above par above the line accept acceptance acceptilation acceptor account account book account current account day account payee accountancy accountant accounting accounts accrue acquittance act of God active bond actuarial actuary advance advance freight advance note advertising advice advice note after tax agency agent aggregate agiotage allonge allowance angel annuitant annuity ante-date ante-dated anti-trust appraisal appraise appraiser appreciate appreciation apprenticeship appropriation arbitrage arbitration arrearage arrears articled clerk asking price asset assets assign assignee assigner assurance at sight auction auction sale auctioneer audit auditing auditor avails average average adjuster average bond average clause average Out averaging award AYE back back bond backin backwardation bailee bailor balance balance of trade balance sheet bank bank account bank balance bank bill bank credit bank giro bank holiday bank loan bank of issue bank rate bank return bank stock bank transfer bankbook banker bankers draft bankers order banking banknote bankruptcy bargain bargain price barratry barter basic pay bean bear bear squeeze bearer bearer bond bearer security below par below the line bend beneficiary berthage bid bid in bill bill broker bill of exchange bill of lading bill of sale billionaire blank cheque block block grant blue chip board Board of Trade bonanza bond creditor bonded goods bonded stores bonded warehouse bondholder bonds bonus issue bonus share book debt book value book-keeping bordereau borrow borrower borrowing BOT bought bounce bounty branch branch office brand break-even point bribe bridging loan broker brokerage bubble bucket Shop budget budget price building society bulk buying bull bullion bulls burden bureau de change business business cycle buy buy back buy in buy out buy up buyer buying buying in by product by-law by-laws call call option call price callable bond capital capital account capital gain capital gains capital goods capital stock capitalist capitalization capitalize capitation cargo carriage carry over carrying over carry-over day cartel cash cash account cash and carry cash down cash sale cashbook cashier ceiling central bank certificate certified certify chain store change charge charter party chartered charterer cheap cheque chequebook chip chips circulation clearance clearing clearing bank clearing house cleat clerk client closed shop closing bid closing price COD collateral colporteur consols contango contraband contract contract curve contract note conversion convert convertibility co-operative corner corporation tax cost of living costs counterfeit coupon cover crash credit credit account credit bank credit card credit control credit note credit rating credit slip credit squeeze creditor crisis crossed crossed cheque currency current account current assets current balance current price cut cut-price cut-rate cycle day book days of grace deal dealer dealing dealings dear debenture debenture stock debit debit note debt debtor deck cargo declare deduction deed default defaulter defence bond Defence Bonds deferred rebate deferred shares deficit deflate deflation defray defrayed delivery depletion deposit deposit account deposit rate deposit slip depositor depreciate depression devaluation dicker differential direct cost direct labour director directors disburse discount discount house discount rate discounting dishonour dishonoured disinflation distribution distributor dividend dividend tax dividend warrant dividend yield docket dole double entry douceur Dow-Jones index draft draw out drawee drawer drawings drawn bonds dry goods dues duopoly Dutch auction duty earing earn earnings easy ECU EEC EFTA elasticity endorse endorser engross engrossing entrepot entrepreneur entrust entry equities equity estate EU Euro Euroland evaluate evaluation even ex bonus exchange exchange control exchange rate exchequer exchequer bill excise excise duty executive expend expenditure expense expenses exploit export export credit exporter exports extortion face value factor factory failure fair price fair trade fee feedback fiduciary figure finance finances financial financier fine fine gold first call first cost first offer first refusal fiscal fiscal policy fiscal year fixed assets fixed capital fixed charge fixed costs fixed price fixed trust flat rate float floating charge floating debt floor price flotation fluctuation flutter FOB folio food foreclosure foreign exchange forward forwarding founders shares franchise free free on board free trade free trade area freeze freight freight note fringe benefits frozen assets fully paid fund funded debt funds futures garnishee garnishee order ge general average gild gilt gilt-edged giro glut GNP go down going concern going rate gold gold pool gold standard goods goodwill gross receipts gross value ground rent growth growth area guarantee guarantee fund hard cash hard currency hard sell hedging high finance hire purchase holder holding honour hyperinflation hypothecate idle in arrear in arrears in cash in debt in one in the red inc incentive incorporated increase indebted indent indenture index indirect cost indirect tax industrial industrials industry inflate inflation infrastructure inscribed stock insolvency insolvent insurance insure insured Interest interest net interest rate investor invisible trade invoice invoice clerk IOU issue job job analysis Jobber Jobbers jobbing joint account joint stock joint stock bank keep accounts killing kite labor labour-intensive laissez-faire lay days lease leasing ledger legal tender lend lender letter of credit levy liability liable lien life interest liquid assets liquidate liquidation liquidator liquidity liquidity ratio liquidity ratios list price living wage Lloyd’s loan loan capital loan conversion lock lockout long long-dated long-dated bill loss loss leader lot lottery Ltd national bank national debt nationalization nearest offer negotiable negotiate nest egg net net gain net price nett no funds non-contributory not negotiable note note of hand notes notice novation obligation octroi offer official list on call on credit on offer on order on strike one off open cheque open credit open policy opening bid opening price operator option option dealings option rate order order book ordinary ordinary share ordinary shares outbid outlay outlet outside broker overcapacity overcharge overdrawn overhead overhead price overheads oversubscribed overtrading owe owed owing package package deal packaging paid-up capital panic paper par par of exchange par value parity participating partner partnership passbook pawnbroker pay pay as you earn pay cash pay in advance pay out pay rise pay slip payable pay-day payee payer payin paying-in-slip payroll pecuniary pension per cent percentage piecework plc pledge plough back plunge point of sale policy policy holder political science poll pool portfolio post postal order pound poundage poverty line preference preference bonds preference share preference stock preferred preferred shares preferred stock prepaid present worth price price ceiling price control price current price cut price fixing price freeze price index price level price list price outstanding price rigging price ring price rise price war pricing principal private sector pro rata proceeds product production productivity profit profit taking profitability profitable profiteer profiteering profits profits tax progress chaser property property tax prospector prospectus prosperity prosperous provide for proxy public public ownership public relations public sector puff punt punter purchase purchase tax purchaser purchasing purchasing power pure profit quality control quarter day Queer Street qui ttance quit rent quota quotation quote rack rent racket rail due rally rate rate 0f growth rate of exchange rate of interest rateable value ratepayer rates rating rationalization ready cash real estate realization realize realty rebate receipt receipts receipts open receiver receiving order recession recoup recovery reducing balance redundant reflation refund reinsurance reinvest reissue renewal rent rental rentes repayable report resale reserve reserve bank reserve price reserves resources restraint retail retailer retainer return returns revaluation revenue revenue account reversion rig rigging rights issue ring rising prices risk risk capital royalties running costs safe deposit salary sale sale or return sales force sales forecast sales ledger save up saving savings bank score scrip scrip issue second-hand secured creditor Securities security sell sell forward sell short selling selling out sell-out serial bond SET set oft settle severance pay share share capital share index share transfer shareholding shares sharing shark shift work short bill short bonds short-dated shortfall shorts shun sideline sight silver Sinecure single entry sink sinking fund sleeping partner sliding scale social credit social security soft currency sold sold forward sold out sole agency solvency solvent specie speculate speculation speculator spending spinoff spiral spot spot price spread stag staple statistician statistics sterling sterling area sterling balance stipend stock Stock Exchange stock in trade stock list stockbroker stockjobber stockjobbery stockjobbing stockpile stockpiles stockpiling stocks stocktaking storage straddle strike subscribe subsidize subsidy subsistence superannuation supertax supply surcharge surety surplus surplus value surrender value surtax swindle swindler switch selling syndic syndicate takeover takeover bid takings tare tariff tax tax avoidance tax collector tax dodge tax evasion tax free tax return taxation taxes teind teller tender ticker tape ticket ticket day tip tithes tonnage trade trade balance trade cycle trade discount trade fair trade in trade price trade union trader trading trading account traffic transaction transfer transfer deed traveller treasurer Treasury treasury bill treasury bond treasury note trend trial balance trustee trustee stock turn turnover tycoon ultra vires undercharge undercut undersell undervalued underwrite underwriter underwriting unissued capital unit trust unload unpaid unquoted upset price usance usurer usury utilities utility valuation value value added tax valued policy VAT vend vend ition vending vendor vendors shares venture viability wage wage freeze wage rate wages Wall Street war bond war loan warehouse warrant warranty way bill wealth wealth tax welfare state wheeler-dealer wholesale wholesaler wind up windfall winding up with profits work force work sheet work study work to rule working capital working day works council works councils World Bank worth wound up write off write up written off yield