摘要: A buzzword describing fraudulent activities performed by corporations in order to falsify their financial statements. Typically, cooking the books involves augmenting financial data to yield previousl[阅读全文:]
摘要: An accounting practice in which a company uses generous reserves from good years against losses that might be incurred in bad years. Cookie jar accounting is a sign of misleading accounting practices.[阅读全文:]
摘要: An employee with low ambition and, consequently, low productivity. The term coaster is used to describe an employee that is not very productive, or does just enough to get by.
Typically,[阅读全文:]
摘要: A marketing partnership between at least two different brands of goods or services. Cobranding encompasses several different types of branding partnerships, such as sponsorships. This strategy typical[阅读全文:]
摘要: A market theory that suggests that when a company reveals bad news to the public, there may be many more related negative events that have yet to be revealed. The term comes from the common belief tha[阅读全文:]
摘要: A market that is believed to have the potential to make a strong move in one direction after being pushed in the opposite direction. The idea is that if a market should be headed in one direction base[阅读全文:]
摘要: A method used by brokers to obtain new business by making unsolicited calls to potential clients.
There are mixed opinions on the ethicality of cold-calling, many counties have put forwa[阅读全文:]
摘要: Short form for "Commercial Development Company." These companies build and sell/lease commercial real-estate, software, or applications for wide-scale commercial use.
Most com dev comp[阅读全文:]
摘要: A commercial year is a 360 day year composed of 12 months with each lasting 30 days. The commercial year adjusts for differences in the number of days in each calendar month, making it easier to track[阅读全文:]
摘要: The act of making a process, good or service easy to obtain by making it as uniform, plentiful and affordable as possible. Something becomes commoditized when one offering is nearly indistinguishable [阅读全文:]