Category: C

Refer to discounted cash flow (DCF) analysis.

A vehicle established as an authorized INSURER or REINSURER that is used to facilitate a company

A permit that allows a country or organization to produce a certain amount of carbon emissions and that can be traded if the full allowance is not used.

A paper listing of lost, stolen, past-due, over-limit, counterfeit or otherwise problem cards published by credit card companies, like Visa or MasterCard. Merchants will review the list to discover if a credit

Negligence: failure to act with the prudence that a reasonable person would exercise under the same circumstances.

Written at the end of an account to show that an amount has to be taken down to the beginning of the next account lower down the same page of the account

This is the cost a business incurs over a certain period of time, to hold and store its inventory. Businesses use this figure to help them determine how much profit can be

It’s a ledger that shows just how much the company has in cash holds.

A budget used to quantify an immediate, short-term cash flow. Reviewing daily, weekly, and monthly expenditures is essential for a resolution to establish credit lines or contemplate investing short-term idle cash.

A firm’s cash revenues less cash expenses, which excludes the costs of depreciation.

Organizational monetary income, from activities such as operations, investments, and financials.

Annuity contract for paying to a designated beneficiary the difference of the cash paid into the annuity versus the amount back to the annuitant, who has died before receiving full payment.

The merger of a target firm paid in cash by the buying firm. Occurs when the targeted firm’s stockholders or shareholders do not want any part of ownership of the buying firm

Catastrophe insurer reinsurance type. Catastrophe is categorized at magnitude, such as an earthquake or hurricane; creates total loss;

A form that lists specific causes of loss covered by a commercial insurance policy; usually an attachment to that policy.

The centralization of the power to purchase any and all the needs of an enterprise or agency into one office.

Document that confirms legal exportation of the noted items from their country of origin.

Document issued commonly by customs authorities of the exporting country commonly issue this document to certify that the correct gross weight of the goods being shipped.

A designated authority approves or certifies that an equipment or machine part was manufactured to the required specifications by a certified manufacturer by issuing this document.

Change to a longer or shorter financial reporting period or a change to a different date for closing of accounts. It generally requires prior approval of taxation authorities.