OXFORD BUSINESS DICTIONARY PDF
Lesson Plans. An archive of the latest dictionary lesson plans from our email service Wordlink. Business collocations PDF ( KB); Applying for a job PDF ( myavr.info - Free download as PDF File .pdf), Text File .txt) or read Technically, yet somewhat unhelpfully, the OED (Oxford English Dictionary). It contains US business terms, general management concepts (e.g. competence, knowledge management), named theories (e.g. Tannenbaum and Schmidt.
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which may be used as an ordinary dictionary of business terms. The reader is invited, after having found the expres- sion he wants, to look up the corresponding. Our range of over dictionaries, thesauruses, and language reference The Oxford English Dictionary – the definitive record of the English language since. AOB n [U] any other business; the time during a meeting when items not on the bankrupt3 v [T] to make a person, business, or country go bankrupt bankruptcy.
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The entries are illustrated with sample sentences. This dictionary will be specifically useful for those interested in negotiation and finance. The goal is to improve your communication about money… so you can make more! Each entry also shows you similar words, so you can easily find synonyms. Not only do they cover all the important technical terms, they also explain them in an extremely easy-to-understand fashion.
This one contains over 20, entries with examples from authentic business-focused resources such as the Wall Street Journal. It covers many terms that are important to running an organization, as well as marketing, business strategy and legal terms. It also comes in a Kindle version.
Best Online Dictionaries If you want to turn your phone or laptop into an efficient business English learning device, keep these sites bookmarked or download the apps listed below. This site is a goldmine. It contains detailed explanations for all terms along with useful example sentences.
You can quickly search for words alphabetically from the menu at the top of the page. Important abbreviations, numbers and internet terms are also included. Ageism - Unfair prejudice or discrimination on the grounds of a person's age. Aggregate - A whole consisting of the combination of smaller separate elements. Aggregate Planning - The process of planning and developing the best way of producing the right amount of goods, at the right time and at the minimum cost, based on the total number of items which need to be produced, and the amount of materials, equipment and workers necessary for production.
Aggressive Growth Fund - A high risk investment fund in which shares are expected to increase in value very quickly in the hope of making large profits. Agile Development Method - A type of business development which gets things moving quickly and adapts during the development, as distinct from conventional planning and project management implementation.
Agio - The percentage charged by a bank for exchanging one form of currency or money, into another that is more valuable. Agitprop - Political propaganda published ideas designed to motivate people into certain political views or actions typically in art, music, literature, etc.
In the west the term is more associated with publication of left-wing or socialist ideas, often targeted against a governing right-wing authority.
Agribusinesss - Farming industry on a large corporate scale. A-list - A list of the most celebrated or sought-after companies or individuals, especially in show business and entertainment.
Alpha Test - The first stage of testing a new product, especially computer software or hardware, carried out by a developer under controlled conditions.
Amalgamate - When two or more companies combine or unite to form one large organisation. Amortize - To gradually reduce and write off the cost of an asset in a company's accounts over a period of time. Anchor Tenant - The first and most prestigious tenant, typically a store in a shopping centre, that will attract other tenants or shoppers.
Ancillary Staff - People who provide necessary support to the primary activities and work of an organization, e. Annuity - Often used to provide a pension. An annuity is a fixed regular payment payed over a number of years to a person during their lifetime. Antediluvian - An interesting and humorous metaphorical description of something for example a product or service or concept that is obsolete, old-fashioned or primitive, or devised a long time ago.
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Antediluvian is therefore a clever way to say that something is so old as to be 'out of the Ark'. Appellant - A person appealing to a higher court against a decision of a lower court or other decision-making body. Apple Box - Used in films, TV, etc. Wooden boxes of various sizes which are used to elevate actors and celebrities. Appraisal - A review of performance, capability, needs, etc. Arbiter - A person who settles a dispute or has the ultimate authority to decide the outcome of a matter.
Arbitrator - An independent person or body officially appointed to settle a dispute. Also pluralised - archives meaning the same, and referring to the place of storage. Articles Of Association - The document which lists the regulations which govern the running of a company, setting out the rights and duties of directors and stockholders, individually and in meetings. Aspirational Brand - A brand or product which people admire and believe is high quality, and wish to own because they think it will give them a higher social position.
Assets - Anything of value which is owned by an individual, company, organisation, etc. Asset Stripping - Buying a stricken company and selling off its assets with no thought for the future of the company or its people, customers, etc.
Atmosphere - In films, TV, etc. Attrition - The process of reducing the number of employees in an organisation by not replacing people who leave their jobs. Auditor - A qualified person who officially examines the financial records of a company to check their accuracy.
Autocratic - Offensively self-assured or given to exercising unwarranted power. Expecting to be obeyed and not caring about the opinions and feeling of others. See XY Theory. Avant Garde - New or original and often unconventional techniques, concepts, products, etc, usually associated with the arts and creative areas. Average Daily Rate - In the hotel industry a calculation of the average price at which a hotel room is booked each night based on total daily revenue divided by the number of rooms sold.
The term may have more general meanings in other contexts. Avatar - An identity, often in cartoon form, which can be chosen from a selection or created by the person using it to represent themselves in a website chatroom, etc. Back Shift - A group of workers or the period worked from late afternoon until late at night in an industry or occupation where there is also a day shift and a night shift. Backscratching - Informal term for reciprocity or returning favours, as in the term 'you scratch my back and I'll scratch yours'.
Back-To-Back Loan - A loan in which two companies in separate countries borrow each other's money at the same time for a specific period at an agreed upon interest rate. Back with Music - In the entertainment business, films, TV, etc. Bait-and-Switch - In retail sales, when customers are lured by advertisements for a product at a low price, then find that the product is not available but a more expensive substitute is.
Balance Sheet - A financial statement of an individual, company or organisation, which shows assets and liabilities money owed at a specific date.
Balloon - Describes a long term loan in which there is a large final payment when the loan matures.
Bandwidth - In computing, the amount of information that can be transmitted through a communication channel over a given period of time, usually measured in 'bits per second' bps. Bancassurance - The selling of both insurance and banking services, usually by a major bank. Bankers Hours - A short working day, often with a long lunch break. Bank Loan - A loan made by a bank to an individual, company, etc.
Oxford Dictionary of English and Thesaurus
Bank Run - Lots of sudden and heavy cash withdrawals at the same time from a bank or banks, because customers believe the banks may become insolvent. Barista - A person who is a professional speciality coffee maker, for example, cappuccino, latte, espresso, etc.
Base 2 - Also known as the binary system, which is the basis of computer logic. Normal counting is based on Binary just has , which means a new column is started after two, not nine.
Binary counting does not go 1, 2, 3, 4, etc. It goes 0, 1, 10, 11, , , etc. Other than for computing it's not very practical. Bean Counter - An informal derogatory term for an accountant, especially one who is perceived or suggested to be overly concerned about expenditure detail.
Beanfeast - Also known as a beano - an annual party, dinner, or outing given by an employer for its employees. Bear Market - In the stock market a period of declining prices in which investors continue selling shares, expecting the prices to fall further. Bear Raid - The practice, in the stock market, of attempting to push the price of a stock lower by selling in large numbers and often spreading unfavourable rumours about the company concerned.
Behemoth - A large and powerful organisation. Describes marketing which has a short-term duration, such as non-media advertising, direct-mail, e-mail, exhibitions, incentives, brochures, etc. Often used by companies on a limited budget. Bench Warrant - An order issued by a judge for an absent defendent to be arrested and brought before a court. Benefit Principle - A taxation principle which states that those who benefit more from government expenditure, financed by taxes, should pay more tax for the product or service than those who benefit less.
This refers to the translation of projects into real and perceived positive effects, seemingly a concept devised originally in the field of IT and ICT Information and Communications Technology project management, where projects are notoriously difficult to manage successfully and generate clear end-user appreciation. The term, abbreviated to BRM, is increasingly applied more widely to change management and project management of all sorts, representing an additional final stage of project management process, for which a manager is sometimes specifically responsible.
Best Boy - The person on film sets, TV, etc. Beta Test - The second test of a product, such as computer hardware, software, or even a website, under actual usage conditions, before the final version is used by or sold to the public.
See Alpha Test. Bid Bond - A sum agreed to be paid by a company that wins a contract if the work is not carried out.
Big Bang - Occurred UK on 27th October , when major technology changes took place on the London Stock Exchange chiefly to replace manual systems with electronic processes. The Pursuit of Progress, which also gave us Parkinson's Law itself.
The revived Triviality Law was popularized in by Poul Henning Kamp, a computer developer, effectively and accidentally renaming it the Bikeshed Colour effect. Essentially the law contends that people in organizations due to human nature and organizational behaviour inevitably spend a disproportionately large amount of time and effort on trivia matters - especially attempting to apply personal influence - while neglecting the really important issues because they are difficult to understand, and consequently more difficult to influence.
See Parkinson's Law and Parkinson's Law of Triviality, which includes more explanation about the Bikeshed Colour effect and its derivation. Bilateral - Agreement or involvement or action by two parties, people, companies, countries, etc. See Unilateral and Multilateral. Biometrics - The biological identification of human features, such as eyes, voices and hands, increasingly used to identify individuals, e.
Bit Part - In films and TV, a supporting actor who has at least one line of dialogue, and who is usually listed in the credits. Black Economy - Money earned in private cash transactions, which is untraceable, and therefore untaxable. Black Knight - A company which makes a hostile takeover bid for another company that does not want to be bought. Blamestorming - Portmanteau term contrived from Brainstorming and Blame, referring to meetings or discussions seeking to allocate responsibility for a failure or disaster.
Popularised in the late s by viral emails which listed amusing office terminology. Blatherskite - A person who talks at great length without saying anything useful.
Blind Test - Research method in which people are asked to try a number of similar products which are not identified by brand name, to decide which product is the best. Blind Trial - A trial, with two groups of people, to test the effect of a new product, especially in medicine.
One group is given the real product while the other group is given a placebo or 'sugar pill', which does not contain any medication. Bloatware - In computing, software that needs so much computer memory that it takes a long time to load and therefore does not function properly.
Blue Chip - On the stock market, shares of a large company with a good reputation, whose value and dividends are considered to be safe and reliable. Blue-Sky Thinking - Open-minded, original and creative thinking, not restricted by convention. Bluetooth - Wireless technology which allows data to be transferred over short distances between laptop computers, mobile phones, digital cameras, etc.
Blue Law - In the US, a law which regulates and limits activities for religious reasons, such as Sunday working or shopping. Bodhisattva - From Buddhism, a person who seeks enlightenment for the good of, and motivated by a compassion for, other people. In Western thinking we could see this to be similar to Maslow's notion of 'trancendence' in the pursuit of self-actualization, notably helping others to self-actualize.
Not an easy concept to explain; in the spectrum of human behaviour it's about as far away that can be imagined from the pursuit of a merchant banker's bonus or the Presidency of Europe, if you'll forgive the clichs.
Boilerplate - A section of standard text, especially a contract clause, inserted into legal documents, or instead increasingly referring to a standard section of code inserted into computer programs or other digital applications. Bona Fides - Credentials showing someone's true identity. Typically a bond will pay a stipulated rate of interest at fixed times, and the debt is repaid at a specified time, i.
More loosely the word bond can refer to a mortgage in some parts of the world, for example South Africa. A bond may also refer to a legal deed or agreement by which one person or party is bound to make payments to another; or to an insurance contract; or notably in the US to a sum of money paid as bail. Bonded Warehouse - A warehouse in which imported goods are stored under bond, until the import taxes are paid on them.
Bonus - An extra sum of money given to an employee on top of their salary, often for achieving targets. Bonus Culture - Term used when companies give their executives huge bonuses in addition to their large salaries, even if their performance has been poor, especially leaders of financial institutions.
Book Depreciation - A decrease or loss in value of a company's assets, as recorded in the company's finances. Boomlet - A small period of rapid growth in trade and economic activity.
Bookkeeping - The recording of a business's transactions, such as sales, purchases, payments, income, etc. Bootstrapping - Starting a business from scratch and building it up with minimum outside investment.
Bossnapping - Believed to have started in France, the unlawful imprisonment of a boss, in the offices of a company or on the site of a corporation, by employees who are protesting against redundancy, closure of the company, etc. Bottom Fishing - Buying the cheapest investments available which are unlikely to fall much further in value. Bounty Hunter - In the US, someone who pursues criminals or fugitives and brings them to the police in exchange for a monetary reward.
Boutique - A small shop typically selling fashionable and expensive items such as clothing. The term 'boutique' is now increasingly applied to various other sectors and products to denote small-scale and high individual or hand-made quality, for example Boutique Hotels, below. Boutique Hotel - A small individual hotel, commonly within a historic building, with luxurious stylish themed and furnished rooms, typically independently owned.
Bracket Creep - Slowly moving into a higher tax bracket with small pay increases over a period of time. Brainstorming - Problem solving in small groups, contributing ideas and developing creativity.
Brand - A unique identifying symbol, trademark, company name, etc. Brand Association - Something or someone which make people think of a particular product. Brand Loyalty - When a consumer repeatedly buys a particular brand of product and is reluctant to switch to another brand. Bread and Butter - The main source of income of a company or an individual. Break Even - To make enough money to cover costs. In business, the point at which sales equals costs.
To make neither a profit or loss. Dervies from the word brink, meaning the edge of a cliff or other dangerously high point. An organisation which sets out formal guidelines to help businesses, etc. Brownfield - Previously developed land, either commercial or industrial, which has been cleared for redevelopment.
Brown Goods - Household electrical entertainment appliances such as televisions, radios and music systems. Brown-noser - Insulting slang term for a sychophant, originally s US military slang brown-nose.
Brown-nosing describes crawling or creeping to please a boss; an amusingly disturbing interpretation of various expressions which juxtapose the head of the follower with the backside of the boss, as in the rude slang metaphors: Bubble Economy - An unstable boom when the economy experiences an unusually rapid growth, with rising share prices and increased employment.
Budget - Allocation of funds or the estimation of costs for a department, project, etc. The management of spending and saving money. Built To Flip - Companies which have been sold soon after they have been created, so that money can be made quickly. Bullet Point - A symbol, e. Bull Market - On the Stock Market, a prolonged period in which share prices are rising and investors are buying. Business Angel - Also known as Private Investor.
A, usually wealthy, individual who invests money in developing often high risk companies, and who provides their advice, skills, knowledge and contacts in return for an equity share of the business. Business Plan - A written document which sets out a business's plans and objectives, and how it will achieve them, e. Business To Business - B2B. Commercial transactions or activities between businesses. Button Ad - A small advertisement on a website, typically measuring x 90 pixels. Buzzword - A word or phrase which has become fashionable or popular, or sounds technical or important and is used to impress people.
Calculated Risk - A risk which has been undertaken after careful consideration has been given to the likely outcome. Callable - Usually applies to bonds or convertible securities which can be bought back, at an agreed price, before maturity, by the company or government which sold them. Call Account - A bank account, which usually pays a higher rate of interest, from which investors can make instant withdrawals. Callipygian - Having well-shaped beautiful buttocks.
Callipygian is pronounced 'Kallipijian' with the emphasis on the 'pij' syllable. A more recent variation is Callypygous 'kallipijus'. The word came into English in the late s from Greek, kallipugos, which was used to describe a statue of Venus the OED says it was actually the name of a statue of Venus , from kallos meaning beauty, and puge, meaning buttocks.
Cap And Collar - The upper and lower limits of interest rates on a loan, usually fixed for a specific period of time. Capital - The net worth of a business, including assets, cash, property, etc. The amount of money invested in a business to generate income.
10 Top Business English Dictionaries for Dedicated Learners
Capital Allowance - Money spent by a company on fixed assets, such as buildings, vehicles, machinery, which is deducted from its profits before tax is calculated. Capital Flight - The sudden movement of money from one country or investment to another in order to reduce risk, such as high inflation, or to increase profit.
Capital Gains Tax - Tax payable on profits made on the sale of certain types of assets by a company or individual. Capitialism - When an economic system of a country is controlled and profited by private individuals and corporations, rather than the government.
Capitalization Issue - When a company converts its spare profits into shares, which are then distributed to existing shareholders in proportion to the amount of shares they already hold. Capital Outlay - Money which is spent for the acquisition of assets, such as land, buildings, vehicles, machinery. Capped-Rate - Interest rate, usually on a loan, which cannot rise above the upper set level but can vary beneath this level. Carbon Credit - Allows the right to emit a measured amount of harmful gases, such as carbon dioxide, into the air, and can be traded between businesses and countries.
Carey Street - To be heavily in debt or bankrupt. Originates from Carey Street in London where the bankruptcy court was situated. Carload - A shipment of goods which, typically by weight, qualifies for a lower shipping rate. The term originated from USA railway freight car transportation and also applies to other methods of freight transport, notably shipping containers, hence similar terms containerload and 'less than containerload'. Carnet - An international official permit which allows you to take certain goods, e.
Carpet Bomb - To send an advertisement to a large number of people by e-mail or onto their computer screens. Cartel - A group of separate companies or nations which together agree to control prices and not compete against each other. Also known as a Price Ring. Cash Call - A request by a company to its shareholders to invest more money.
Cash Cow - A steady dependable source of income which provides money for the rest of a business. Cash Flow - The movement of money into and out of a company, organisation, etc. An estimate of the amounts of cash outgoings and incomings of a company over a specific time period, usually one year. Casting Vote - The deciding vote cast by the presiding officer to resolve a deadlock when there are an equal number of votes on both sides.
Catch - Much misused expression, it refers properly only to a problem whose solution is inherently self-defeating.
Wrongly it is used to describe any insurmountable or difficult problem. It's from Joseph Heller's book of the same name; see cliches origins.
Category Killer - Large companies that put smaller and less efficient competing companies out of business. Cattle Call - Term used in the entertainment industry for a large number of actors, etc. Caveat Emptor - When the buyer takes the risks and is responsible for checking the condition or quality of the item purchased. Central Counterparty - Acts on behalf of both parties in a transaction, so that the buyer and seller do not have to deal with each other directly.
Central Reservation System CRS - A computer database system used by a chain of hotels and other services providers enabling availability and rates to be monitored and bookings to be made. Chain Of Command - A system in a business, or in the military, in which authority is wielded and delegated from top management down through every level of employee. In a chain of command instructions flow downwards and accountability flows upwards.
Chamber Of Commerce - A group of business owners in a town or city who form a network to promote local business. Check The Gate - A term used in the film industry after a shot is taken on a film set. The gate, or opening in front of the camera, is checked to make sure that there is no dirt, hair, etc. Clapper Boy - On a film or TV set, the person who holds the clapperboard which has information on it, for example film title, shot number, etc in front of the camera for about one second at the start of each shot after the camera starts rolling.
Class Action - A lawsuit in which one person makes a claim and sues on behalf of a large group of people who have similar legal claims, usually against a company or organisation. Class A Spot - In the media, commercials which are run on a prime time network. Clicklexia - Ironic computing slang for a user's tendency to double-click on items when a single click is required, often causing the window or utility to open twice.
Refers to businesses which trade on the Internet as well as having traditional retail outlets, such as shops. Clickstream - A record of an internet user, including every web site and web page which have been visited, and e-mails sent and received. Click-Through - When a person clicks on an advertisement on a web page which takes them to the advertisers website. Clip-Art - Ready made pictures of computerised graphic art which can be copied by computer users to add to their own documents.
Close Company - In the UK, a company which is controlled by five or less directors. Code-Sharing - An arrangement between different airlines in which they all agree to carry passengers on the same flight using their own flight numbers. Coercion - Forcing someone, by some method or other, to do something or abstain from doing something against their will. Combined Ratio - In insurance, a way of measuring how much profit has been made by comparing the amount of money received from customers to the amount paid out in claims and expenses.
Commercial Monopoly - The control of a commodity or service by one provider in a particular market, virtually eliminating competition. Commercial Paper - An unsecured and unregistered short-term agreement in which organizations can borrow money from investors who cannot take the assets from the organization if the loan is not repaid.
Commission - In finance, a payment based on percentage of transaction value, according to the local interpretation of value e. Commission Broker - A person who buys and sells shares, bonds, etc. Companies House - A government agency in the UK which is responsible for collecting and storing information about limited companies.
The companies must file annual accounts or face penalties. Comparative Advantage - See definition for Competitive Advantage. Compensation Fund - A fund set up by a company or organisation from which to pay people who have suffered loss or hardship which has been caused employees or members of the company or organisation.
Competition Law - Known as Antitrust law in the US, regulates fair competition between companies, including the control of monopolies and cartels. Competitive Advantage - A position a business gains over its competitors. Competitor Analysis - Also called Competitive Analysis.
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A company's marketing strategy which involves assessing the performance of competitors in order to determine their strengths and weaknesses. Compliance Officer - A corporate official whose job is to ensure that a company is complying with regulations, and that its employees are complying with internal policies and procedures.
Compound Interest - Interest which is calculated on not only the the initial loan, but also on the accumulated interest. Compulsory Purchase - When an organisation has the legal right to force the sale of land, property, etc. Concept - A thought or notion. An idea for a new product, advertising campaign, etc.
Concierge - An employee of e. Conciliation - To bring two disputing sides together to discuss the problem with the aim of reaching an agreement. Conditional Sale - A purchasing arrangement, usually where the buyer pays in instalments but does not become the legal owner of the goods until the full purchase price has been paid.
Conference Call - A telephone call which allows three or more people to take part at the same time. Conglomerate - A corporation which consists of several smaller companies with different business activities. Conservator - In law, a guardian or protector appointed by a court to manage the affairs, finances, etc. Consortium - A group of businesses, investors or financial institutions working together on a joint venture. Constructive Spending - Helping the local economy by buying home produced goods, holidaying in your own country, etc.
Consultant - An expert who is paid by a company, individual, etc. Consumer - An individual who uses goods and services but who may not have been the purchaser.
Loans given to consumers by financial institutions for household or personal use. Consumer Debt - Money owed by people in the form of loans from banks or purchase agreements from retailers, such as 'buy now pay later'.
Consumer Panel - A group of selected people, usually a cross-section of a population, whose purchasing habits are monitored by an organisation, in order to provide feedback on products, services, etc. Consumer Price - The price which the general public pays for goods and services. A measure of inflation which involves regularly monitoring the change in price for everyday goods and services purchased by households.
Consumer Protection - Laws which protect consumers against unsafe or defective products, deceptive marketing techniques, dishonest businesses, etc.
Consumer Watchdog - An independent organization that protects the rights of individual customers and monitors companies to check for illegal practices. Consumption Tax - Tax paid which is based on the price of services or goods, e. Contango - A situation in which the price of a commodity to be delivered in the future exceeds the immediate delivery price, often due to storage and insurance costs. Contingency Fee - In law, a fee that is payable to the lawyer out of any damages which have been awarded to the client by a court.
There is no payment if the case is unsuccessful. Contingent Liability - This is recorded as a debt on a company's accounts which may or may not be incurred, depending on the outcome of a future event, such as a court case. Contraband - Goods prohibited by law from being exported or imported. Contract Of Employment - A contract between an employee and an employer which specifies terms and conditions of employment, such as hours to be worked, duties to perform, etc. A legal document which states the terms and conditions, including price, of the sale of an item.
Contractor - An individual, company, etc. Contract Worker - A person who is hired by a company but not as an employee , often through an employment agency, for a specific period of time to work on a particular project. Contra Entry - In accounting, an amount entered which is offset by another entry of the same value, i. Control Account - An account which a company keeps in addition to its official accounts, in order to cross-check balances, etc. Convene - To gather together for an official or formal meeting.
Convention - A large formal meeting of politicians, members, delegates, sales people, etc. Convertible - Refers to a security bonds or shares which can be exchanged for another type of security in the same company.
Convertible Currency - Currency which can be quickly and easily converted into other countries currencies. Conveyancer - A specialist lawyer who is an expert in conveyancing, i. Cookie - On a computer, coded information that an Internet website you have visited sends to your computer which contains personal information, such as identification code, pages visited, etc.
Cooling-Off Period - A period of time after the exchange of contracts, purchasing agreements, etc. Cooperative Marketing - Also known as Cooperative Advertising.
When two companies work together to promote and sell each others products. A manufacturer or distributor who supports, and often pays for, a retailers advertising. Copyright - An exclusive legal right to make copies, publish, broadcast or sell a piece of work, such as a book, film, music, picture, etc.
Core Earnings - A company's revenue which is earned from its main operations or activities minus expenses, such as financing costs, asset sales, etc.
Corporate Advertising - Also called Institutional Advertising. Advertising that promotes a company's image, rather than marketing its products or services. Corporate Hospitality - Entertainment provided by companies in order to develop good relationships with its employees, customers, other businesses, etc. Corporate Ladder - The order of rank, position, etc.
Corporate Raider - A term used for an individual or company who purchases large numbers of shares in other companies, against their wishes, in order to gain a controlling interest in the other companies, or to resell the shares for a large profit. An obligation of a company to adhere to legal guidelines in order to meet the needs of its employees, shareholders and customers, and also to be concerned about social and environmental issues.
Corporate Veil - A term which refers to the fact that a company's shareholders are not liable for the company's debts, and are immune from lawsuits concerning contracts, etc. Corporation - A large company or a group of companies which is legally authorised to act as a single entity, separate from its owners, with its liabilities for damages, debts, etc.
Corporation Tax - A tax which limited companies and other organisations, such as societies, clubs, associations, etc. Correspondence Course - A study course using written correspondence, books, etc. Corruption - Lack of honesty or integrity.
Illegal behaviour, such as bribery, by people in positions of authority, e. Cost Accounting - Managerial accounting which calculates, records and controls the operating costs of producing goods or services.
Cost-centre - Part of a business or organisation such as a marketing department, or quality assurance department, which is a cost to operations and does not produce external customer revenues or profit through trading. See Profit-centre, which trades with external customers and is responsible for producing profit. Cost Control - A management process which ensures that departments within a company or organisation do not exceed their budget. Cost Cutting - Reducing an individual's, company's, etc, expenditure.
Cost Effective - Producing a product, offering a service, etc. Cost Leader - A company which has a competitive advantage by producing goods or offering services at a lower cost than its competitors.
Cost Of Living - The standard cost of basic necessities which people need to live, such as food, housing and clothes. A salary supplement which a company pays to employees because of an increase in the cost of living.
The cost of providing a service or manufacturing a product, including labour, materials and overheads. Cost Overrun - The amount by which the actual cost of a project, etc. The amount of money an advertiser pays to a website publisher every time a visitor clicks on an advert displayed on the publisher's website which links to the advertisers website.
Cottage Industry - A small business in which production of goods or services are based in the home rather than in a factory or on business premises.
Counterbid - To make a higher offer than someone else in a bid to buy something. Counterclaim - In a court of law, a claim made against you plaintiff by the person defendant you are making a claim against. Counterpart - A person or position which has a corresponding function in a different organization, country, etc. The corresponding function naturally is also a counterpart.
Also a copy of a legal document. Countersign - To add a second signature, where required, to a document or cheque, in order to make it valid. Countervailing Duty - An additional tax imposed on certain imported goods which have been produced very cheaply in their country of origin, in order to bring the price of the goods up to the true market price to protect the importing country's producers.Demerit Goods - Products or services such as as alcohol, gambling, drugs, prostitution, etc.
Call Account - A bank account, which usually pays a higher rate of interest, from which investors can make instant withdrawals.
Category Killer - Large companies that put smaller and less efficient competing companies out of business. It's from Joseph Heller's book of the same name; see cliches origins. Core Earnings - A company's revenue which is earned from its main operations or activities minus expenses, such as financing costs, asset sales, etc.
Corruption - Lack of honesty or integrity. Oxford Dictionary of English: Capital Allowance - Money spent by a company on fixed assets, such as buildings, vehicles, machinery, which is deducted from its profits before tax is calculated. Haggle - Negotiate with someone over the price of something until an agreeably mutual price is reached. Emotional Intelligence - The ability or skill of a person to understand and control their emotions, and to understand and assess and respond appropriately to the feelings and situations of others.