To switch a computer off and restart it again immediately.

Change the name, packaging, etc., of an existing product or business and advertise it as new and improved.

To ask customers to return a product which they have bought because it has been found to be faulty or dangerous.

To put more money into a business, often one which is facing bankruptcy. To reorganise a company’s capital structure by exchanging preferred stock for bonds, usually to reduce taxes.

Shown as assets on a balance sheet, money which is owed to a company by customers who have purchased goods or services on credit.

An independent person appointed by a court to manage and control the finances, property, etc., of a bankrupt company, who usually sells the company’s assets in order to pay the creditors.

Loosley meaning ‘in return’, based on the stricter mathematical sense of the word, found in financial and scientific theories, where reciprocal refers to the number or fraction which when multiplied by a specified other number or fraction will produce the number one. For example a half is the reciprocal of the number two; and a […]

Exchange of product or services. A simple example might be an accountant providing book-keeping services to a telemarketing company which in return performs telemarketing services on behalf of the accountant.

Also known as Readership Test. A test carried out after people have read a newspaper, magazine, etc., to see if they have remembered or read a particular advertisement.

A date set by a company by which an investor must be recorded as owning shares in order to qualify to receive dividends and be able to vote at a shareholders meeting.