Blind Receiving
is a method to ensure more accurate warehouse receipt counts, i.e., PO quantities or items are not displayed on receiving tickets.
OpenFinancial Dictionary
Accounting & Finance Terms (English)
Blind Trust
Blind Trust is a trust where assets are not disclosed to their owner.
OpenBlockchain Accounting
The use of blockchain technology to record and verify accounting transactions in a decentralized and immutable ledger.
OpenBlue chip
A preferred stock is one that is considered the least risky in terms of dividend income and capital value.
OpenBlue Sky Law
Blue Sky Law is a law providing for state regulation and supervision of the issuance of investment securities.
Openblue-collar worker
Blue collar worker is a term often used when referring to production workers and other workers who are paid at an hourly rate. These workers' compensation is referred to as wages (as opposed to salari...
OpenBMR
Base Mortgage Rate - The basic interest rate on which adjustable-rate mortgages are based.
OpenBoard of Directors
The Board of Directors is individuals elected by a company's common shareholders to represent shareholders and set company policies. The board of directors appoints the company's officers and declares...
Openboards of accountancy
Boards of Accountancy These agencies determine educational requirements and eligibility for candidates wishing to take the Uniform CPA Exam. There is a Board of Accountancy in each of the 50 US states...
OpenBOM
A listing of the materials included in a product. A bill of material could be thought of as a bakery's recipe for producing one of its products
OpenBona fide guranty
covers a specific element of a secured transaction, for example, the integrity of receivables or the accuracy of inventory count.
OpenBond
Bond A certificate of debt issued to raise funds. It normally has a fixed rate of interest and is repayable at a fixed date; A formal written promise to pay interest every six months and the principal...
Openbond call price
The call price of a bond is the price at which the bondholder must sell the bond to the issuer. For example, a company may have the right to redeem/repurchase its bonds by paying the bondholder 110% o...
Openbond coupon rate
Bond Coupon Rate The stated interest rate that appears on the face of the bond. Also referred to as the nominal rate or stated interest rate.
OpenBond covenant
Bond covenants are agreements within a bond that can be negative or positive from the point of view of the bondholder, for example, a negative bond covenant is a bond covenant that prohibits certain a...
Openbond discount
bond discount is the excess of a bond face value over issued price.
Openbond premium
Bond premium is the excess of the issue price over the face value of the bond.v
Openbonds payable
Bond Payable An obligation divided into convertible units that requires the issuer to make periodic interest payments and eventually repay the face amount.
OpenBONUS
BONUS is remuneration over and above regular salary.
OpenBook , Books
Books when used as a noun refers to journals or ledgers (for example: cash book). When used a verb it refers to the recording of an entry (for example: to book the sale).
Openbook to market
book to market is the ratio of the firm's book equity to market equity.
Openbook value
Book Value The book value of an asset is the amount of the cost in its asset account less the accumulated depreciation applied to the asset, Net amount an asset is reported on the balance sheet.
Openbook value of a company
book value of a company The amount of owner's equity or stockholders' equity reported on a company's balance sheet. This is not an indication of the company's fair market value
Openbook value of an asset
The book value of an asset is the asset's cost minus the accumulated depreciation since the asset was acquired. This net amount is not an indication of the asset's fair market value. The book value of...
Openbook value per share
book value per share Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
Openbook value per share of stock
Book value per share of stock A company's total equity (excluding preferred stock) divided by the number of shares of common stock outstanding.
OpenBookbuild
bookbuild is a particular way of conducting a float where the price at which shares are sold is not fixed, but rather is determined following a process in which interested investors bid for shares. Th...
OpenBooking
In import/export, a reservation is an arrangement with a shipping company to load and carry the shipment.
OpenBookkeeper
Usually a person who is recording of Ù Accounting transactions.
OpenBookkeeping
The Bookkeeping is the recording of company Accounting transactions.
Openbooks
books A term to mean the company's general ledger or accounting records
OpenBooks of Accounts
Books of accounts are a company's financial records. It usually refers to the lowest level of data recorded, before summaries are made.
OpenBOOKS OF RECORD
Record books are all mandatory entries in those documents that track activity, events, or decisions relating to the subject for which records are kept, for example, board minutes, births or deaths, an...
Openboot
boot a term used to describe the additional monetary consideration that may accompany an exchange transaction
OpenBorrower
The borrower is the person who borrows in accounting when the company borrows from banks, and records in accounting the amount borrowed as loans and the expenses related to the loan as loan expenses o...
OpenBorrower in default
Defaulting borrower: This is when the borrower is in default in repaying his money and has not reached complete default
OpenBorrowing capacity
Borrowing capacity is the ability of a person or company to borrow, given the financial position of the company or person and its ability to repay in subsequent periods.
OpenBorrowing cost
The cost of borrowing refers to the cost incurred by the borrower from the borrowing process, which is usually the interest due on the borrowing process and his ability to repay on the specified dates...
OpenBorrowing requirements
Borrowing requirements are the requirements required by loan issuing entities, for example, the age of the company is not less than two years, the company’s latest approved financial statements, and a...
Openbottom line
In accounting this term means a company's net income, which is the bottom line of the income statement, in accounting/finance, is specifically net income after taxes. In general, it is an expression a...
OpenBOTTOM UP
Bottom up is the concept of analyzing an issue, such as costs or revenues, from the lowest level to the highest.
Openbottom-up participative budget
bottom-up participative budget And budget approach driven by the direct participation of lower-level employees
OpenBought deal
Bought deal is an arrangement where a broker buys all of a new issue of shares and sells them on to investors at a small premium.
Openbounced check
A returned check is a check that was refused to be cashed by the bank due to insufficient funds for the partner’s issuer, and there may be another reason such as failure to match the signature or some...
OpenBOY
it is mean Beginning Of Year.
OpenBR
BR can be a background report or bad record and Br can also refer to a branch
OpenBrady bonds
Brady bonds it's Named after James Brady, Brady bonds were issued by the Mexican government as part of its 1990 debt restructuring.
OpenBRAND IMAGE
BRAND IMAGE is the view held by consumers about a particular brand of good or service. The stronger the brand image the more inelastic the demand for the product is likely to be.
OpenBRAND LOYALTY
BRAND LOYALTY is a situation when a consumer is reluctant to switch from consumption of a favored good. The consumer is "loyal" to the brand.
OpenBrand name
Brand name is a name given to a product or service.
Open