Morry Sofer - Japanese Business Dictionary

abandonment abandonment clause abatement ABC method ABC ability to pay abort above the line absence rate, absenteeism ( absentee owner absolute advantage absolute liability absolute sale absorbed absorption costing absorption rate abstention abstract of record abstract of title abusive tax shelter accelerated cost recovery system (ACRS) accelerated depreciation acceleration acceleration clause accelerator, accelerator principle acceptance acceptance sampling access accession access right access time accommodation endorser, maker or party accommodation paper accord and satisfaction account accountability accountancy accountant accountants opinion account executive accounting change accounting cycle accounting equation accounting error accounting method accounting period accounting principles, accounting standards accounting procedure accounting rate of return accounting records accounting software accounting system account number accounts payable accounts payable ledger accounts receivable accounts receivable financing accounts receivable ledger accounts receivable turnover account statement accredited investor accretion accrual method accrue accrued interest accrued liabilities accrued taxes accumulated depletion accumulated depreciation accumulated dividend accumulated earnings tax or accumulated profits acid test ratio acknowledgment acquisition acquisition cost acre acreage across the board activate active income activate a file activate a macro active cell active market act of bankruptcy act of god actual cash value actual cost actual damages actuarial science actuary addendum additional first-year depreciation (tax) additional mark-on additional paid-in capital add-on interest adequacy of coverage adhesion contract adhesion insurance contract ad infinitum ad item adjective law adjoining adjudication adjustable life insurance adjustable margin adjustable mortgage loan (AML) adjustable-rate mortgage (ARM) adjusted basis or adjusted tax basis adjusted gross income adjuster adjusting entry administer administered price administrative expense administrative law administrative management society administrative services only (ASO) administrator administrators deed ad valorem advance advanced funded pension plan adversary adverse opinion adverse possession advertising advertising appropriation affective behavior affidavit affiliated chain affiliated company affiliated retailer affirmative action affirmative relief after-acquired clause after-acquired property after market after-tax basis after-tax cash flow after-tax real rate of return against the box age discrimination agency agency by necessity agent agglomeration agglomeration diseconomies aggregate demand aggregate income aggregate indemnity (aggregate limit) aggregate supply aging of accounts receivable or aging schedule agreement agreement of sale agribusiness air bill airfreight air rights aleatory contract alienation alien corporation alimony allegation allocate allocated benefits allocation of resources allodial allodial system allowance allowance for depreciation allowed time all risk/all peril alternative hypothesis alternative minimum tax alternative mortgage instrument (AMI) amass amend amended tax return amendment amenities American Stock Exchange (AMEX) amortization amortization schedule analysis analysis of variance (ANOVA) analysts analytic process analytical review anchor tenant animate annexation annual basis annual debt service annual earnings annual meeting annual mortgage constant annual percentage rate (APR) annual report annual wage annuitant annuity annuity due annuity factor annuity in advance annuity in arrears answer anticipated holding period anticipatory breach antitrust acts antitrust laws apparent authority appeal bond appellate court (appeals court) applet application of funds application program application software application window applied economics applied overhead applied research apportionment appraisal appraisal rights appraise appraiser appreciate appreciation appropriate appropriated expenditure appropriation approved list appurtenant appurtenant structures a priori statement arbiter arbitrage arbitrage bond arbitration arbitrator archive storage arms length transaction array arrearage arrears articles of incorporation artificial intelligence (AI) as is asked asking price assemblage assembly line assembly plant assess assessed valuation assessment assessment ratio assessor () asset asset depreciation range (ADR) assign assignee assignment assignment of income assignment of lease assignor assimilation association assumption of mortgage asterisk asynchronous at par at risk attachment attained age attention attention line attest at the close at the opening attorney-at-law attorney-in-fact attribute sampling attrition auction or auction sale audience audit auditing standards auditor auditors certificate auditors certificate, opinion, or report audit program audit trail authentication authorized shares or authorized stock automatic checkoff automatic (fiscal) stabilizers automatic merchandising automatic reinvestment automatic withdrawal auxiliary file average average tax rate average cost average (daily) balance average down average fixed cost average tax rate avoirdupois avulsion ( baby bond baby boomers 945 60 backdating background investigation background check back haul backlog back office back pay backslash backspace key back up backup file back up withholding backward-bending supply curve backward vertical integration bad debt bad debt recovery bad debt reserve bad title bail bond bailee bailment bait and switch advertising bait and switch pricing balance balanced mutual fund balance of payments balance of trade balance sheet balance sheet reserve balloon payment ballot bandwidth bank bankers acceptance bank holding company bank line bankruptcy bank trust department bar bar code bar code label bargain and sale bargain hunter bargaining agent bargaining unit barometer barter base rate pay base period base rent base-year analysis basic input-output system (BIOS) basic limits of liability basic module basic operating system basis basis point batch application batch file batch processing battery baud baud rate bear bearer bond bear hug bear market bear raid bellwether below par benchmark beneficial interest beneficial owner beneficiary benefit benefit-based pension plan benefits, fringe benefit principle bequeath bequest bests rating beta coefficient betterment biannual bid and asked bid bond bidding up biennial big board big-ticket items bilateral mistake bill billing cycle bill of exchange bill of landing binder bit error rate bit map black list black market blank cell blanket contract blanket insurance blanket mortgage blanket recommendation bleed blended rate blended value blighted area blind pool blind trust blister packaging block blockbuster blockbusting block policy block sampling blowout blue-chip stock blue collar blue laws blueprint blue-sky law board of directors board of equalization boardroom boilerplate bona fide bona fide purchaser bond bond broker bond discount bonded debt bonded goods bond premium bond rating book book-entry securities book inventory bookkeeper bookmark book value boondoggle boot boot (computer) boot record borrowed reserve borrowing power of securities bottom bottom fisher bottom line Boulewarism boycott brainstorming branch office manager brand brand association brand development brand development index (BDI) brand extension brand image brand loyalty brand manager brand name brightness brand potential index (BPI) brand share breach breach of contract breach of warranty breadwinner break break-even analysis break-even point breakup bridge loan broken lot broker brokerage brokerage allowance broker loan rate browser bucket shop budget budget mortgage buffer stock building code building line building loan agreement building permit built-in stabilizer bull bulletin bulletin board system (BBS) bull market bunching bundle-of-rights theory burden of proof bureau bureaucrat burnout business business combination business conditions business cycle business day business ethics business etiquette business interruption business reply card business reply envelope business reply mail business risk exclusion business-to-business advertising bust-up acquisition buy buy-and-sell agreement buy-back agreement buy down buyer buyer behavior buyers market buy in buying on margin buy order buyout buy-sell agreement buzz words bylaws ( by-product by the book