Category: C

An OVERTHECOUNTER COMPLEX OPTION that grants the buyer a payoff based on the difference between a predefined STRIKE PRICE and the worst performing ASSET in a PORTFOLIO. See also CALL ON THE

A stock held by a stockholder may be turned in for any price at anytime the holder chooses.

Rooms in a university or college halls of residence, occupied by students during term time and visitors during student holidays. This is a good option for those on a tight budget.

The disease caused by an uncontrolled division of abnormal cells in a part of the body.

Refers to a system that allows an enterprise to commit orders against available capacity, as well as inventory. These systems are evolving to include multiple sites, as well as the entire distribution

A concept in economics which refers to the extent to which an enterprise or a nation actually uses its installed productive capacity.

An organized drive to collect and accumulate substantial funds to finance major needs of an organization, such as a building, major repair project or endowment.

When a fixed asset is sold at a profit, the profit may be liable to a tax called Capital Gains Tax. Calculating the tax can be a complicated affair (capital gains allowances,

The amount by which the purchase price of an asset exceeds the selling price; the loss is realized when the asset is sold.

A capital reduction occurs when a borrower makes a lump sum payment to reduce the capital amount owed on a mortgage. It is commonly called a part redemption. Some institutions specify minimum

A method of determining the value of an organization by calculating the net present value (NPV) of expected future profits or cash flows. The capitalization of earnings estimate is done by taking

Japanese accommodation, initially intended for executives, tiny capsules are about 2 meters long by 1.50 wide.

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

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.

Wealthy or upper-class customers who purchase luxury goods and services. Such customers often receive special treatment from businesses. The term was originally used to describe wealthy individuals who traveled in private carriages.

In marketing, carrying cost refers to the total cost of holding inventory. This includes warehousing costs such as rent, utilities and salaries, financial costs such as opportunity cost, and inventory costs related

Text sometimes exhibits case sensitivity; that is, words can differ in meaning based on differing use of uppercase and lowercase letters. Words with capital letters do not always have the same meaning

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.