| Accounts payable | | Legal system based on written codes (laws, rules, or regulations). |
| Accounts receivable | | Legal system in which each case is considered in terms of how it relates to legal decisions that have already been made; evolves through judicial decisions over time. |
| Affinity diagramming | | Money an organization owes its vendors and suppliers. |
| Balance sheet | | Ability to be sensitive to and understand one's own and others' emotions and impulses. |
| Business case | | Statement of an organization's financial position at a specific point in time, showing assets, liabilities, and shareholder equity. |
| Business intelligence | | Ability to use information to gain a deeper understanding of an organization and make sound business decisions. |
| Cash flow statement | | Societies or groups characterized by complex, usually long-standing networks of relationships; members share a rich history of common experience, so the way they interact and interpret events is often not apparent to outsiders. |
| Civil law | | Presentation to management that establishes that a specific problem exists and argues for a proposed solution. |
| Code of conduct | | Statement of an organization's ability to meet its current and short-term obligations, showing incoming and outgoing cash and cash reserves in operations, investments, and financing. |
| Common law | | Data-sorting technique in which a group categorizes and subcategorizes data until relationships are clearly drawn. |
| Cultural intelligence | | Ratio of gross profit to net sales. |
| Delphi technique | | Technique that progressively collects information from a group of anonymous respondents. |
| Due process | | Capacity to recognize, interpret, and behaviorally adapt to multicultural situations and contexts. |
| Emotional intelligence (EI) | | Concept that laws are enforced only through accepted, codified procedures. |
| Focus group | | Ability to take an international perspective, inclusive of other cultures' views. |
| Global mindset | | Small group of invited persons (typically six to twelve) who actively participate in a structured discussion, led by a facilitator, for the purpose of eliciting their input. |
| Gross profit margin | | Principles that guide decision making and behavior in an organization. |
| High-context cultures | | Money an organization's customers owe the organization. |