A/B Testing

Comparing two versions to determine which performs better.

Marketing

Accelerated Depreciation

Faster rate of depreciation early in an asset's life.

Accounting

Acceleration Clause

Clause that allows a lender to demand full repayment under conditions.

Legal

Accounts Clerk

Staff responsible for financial record-keeping.

HR

Accounts Receivable

Money owed to a business by its customers.

Finance

Accrual Accounting

Recording revenues and expenses when incurred, not when cash is exchanged.

Accounting

Accruals

Revenues and expenses recorded when they occur, not when cash is exchanged.

Accounting

Acknowledgement Receipt

Document confirming receipt of goods or services.

Admin

Acquisition

When one company buys another.

Strategy

Action Plan

Step-by-step strategy to achieve business goals.

Strategy

Ad Copy

Text used in advertisements to persuade consumers.

Marketing

Adjustment Entry

Journal entries for updating accounts at period-end.

Accounting

Administrative Expenses

Overhead costs not directly tied to production.

Accounting

Advance Payment

Payment made before goods/services are received.

Finance

Advertisement

A public promotion of a product or service.

Marketing

Advertising Budget

Funds allocated for promotional activities.

Marketing

Affiliate Marketing

Earning commissions by promoting other businesses' products.

Marketing

Agent

A person authorized to act on behalf of another.

Legal or Sales

Aggregate Demand

Total demand for goods and services in an economy.

Economics

Aggregate Supply

Total supply of goods/services in an economy at a given price.

Economics

Agile

An iterative approach to project development and delivery.

Management

Agile Manifesto

Foundational principles of Agile software development.

Management

Agreement

A mutual understanding between parties, enforceable by law.

Legal

Allocation

Distribution of resources among projects or departments.

Finance

Allowance for Doubtful Accounts

Estimate of accounts receivable that may not be collected.

Accounting

Amortization

Gradual reduction of a debt or asset value over time.

Accounting

Analytics

Data analysis to guide business decisions.

Business Intelligence

Angel Investor

An individual who invests in early-stage startups.

Finance

Annual General Meeting (AGM)

Mandatory yearly meeting of shareholders.

Corporate Governance

Annual Percentage Rate (APR)

The annual cost of borrowing expressed as a percentage.

Finance

Annual Report

A company's yearly financial and operational summary.

Corporate Reporting

Antitrust Laws

Laws to prevent monopolies and promote competition.

Legal or Economics

Applicant Tracking System (ATS)

Software to manage recruiting and hiring processes.

HR Tech

Appraisal

Evaluation of employee performance or asset value.

HR

Arbitrage

Exploiting price differences in different markets for profit.

Finance

Arbitrator

Neutral third party who resolves disputes out of court.

Legal

Article of Incorporation

Legal document establishing a corporation.

Legal

Assessed Value

Estimated value of property for tax purposes.

Real Estate

Asset Allocation

Distributing investments across various categories.

Investment Strategy

Asset Management

Management of investments on behalf of others.

Finance

Asset Turnover

Efficiency ratio showing how well assets generate revenue.

Finance

Asset-backed Security (ABS)

Financial securities backed by asset pools like loans or receivables.

Finance

Assets

Resources owned by a business with economic value.

Finance

Assignment Clause

Contract clause detailing rights to transfer obligations.

Legal

Assumption

A belief or estimate used in decision-making and forecasting.

Strategy

Attrition

Reduction in staff or customer numbers over time.

HR

Auction

A process of buying/selling goods or services by offering bids.

Sales or Finance

Audit

Independent examination of financial records.

Accounting

Audit Trail

Record of transactions or changes for accountability.

Compliance or Finance

Authorized Capital

Maximum share capital a company is allowed to issue.

Finance

Automation

Use of systems to perform tasks with minimal human intervention.

Technology

Average Revenue per User (ARPU)

A measure of revenue generated per user or unit.

Analytics