Backup. A copy of a file or application that is kept separate from the original as a precaution against data loss in the event the original is lost or destroyed.
Balance Sheet. A financial statement that includes a company´s assets and liabilities. A company's net worth is equal to its assets minus its liabilities.
Bankruptcy. A condition in which a business cannot meet its debt obligations and petitions a federal district court for either reorganization of its debts (Chapter 11) or liquidation of its assets (Chapter 7). In the action the property of a debtor is taken over by a receiver or trustee in bankruptcy for the benefit of the creditors. The action may be voluntary or involuntary.
Banner Ad. A common form of online advertising, banner ads come in a variety of sizes and typically appear on a Web page as a box or rectangle containing text, images, animation or other effects. Users who click on a banner typically follow a hyperlink to the advertiser´s Web site.
Beta Software. A test version of software issued prior to a final commercial release.
Bonds. Securities issued by the U.S. government, corporations, federal agencies, or state or local municipalities. Bonds are sometimes further classified as follows:
Corporate Bonds - Debt instruments issued by corporations, as distinct from ones issued by a government agency, typically interest-bearing with a fixed maturity.
High-Yield Bonds - A bond that has a rating of BB or lower and pays a higher yield to compensate for the greater credit risk.
Long-Term Government Bonds - Securities issued by the US government and debt issues of federal agencies having a maturity of 10 years or more.
Mortgage-Backed Bonds - Securities backed by mortgages issued by FMLMC and FNMA or guaranteed by GNMA. Investors receive payments out of the interest and principal on the underlying mortgages.
Municipal Bonds - Debt obligation of a state or local government entity. The funds may support general government needs or fund special projects. The interest on these bonds is typically exempt from federal income taxes, and most state and local taxes.
Bonus. A cash award granted to employees by the employer, usually based on personal and/or company performance. Bonuses can also come in the form of extra vacation time, gifts and other nonmonetary awards.
Bookmark. A marker or address that identifies a Web site or Web page. Most Web browsers, such as Microsoft Internet Explorer (which calls bookmarks "Favorites"), allow users to save and organize bookmarks as a convenient way to mark Web sites for future reference.
Boot (or Reboot). The process of starting (or restarting) a computer. The term boot drive or boot disk refers to the disk drive from which the computer loads its operating system.
Boutique. A small company or firm that specializes in a particular industry or provides a limited service, such as investment banking firms that concentrate solely on technology companies.
Bps (Bits Per Second). A common measure of data transmission speed.
Breach of Contract. A violation of or failure to perform according to the terms and conditions of an agreement.
Broadband. A high-speed transmission medium. T-1, ISDN, DSL and cable modems are broadband media. Besides downloading Web pages more quickly, broadband can also transmit high-quality streaming video.
Broken Link. A hyperlink that does not work, usually because the URL is incorrect or the Web page to which the link refers has been moved or deleted.
Browser. Software that lets you view Web sites. Most browsers display text, images, graphics, animation and other online content. Popular browsers include Netscape Navigator and Microsoft Internet Explorer.
Bug. A programming error that causes computer software to malfunction or generate errors.
Business Plan. A planning document that describes a company, its market, its management team, its potential, its competitors, and all other relevant information about its business and its prospects.
Business Glossary (B)
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