Category: C

A current measure of the return on a COUPONbearing FIXED INCOME security, generally computed as: where C is the coupon, and P is the purchase price of the security. See also BOND

A plan that allows employees to choose the allocation of their premiums and the composition of their benefits.

Periodic or continuous rights given to the lender to cause payment of the total principal balance prior to the maturity date.

An instance of being summoned, esp. in order to deal with an emergency or to do repairs.

The energy needed to raise the temperature of 1 kilogram of water through 1

A penalty that is incurred for not having a service as long as the contract was stated for.

The analysis of a specific organization’s resources and structures which help identify the potential of the organization.

A business simulation computer game first published in 1995 by Interactive Magic, developed by Enlight for the Macintosh and MS-DOS and designed by Trevor Chan.

Used in the Prepaid or Dental Health Maintenance Organization (DHMO) environment, this amount is paid to each general dentist proportionate to the number of members who have selected him/her as their primary

A record or estimation of carbon in an area or system, and the flux into and out of this system.

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.

The right to retain possession of goods pending payment of overdue freight charges.

The portion of a trial whereby the party with the BURDEN OF PROOF in the case presents its evidence. The term differs from a rebuttal, whereby a party seeks to contradict the

Details of all money received and money paid out. You should have a separate cash book/section for each bank account. A journal where a business’s cash sales and purchases are entered. A

Payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders.

Cash flow information that is determined by adjusting net income for such items as depreciation expense, changes in current assets and liabilities, and other items. It is the first section presented in

Method of matching actual receipts of cash to actual uses of cash to directly determine cash flow for cash budgeting; worthwhile for periods of six or less months. Refer to adjusted net

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