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Title |
Teaser |
|---|---|
| BYTE |
in computer storage, number of bits (usually 8) that stand for one character.... |
| BY-PRODUCT |
item emerging from a single production process that has a relatively low sales value in... |
| BUSINESSWORKS |
computer software application designed for small to medium-sized growing businesses with 1 to 50... |
| BUSINESS PROCESS REENGINEERING (BPR) |
approach aimed at making revolutionary changes as opposed to evolutionary changes... |
| BUSINESS INTELLIGENCE |
using cost and related data to better understand activity behavior, define... |
| BUSINESS EXPENSE DEDUCTION |
allowable reduction of business gross income, usually associated with expenses... |
| BUSINESS CYCLE |
recurrence of periods of contracting and expanding economic conditions with... |
| BUSINESS COMBINATION |
alliance of a company and one or more incorporated or unincorporated businesses... |
| BULL |
stock market jargon for an individual or institution that believes a given stock... |
| BUG |
1. mistake in a software program. Two types of errors are logic and syntax. A... |
| BUFFER |
area of a computer's memory set aside to hold information temporarily. The buffer compensates... |
| BUDGETING MODELS |
mathematical models that generate a profit planning budget. The models help... |
| BUDGETING FUND |
annual budgets of estimated revenues and estimated expenditures prepared for most... |
| BUDGETED INCOME STATEMENT |
summary of various component projections of revenues and expenses for the budget... |
| BUDGETED BALANCE SHEET |
schedule for expected assets, liabilities, and stockholders' equity. It projects a... |
| BUDGETARY SLACK |
intentional underestimation of revenues and/or overestimation of expenses; also... |
| BUDGETARY ACCOUNTABILITY |
in GOVERNMENT ACCOUNTING, process of recording budgetary amounts in the accounts... |
| BUDGET VARIANCE |
1. any difference between a budgeted figure and an actual figure. ... |
| budget surplus |
An excess of government revenues over government expenditures in a given time period. |
| BUDGET REPORT |
report that provides the basis for controlling (monitoring and revising)... |
| BUDGET PLANNING CALENDAR |
schedule of activities for the development and adoption of the budget. It should include a list... |
| BUDGET MANUAL |
collection of procedures that describe how a budget is to be prepared. Items... |
| BUDGET INFORMATION |
quantifiable information about an entity's future activities and the revenues or... |
| budget deficit |
Amount by which government spending exceeds government revenue in a given time period. |
| BUDGET CONTROL |
budgetary actions carried out according to a budget plan. Through the use of a... |
| budget constraint |
A line depicting all combinations of goods that are affordable with a given income and given... |
| BUDGET COMMITTEE |
group, usually made up of top management and the chief financial officer, that... |
| BUDGET |
quantitative plan of activities and programs expressed in terms of assets, liabilities, revenues... |
| BROKERAGE FEE |
commission paid to a broker who buys and sells securities. Fees vary depending on... |
| BRIDGE LOAN |
short-term loan that is made in expectation of intermediate- or long-term loans;... |
| breakeven level of income |
The income level at which welfare eligibility ceases. |
| BREAK-EVEN TIME |
more sophisticated version of the payback method. It is the time required for the... |
| BREAK-EVEN SALES |
sales with no profit or loss, also called break-even point. It is the sales volume... |
| BREAK-EVEN EQUATION |
equation that helps determine BREAK-EVEN SALES. |
| BREAK-EVEN CHART |
chart where sales revenue, variable costs, and fixed costs are plotted on the... |
| BREAK-EVEN ANALYSIS |
branch of COST-VOLUME-PROFIT (CVP) ANALYSIS that determines the break-even point, which is the... |
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