Barista

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A person who is a professional speciality coffee maker, for example, cappuccino, latte, espresso, etc.

Bean Counter

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An informal derogatory term for an accountant, especially one who is perceived or suggested to be overly concerned about expenditure detail.

Beanfeast

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Also known as a beano – an annual party, dinner, or outing given by an employer for its employees.

Bear Market

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In the stock market a period of declining prices in which investors continue selling shares, expecting the prices to fall further.

Bear Raid

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The practice, in the stock market, of attempting to push the price of a stock lower by selling in large numbers and often spreading unfavourable rumours about the company concerned.

Behemoth

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A large and powerful organisation. (originally from Hebrew, behemot – beast)

Bell Curve

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Survey/sample distribution term. ‘Bell curve’ is the common informal term for a graph with a large rounded peak in the middle, sloping sharply to the right and left and then tapering more gently at the extreme ends of the graph. It’s a bell shape, hence the name. The term ‘bell curve’ .

Bells and Whistles

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Extra features added often more for show than function, especially on computers, cameras, etc., to make the product more attractive to buyers.

Benefit Principle

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A taxation principle which states that those who benefit more from government expenditure, financed by taxes, should pay more tax for the product or service than those who benefit less.