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Listen to a Business English Dialogue About Donated surplus Evelyn: Hi Serenity, have you ever heard of donated surplus in accounting? Serenity: Hi Evelyn! Yes, it refers to the excess of donations received over the fair value of the goods…

Listen to a Business English Dialogue About Dollar weighted return Gabriella: Hi Elena, have you heard about “dollar weighted return” in business and finance? Elena: Hello Gabriella! Yes, dollar weighted return is a measure used to evaluate the performance of…

Listen to a Business English Dialogue About Dollar cost averaging Katherine: Hi Sofia, have you ever heard of dollar cost averaging? Sofia: Hi Katherine, yes, it’s a strategy where you invest a fixed amount of money at regular intervals, regardless…

Listen to a Business English Dialogue About Dollar bears Violet: Hey Ella, have you heard about the term “dollar bears” in business and finance? Ella: Hi Violet! Yes, dollar bears are investors who believe that the value of the US…

Listen to a Business English Dialogue About Dogs of the dow Lily: Hi Anna, have you heard about the investment strategy called Dogs of the Dow? Anna: Hi Lily! Yes, Dogs of the Dow is a simple strategy where investors…

Listen to a Business English Dialogue About Do not increase Penelope: Hi Riley, have you heard about the “do not increase” principle in business? Riley: Hi Penelope! Yes, it’s a principle that suggests not increasing expenses or investments beyond what…

Listen to a Business English Dialogue About Dividend rollover plan Penelope: Hi Eden, have you heard about dividend rollover plans? Eden: No, I haven’t. What are they? Penelope: A dividend rollover plan allows shareholders to reinvest their dividends into additional…

Listen to a Business English Dialogue About Dividend exclusion Ruby: Hi Claire, have you heard of dividend exclusion? Claire: No, I haven’t. What is it? Ruby: It’s a tax provision that allows certain dividends received by corporations from other corporations…

Listen to a Business English Dialogue About Distribution stock Elizabeth: Hi Ava, have you heard about distribution stock? Ava: Hi Elizabeth! Yes, distribution stock refers to shares of a company that are distributed to shareholders as dividends. Elizabeth: That’s right.…

Listen to a Business English Dialogue About Distribution plan Emery: Hi Paisley, do you know what a “distribution plan” is in business? Paisley: No, I don’t. What does it involve? Emery: A distribution plan is a strategy that outlines how…