Financial Terms
Alphabetical Index - C

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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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