Category: C

An investor or a plunger who does not act as per conventional wisdom: the person is a pessimist in comparison, to others who are optimist or vice versa. Contrarian ideology is established

Advertising or offers sent in the same mailing envelope to potential customers from multiple businesses . These businesses work in the same market but have products that do not compete. They co-mail

The total costs a firm bears in funding its operations through DEBT and EQUITY, equal to the rate of return needed to induce CAPITAL suppliers to invest or lend. The cost of

An attachment to the MASTER AGREEMENT framework set forth by the INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION that defines credit terms between two COUNTERPARTIES, including credit thresholds, COLLATERAL requirements, and credit termination events.

Any LIABILITY contract on the corporate balance sheet with a final maturity of less than one year. Common current liabilities include COMMERCIALPAPER, shortterm NOTES, REPURCHASE AGREEMENTS, DEPOSITS, ACCOUNTS PAYABLE, and the current

Certain guidelines that are specified by the UK’s Cadbury Committee. The rules are for Corporation Governance’ which submitted their report in 1992. The objective of the report is to raise the confidence

An arrangement in which a buyer may ask the seller to give contracted goods for prices that are lower than the terms specified in the contract.

A DERIVATIVE contract that gives the buyer the right, but not the obligation, to purchase an UNDERLYING ASSET from the seller at a set STRIKE PRICE at, or before, expiry. In exchange,

Money called up for shares, but not paid at the correct time. The shares may be forfeited or a special calls in arrears account is established to debit the sums owing.

The amount that a customer must pay for a canceled contract upon canceling the contract.

A calculated value used to compare process variation to a specification. Examples are Cp, Cpk. Can also be used to compare processes to each other.

A transaction affecting non-current items such as fixed assets, long-term debt, or share capital, rather than revenue transactions.

A fee, charge or a tax that is levied on a per person basis.

The chemical element of atomic number 6, a nonmetal that has two main forms (diamond and graphite) and that also occurs in impure form in charcoal, soot, and coal or carbon dioxide

A transaction evidenced by the action of swiping a card through a terminal or by an imprinted and signed credit card draft.

Policies or specific practices that a company or organization enforces to all employees.

A document issued by the carrier certifying the owner of the goods transported by the carrier, evidencing the owner’s right to make entry.

Broadly construed, is the process of solving new problems based on the solutions of similar past problems. An auto mechanic who fixes an engine by recalling another car that exhibited similar symptoms

The seller may prepare and package merchandise but will not ship until payment is received.