assets, liabilities and...
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Balloon payment loan
With a balloon payment loan, the final payment includes...
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Bank debt
Bank debt is a business takes on by borrowing money from its bank...
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Bank operating loan
A bank operating loan (also called a line of credit) is a short-term, flexible loan that a business...
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Bankruptcy
Bankruptcy is a legal proceeding that occurs when the owner...
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Barriers to trade
A barrier to trade is anything that makes it harder to trade...
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Blended payment
Blended payments are a way of repaying a loan that sets...
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Board of directors
board of directors is a group of people who represent the...
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Bonded warehouse
A bonded warehouse is a warehouse operated by a private company in a foreign country...
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Borrower
A borrower is a person or business that receives money...
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Break-even point
The break-even point is achieved when a company’s ...
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Bridge capital
Bridge capital is temporary funding that helps a business ...
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Business accelerator
A business accelerator is a program that gives developing...
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Business incubator
A business incubator is a program that gives very early...
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Business plan
A business plan is a document that outlines a company’s...
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C
Canada-Europe Trade Agreement (CETA)
The Canada-Europe Trade Agreement (CETA) is Canada’s...
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Capital cost allowance (CCA)
Capital cost allowance (CCA) is the amount of amortization...
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Capital structure
Capital structure is the mix of debt and equity on a company’s...
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Cash
Cash is the amount of actual money a business has at its...
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Cash flow
Cash flow measures how much cash a company takes...
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Collateral
Collateral refers to the different kinds of assets that borrowers...
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Commercial letter of credit
A commercial letter of credit (CLC) is a bank-issued document...
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Commercial mortgage
A commercial mortgage is a loan given to a...
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Commodities
A commodity is any good or service that is interchangeable...
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Common shares
Common shares are issued to business owners and other...
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Competitive advantage
A competitive advantage is anything that gives a company...
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Competitive forces
Competitive forces are the factors and variables that threaten a company’s profitability...
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Content Marketing
Content marketing is an online marketing strategy that...
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Content syndication
With content syndication, companies post or promote their own blogs, articles, videos...
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Contract employment
Contract employment involves hiring a person for a specific...
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Contributed surplus
Contributed surplus is the accounting term used whenever...
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Controlling interest
A shareholder has controlling interest in a business when...
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Conversion rate
Conversion rate is the percentage of visitors to a company’s...
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Convertible debt
With convertible debt, a business borrows money from...
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Copyright
In general, copyright means the sole right to produce or reproduce a work...
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Corporate governance
Corporate governance is the practice of ensuring a corporation...
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Corporate social responsibility
Corporate social responsibility (CSR) is a company’s commitment...
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Corporation
A corporation is a legally established business that can...
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Cost advantage
A company has a cost advantage when it can produce a...
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Cost of capital
A company’s cost of capital is the cost of all its debt (borrowed money) plus the cost...
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Cost of goods sold (COGS)
The cost of goods sold (COGS) is the sum of all direct costs associated with manufacturing a product...
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Cost of sales (COS)
Cost of sales (COS) indicates how much a retail or wholesale business spends on the products it...
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Covenants
Covenants are promises that borrowers make to lenders as part of their loan agreements...
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Cover letter
The cover letter introduces a company’s financial statements...
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Credit card debt
Credit card debt is money a company owes for purchases made by credit card...
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Credit insurance
Credit insurance guarantees a lender will be repaid if a borrower...
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Crowdfunding
Crowdfunding is a way for companies to raise money by...
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Currency hedging
Currency hedging helps businesses protect themselves...
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Current assets
Current assets (also called short-term assets) are assets a business uses, replaces…
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Current liabilities (short-term liabilities)
Current liabilities (also called short-term liabilities) are debts...
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Current portion of long-term debt (CPLTD)
The current portion of long-term debt (CPLTD) is the amount...
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Current ratio
Current ratio compares a company’s current assets to its current liabilities...
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Customs
Customs authorities (agencies) control the flow of goods...
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Customs Union
A customs union is an agreement between two or more...
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D
Debenture
A debenture is a marketable security (a type of investment)...
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Debt service coverage ratio
The debt service coverage ratio measures a company’s...
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Debt-to-equity ratio
The debt-to-equity ratio shows how much of a company...
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Debt-to-total assets ratio (debt-to-total capital ratio)
The debt-to-total-assets ratio shows how much of a business...
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Default
In the relationship between a borrower and a lender, default means one or more of the...
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Demand loan
A demand loan is a loan that a lender can require to be...
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Depreciation
Depreciation is a way to calculate the reduction in value of an...
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Developed country
A developed country—also called an industrialized country...
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Developing country
A developing country—also called a less developed country...
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Differentiation
Differentiation occurs when a company, product or service...
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Direct costs
Direct costs are the expenses a business incurs directly to make a product or service, or buy a…
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Direct marketing
Direct marketing is any marketing activity that communicates directly with a potential customer...
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Diversification
Diversification is a strategy companies and investors use to ensure they are not dependent on a single...
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Dividend payout ratio
The dividend payout ratio shows how much of a company’s earnings after tax (EAT) are paid to...
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Dividends
Companies pay dividends to shareholders in return for using their capital. Dividends are paid out of...
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Duty
A duty is an import fee (tariff) charged on goods entering a country, as specified in the country's...
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E
Early-stage investing
Early-stage investing funds the first three stages of a company’s development. It is divided into...
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Earnings after tax (EAT)
Earnings after tax (EAT) is the measure of a company’s net profitability. It is calculated by subtracting...
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Earnings before interest and taxes (EBIT)
Earnings before interest and taxes (EBIT) indicate how effectively a company generates earnings...
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Earnings before tax (EBT)
Earnings before tax (EBT) measures a company’s profitability before income taxes are factored...
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Earnings per common share
Earnings per common share (EPS) is a measure of profitability that shows how much of a...
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EBITDA
Earnings before interest, taxes, depreciation and amortization (EBITDA) is the primary calculation...
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E-commerce
E-commerce (electronic commerce) is the process of buying, selling or exchanging products and...
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Economic environment
The term economic environment refers to all the external economic factors that influence buying...
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Economic union
An economic union is an agreement between two or more nations to allow goods, services, money...
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Efficiency, effectiveness and flexibility
The terms “efficiency,” “effectiveness” and “flexibility” are used to describe the way a company operates...
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Emerging markets
An emerging market (sometimes also called a developing economy) is a country with a...
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Employee buyout
An employee buyout occurs when employees purchase the company they work for. To do so, they...
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Employee coaching
Employee coaching for performance happens when a manager helps an employee achieve his or...
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Enterprise resource planning software
Companies use enterprise resource planning (ERP) software to manage the various aspects of their...
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Equipment
Equipment is a long-term asset that benefits a business over several years of use. Computers, trucks...
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Equity dilution
Further, their share of the company’s profits is also diluted. This happens because the total number...
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Equity financing
When companies sell shares to investors to raise capital, it is called equity financing. The benefit of...
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Exchange rate
An exchange rate indicates how much it costs to buy units of one currency using a different currency...
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Exit
An exit occurs when an investor sells part or all of his or her ownership. In a healthy or growing...
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Export plan
An export plan outlines how a company will establish or grow its business internationally, and...
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Exports / Exporting
Selling goods and services to buyers in another country is called exporting. To ensure they follow...
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F
Financial statements
Financial statements are a set of documents showing a company’s current financial status...
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Fiscal year end
The fiscal year end is the date on which a company finishes a 12-month business cycle. Most companies’...
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Fixed costs
Fixed costs are costs that do not change when sales or production volumes increase or decrease...
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Fixed-rate (term) loan
In a fixed-rate loan (also called a term loan), the interest rate stays the same for the loan’s entire term...
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Floating-rate loan
In a floating-rate loan (also called a variable-rate loan), the interest rate varies over the term of the loan...
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Foreign market
Foreign markets are any markets outside of a company’s own country.Selling in foreign markets...
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Foreign sales agent
A foreign sales agent represents a business in a market outside of its home country (i.e., a foreign market)...
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Franchise
With a franchise, a company licences its processes, intellectual property (e.g., trademarks), trade...
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Free Trade Agreement (FTA)
A free trade agreement (FTA) is a treaty between two or more countries to facilitate trade and eliminate...
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Free trade zone
A free trade zone is any location where goods can be shipped, handled, manufactured, reconfigured...
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G
General expenses
General expenses are the costs a business incurs as part of its daily operations, separate from...
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General partnership
A general partnership is a business established by two or more owners. It is one of three ways of...
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Global business
A global business is a company that operates facilities (such as factories and distribution centres)...
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Global strategy
A global strategy is a plan to help a company grow from an international business (which sells...
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Global supply chain
A global supply chain covers all the steps involved in manufacturing and delivering a product or service...
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Global value chain
Global value chain refers to five interrelated activities, taking place in more than one country, that...
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Globalization
Globalization is a process of increasing social and economic integration among countries around...
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Goodwill
Goodwill refers to the value a company gets from its brand, customer base and reputation associated...
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Gross domestic product
Gross domestic product (GDP) is a broad measure of a country’s economic activity based on the...
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Gross margin
Gross margin is the amount of money a company has left after subtracting all direct costs of producing...
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Gross profit margin ratio
The gross profit margin ratio shows the percentage of sales revenue a company keeps after it covers...
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Guerrilla marketing
Guerrilla marketing refers to unconventional approaches to promote products or...
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H
Hedging
Companies use hedging to minimize the impact of potentially negative financial events on their...
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HS Code
HS codes are developed by the World Customs Organization (WCO). They identify product...
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I
Import
An import is a good, product or service brought into a country from another country. The person...
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Inbound marketing
Inbound marketing is a marketing strategy designed to generate interest in a company’s products or...
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Income statement
An income statement (also called a profit-and-loss statement) shows the profitability of a business...
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Income tax
Governments collect income tax on the profit earned by businesses in their territory — whether those...
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Indirect costs
Indirect costs are the costs of running a business and going to market with a product or...
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Industrial design
Industrial designs are about how things look. Industrial design registrations protect a new or original...
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Information technology
Information technology (IT) refers to a company’s networks, hardware, software and data storage...
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Initial public offering (IPO)
An initial public offering (IPO) refers to the first time a company sells shares publicly. It is a form of...
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Insolvent
A business is insolvent when it has both a negative debt service coverage ratio...
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Intellectual property (IP)
Intellectual property (IP) is anything created by human minds: Inventions, literary and artistic works...
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Interest
Interest is the fee a business pays a lender (creditor) to borrow money. Interest payments are usually...
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Interest-only loan
With an interest-only loan, the borrower’s regular payments include only interest, not the principal...
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International business
An international business is one that sells products or services in other countries but operates facilities...
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International certification standards
An international certification standard outlines the requirements and specifications a product,...
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International commercial terms
International commercial terms (Incoterms) are rules and standards for commercial transactions...
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International Financial Reporting Standards (IFRS)
International Financial Reporting Standards (IFRS) are the rules, standards and procedures accountants...
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International market
An international market is any market outside a company’s home country—which is its...
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International trade
International trade is the exchange of goods or services between countries. Free trade agreements...
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International trade show
An international trade show is an event where companies from different countries showcase and...
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Inventory
A company’s inventory includes any finished units of product it is holding for sale, any unfinished units...
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Inventory management
Inventory management is the practice companies follow to ensure they have enough raw material...
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Inventory turnover (number of days in inventory)
Inventory turnover shows how many times per year a company converts its inventory into sales...
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Investments
A company’s balance sheet may show funds it has invested in other companies. Investments appear...
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J
Joint venture
In a joint venture, two or more companies join together to collaborate on a particular project. Through...
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K
Kaizen
The Japanese word “kaizen” means “continuous improvement” and refers to a structured...
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Kanban
Kanban is a tool and scheduling system for managing interdependent manufacturing processes...
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Key success factors
Key success factors (also known as competitive emphasis or strategic posture) state the important...
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L
Labour expenses
While all companies pay for labour (in the form of the wages they pay to people who work for them)...
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Land and buildings
Land and buildings are tangible, long-term assets companies use and benefit from over time. They...
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Late-stage investing
Late-stage investing supports companies that have moved beyond the start-up phase of development...
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Lean manufacturing
Lean manufacturing is a systematized approach to production that helps companies manufacture the...
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Lender
Lean manufacturing is a systematized approach to production that helps companies manufacture the...
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Lending agreement
A lending agreement (loan agreement) is a formal contract between a lender and a borrower...
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Letter of guarantee
A letter of guarantee is a document issued by your bank that ensures your supplier gets paid for the...
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Leverage
Leverage is the amount of debt a company has in its mix of debt and equity (its capital structure)...
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Leveraged buyout (LBO)
A leveraged buyout (LBO) occurs when the buyer of a company takes on a significant amount of...
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Liabilities
Liabilities are the legal debts a company owes to third-party creditors...
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Limited partnership
A limited partnership is a form of general partnership which is one of three ways of organizing a...
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Liquidity
Liquidity is a company’s ability to raise cash when it needs it. There are two major determinants of...
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Loan
A loan is a sum of money borrowed by a company with the agreement to pay the lender back within...
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Loan acceptance
Loan acceptance occurs when a borrower accepts the terms and conditions of a loan in writing. The...
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Loan authorization
Loan authorization occurs when a lending institution completes its “due diligence” (comprehensive...
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Loan maturity date
Loan maturity date refers to the date on which a borrower’s final loan payment is due. Once that...
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Loan-to-value ratio
The loan-to-value ratio (LTV) determines the maximum amount of a secured loan based on the market...
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Local culture
Local culture is the set of behaviours, beliefs and customs that exist in a country—everything from...
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Logistics
Logistics is the practice of coordinating processes and managing materials to create products or...
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Long-term assets (fixed assets)
Long-term assets (also called fixed or capital assets are those a business can expect to use, replace...
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Long-term liabilities (long-term debts)
Long-term liabilities, also called long-term debts, are debts a company owes third-party creditors that...
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M
Managerial preferences
Managerial preferences are the likes, dislikes, beliefs and perceptions that influence a manager’s...
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Market capitalization
Market capitalization refers to the total value of a publicly traded company’s outstanding common...
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Market entry
Market entry includes all the activities involved in bringing a product or service to a new market...
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Market entry strategy
A market entry strategy is a company’s plan for delivering goods or services to a new market (a...
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Market research
Market research is information about customers, competitors and emerging trends that helps...
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Marketing mix
A company’s marketing mix is the combination of products...
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Marketing plan
A company’s marketing plan outlines its intended marketing and advertising activities for a...
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Mergers and acquisitions (M&A)
Mergers and acquisitions (M&A) combine two business entities into one. A merger occurs...
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Mezzanine financing
Mezzanine financing is a business loan that offers repayment terms adapted to a company’s cash...
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Most favoured nation
The most favoured nation (MFN) principle is based on the idea that countries should treat all...
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Multinational corporation
A multinational corporation is a company that does business in a select few countries around the...
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N
National Treatment
National treatment is a principle that says countries should treat imported goods, services and...
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Net profit margin ratio
The net profit margin ratio shows the percentage of sales revenue a company keeps after covering...
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Net revenue
Net revenue is the revenue a company earns in a given period after any purchaser purchase discounts...
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Notes payable
Notes payable are long-term liabilities that indicate the money a company owes its financiers...
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Notes to financial statements
Notes to the financial statements disclose the detailed assumptions made by accountants when...
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O
Offer advantage
A company has an offer advantage when its product or service stands out from the competition...
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One-time expenses/revenues
One-time expenses or revenues arise from non-operating activities, that is, those...
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Online marketing
Online marketing (also called Internet marketing or web marketing) is marketing and advertising...
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Operating activities/non-operating activities
Operating activities are all the things a company does to bring its products and services to market...
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Operating expenses (selling, general & administrative expenses)
Operating expenses—also called selling, general and administrative expenses...
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Operations
Operations refers to all the tasks a company performs to turn raw materials...
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Organizational behaviour
Organizational behaviour refers to the ways people communicate and work together to accomplish...
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Organizational culture
Organizational culture is generally understood as all of a company’s beliefs, values and attitudes...
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Overhead
Overhead is a general term describing indirect costs—i.e., all costs not directly related...
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P
Par value of shares
Par value is the value of a single common share as set by a corporation’s charter. It is not typically...
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Pari-passu
Pari-passu—Latin for “equal footing”—is a financing arrangement that gives multiple lenders...
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Patents
Patent protection applies in the country or region that issues the patent...
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Patient capital
Patient capital is money a small or medium-sized private business raises. Its name refers to...
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Pay per click
With pay-per-click (PPC) advertising, companies are charged for online ad space only when users...
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Payables turnover
Payables turnover shows how many times a year a company pays its suppliers...
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Performance appraisal
Performance appraisal is a process for evaluating and documenting how well an employee is...
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Performance management
Performance management is a process of continuing, in-person dialogue between an employee and...
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Personal loan
A personal loan (also known as a consumer loan) describes any situation in which an individual...
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Personal objectives
Personal objectives refer to the job-specific goals of each individual employee. They are important...
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Preferred shares
Preferred shares are issued to business owners and other investors as proof of the money they...
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Pre-paid expenses
Pre-paid expenses are intangible assets a company has already paid for and expects to benefit...
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Price-earnings ratio (P/E multiple)
he price-earnings ratio (also called PE multiple or P/E) helps shareholders understand what their...
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Pricing decisions
Pricing decisions are the choices businesses make when setting price...
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Prime interest rate
The prime interest rate, also known as the “prime rate,” is the interest rate commercial banks charge their...
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Principal
Principal is the amount of money a company borrows when it takes a loan. This amount is recorded...
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Principal + Interest payments
In a principal + interest loan, the principal (original amount borrowed) is divided into equal monthly...
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Private company
A private company is a business with private ownership...
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Procurement
Procurement is the activity of finding and acquiring goods and services. Its aim is to ensure a...
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Product adaptation
Product adaptation is the process of changing a product to meet the needs of customers in...
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Promissory note
A promissory note is paper evidence of a debt that a borrower owes a lender. It outlines the amount...
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Public company
A public company is a company whose shares trade on a stock exchange. Typically, public companies...
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Purchase discounts and allowances
Businesses use discounts and allowances to encourage customers to buy from them or to pay...
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Q
Quick assets
Quick assets include cash on hand or current assets like accounts receivable that can be converted to...
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R
Ratio analysis
Business owners, managers and financiers use ratio analysis to understand how...
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Raw material expenses
Raw material expenses refer to the cost of the components that go into a final...
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Retailer
A retailer is a business that finds, buys and gathers products or...
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Retained earnings
Retained earnings are the amount of profit a company has left over...
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Return on common equity ratio
The return on common equity ratio measures how much money common shareholders receive...
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Return on investment (ROI)
Return on investment (ROI) is the broadest measure of profitability used by shareholders to gauge how...
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Return on shareholders’ equity ratio
The return on shareholders’ equity ratio shows how much money is returned to the...
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Return on total assets ratio
The return on total assets ratio compares a company’s total assets with the amount...
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Revenue
Revenue is a dollar figure that indicates how much money a company...
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Reward and recognition
Companies use rewards and recognition to motivate employees and demonstrate...
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Role descriptions
A role description explains the work an employee is expected to perform. It covers the activities and...
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Rules of origin
Rules of origin are laws, regulations and procedures that identify where an imported product originally...
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S
Search engine
A search engine is a software program that helps people find the information...
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Search engine optimization (SEO)
Search engine optimization (SEO) is the practice of using keywords and other techniques to ensure a...
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Seasonal payment
A seasonal payment (seasonal loan) is a loan that is repaid in keeping with a company’s seasonal...
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Secured loan
In a secured loan, the lender has a legal claim against a borrower’s assets...
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Securitization
Securitization is the process used to create asset-backed securities...
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Seed capital
Seed capital is the initial amount of money an entrepreneur uses to start a business...
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Segmentation
Segmentation is the process of dividing a company’s target market into groups of potential customers...
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Self-employed worker
A self-employed worker is an individual hired by a company to perform a specific...
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Selling expenses
Selling expenses are the costs associated with distributing, marketing and...
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Semi-variable costs
Semi-variable costs go up when sales and production increase and fall when sales and production...
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Senior debt
Senior debts are loans secured by collateral (assets) that must be paid off before any other debts...
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Share capital
The term “share capital” refers to the amount of money the owners of a company have invested...
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Shareholder
A shareholder is a person or institution that has invested money in a corporation in exchange for...
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Shareholder injections/redemptions
A shareholder injection occurs any time a company’s existing shareholders put cash into the business...
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Shareholder’s equity
Shareholders’ equity (or business net worth) shows how much the owners of a...
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Shares authorized, issued and outstanding
The term “authorized, issued and outstanding” refers to shares in a company that have been sold...
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Short selling
Short selling is a strategy used by stock market traders to make a profit on...
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Six Sigma
The Six Sigma program was created to help companies continuously improve...
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Social entrepreneur
A social entrepreneur is a businessperson whose goal is to create long-term social or environmental...
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Social media marketing
Social media marketing is the use of social media platforms such as Facebook, LinkedIn, Twitter...
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Sole proprietorship
A sole proprietorship is a business with a single owner who alone is responsible for all liabilities...
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Start-up
A start-up is a business in the earliest stages of getting established. Companies...
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Statement of changes in financial position
The statement of changes in financial position (sometimes called a “cash flow statement”...
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Statement of retained earnings
The statement of retained earnings shows the relationship between a company’s...
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Statement of work
A statement of work (SoW) is a document that describes ...
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Stepped payment
With a stepped-payment loan, a borrower’s monthly payments start low and increase gradually over...
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Strategic goals
Strategic goals are the specific financial and non-financial objectives and...
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Strategic plan
A strategic plan is a document that summarizes how a company plans to operate and grow over the next...
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Strategic planning
Strategic planning is a process that helps a company decide what market opportunities to pursue and...
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Strategic scope
Strategic scope refers to the products and services a company ...
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Subordinate financing
Subordinated financing (junior debt) is a loan secured by collateral (assets) that are to be paid if a...
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Succession planning
Succession planning is a process for identifying, recruiting, training and mentoring...
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Supply chain management
Supply chain management refers to the ways a company controls all the steps ...
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SWOT analysis
A SWOT analysis breaks down a company’s strengths, weaknesses, opportunities and threats (SWOT)...
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Syndicated loan
A syndicated loan is a substantial loan provided to a large borrower ($1 million or more) by several...
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T
Tangible and intangible assets
Assets are everything a company owns. Tangible assets are physical; they include cash, inventory...
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Target market
A company’s target market is the set of customers it chooses to serve out...
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Tariffs
A tariff is a fee on goods and services being imported into a country. It is usually imposed and collected...
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Taxes payable
Taxes payable are the amount of money a company owes in federal, provincial and municipal...
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Technical barriers to trade
A technical barrier to trade (TBT) is any regulation, standard or procedure that could make exporting...
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Total cost of ownership
The total cost of ownership (TCO) is the cost to buy...
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Total quality management (TQM)
Total quality management (TQM) is a management philosophy that asks...
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Trade credit insurance
Businesses buy trade credit insurance to protect against the risk of non-payment...
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Trade mission
In a trade mission, government officials and businesspeople from one country...
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Trade secret
Trade secrets include any valuable business information that derives its value from secrecy...
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Trademark
A trademark is one or many words, sounds or designs used to distinguish the goods or services...
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Trend analysis
A trend analysis examines the factors that drive business success. The analysis is used to make...
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U
Unit selling price
The unit selling price is the amount a company charges for a single item of a product...
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Unsecured loan
In an unsecured loan, a lender provides money to a borrower without any legal...
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V
Valuation
Valuation is a process used to establish a company’s worth in dollars...
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Values
Values are what a company stands for—the beliefs that drive its organizational behaviour and...
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Variable costs
Variable costs rise when sales and production go up and they fall when sales and production...
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Venture capital
Venture capital is a form of early-stage financing sought by companies with high-growth...
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Venture Capital Action Plan
The Venture Capital Action Plan (VCAP) was created by the Government of Canada to encourage...
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Venture capital fund
A venture capital (VC) fund is a sum of money investors commit for...
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Viral marketing
Viral marketing is an online marketing strategy that involves the creation of engaging...
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Vision and mission statements
A vision statement expresses a company’s main goal for the future...
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W
Web analytics
Web analytics allow a company to collect, measure and evaluate data on visitor traffic that comes...
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Weighted average cost of capital
The weighted average cost of capital (WACC) is the average rate that...
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Wholesaler
A wholesaler is a company that sources, buys or stores products and services from multiple suppliers...
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Working capital
Working capital is the amount of cash and other assets a business has available after all its current...
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Working capital loan
A working capital loan is used to finance the everyday operations of a business such as sales and...
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World Customs Organization (WCO)
The World Customs Organization (WCO) is an international group of more than 180 customs...
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World Trade Organization (WTO)
The World Trade Organization (WTO) is an international body dedicated to making trade flow...
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