BREACH OF CONTRACT
BREACH OF CONTRACT is the failure to perform provisions of a contract.
OpenFinancial Dictionary
Accounting & Finance Terms (English)
Break-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
The break-even point is the level of sales at which total revenue equals total costs, resulting in zero profit.
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
Bretton Woods The site in New Hampshire, U.S., of an international conference in 1944 which resulted in the establishment of the World Bank and the International Monetary Fund.
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
A budget is a financial plan outlining expected revenues, costs, and cash flows for a future period.
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 a selection of the legal form under which a company operates: sole proprietorship, general partnership, corporation, SOLE corporation or limited liability company.
OpenBusiness Entity Principle
is where the business is seen as an entity separate from its owner(s) that keeps and presents financial records and prepares the final accounts and financial statements. The accounting is kept for eac...
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 description of a business (usually over a period of 1 to 5 years). A basic business plan includes: product(s) and/or service(s), market, competitor analysis, key people involved, ...
OpenBusiness planning
Business planning is the creation of a business plan and a business plan is a description of the business (usually over a period of 1 to 5 years). A basic business plan includes: product(s) and/or ser...
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
BUSINESS SEGMENT is a component of an enterprise that (a) provides a single product or service or a group of related products and services and (b) that is subject to risks and returns that are differe...
OpenBusiness Unit
A business unit is equivalent to a wholly owned subsidiary except that it is not treated as a separate legal entity. It is an organization within a company that can operate separately because it conta...
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
CALL can be 1. process of redeeming a bond or preferred stock issue before its normal maturity. A security with a call provision typically is issued at an interest rate higher than one without a call ...
OpenCALL PREMIUM
CALL PREMIUM is a premium in price above the par value of a bond or share of preferred stock that must be paid to holders to redeem the bond or share of preferred stock before its scheduled maturity d...
Opencall price
call price The amount at which the holder of preferred stock or bonds must sell the stock or bonds back to the issuing corporation. The call price is disclosed in the indenture. The call price might b...
Opencallable bond
Callable bonds are bonds that provide the issuer with the option to repurchase the bond before the scheduled maturity date at a predetermined price
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
Means Capital Expenditure.
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...
OpenCapital expenditure (CAPEX)
Funds used by an entity to acquire, upgrade, or maintain long-term assets.
OpenCapital expenditure - CAPEX
is the amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment.
Opencapital expenditure decision
Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
Opencapital expenditures
Capital Expenditures The normal and necessary costs incurred to bring an item of property, plant or equipment to its condition for its intended use; These amounts are included in the asset account
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