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gross profit

gross profit Net sales minus the cost of goods sold

floor planning

floor planning : a method of financing a retail sales business in which the retailer gives a security interest in all of the inventory to the lender or

fixed costs

fixed costs Business costs that do not vary with sales volume

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do

legal and parliamentary language [ hereby bequeath] do business : to be engaged in business activities (as soliciting sales) ;specif : to engage in activities sufficient to subject a foreign company to the personal jurisdiction of a

counter offer

a rejection to all or part of a purchase offer that negotiates different terms to reach an acceptable sales contract. Source: U.S. Department of Housing and Urban Development

churn

churn : to make (the account of a client) excessively active by frequent purchases and sales primarily in order to generate commissions NOTE: Churning is a violation of federal securities laws.

cash basis accounting

cash basis accounting An accounting method that records sales and expenses when the transfer of cash occurs

buy down

lender provides a lower rate and lower payments many times for an ARM. The seller may increase the sales price to cover the cost of the buy down. Source: U.S. Department of Housing and Urban Development

boiler room

boiler room : a room equipped with telephones used for making high-pressure usually fraudulent sales pitches

agent

organization that finds buyers or tenants for real estate owners usually for a commission d : an independent sales or service representative of an insurance company compare broker 4 a : a representative, emissary, or official of

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