budget surplus	[= the extent by which revenue exceeds expenditure]
bull	[= somebody who anticipates favourable business conditions]
bullish	[= relating to favourable business conditions]
bull market	[= market in which prices are rising and in which a dealer is more likely to buy than sell]
business risk	[= the uncertainty associated with the unique circumstances of a particular company]
business segment	[= a distinguishable part of a business or enterprise]
buyer's market	[= a situation in which supply exceeds demand]
capital asset	[= property that the company owns]
capital costs	[= expenses on the purchase of fixed assets, e.g. land and buildings]
capital goods	[= stocks of physical or financial assets]
cartel	[= an alliance of business companies formed to control competition and prices]
cash crop	[= a crop, e.g. tobacco, that can be sold for cash]
cash discount	[= a discount offered to a customer who pays for goods with cash]
cash flow	[= the movement through an organisation of money that is generated by its own operations]