Exim

Glossary of Export Import Trade Terms Starting with-A

AB Appellate Body

Absolute Advantage(AB-AD) An absolute advantage exists in condition of when a nation or other economic region of any country is able to produce a good or service more efficiently than a second (other) nation or its region.

Accounting Translation Exposure Changes in a organizations or corporation’s financial statements as a result of changes in currency values.

ACP African, Caribbean, and Pacific countries.

Acquisition of Assets In an acquisition of assets, one firm acquires the assets of another company. None of the liabilities supporting that asset are transferred to the purchaser.

Acquisition of Stock In an acquisition of stock, one firm buys an equity interest in another.

Acquisition Premium In a merger or acquisition, the difference between the purchase price and the reacquisition value of the target firm or company.

Active Fund Management An investment approach that actively shifts funds either between asset classes (asset allocation) or between individual securities (security selection).

Active Income In the U.S. tax code, income from an active business as opposed to passive investment income.

Activity-Based-Cost (ABC) An accounting method that allocates costs to specific products based on breakdowns of cost drivers.

Ad valorem Tariff A tariff assessed as a percentage of the value of an import.

ADB Asia Development Bank, head quartered located in Manila, Philippines (ASIA).

Adjusted Present Value(APV) An APV is a valuation method that separately identifies the value of an unlevered project from the value of financing side effects.

Advance Payment Advance Payment is a Trading method in which the buyer pays for the goods before they are sent out , method is used when buyer is of unknown credit worthiness. It is applicable in International or domestic trade.

Adventure Adventure also define for marine adventure." It is a term of art in the marine insurance...