Tag: definition
Backward Integration
What is 'Backward Integration'
Backward integration is a form of vertical integration that involves the purchase of, or merger with, suppliers up the supply chain....
Bait Record
What is 'Bait Record' An internal control used in accounting to detect fraud and improper usage. Bait records are planted in computerized...
Backorder
What is 'Backorder' An order for a good or service that cannot be filled at the current time due to a lack...
Backpricing
What is 'Backpricing' A pricing method used in specific futures contracts whereby the price of the commodity to be delivered is priced...
Bailout Bond
What is 'Bailout Bond' A debt security issued by the Resolution Funding Corporation to bail out the savings and loan associations during...
Back Up The Truck
What is "backing up the truck?"
Backing up the truck refers to the purchase of a large position in a stock or other financial asset...
Bad Debt Reserve
What is 'Bad Debt Reserve' An account set aside by a company to account for and offset losses that arise as a...
Bagel Land
What is 'Bagel Land' A slang term that represents a stock or other security that is approaching $0 in price. Arriving in...
Bear Market
A bear market refers to a market in which the prices of securities take a dip resulting in significant losses. It is quite difficult...
Back-to-Back Loan
DefinitionA Back-to-back loan is a loan agreement between entities in two countries in which the currencies remain separate but the maturity dates remain fixed....