Select financial term to see its definition:Cable Cafeteria Plan cafeteria plan a “menu” of fringe benefit options that include Calendar Calendar effect Call Call an option Call date Call money rate Call option Call price Call protection Call provision Call risk Call swaption Callable Callable bond Canada Pension Plan (CPP) Canada Savings Bonds Canadian agencies Canadian Deposit Insurance Corporation Canadian Life and Health Insurance Association (CLHIA) Candlestick chart Cap Capacity Capacity utilization Capital Capital account Capital allocation capital asset Capital asset pricing model (CAPM) Capital budget Capital budgeting capital budgeting decision Capital Consumption Allowance Capital Cost Allowance (CCA) Capital employed Capital expenditures Capital flight Capital Flows Capital gain Capital gains yield CAPITAL IN EXCESS OF PAR VALUE Capital in excess par capital investment analysis Capital Investments
Capital lease Capital loss Capital market Capital market efficiency Capital market imperfections view Capital market line (CML) capital markets Capital Mobility Capital rationing capital recovery capital stock Capital structure capital structure, or capitalization Capital surplus Capitalism Capitalization Capitalization method capitalization of costs Capitalization Rate Capitalization ratios Capitalization table Capitalize Capitalized Capitalized Cost An expenditure or accrual that is reported as an asset to be amortized against Capitalized Expenditures Capitalized interest CAPM Captive Agent Car CARDs Carring costs Carry carrying cost carrying costs Carrying value CARs CARs (cumulative abnormal returns) CASB Cash Cash accounting Cash and carry CASH AND CASH EQUIVALENTS Cash and equivalents Cash budget cash burn rate Cash commodity Cash conversion cycle Cash cost Cash cow Cash cycle Cash deficiency agreement Cash delivery Cash discount Cash dividend Cash equivalent Cash-equivalent items Cash Equivalents Cash flow Cash flow after interest and taxes Cash-flow break-even point Cash flow coverage ratio Cash Flow Forecast cash flow from operating activities, or cash flow from profit Cash flow from operations Cash flow matching Cash flow per common share Cash Flow Provided by Operating Activities Cash Flow Provided or Used from Financing Activities Cash Flow Provided or Used from Investing Activities Cash Flow statement CASH-FLOW STATEMENT Cash flow time-line Cash Flow–to–Income Ratio (CFI) CASH FLOWS FROM FINANCING ACTIVITIES CASH FLOWS FROM INVESTING ACTIVITIES CASH FLOWS FROM OPERATIONS Cash management bill Cash markets Cash offer Cash ratio Cash receipts journal Cash settlement contracts Cash Surrender Value Cash-surrender value Cash transaction Cash Turnover Cash value added (CVA) Cashout CBOE CEDEL Central Bank centralization CEO Certainty equivalent Certificate of deposit (CD) Certified Management Accountant (CMA) Ceteris Paribus CFAT CFO CFTC Change in Accounting Estimate Change in Accounting Principle Change in Reporting Entity Changes in Financial Position Channel Stuffing Characteristic line charge-back system Chart of accounts Chartists Chattel Cheapest to deliver issue Cherry Picking Chicago Mercantile Exchange (CME) chief financial officer (CFO) Child Insurance Rider (CIR) Chinese wall Churn Churning Circle Circular Flow Circus swap CLA Claim Claim dilution Claimant Classical Macroeconomics Clean Float Clean opinion Clean price Clear Clear a position Clear Card Clearing House Automated Payments System (CHAPS) Clearing house / Clearinghouse Clearing House Interbank Payments System (CHIPS) Clearing member CLHIA Clientele effect Close, the Closed Economy Closed-end fund Closed-end mortgage Closing entries Closing purchase Closing range Closing sale Cluster analysis co-borrower Co-insurance coefficient of correlation Coefficient of determination coefficient of variation Coinsurance effect COLA Cold-Turkey Policy Collar Collateral Collateral trust bonds Collateralized mortgage obligation (CMO) Collection Department Collection float Collection fractions Collection policy Collective wisdom Comanger Combination matching Combination strategy Commercial Bank Commercial Business Loan (Credit Insurance) Commercial draft Commercial Mortgage Commercial paper Commercial risk Commission Commission broker Commission house Commitment Commitment fee committed cost Committee, AIMR Performance Presentation Standards Implementation Committee Commodities Exchange Center (CEC) Commodity Common-base-year analysis common body of knowledge (CBK) Common market Common Shares common-size balance sheet common-size income statement Common stock Common stock equivalent Common stock market Common stock/other equity Common stock ratios Company Acquisitions company cost of capital Company-specific risk Companyspecific Risk Comparative Advantage Comparative credit analysis Comparison universe Compensating balance Compensation compensation committee compensation strategy Competence Competition Competitive Advantage Competitive bidding Competitive offering Complementary Policies Complete capital market Complete portfolio Completed-Contract Method Completion bonding Completion risk Completion undertaking Component Composition Compound interest Compound option Compounding Compounding frequency Compounding period Comprehensive due diligence investigation computer-aided design (CAD) computer-aided manufacturing (CAM) computer integrated manufacturing (CIM) Concentration account concentration banking Concentration services Concession agreement concurrent engineering Conditional Buyer Conditional Sale Conditional Sale Agreement Conditional sales contracts Conditional Seller Confidence indicator Confidence level Confidentiality Agreement Configuration audit Configuration control Confirmation Conflict between bondholders and stockholders confrontation strategy Conglomerate Conglomerate merger Consensus forecast Consigned stocks Consignment Consignor Consol Consolidated Omnibus Budget Reconciliation Act (COBRA) Consolidation Consortium banks Constant dollar accounting Constant dollars constant-growth dividend discount model Constant-growth model constraint Consumer credit Consumer Credit Protection Act Consumer Price Index (CPI) Consumption Function Contango Contigency Contingencies Contingent Beneficiary Contingent claim Contingent deferred sales charge (CDSC) Contingent immunization Contingent Liability Contingent Owner contingent pay Contingent pension liability continuous budgeting Continuous compounding Continuous Discounting continuous improvement continuous loss Continuous random variable Contra-asset account Contra-equity account Contract Contract Accounting contract manufacturer Contract month contract vendor Contract Work Hours and Safety Standards Act Contributed capital Contribution Contribution margin contribution margin ratio Contribution Principle Contribution Rate Control Control account control chart control premium controllable cost Controllable profit controllable variance Controlled disbursement Controlled foreign corporation (CFC) Controller controlling Convenience yield Convention statement Conventional mortgage Conventional pass-throughs Conventional project Convergence conversion conversion cost Conversion factors Conversion parity price Conversion premium Conversion ratio Conversion Right Conversion value Convertibility convertible bond Convertible bonds Convertible Debenture Convertible eurobond Convertible exchangeable preferred stock Convertible preferred stock Convertible price Convertible security Convertibles Convex Convexity Cookie Jar Reserves Core competency Core Earnings Corner A Market Corporate acquisition Corporate bonds Corporate charter Corporate finance Corporate financial management Corporate financial planning Corporate processing float Corporate tax view Corporate taxable equivalent Corporation Correlation correlation analysis Correlation coefficient Cost cost accounting Cost Accounting Standards Board (CASB) cost accumulation cost allocation cost avoidance Cost basis Cost behaviour Cost-Benefit Analysis cost-benefit analysis the analytical process of comparing the Cost-benefit ratio cost center Cost centre Cost company arrangement cost consciousness cost containment Cost control cost control system Cost depletion Cost driver cost driver analysis cost leadership strategy cost management system (CMS) Cost object Cost of capital cost of capital (COC) Cost of carry Cost of Common Stock Cost of Debt Cost of Equity Cost of funds cost of goods manufactured (CGM) Cost of goods sold Cost of Insurance Cost of lease financing Cost of limited partner capital Cost of manufacture Cost of Preferred Stock cost of production report Cost of quality Cost of sales cost-plus contract Cost Plus Estimated Earnings in Excess of Billings Cost-plus pricing Cost pool cost presentation Cost-Push Inflation cost reduction cost structure cost table Cost–volume–profit analysis (CVP) cost-volume-profit (CVP) Costs Capitalized in Stealth costs of financial distress Counter trade Countercyclical Counterpart items Counterparties Counterparty Party Counterparty risk Country beta Country financial risk Country risk General Country selection Coupon Coupon Bond Coupon / Coupons Coupon dates Coupon equivalent yield Coupon payments Coupon rate Covariance Covenants Cover Coverage ratios Coverdell Education IRA Covered call Covered call writing strategy Covered interest arbitrage Covered or hedge option strategies Covered Put Cramdown Crawling peg Creative Accounting Practices Creative Acquisition Accounting Creative Destruction Credible signal Credit Credit analysis credit bureau credit card Credit Crunch Credit enhancement Credit Loss credit memo Credit period credit policy Credit Rationing Credit risk Credit scoring Credit spread Credit Terms Credit Union Crediting rate Creditor Creditor (Credit Insurance) Creditor Proof Protection Creditors Critical Growth Periods Critical Illness Insurance Critical Illness Insurance (Credit Insurance) critical success factors (CSF) Cross-border risk Cross default Cross hedging Cross holdings Cross rates Cross-sectional approach Crossover rate Crowding Out Crown jewel Cum dividend Cum rights Cumulative abnormal return (CAR) Cumulative dividend feature Cumulative-Effect Adjustment Cumulative Effect of a Change in Accounting Principle Cumulative Effect of Accounting Change Cumulative preferred stock Cumulative probability distribution Cumulative Translation Adjustment (CTA) account Cumulative voting Currency Currency arbitrage Currency basket Currency future Currency option Currency risk Currency risk sharing Currency selection Currency swap Current account Current asset Current assets Current cost Current coupon Current-coupon issues Current Dollars Current Income Tax Expense Current issue Current liabilities Current liability Current maturity Current rate method Current ratio Current Tax Payment Act of 1943 Current yield Cushion bonds Custodial fees Fees Customary payout ratios Customized benchmarks Customs union Cutoff control CVP Cycle counting cycle time Cyclical Unemployment
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