X	X
money	notes and coins
account	a structured record of transactions
money	notes and coins
accountancy	the practice of accounting
account	a structured record of transactions
accountant	a professional person who maintains and checks business records
accounting event	a transaction recorded in a particular book of account
accounting fees	payments paid to an accountant for preparing accounts
accountinig departament	a unit in a company that deals with accounts
accounts payable	the amount that a company owes for goods or services obtained on credit
accounts receivable	the money that is owed to a company for goods or services provided
accrued income	money that has been earned but not yet received
accrued liabilities	money which is recorded although payment has not yet been made
advanced payment	an amount paid before it is earned
aggregate-supply	the total of all goods and services produced in an economy
amortise	to reduce the value of an asset gradually by writing off its cost
annual charge	a management fee paid yearly
annual report	documents prepared each year to give a true and fair view of a company's state of affairs
asset	any tangible or intangible item to which a value can be assigned
ATM	an electronic machine from which bank customers can withdraw paper money
audit committee	a company's board of directors that monitors the company's finances
commodities	a good or service, e.g. cotton, wool or a laptop
collateral	property or goods used as security against a loan
clicks and mortar	hybrid businesses involved in e-commerce and traditional stores
cheap money	low interest rates
chartered accountant	a qualified professional accountant in the UK
category killer	a major organisation that puts out of business smaller companies
cash flow	the movement through an organisation of money that is generated by its own operations
cash discount	a discount offered to a customer who pays for goods with cash
cash crop	a crop, e.g. tobacco, that can be sold for cash
bull market	market in which prices are rising and in which a dealer is more likely to buy than sell
budget surplus	the extent by which revenue exceeds expenditure
budget deficit	the extent by which expenditure exceeds revenue
bottom line	the line in a financial statement that shows net income or loss
books of accounts	ledgers and journals used in preparing financial statements
bookkeeper	a person responsible for financial records
bond	a promise to repay with interest on specified dates money that an investor lends a company or a gove
bid	an offer to buy all or a majority of the capital shares of a company
bear market	a market in which prices are falling and in which a dealer is more likely to sell securities rather
bean counter	a derogatory term for an accountant
take a bath	suffer a serious financial loss
barren money	money that is unproductive because it is not invested
barefoot pilgrim	an investor who has lost everythiong in securities
bankruptcy	the condition of being unable to pay debts
bang for the buck	return on investment
balance sheet	a financial report stating the total assets and liabilities at a given date
balance	the state of an account
bad debt	a debt which is considered to be uncollectable