Brady bonds
Brady bonds it's Named after James Brady, Brady bonds were issued by the Mexican government as part of its 1990 debt restructuring.
OpenFinancial Dictionary
Accounting & Finance Terms (English)
Accounting and Finance Terms Explained
Explore accounting, finance, auditing, taxation, and economics terms explained in clear English. Each entry provides a definition, a detailed explanation, practical uses, and examples where available.
Use the search box below to find a term by its name, definition, application, or related financial concept.
BRAND 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.
OpenBREACH OF CONTRACT
BREACH OF CONTRACT is the failure to perform provisions of a contract.
OpenBreak-even analysis
Break-even analysis is an analytical technique used to determine which products should be sold to reach the break-even point in a business.
OpenBreak-even equation
The break-even equation is the equation that determines the break-even point. Let p = unit selling price, v = unit variable cost, FC = total fixed costs, x = unit sales. Equation: px = vx + FC means f...
Openbreak-even point
break-even point is The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is said to cover fixed costs
OpenBreak-even point
The sales level at which total revenues equal total costs.
OpenBreak-even Point
Break-even analysis helps in pricing, cost control, and planning by determining the sales volume required to cover fixed and variable costs.
OpenBREAK-EVEN SALES
Break-even sales are the sales that are supposed to be sold to reach the break-even point, which equals total revenues with total costs
OpenBretton Woods
The Bretton Woods Agreement established the IMF and World Bank in 1944 and shaped the post-war international monetary system.
OpenBRITISH-AMERICAN MODEL
The British-American model is an accounting model. There are other accounting systems that differ from the American accounting model. US GAAP and FASB standards are not the only accounting principles ...
OpenBroker
The person concerned with searching for buy and sell orders for investors in exchange for a commission service. Brokers specializing in stocks and bonds act as brokerage agents on behalf of the client...
OpenBROKERAGE
BROKERAGE dependent upon usage, is the business of a broker; charges a fee to arrange a contract between two parties, or, the place where a broker conducts his/her business.
OpenBudget
Budgets support planning, control, performance evaluation, and decision-making, and they can be flexible or fixed depending on activity levels.
OpenBUDGETARY ACCOUNTING
book to market is the ratio of the firm's book equity to market equity.
OpenBusiness Analyst
A business analyst in the securities/investment industry, someone with experience evaluating financial investments; A business analyst conducts investment research and makes recommendations to institu...
OpenBusiness Component
Business component The part of a business that has clearly distinguishable operations; A business sector, unit, subsidiary or group of assets
OpenBusiness Entity
A business entity is an organization or legal structure that operates independently for accounting and legal purposes.
OpenBusiness Entity Principle
A business entity is an organization or legal structure that operates independently for accounting and legal purposes.
OpenBusiness Matrix
A business matrix often used in business incubators, is where separate business entities come together to further the development of a startup, for example, one company may offer offices, another help...
OpenBusiness Plan
A business plan is a formal document outlining objectives, strategies, financial forecasts, and funding needs of a business over a defined period.
OpenBusiness planning
A business plan is a formal document outlining objectives, strategies, financial forecasts, and funding needs of a business over a defined period.
OpenBusiness Publication Audit (BPA)
Business Publication Audit (BPA) is similar to the Audit Bureau of Circulation; the BPA is a third-party organization that verifies the circulation of print media through periodic audits.
OpenBusiness Segment
A business entity is an organization or legal structure that operates independently for accounting and legal purposes.
OpenBusiness Unit
A business entity is an organization or legal structure that operates independently for accounting and legal purposes.
OpenBusiness Valuation
A business valuation determines the price a hypothetical buyer would pay for a business under a given set of circumstances.
OpenBuy and Hold
The investment strategy is to explore buying and holding brands as a long-term investment to maximize returns and achieve positive results at a cheap price. Long time investment
OpenBy-product
A secondary product of relatively low value derived from a main production process.
OpenC&C
can mean: Cash and Carry or Collection & Classification.
OpenC&F (COST & FREIGHT)
includes all shipping costs but insurance. Generally used in statement of terms, stating cost and freight are paid by the exporter from his warehouse to a port in the importer's country. In this case,...
OpenC.A.
is sometimes used to identify the Chief Accountant
OpenC.G.A.
means Certified General Accountant.
OpenC.M.A.
means Certified Management Accountant.
OpenC.P.A.
means Certified Public Accountant.
OpenCAD
it's CASH AGAINST DOCUMENTS.
OpenCafeteria Plan
A cafeteria plan is an employee benefit plan that allows staff to choose from a variety of pre-tax benefits. You can contribute a portion of your gross income before any taxes are calculated and deduc...
OpenCAGR
means Copound Annual Growth Rate.
OpenCALL
Callable bonds give the issuer the right to redeem the bond before maturity at a predetermined price, usually when interest rates decline.
OpenCALL PREMIUM
Callable bonds give the issuer the right to redeem the bond before maturity at a predetermined price, usually when interest rates decline.
Opencall price
Callable bonds give the issuer the right to redeem the bond before maturity at a predetermined price, usually when interest rates decline.
Opencallable bond
Callable bonds give the issuer the right to redeem the bond before maturity at a predetermined price, usually when interest rates decline.
OpenCANDY DEAL
is a slang term that refers to an illegal business practice to inflate revenue/sales numbers by selling product to distributors with a pledge to buy them back later, in addition to providing a percent...
OpenCAP RATE
means Capitalization Rate.
OpenCAPEX
Capital expenditure (CAPEX) represents funds used to acquire or improve long-term assets that generate future economic benefits.
Opencapital
In accounting reference to stockholders' equity, Parteners' equity, owners' equity, the money a company has to invest in building, machinery , etc. also known as paid-in capital or equity capital. Als...
OpenCapital Adequacy
A measure of the financial strength of a bank or securities firm, usually expressed as a ratio of its capital to its assets. For banks, there is now a worldwide capital adequacy standard, drawn up by ...
Opencapital budgeting
The formal planning for significant expenditures, such as property, plant and equipment
OpenCapital Charge
is a monetary amount, calculated by multiplying the money the business has tied up in capital, by the weighted average cost of capital (WACC). Capital charge is deducted from net operating profit afte...
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