摘要:A type of futures market that occurs when a single traded price is unavailable because of the rapid and large number of transactions occurring in the pit or ring.

Rather than quoting a s[阅读全文]

摘要:The main strengths or strategic advantages of a business. Core competencies are the combination of pooled knowledge and technical capacities that allow a business to be competitive in the marketplace.[阅读全文]

摘要:Compensation that is granted to upper echelon employees, directors, consultants and related parties that is not fully disclosed in mandatory company filings. In some cases of camouflage compensation, [阅读全文]

摘要:A slang term referring to the traditional seating arrangement of younger investment advisors or brokers in a brokerage house.

Traditionally, younger brokers would be assigned to sit in t[阅读全文]

摘要:The average propensity to consume (APC) refers to the percentage of income that is spent on goods and services rather than on savings. One can determine the percentage of income spent by dividing the [阅读全文]

摘要:An individual or company, which purchases a corporation with the intention of dividing that corporation up into its parts and selling these parts for profit. An asset stripper will determine if the va[阅读全文]

摘要:

A report issued by an individual analyst, investment bank or financial services company indicating how a particular company's stock will perform in the coming quarter. Analysts provide guidance as[阅读全文]

摘要:In real estate, when the cost of mortgage payments, property taxes, insurance and maintenance on a rental property is greater than the income it brings in. If this situation is not corrected, it will [阅读全文]

摘要:A tax penalty enacted on an individual for not paying enough of his or her total estimated tax and withholding. If an individual has an underpayment of estimated tax, they may be required to pay a pen[阅读全文]

摘要:Business expenses incurred while an individual is away from home. These include meals, lodging, and transportation expenses.

You may only claim expenses directly related to business purp[阅读全文]

摘要:A business expense incurred by an employee or self-employed taxpayer while away from home in a travel status.

These expenses may only be claimed if the transportation expenses are direct[阅读全文]

摘要:A liability owing to federal, state/provincial and municipal governments. Tax expenses are calculated by multiplying the appropriate tax rate of an individual or business by their income before taxes,[阅读全文]

摘要:An tax term describing personal property that can be physically relocated, such as furniture and office equipment. Tangible personal property is always depreciated over either a five- or seven-year pe[阅读全文]

摘要:A capital loss that cannot be realized in a given tax year due to passive activity limitations. These losses are therefore "suspended" until they can be netted against passive income in a future tax[阅读全文]

摘要:A type of income trust that holds publicly traded investments, has at least one non-portfolio property, and is resident in Canada. SIFT trusts are a common type of business structure in [阅读全文]

摘要:

A tax implemented by the Canadian government on the distributions of a special type of Canadian [阅读全文]

摘要:A personal financial accounting method that, when used properly, can help reduce capital gains realized for an investor who purchased multiple sets of a stock or mutual fund. In turn, the investor's [阅读全文]

摘要:A method of keeping track of all items in an inventory. Specific identification inventory valuation is often used for larger items such as furniture or vehicles, but it is used to identify specific se[阅读全文]

摘要:Children who have been determined to require special attention and specific necessities that other children do not. The state decides upon this status and offers benefits that follow a special needs c[阅读全文]

摘要:The levy assessed against the portion of a property that has been condemned by a public authority. The special assessment tax will reduce the amount of compensation awarded to the property owner [阅读全文]