Glossary:All

SmallBusiness.com's Small Business Glossary is a free dictionary of small business terms. It is a reader-created project -- any registered user of SmallBusiness.com can help edit it. Currently the project is focused on developing a master list of terms related to setting up and operating a small business. Along with this master list, we will be working on several focused glossaries related to different aspects of operating a business: Finance, HR, Marketing, Operations, Technology, etc. Note: If you see a link on this (or any) page that is "red," it means that word has not yet been defined. If you can add a definition, please do so.

Contents

A

Accounting
Accounts payable
Accounts receivable
Acid ratio
Acquisition
Action plans
Activity-based costing (ABC)
Advisory board
Affiliates
Affiliate marketing
Aftermarketing
Amortization
Analysis statement
Ancillary bond
Angel investor
Annual receipts
Appraised value
Articles of incorporation
Asset
Assumptions
Auction
Authorized shares
Automated storage and retrieval systems (AS/RS)
Automatic data processing
Automation

B

Bad debts
Balance Sheet
Bank
Banking studies-lending studies
Bankrupt
Bankruptcy
Barter
Benchmarking
Benefits
Best and final offer
Bid bond
Board of accountancy
Board of directors
Book value
Boundaryless organization
Break-even point
Business birth
Business concern
Business death
Business dissolution
Business expense
Business failure
Business incubator
Business inertia
Business insurance
Business interruption insurance
BusinessLINC
Business plan
Business start
Business to business
Bylaws

C

C-corporation
Calendar fiscal year
Canceled loan
Cannibalization
Capacity to repay
Capital
Capital expenditures
Capitalization
Capitalized property
Caplines Loan program
Carrying costs
Cash basis of accounting
Cash-conversion cycle
Cash discount
Cash flow
Cash-flow statement
Contract Assistance for Women Business Owners (CAWBO)
Commerce Business Daily (CBD)
Central Contract Registration (CCR)
Certified Development Company (CDC)
Certified Lender Program
Certificate of Competency Certificate of Competency (COC)
Certificate of deposit
Certificate of incorporation
Chapter 7
Chapter 11
Chapter 12
Chapter 13
Character
Charged off loan
Charge-off
Chart of accounts
Civilian Agency Acquisition Council (CAAC)
Clipping services
Closed loan
Closing
Cluster
Collateral
Collection policy
Commercial Market Representatives (CMR)
Commercial paper
Commodities
Community Adjustment and Investment Program (CAIP)
Company policy manual
Competitive analysis
Compromise
Conditions
Consideration
Consortium
Consulting
Constructive discharge
Contingency fund
Contingent liability
Continuity
Contract
Contracting
Contracting offer
Contractor team arrangement
Cooperative advertising
Cooperative marketing
Copyright
Corporation
Cost of goods sold
Cost-plus-profit pricing
Costs
Covenant not to compete
Credit
Credit period
Credit policy
Credit rating
Creditor
Crisis management
Cumulative cash flow
Current assets
Current ratio
Customer targeting

D

Data element
Debenture
Debt
Debt capital
Debt financing
Debt to total assets ratio
Debtor
Deed of Trust
Defaults
Defense contractor
Deferred Loan
Defense Acquisition Regulatory Council (DARC)
Defense Loan and Technical Assistance Program (DELTA)
Demographic profile
Demographics
Depreciation
Depreciation schedule
Desktop publishing
Direct marketing
Direct public offering
Disabled
Disaster
Disaster area locations
Disbursing officer
Disbursement
Disclaimer
Discount interest rate
Discounted cash flow (DCF)
Distribution channel
Disvestiture
Diversification
Dividends
Domain name
Domain registration service
Double taxation
Due diligence

E

Earning power
Easement
Economic Order Quantity (EOQ)
Export Assistance Center (EDI)
Electronic Federal Tax Payment System (EFTPS)
Electronic data interchange (EDI)
Employee
Employee manual
Empowerment zone
Enterprise
Enterprise resource planning (ERP)
Entrepreneur
Environmental Protection Agency (EPA)
Equal Employment Opportunity Commission EEOC
Equity
Equity financing
Equity partnership
Equity financing
Escrow accounts
Establishment
Exchange rate
Export Assistance Center (EAC)

F

Factoring
Fair and reasonable price
Fair market value
Feasibility study
Feedback
Financial forecast
Financial plan
Financial ratio
Financial report
Financing
Fiscal year
Fixed asset
Fixed cost
Float
Flow chart
Focus group
Foreclosure
Freedom of Information Act (FOIA)
Franchise
Franchise registry
Franchising
Franchisor
Freelancer
Freeware
Freight forwarder
Full and open Competition

G

Gantt chart
Gross domestic product (GDP)
Gross profit
Geographic targeting
Globalization
Gross National Product (GNP)
Goaling
Goodwill
Grant
Green marketing
Green production
Groupthink
Guarantee
Guaranteed loan

H

Hardware
Hazard Insurance

I

Income statement
Incubator
Independent contractor
Industrial espionage
Industry
Information broker
Initial public offering (IPO)
Innovation
Insolvency
Installment loan
Intellectual property
Interest
Intermediary
Intermediary organization
Internship
Intranet
Intrapreneur
Inventory
Inventory turnover
Investment banking
Invitation for bids
Industrial Revenue Bond (IRB)
Internal Revenue Service (IRS)

J

Job description
Job shop operation
Joint venture
Judgement
Junk Bond

K

L

Lease
Lease rate
Legal rate of interest
Lending institution
Lessee
Lessor
Letter of credit (L/C)
Leveraged buy out
Liability
License
License business registration
Life cycle
Lien
Limited liability company (LLC)
Limited liability partnership (LLP)
Limited partnership
Line of credit
Liquid assets
Liquidation
Liquidation value
Litigation
Loan agreement
Loan payoff amount
Logistics
Long term
Loss leader pricing

M

Management by Objectives (MBO)
Managerial accountants
Manipulation
Manufacturing requirement package (MRP)
Market
Market penetration
Market positioning
Market segmentation
Market value
Market-based pricing
Marketing
Marketing theme
Markup
Mass producer
Material requirements planning (MRP)
Maturity
Maturity extensions
Media alerts
Mentor
Merchant number
Merger
Mezzanine financing
Microenterprise development
Microloan program
Mind share
Mission statement
Momentum
Money
Money market
Mortgage
Multiple Employer Trust (MET)
Mystery shopping

N

North American Industry Classification System (NAICS)
Natural Resources Assistance Program
Negative net worth
Negotiated grievance procedure
Negotiation
Negotiation dispute
Net income
Net worth
Nexus
Niche
Nonmanufacturer
Nonmanufacturer rule waivers
Non compete clause
Non set aside report
Non solicitation clause
North American Free Trade Agreement (NAFTA)
Notes receivable
New markets venture capital

O

Occupational Safety and Health Act (OSHA)
Office of Small and Disadvantaged Business Utilization (OSDBU)
Officers
Open source
Operational expenses
Opportunity cost
Ordinary interest
Organizational life cycle (OLC)
Original equipment manufacturer (OEM)
Outlay
Outsourcing
Owner's equity

P

Partnering
Partnership
Patent
Payment bond
Penetration pricing
Perceived risk
Perceived value
Percentage markup
Performance bond
Performance to plan
Petty cash
Plain language
Point of sale system (POS)
Potential sale revenue
Precautionary balances
Preferred lender program
Pretax profit
Prime
Prime contract
Prime rate
Price erosion
Price war
Privacy
Probationary period
Processing company
Procurement Technical Assistance Centers (PTAC)
Product liability
Product positioning
Professional corporation
Professional trade associations
Pro forma statement
Proprietorship
Prospectus
Protege
Protest
Proxy statement
Publicity
Pull and push marketing strategy

Q

Qualified Employee Trusts Loan Program
Quick Ratio

R

Ratio
Receivable Conversion Period (RCP)
Reciprocal marketing
Reciprocity
Reengineering
Regulatory fairness
Return on investment (ROI)
Revolving credit account
Registered agent
Regulatory Flexibility Act (RFA)
Request for Proposal (RFP)
Request for Quotation (RFQ
Retained earnings
Revenue
Reward
Risk
Royalties

S

S-corporation
Sales
Sales revenue targets
Scattergun marketing
SBIR contract
Scalability
Scope of work
SCORE
Secondary market
Secured line of credit
Securities and Exchange Commission (SEC)
Security
Seed money
Selling a business
Service mark
Set-aside contract
Shareholder
Shareware
Short term
Short term loan
Shrinkage
Signage
Simple interest rate loan
Size standards
Small business
Small Business Administration (SBA)
Small Business Development Center (SBDC)
Small Business Investment Company (SBIC)
Small Business Innovation Research (SBIR)
Small Business Investment Act
Small Business Technology Transfer Program (SBTTR)
Small claims court
Small Disadvantaged Businesses (SDB)
Small Disadvantaged Business Concern
Solvency
Sole proprietor
Sole proprietorship
Speculative cash balances
Spyware
Standard Industrial Classification Code (SIC)
Startup
Stock
Strict liability
Subchapter S corporation
Subcontract
Subcontracting
Succession plan
Suite
Sunk cost
Surety bond
Sustainable growth rate (SGR)

T

Target marketing
Tax
Taxpayer identification number
Technology transfer
Telemarketing
Total preventive maintenance (TPM)
Total quality management (TQM)
Trademark
Trade name
Transaction balances
Treasury bills
True lease
Turnover

U

Undelivered orders
Undercapitalization
Underwriter
Unearned revenue
Unfair labor practice
Uniform Commercial Code
Unqualified prospect
Unsecured line of credit
U.S. Export Assistance Center (USEAC)
Usury

V

Variable costs
Valuation
Value-added tax (VAT)
Venture Capital (VC)
Vendor Identification Program (VIP)
Very Small Business Program (VSB)
Vertical marketing system (VMS)
Voice over Internet Protocol (VoIP)

W

Warehouse
Web marketing
Weblog
WiFi
Workers compensation
Working capital

X

Y

Z

Zip

See Also

Categories:Glossaries


 
Contributors
The most recent changes to this page were made by:
[what is this?]
Creator
This page was created on Jan 27, 2007