Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

Category: B

BOILERPLATE

1. content that is made to fit many uses. 2. a legal language institutions use printed on the back of a contract or bill. Big law firms write them and they are

BOOK ENTRY

A notation of a transaction on accounting books.

BOOKS OF FINAL ENTRY

Ledgers that are handled manually that the book of original entry is transfered to. For computerized accounting it is automatically transferred.

BOTTLE

Refer to jar. A narrow opening container that is enclosed with a cap to hold contents.

BOUTIQUE

An INVESTMENT BANK that specializes in a particular area of business, such as CORPORATE FINANCE, LEVERAGED BUYOUTS, or MERGERS and ACQUISITIONS. Boutiques do not offer the full range of investment banking services

BRASS

A yellow alloy of copper and zinc or a decorative object made of such an alloy.

BREAKEVEN

A point where any difference between plus or minus or equivalent changes side.

BRINELL HARDNESS (BH) TEST

A test to determine the hardness of metals and alloys by hydraulically pressing a steel ball into the metal and measuring the resulting indentation. The Brinell scale characterizes the indentation hardness of

BROADSIDE

With the side turned to a particular thing or on the side.

BROWSER

A person who looks casually through books or magazines or at things for sale, an animal that feeds mainly on high-growing vegetation or a program with a graphical user interface for displaying

BUFFER ZONE

A neutral area serving to separate hostile forces or nations.

BULLET

A projectile for firing from a rifle, revolver, or other small firearms, typically of metal, cylindrical and pointed, and sometimes containing an explosive.

BUNKER

A hollow filled with sand, used as an obstacle on a golf course or a reinforced underground shelter, typically for use in wartime.

BUS

Transport (a child of one race) to a school where another race is predominant, in an attempt to promote racial integration.

BUSINESS CARD

A small card printed with one’s name, professional occupation, company position, business address, and other contact information.

BUSINESS DRIVERS

The tasks, the information and the people that promote and support the goals of the enterprise. The requirements that describe what the business wants (e.g., more quality data, faster response to queries).

BUSINESS NECESSITY

A legitimate business purpose that justifies an employment practice as valid and necessary for the effective achievement of the organization’s objectives and the safe and efficient operation of the business.

BUSINESS PROCESS REENGINEERING (BPR)

The analysis and design of workflows and processes within an organization. A business process is a set of logically related tasks performed to achieve a defined business outcome. Re-engineering is the basis

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