This dictionary has been compiled and edited to include terms dealing with Commerce. An attempt has been made to edit the terms in a clear and lucid style to provide both simple definitions and invaluable background information. Some terms are explained quite briefly, others at some length. When a dictionary of this kind is being compiled, it becomes essential to consult the standard works and seek the advice of friends to whom the editor is deeply indebted. The relevance and usefulness of this dictionary should nonetheless remain of high value to all undergraduate and postgraduate students, research scholars, business managers and teachers.