CD-ROM (Compact Disc - Read-Only Memory). An optical storage technology that encodes data on a laminated metallic disc. One CD-ROM holds about 600 megabytes, equal to more than 400 floppy disks. Unlike a floppy disk, you cannot erase or edit the data on a CD-ROM.
Cafeteria Plan. An employee benefit plan where employees use pretax salary or wages to create their own customized benefits package. Employees may be able to take cash (which becomes taxable) for unused credits or convert more pretax dollars to pay for more benefits. Also known as a flexible benefits plan.
Cancellation Fee. A fee for breaking a contract. Many cellular phone service contracts impose a cancellation fee for ending the contract before the end of its term.
Caption. The text accompanying an illustration or photograph.
Cash.Cash Equivalents - Investments of high liquidity and safety with a known market value and a very short-term maturity. Examples include Treasury bills and money market funds.
CDs - CDs, or certificates of deposit, are interest-bearing debt instruments issued by banks with maturities from a few weeks to several years.
Fixed Annuities - Investment contract sold by an insurance company that guarantees fixed payments, either for life or for a specified period, to the annuitant. The insurer takes both the investment risk and the mortality risk.
T-Notes - T-Notes are negotiable debt obligations of the US government with maturities of 1 to 10 years.
Capital. (1) Assets less liabilities, representing the ownership interest in a business, (2) a stock of accumulated goods, especially at a specified time and in contrast to income received during a specified time period, (3) accumulated goods devoted to the production of goods, and (4) accumulated possessions calculated to bring income.
Capital Expenditures. Business spending on additional plant equipment and inventory.
Cash Discount. An incentive offered by the seller to encourage a buyer to pay within a stipulated time. For example, if the terms are 1%/10/net 30, the buyer may deduct 1 percent from the amount of the invoice (if paid with 10 days); otherwise the full amount is due within 30 days.
Cash Flow. An accounting presentation showing how much of the cash generated by a business remains after both expenses (including interest) and principal repayment on loans are paid. A projected cash flow statement indicates whether the business will have cash to pay its expenses, loans, and make a profit. Cash flows can be calculated for any given period of time, normally done on a monthly basis or yearly basis.
Circulation. The number of copies that a publication distributes or sells. Also refers to the number of people who have an opportunity to observe a piece of outdoor advertising, such as a billboard or poster.
Collateral. Something of value pledged to support the repayment of an obligation or loan. Examples include real estate and certificates of deposit.
Collateral Document. A legal document covering the item(s) pledged as collateral on a loan.
Close. The point during the sales process when the customer agrees to buy a product or service.
Closing. Actions and procedures required to effect the successful conclusion of a business transaction, such as a real estate purchase or loan consummation.
Cold Call. An unscheduled contact, either on the phone or in person, between a seller and a prospective customer.
.com. One of the major Internet domains, usually representing for-profit business entities. Other major Internet domains include .net, .org, .gov, .info, .biz, and .edu.
Common Law. Law made by judges in individual cases, rather than by the legislature.
Compensation.Direct and indirect monetary and nonmonetary rewards given to employees based on the value of the job, their personal contributions and their performance.
Compromise. The settlement of a dispute or claim.
Consideration. The inducement to a contract. Some right, interest, profit, or benefit accruing to one party, or some forbearance, detriment, loss, or responsibility given, suffered, or undertaken by the other.
Contingency Fee. A common legal fee arrangement that relies on the collection of monetary damages for the plaintiff before any legal fees are owed. Most common in litigation (such as in personal injury lawsuits), it allows the client to receive legal services while paying the attorney little or no money up front.
Contingent Liability. A potential obligation that may be incurred dependent upon the occurrence of a future event. Two examples are: (1) the liability of a guarantor of a promissory note if the primary borrower fails to pay as agreed and (2) the liability that would be incurred if a pending lawsuit is resolved in the other party’s favor.
Controlled Circulation. Publications, generally business oriented, delivered only to readers who have some special qualifications. Generally, these publications are free to the qualified recipients, who must complete registration questionnaires in order to receive them. Also called "qualified circulation."
Cookie. A string of text sent by a web server that a browser stores in a small text file on the user´s hard drive. Cookies store information supplied by the user and read it back later to keep track of user behavior.
Copyright. An exclusive ownership interest in an artistic or literary work. The term "literary work" includes computer software and other information stored in electronic form. Copyright is often noted by the following example: "Copyright© 2003 by AllBusiness.com."
Corporation. A form of organization that provides its owners and shareholders with certain rights and privileges, including protection from personal liability, if proper steps are followed. Corporations may take a number of forms, depending on the goals and objectives of the founders. Types include C, S and nonprofit corporations. Corporations are regarded as “persons” in the eyes of the law and may thus sue and be sued, own property, borrow money and hire employees.
Cost of Goods Sold. This term represents the cost of buying raw materials and producing the goods that a company sells. It also includes the cost of the company´s labor force and overhead costs.
CPU (Central Processing Unit). The main microprocessor chip in a computer. Also used to describe the whole computer “box,” apart from the display screen, keyboard, mouse or other external devices.
Crash. A hardware or software problem that causes an application to quit working. Some crashes render the entire computer unusable, requiring the user to reset or restart the machine.
Credit Rating. A formal evaluation of an individual or a company´s credit history and capability of repaying debt.
Credit Score. A statistical summary of the individual pieces of information on a credit report. A credit score predicts how likely it is that a company or individual will repay debts. Lenders use credit scores to determine whether to extend credit and at what interest rate. Also called a risk score.
Current Ratio. The ratio of the company´s current assets to its current liabilities. A current ratio of less than 1-to-1 typically indicates a poor credit risk. A current ratio of greater than 2-to-1 typically indicates a good credit risk.
Customer. Someone who has bought or made the decision to buy a product or service.
Cyclical Industry. An industry that has natural high and low sales periods based on the time of year, season or other factors.
C Corporation. A corporation where the entity is taxed separately from its owners under subchapter C of the Internal Revenue Code.
Business Glossary (C)
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