1.

PONY UP - to pay for something

2. COUGH UP - to spend or pay back money reluctantly
3. SPLASH OUT ON - to extravagantly spend a lot of money on something luxurious
4. CHIP IN - to contribute money to a communal fund
5. ZERO OUT - to cut off funding, to remove
6. SQUARE UP - to settle a bill or debt
7. RACK UP - to acquire a lot of money
8. CASH IN ON - to gain financial advantage from a situation
9. CONGLOMERATION - two companies that have no common business areas
10. PREMIUM - an additional amount of money above standard amount or rate
11. CONSOLIDATION - reduction in companies in a sector through merger
12. STREAMLINING - increase in efficiency often resulting in cost savings
13. MARKET CAPITALIZATION - the total value of all shares on a stock market at a particular time
14. VERTICAL INTEGRATION - joining a customer and company or a supplier and company
15. FORWARD INTEGRATION - a merger with or the acquisition of one’s marketing outlets
16. STOCK SWAP - a merger that only involves the exchange of company’s shares
17. MARKET-EXTENSION MERGER - two companies that sell the same product in different markets
18. BACKWARD INTEGRATION - a merger with or the acquisition of one’s suppliers
19. JUNK BOND - a bond that has high rate of interest but a high risk of not being
repaid
20. OUTSTANDING SHARES - all of company’s shares that currently exist and are held by
shareholders
21. DUE DILIGENCE - when a company thinking of buying another looks carefully at its
accounts as it must do by law before the deal can be agreed
22. PRODUCT-EXTENSION MERGER- two companies selling different but related products in the
same market
23. HORIZONTAL MERGER - two companies that are in direct competition and share the same
product lines and markets
24. RAID - buying another company’s shares on the stock exchange, hoping
to persuade enough other shareholders to sell to take control of
the company
25. SYNERGY - combined production that is greater than the sum of the separate
parts
26. A TAKEOVER BID - public offer to company’s shareholders to buy their shares at a
particular price during a particular period so as to acquire a company
27. RAIDER - an organization or a person that attempts to exploit a company
with undervalued assets by making a hostile takeover bid
28. SATURDAY NIGHT SPECIAL - a sudden attempt by one company to take over another one by
making a public tender offer

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29. DOWN RAID - when a firm or investor aims to buy a substantial holding in a
takeover-target company’s equity by instructing brokers to buy
the shares as soon as the stock markets open
30. BEAR HUG - to squeeze the directors into submission
31. SHARK REPELLENT - strategies that company can use when it doesn’t want to be taken
over, includes affecting the value of the target’s stock in some way
32. GOLDEN PARACHUTE - discouraging an unwanted takeover by offering lucrative benefits
to the current top executives who may lose their job if the
company is taken by another firm
33. GREENMAIL - occurs when a large block of stock is held by an unfriendly
company or raider who then forces the target company to
repurchase the stock at a substantial premium to destroy any
takeover attempt
34. PEOPLE PILL - when management threatens that in the event of a takeover, the
management team will resign in the same time, en masse
35. POISON PILL - the target company aims at making its owns stock less attractive
to the acquirer
36. FLIP-IN POISON PILL - allows exciting shareholders to buy more shares at a discount and
the goal is to dilute the shares held by the bidder and make the
takeover bid more expensive and difficult
37. FLIP-OVER POISON PILL - allows the stockholders to buy the acquirer’s shares at a
discounted price in the event of a merger
38. SUICIDE PILL - the takeover-target company may take actions which may lead to
its ultimate destruction
39. MACARONI DEFENCE - a tactic by which the target company issues a large number of
bonds that come with the guarantee that they will be redeemed at
a higher price if the company is taken over
40. SCORCHED-EARTH DEFENCE- a form of risk arbitrage and anti-takeover strategy when a target
firm implements this provision, it will make an effort to make in
unattractive to the hostile bidder
41. CROWN JEWELS - valuable assets
42. NANCY REAGAN DEFENCE - when the board of the directors of the target company meets to
consider the bid, they “just say no”
43. PAC-MAN DEFENCE - when a company that is under a hostile takeover acquires its
would-be buyer

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44. REGISTERED BOND - a bond that has the name of the holder officially recorded by the
company that has issued it
45. EURODOLLAR BOND - a bond issued by a non-European entity in the European market in
euro-dollar denomination
46. CONVERTIBLE BOND - a bond that can be repaid by a company in the form of shares in
the company
47. BULLDOG BOND - a bond issued in pounds on the British markets by a non-British
borrower
48. SAMURAI BOND - a bond issued in yen on the Japanese markets by a non-Japanese
borrower
49. MUNICIPAL BOND - a bond issued by a state or local government authority, usually in
the USA
50. “STRIP” BOND - a bond bought at well below its actual value. It does not pay
interest during its life but the gain is made when it is resold
51. YANKEE BOND - a bond issued by a non-US entity in the US market in US dollar
denomination
52. CORPORATE BOND - a bond issued by a company
53. PRINCIPAL - the amount of capital making up a loan
54. CREDIT RATING - an estimation of borrower’s solvency or ability to pay debts
55. GILT-EDGED STOCK - bonds issued by British government
56. DEFAULT - non-payment of interest or a loan at scheduled time
57. MATURITY DATE - the date when a bond has to be repaid
58. FALLEN ANGELS - bonds of companies were previously in a good situation
59. TREASURY BONDS - long-term bonds issued by the American government
60. COUPON - the amount of interest that a bond pays
61. TREASURY NOTES - medium term (2-10 years) bonds issued by the American
government
62. YIELD - the rate of income an investor receives from a security
63. SYMPTOM - sign/indicator
64. DIAGNOSE - identify/conclude
65. ILLNESS - malaise
66. MEDICAL HISTORY - track record
67. COURSE OF TREATMENT - culture/regime
68. LIFE-STYLE - policy/strategy
69. RECOVERY - turn-around
70. HEALTH - stability/success
71. MEDICAL CONSULTANT - business doctor
72. TERMINALLY-ILL PATIENT - lame duck
73. AILING/SICK - having a lot of problems, especially financial

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74. ANAEMIC - weak, ineffective
75. SURGERY - structural reform or distorted economic parts
76. HEAL WONDS - to recover from a damaging experience
77. LIMP ALONG - to continue to exist or function but with obvious difficulty
78. CRIPPLE - to damage an organization so severely that it becomes impossible
to function normally
79. SUFFER - to experience something very unpleasant or painful
80. PARALYSED - unable to function or improve at all
81. GIVE A CLEAN BILL OF HEALTH - an assurance that something is in good position
82. DIG OUT - to discover facts that have been lost, hidden or kept a secret
83. WEED FROM - to arise from
84. PLOUGH INTO - to invest a lot of something in order to improve it or make it
successful
85. STEM OUT - to remove, take out from a group that are not good enough
86. CUT BACK ON - to reduce the amount of something that you use
87. FLOURISH - to thrive, to be very successful
88. BRANCH OUT INTO - to expand, diversify
89. BEAR FRUIT - good results from your effort
90. PAN-EUROPEAN - including all the peoples or countries in Europe
91. DENOMINATED - to say what units of money are used
92. HEDGING - something that gives you protection against a financial risk
93. BIG BANG - a very big change or improvement
94. SETTLEMENTS - the process of making payments relating to cheques, buying
investments etc, clearing
95. SECURITIES - any form of ownership that can be easily traded on a secondary
market, such as stocks and bonds
96. PRUDENCE - exercising sound judgments or common sense, especially in
business matter
97. INTEGRATION - the act of moving toward union, uniformity, starting to have the
the same characteristics such as the same level of inflation,
interest rates etc.
98. SHOP AROUND - to compare goods in different shops before deciding which to buy
99. BOOST - something that helps something to improve or become more
successful
100. PULL THE PUNCHES - to hold back in one's criticism
101. BELOW THE BELT - not fair
102. ON THE ROPES - doing badly and likely to fail
103. SAVED BY THE BELL - saved by the timely intervention of someone or something
104. THROW IN THE TOWEL - to signal that one is going to quit; to quit

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105. KEEP MOVING THE GOALPOSTS - changing the terms of a debate or a conflict
after it has started
106. A LEVEL PLAYING FIELD - a situation that is fair to all; a situation where
everyone has the same opportunity
107. BACK THE WRONG HORSE - to support someone or something that
cannot win or succeed
108. PAR FOR THE COURSE - typical; about what one could expect
109. HORSES FOR COURSES - something that you say which means that it
is I important to choose suitable people for
particular activities because everyone has
different skills
110. TOUCH BASE - to talk to someone; to confer with someone briefly
111. NECK AND NECK - exactly even, especially in a race or a contest.
112. A MAJOR PLAYER - a very influential person or group; a leading company or
individual in a particular market or industry
113. KEEP (PEOPLE) ONSIDE - to persuade someone to support you or to continue to
support you
114. HEAVYWEIGHT - a person of great importance or influence
115. DROP THE BALL - commit a faux pas or a fault or make a serious mistake
116. PLAY THE BALL - to cooperate
117. THE BALL’S IN YOUR COURT - to be someone else's move, play, or turn
118. ON THE BALL - knowledgeable; competent; attentive
119. WE ARE IN A WHOLE NEW BALL GAME - a situation; state of affairs
120. RUN WITH THE BALL - to take an idea or plan and develop it further
121. INCOME TAX - the tax people pay on their income and wages
122. DIRECT TAX - the tax on wages and salaries or on company’s profit
123. PROGRESSIVE TAX - the tax levied at a higher rate on higher incomes
124. INDIRECT TAX - tax paid on property, sales transactions, imports and so on
125. VALUE ADDED TAX - tax collected at each stage of production
126. CAPITAL GAINS TAX - profits made by selling assets are liable to
127. CAPITAL TRANSFER TAX - gifts and inheritances over a certain value are liable
to
128. EXCISE TAX - a tax on certain goods produced and sold in a country, e.g.
cigarettes, and alcoholic drinks
129. TAX EVASION - making false declarations to the tax authorities
130. CUSTOMS TARIFF - tax on goods brought into country
131. REGRESSIVE TAX - tax where people with low incomes pay a larger percentage
of what they earn than those with high incomes

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132. TAX AVOIDANCE - reducing the amount of tax you pay to a legal
minimum
133. TAX HAVEN - a country offering very low tax rates to foreign businesses
134. TAX SHELTER - a way to delay the payment of tax to a later time, financial
agreement which can reduce your tax liability
135. TAX LIABILITY - the amount of tax you have to pay
136. ITEMIZED DEDUCTION - a list of deductions from taxable income
137. CAPITAL GAINS - money that you make from stocks, bonds, real estate…
138. EXPENSES - in tax terms, the cost of maintaining property or generating
income
139. REFUND - money that government gives back when you pay too
much in taxes or have withheld too much of your salary
140. GARNISHMENT - when someone withholds your wages to pay off your debt
to a third party
141. DEDUCTION - an expense that you can subtract from your gross income
142. PROPERTY TAX - a tax that has to be paid by owners of houses
143. TAX BRACKET - a category of tax payers, defined by how much money they
make
144. DISCLOSURE - releasing your tax information to a third party
145. EXEMPT - not having to pay tax
146. UNAUTHORIZED - illegal, not allowed
147. TAX DISPUTE - a disagreement about how much tax you have to pay
148. HIGH GROUND - position of superiority over others, especially competitors
or opponents
149. LOW - having little relative height; dishonest or immoral
150. UPRIGHT - honest
151. LOFTY - elevated, eminent, or superior
152. UPSTANDING - morally upright; honest
153. FALL FROM GRACE - to experience a major reduction in status or prestige
154. UNDERHAND - marked by or done in a deceptive, secret, or sly manner;
dishonest and sneaky.
155. ABOVE - over or higher than
156. STOOP TO - to degrade oneself or condescend to doing something; to
do something that is beneath one
157. CROOKED - dishonest or unscrupulous
158. STRAIGHT - direct and candid
159. ON THE LEVEL - without deception; honest
160. PUT…SPIN - to twist a report or story to one's advantage

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161. TWISTING - to restate someone's words inaccurately; to misrepresent
what someone has said
162. DISTORTED - altered or misrepresented
163. AS STRAIGHT AS A DIE - perfectly honest
164. DEVIOUS - not straightforward; shifty
165. SIPHON SOMETHING OFF - to transfer sth from one place to another, often illegally
166. TAKE FOR A RIDE - to be deceived or cheated by someone
167. LIE THROUGH YOU TEETH- lie openly or brazenly, knowing that what you are saying is
completely false
168. ON THE FIDDLE - a dishonest method of getting money or other benefits
169. SHOULDER-SURFING - the practice of looking over smb’s shoulder when they are
using a computer or other electronic device in order to
obtain personal information
170. LEAD SMB UP THE GARDEN PATH - to deceive somebody by making them believe
something which is not true
171. SCALES FALL FROM YOUR EYES - to finally understand the truth about sth
172. PULL THE WOOL OVER SMB’S EYES - to trick smb, often by saying things that
aren’t true
173. ECONOMICAL WITH THE TRUTH - without actual lying, a person omits important
facts or gives incomplete information
174. TAKEN TO THE CLEANERS -to lose a lot of money in an unfair way, usually by
being robbed or cheated
175. HEART’S IN THE RIGHT PLACE - to be well-intentioned
176. LOSE HEART - to get discouraged
177. SINK HEART - to feel disappointed
178. SET HEART ON - really, really want to do or have something
179. TAKE HEART - find encouragement
180. CLOSE TO HEART - to care a lot about something
181. HEART’S NOT IN IT - to be no longer motivated to do something
182. HEART OF HEARTS - truest inner feeling
183. CHANGE OF HEARTS - change one’s mind
184. BY HEART - to memorize something word by word
185. HEART-TO-HEART - to have an intimate discussion about one’s true feelings
186. AT HEART - fundamentally
187. TO JUMP THE GUN - to begin too soon
188. TO CLEAR A HURDLE - overcome an obstacle
189. TO HAVE THE INSIDE TRACK- to have an advantage
190. TO KEEP PACE WITH - to stay even with others

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191. TO SET THE PACE -
to do it very well or well quickly and other people try to do
the same
192. TO HAND THE TORCH TO SOMEONE -to hand over a particular duty responsibility to sb
193. TO BE OUT OF THE RUNNING -to be no longer considered
194. TO COME IN A CLOSE SECOND -almost as successful as sb or sth else
195. BUSINESS FORMAT FRANCHISE -this type of franchise includes not only product,
service and trademark but the complete method to
conduct the business such as the marketing plan
and operations manuals
196. PRODUCT DISTRIBUTION FRANCHISE -a franchise where the franchisee simply sells the
franchiser’s products without using the franchiser’s
method of conducting business
197. MANUFACTURING FRANCHISE -the franchise is licensed by the parent company to
produce and distribute its products, using supplies
bought from the franchiser

198. UFOC - the Uniform Franchise Offering Circular, one format for the
disclosure which provides information about the franchiser
and franchise system to the prospective franchisee
199. DISCLOSURE STATEMENT - also known as the UFOC, the disclosure document which
provides information about franchiser and franchise
system
200. FRANCHISE - a license that describes the relationship between the
franchiser and franchisee including use of trademarks, fees,
support and control
201. FRANCHISE AGREEMENT - the legal, written contract between the franchiser and
franchisee which tells each side what to do
202. FRANCHISEE - the person or company that gets the right from the
franchiser to do business under the franchiser’s trademark
or trade name
203. FRANCHISING - a method of business expansion characterized by a
trademark license, payment of fees and significant
assistance and/or control
204. FRANCHISER - the person or company that grants the franchisee the right
to do business under their trademark or trade name
205. ROYALTY - the regular payment made by the franchisee to the
franchiser, usually based on a percentage of the
franchisee’s gross sales
206. BOOK PROFIT - a profit as shown in a company’s accounts

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207. PAPER PROFIT - an increase in the value of an investment, which is not an
actual amount of money unless the investment is sold
208. GAIN - the financial profit that a person or company makes
209. WINDFALL - a profit gained from an unexpected or unusual event
210. PROCEEDS - all the money that you get from selling something
211. CONSOLIDATED PROFIIT - in a group of companies, the total profit from all the
companies in the group for a particular period of time
212. RETURN - the total profit that you get as a result of putting your m
money to a bank, company etc.
213. SURPLUS - the amount of money that remains after a company
has paid all its costs, wages etc
214. OPERATING PROFIT - profit relating to company’s normal activities of providing
goods and services
215. YIELD - the exact amount of profit that you get as a result of
lending money to a company, government etc.

216. DEBT BURDEN - amount of debt that a country has, seen as a problem
217. DEBT SERVICE - making repayments on a debt
218. DEBT JUSTICE - the idea that people should be treated equitably and fairly
219. DEBT RESTRUCTURING - when lenders agree that a debt can be repaid in a different
way or at a different time
220. DEBT FORGIVENESS - when lenders agree that debts do not need to be repaid
221. IMPORT TARIFF/IMPORT DUTY -tariff on goods coming into a country from abroad,
often used as a way of reducing imports and
protecting local industries
222. AD VALOREM TARIFF - a tariff that varies depending on the value of goods
223. PUNITIVE TARIFF - an extra tariff charged on goods going into or out of a
country introduced because a country has done business in
an illegal way
224. MULTIPLE TARIFF - a tariff with different rates that depend on a country the
goods are coming from
225. COMPOUND TARIFF - a tariff with two parts that depends on the parts, one that
depends on the value, and one that is a fixed amount
226. PROTECTIVE TARIFF - the tariff aimed at controlling the amount of foreign goods
entering a country, protecting home producers from
foreign competition
227. AGAINST A BRICK WALL - to not be able to continue an activity or do something you
want to do
228. ON YOUR DOORSTEP - in someone's care; as someone's responsibility.

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229. ON THE TILES - to enjoy yourself by going to things like parties or dances
230. LAID THE FOUNDATIONS - to produce the basic ideas or structures from which
something much larger develops:
231. A FOOT IN THE DOOR - to complete the first step in a process
232. HIT THE ROOF - to suddenly become very angry
233. THROUGH THE BACK DOOR- illegally or dishonestly
234. LIKE A TON OF BRICKS - like a great weight or burden
235. LEFT HIGH AND DRY - to put someone in a very difficult/unpleasant situation they
cannot escape from
236. A SEA CHANGE - a big and sudden change
237. THE TIDE IS TURNING - people’s opinion/a situation is changing
238. A DROP IN THE OCEAN - very small amount that will not have much effect
239. A WAVE OF (PROTESTS) - a large number of
240. AT ALL SEA - confused and not certain what to do
241. COME HELL OR HIGH WATER- even though there may be problems/difficulties
242. MAKE WAVES - to cause problems by making suggestions/criticism
243. GROWING - becoming more important or serious
244. COME TO FRUITION - produce results
245. SOW THE SEEDS - to deliberately start or create
246. GREENSHOOTS - signs of improvements
247. THORNY - very difficult
248. DEEP IN DEBT - a person with financial problems is said to be over their
head or…
249. TAP OUT - to lose one's money in gambling or in the securities markets
250. DRY UP - run dry
251. THROW DOWN THE DRAIN- to waste money; to throw money like water
252. SOLVENT - someone who is without debt
253. CHANNEL - to funnel money into something
254. SPONGE OFF - when a person prefers to spend your money instead of
their own is
255. BAIL OUT - to rescue someone or something from trouble , difficulty,
financial problems etc
256. AFFLUENT - someone who is rich
257. SOAK UP - an expensive outlay is said to absorb or… a large part of
your income
258. POUR/PUMP - when someone invests money in something, they prime
the pump, pour, sink or inject money into it
259. KEEP HEAD ABOVE THE WATER- to keep up with one's work; to have just enough
money to live or to continue a business
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260. LIKE A FISH OUT OF WATER- feeling strange and out of place
261. WATER UNDER THE BRIDGE- past and forgotten
262. SPEND MONEY LIKE WATER- spend without thinking
263. LAND HIM IN HOT WATER - get into trouble
264. LIKE WATER OFF A DUCK’S BACK- no effect on me
265. WATERED DOWN - made less forceful
266. DOESN’T HOLD WATER - is not credible
267. POVERTY TOURISM - has to help the very poorest in developing countries,
has been receiving increasing attention by those I
involved in development
268. SUSTAINABLE TOURISM - responsible travel to fragile, pristine and usually protected
areas that strive to be low impact and small scale.
269. ECOTOURISM - envisaged as leading to management of all resources in
such a way that economic, social and aesthetic needs can
be fulfilled while maintaining cultural integrity
270. DARK TOURISM - involves visits to battlegrounds, castles, scenes of horrific
crimes
271. MEDICAL TOURSIM - patient movement from highly developed nations to
other areas of the world for medical care, usually to find
treatment at a lower cost
272. RECESSION TOURISM - travel trend which involved by way of the world economic
crisis, it is defined by low cost, high-value experience taking
place at once-popular generic retreats
273. CREATIVE TOURISM - new way to discover a culture regards particularly the
operators and branding managers, attentive to the
possibility of attracting a quality tourism, highlighting the
intangible heritage (craft workshops, cooking classes, etc. .)
and optimizing the use of existing infrastructure
274. PARENT BRAND - the brand sold under its own name, rather than under the
name of a particular manufacturer
275. BRAND AWARENESS - the degree in which people know a brand
276. FLAGSHIP BRAND - the most important brand owned by an organization
277. GENERIC BRAND - the original or most widely recognized brand in a family of
brands
278. BRAND POSITIONING - emphasizing characteristics and benefits of a brand in
relation to other brands
279. BRAND EQUITY - the value of a brand to its owners, as sometimes shown
on a firm’s balance sheet

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280. FIGHTER BRAND - the brand-product that is launched along side of a brand’s
bestseller that competes in the marketplace for customers
based on price
281. BRAND DILUTION - when consumers lose the original grasp of brand
perception and no longer associate the brand with a
specific product
282. BRAND FAMILY - group of brands under the same umbrella of development
283. BRAND EXTENSION - when a company uses an existing brand name for
new types of product
284. BRAND PREFERENCE - the deliberate decision to choose one brand over another
285. BRAND TRIGGER - a specific characteristic or message of a brand that makes
change
286. FLANKER BRAND - brand-product that carries the brand’s additional offerings
287. COG - one of the tooth-like parts around the edge of a wheel in a
machine which fits between those of a similar wheel,
causing both wheels to move
288. PUT A BREAK ON - to slow down or stop an activity
289. MECHANISM - a part of a machine or a set of parts that work together
290. OVERHAUL - to repair or improve something so that every part of it
works as it should
291. TOOL - something that helps you to do a particular activity
292. OIL THE WHEELS - to make it easier for something to happen
293. ENGINE - machine that converts energy into mechanical force or
motion
294. INSTRUMENT - a tool or device used for a particular purpose; especially : a
tool or device designed to do careful and exact work

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