A-Z Index

Terms starting with C.

All 920 finance and accounting terms beginning with C, each explained in plain English with real-world examples.

• C-Corporation
• CAC Payback Period
• Cafeteria Plan
• Calendar Spread
• Calendar Year
• Call Abandonment Rate
• Call Option
• Call Provision
• Call to Action
• Callable Bond
• Called Capital
• Calmar Ratio
• CAM Charges
• Campaign Conversion Rate
• Campaign ROI
• Candidate Experience
• Candlestick Chart
• Cannibalisation
• Cap Rate
• Cap Table
• Cap-and-Trade
• Capability
• Capacity Building
• Capacity Planning
• Capacity Utilization
• CapEx vs OpEx
• Capital
• Capital Account
• Capital Adequacy Ratio
• Capital Allocation
• Capital Allowance
• Capital Allowances
• Capital Asset Pricing Model
• Capital Budgeting
• Capital Call
• Capital Call Facility
• Capital Cash Flow
• Capital Commitment
• Capital Conservation Buffer
• Capital Contribution
• Capital Controls
• Capital Deepening
• Capital Efficiency
• Capital Employed
• Capital Expenditure
• Capital Expenditure Ratio
• Capital Expenditures
• Capital Flight
• Capital Formation
• Capital Gain
• Capital Gain Yield
• Capital Gains
• Capital Gains Tax
• Capital Gearing Ratio
• Capital Intensity Ratio
• Capital Investment
• Capital Lease
• Capital Lease Agreement
• Capital Loss
• Capital Loss Carryforward
• Capital Losses
• Capital Market
• Capital Preservation
• Capital Raising
• Capital Rationing
• Capital Redemption
• Capital Redemption Reserve
• Capital Requirement
• Capital Requirements
• Capital Reserve Ratio
• Capital Stack
• Capital Stock
• Capital Structure
• Capital Surplus
• Capital to Assets Ratio
• Capital to Risk Assets Ratio
• Capital Turnover
• Capitalisation Policy
• Capitalisation Table
• Capitalised Costs
• Capitalised Development Costs
• Capitalised Interest
• Capitalization
• Capitalization Rate
• Capitalization Ratio
• Captive Insurance
• Carbon Accounting
• Carbon Credit
• Carbon Footprint
• Carbon Negative
• Carbon Neutral
• Carbon Offset
• Carbon Pricing
• Card Not Present Transaction
• Card Scheme
• Card Settlement
• Carried Interest
• Carry
• Carry Trade
• Carryback
• Carryforward
• Carrying Amount
• Carrying Costs
• Carrying Value
• Cart Abandonment Rate
• Carve-Out
• Case Reserves
• Cash Account
• Cash Accounting
• Cash Advance
• Cash and Cash Equivalents
• Cash Application
• Cash Appropriation
• Cash Asset Ratio
• Cash at Bank
• Cash Available for Distribution
• Cash Balance
• Cash Basis Accounting
• Cash Book
• Cash Budget Variance
• Cash Buffer
• Cash Burn Rate
• Cash Collection
• Cash Collection Effectiveness
• Cash Commitment
• Cash Concentration
• Cash Conversion
• Cash Conversion Cycle
• Cash Conversion Efficiency
• Cash Conversion Rate
• Cash Coverage
• Cash Cow
• Cash Crunch
• Cash Cushion
• Cash Cycle Time
• Cash Debt Coverage Ratio
• Cash Deficiency
• Cash Disbursement
• Cash Disbursements Journal
• Cash Discount
• Cash Dividend
• Cash Drain
• Cash Efficiency
• Cash Equivalents
• Cash Equivalents Ratio
• Cash Float
• Cash Flow
• Cash Flow Adequacy
• Cash Flow Adequacy Index
• Cash Flow Adequacy Ratio
• Cash Flow Advance
• Cash Flow After Financing
• Cash Flow After Tax
• Cash Flow Analysis
• Cash Flow at Risk
• Cash Flow Before Financing
• Cash Flow Break-Even
• Cash Flow Budget
• Cash Flow Budgeting
• Cash Flow Coverage
• Cash Flow Coverage Ratio
• Cash Flow Crunch
• Cash Flow Cycle
• Cash Flow Deficit
• Cash Flow Duration
• Cash Flow Efficiency Ratio
• Cash Flow Estimation
• Cash Flow Financing
• Cash Flow Fluctuation
• Cash Flow Forecast
• Cash Flow Forecasting
• Cash Flow from Assets
• Cash Flow from Financing Activities
• Cash Flow from Investing Activities
• Cash Flow from Operations
• Cash Flow Gap
• Cash Flow Generation
• Cash Flow Growth
• Cash Flow Hedge
• Cash Flow Hedging
• Cash Flow Identity
• Cash Flow Improvement
• Cash Flow Index
• Cash Flow Insolvency
• Cash Flow Intensity
• Cash Flow Interest Coverage Ratio
• Cash Flow Leverage
• Cash Flow Liquidity
• Cash Flow Management
• Cash Flow Margin
• Cash Flow Match
• Cash Flow Matching
• Cash Flow Model
• Cash Flow Modeling
• Cash Flow Monitoring
• Cash Flow Multiple
• Cash Flow Neutral
• Cash Flow Optimization
• Cash Flow Pattern
• Cash Flow Per Share
• Cash Flow Per Share Ratio
• Cash Flow Planning
• Cash Flow Positive
• Cash Flow Prediction
• Cash Flow Problem
• Cash Flow Profile
• Cash Flow Projection
• Cash Flow Quality
• Cash Flow Rate
• Cash Flow Ratio Analysis
• Cash Flow Reconciliation
• Cash Flow Recovery
• Cash Flow Reinvestment
• Cash Flow Reporting
• Cash Flow Requirements
• Cash Flow Reserve
• Cash Flow Return
• Cash Flow Return on Investment
• Cash Flow Risk
• Cash Flow Schedule
• Cash Flow Sensitivity
• Cash Flow Shortfall
• Cash Flow Smoothing
• Cash Flow Solvency
• Cash Flow Sources
• Cash Flow Spread
• Cash Flow Stability
• Cash Flow Statement
• Cash Flow Statement Analysis
• Cash Flow Stream
• Cash Flow Stress Test
• Cash Flow Structure
• Cash Flow Sufficiency
• Cash Flow Summary
• Cash Flow Test
• Cash Flow Timing
• Cash Flow to Asset Ratio
• Cash Flow to Capital Expenditure
• Cash Flow to Capital Expenditure Ratio
• Cash Flow to Creditors
• Cash Flow to Current Debt Ratio
• Cash Flow to Current Liabilities Ratio
• Cash Flow to Debt
• Cash Flow to Debt Ratio
• Cash Flow to Equity
• Cash Flow to Fixed Charges
• Cash Flow to Interest Ratio
• Cash Flow to Liabilities
• Cash Flow to Long-Term Debt Ratio
• Cash Flow to Net Income Ratio
• Cash Flow to Revenue
• Cash Flow to Sales Ratio
• Cash Flow to Total Debt Ratio
• Cash Flow to Working Capital
• Cash Flow Tracking
• Cash Flow Trend
• Cash Flow Underwriting
• Cash Flow Uses
• Cash Flow Valuation
• Cash Flow Variability
• Cash Flow Variance
• Cash Flow Velocity
• Cash Flow Volatility
• Cash Flow Waterfall
• Cash Flow Yield Analysis
• Cash Forecast
• Cash Funding
• Cash Gap Analysis
• Cash Generating Power Ratio
• Cash Generation
• Cash Handling
• Cash Holdings
• Cash Impact
• Cash In Hand
• Cash in Transit
• Cash Increase
• Cash Inflow
• Cash Investment
• Cash Lock-Up
• Cash Management
• Cash Management Strategy
• Cash Management System
• Cash Neutral Position
• Cash on Cash Return
• Cash on Delivery
• Cash Operating Costs
• Cash Operating Cycle
• Cash Outflow
• Cash Outflow Projection
• Cash Payment
• Cash Payout
• Cash Planning
• Cash Pooling
• Cash Position
• Cash Position Analysis
• Cash Proceeds
• Cash Profit
• Cash Projection Model
• Cash Ratio
• Cash Receipt
• Cash Receipts Forecast
• Cash Receipts Journal
• Cash Recovery Period
• Cash Reduction
• Cash Refund
• Cash Released
• Cash Remittance
• Cash Requirement
• Cash Reserve
• Cash Resources
• Cash Return on Assets
• Cash Return on Equity
• Cash Return Period
• Cash Revenue
• Cash Runway
• Cash Sale
• Cash Settlement
• Cash Squeeze
• Cash Statement
• Cash Surplus
• Cash Surrender Value
• Cash Sweep
• Cash Threshold
• Cash to Current Assets Ratio
• Cash to Working Capital Ratio
• Cash Transaction
• Cash Trap
• Cash Trap Analysis
• Cash Turnover
• Cash Utilization
• Cash Value
• Cash Withdrawal
• Cash-Generating Unit
• Cashier's Cheque
• Catastrophe Bond
• Catastrophe Bonds
• Catastrophe Insurance
• Catastrophe Risk
• Catch-Up
• Catch-Up Contribution
• Categorization
• Category Management
• Cause and Effect
• CCP
• CDD
• CDS
• Ceded Premium
• Ceding Commission
• Ceding Company
• Central Bank
• Central Bank Digital Currency
• Central Counterparty
• Central Securities Depository
• Centralization
• Centralized Management
• Certainty Equivalent
• Certificate of Deposit
• Certificate of Insurance
• Certified Cheque
• Certified Financial Planner
• Certified Public Accountant
• CET1
• CFA
• CFC Rules
• CFO
• CFP
• Chain of Command
• Change in Accounting Estimate
• Change in Accounting Principle
• Change Management
• Change Order
• Channel Conflict
• Channel Distribution
• Channel Management
• Channel Mix
• Channel Partner
• Channel Partners
• Channel Performance Index
• Channel Strategy
• Channel Stuffing
• Chapter 7 Bankruptcy
• Chapter 11 Bankruptcy
• Charge Off
• Chargeback
• Chargeout Rate
• Charitable Contribution
• Charitable Contribution Deduction
• Charitable Trust
• Chart of Accounts
• Chartered Accountant
• Chartered Financial Analyst
• Chartist
• Cheque
• Chief Executive Officer
• Chief Financial Officer
• Chief Operating Officer
• Chinese Wall
• Churning
• Circuit Breaker
• Circular Economy
• Claims Incurred
• Claims Liability
• Claims Ratio
• Claims Reserve
• Claims-Made Policy
• Class Action
• Clawback
• Clawback Provision
• Clean Surplus Accounting
• Cleared Funds
• Clearing Account
• Clearing House
• Clearing Period
• Clearinghouse
• Clearly Trivial Threshold
• Click-Through Rate
• Client Acquisition
• Client Management
• Client Money
• Client Relationship
• Client Retention
• Cliff Period
• Cliff Vesting
• Climate Finance
• Climate Risk
• Climate Risk Disclosure
• Climate Scenario Analysis
• Closed-End Fund
• Closing Balance Sheet
• Closing Costs
• Closing Entries
• Closing Stock
• Closing the Books
• Cloud Accounting
• Cloud Backup
• Cloud Computing
• Cloud Storage
• CMBS
• CMO
• Co-Branding
• Co-Insurance
• Co-Investment
• Co-Pay
• Co-Payment
• Code of Conduct
• Coefficient of Variation
• Cognitive Bias
• Cognitive Dissonance
• Cohort Analysis
• Coinsurance
• Collaborative Planning
• Collar
• Collateral
• Collateralised Debt Obligation
• Collateralised Loan Obligation
• Collateralized Mortgage Obligation
• Collectability
• Collection Effectiveness Index
• Collection Float
• Collection Ratio
• Collusion
• Combined Leverage
• Combined Ratio
• Commercial Bank
• Commercial Banking
• Commercial Insurance
• Commercial Lease
• Commercial Loan
• Commercial Mortgage-Backed Securities
• Commercial Paper
• Commercial Property
• Commercial Property Valuation
• Commercial Real Estate
• Commerciality Doctrine
• Commingled Fund
• Commission
• Commission Rate
• Commission Structure
• Commission-Based Advisor
• Commissioned Sales
• Commitment Accounting
• Commitment Fee
• Commitments and Contingencies
• Committed Capital
• Committed Cash Flow
• Committed Facility
• Commodities
• Commodity Exchange
• Commodity Index
• Commodity Market
• Commodity Price Risk
• Commodity Risk
• Commodity Swap
• Commodity Trading
• Common Area Maintenance
• Common Dividends
• Common Equity Tier 1
• Common Equity Tier 1 Ratio
• Common Shares
• Common Size Analysis
• Common Size Financial Statement
• Common Stock
• Common-Size Financial Statements
• Communication breakdown
• Company Analysis
• Company Culture
• Company Policy
• Company Restructuring
• Company Valuation
• Comparability
• Comparable Company Analysis
• Comparable Sales
• Comparable Uncontrolled Price
• Comparables Method
• Comparative Advantage
• Comparative Balance Sheet
• Comparative Financial Statements
• Comparative Ratio
• Compensating Balance
• Compensation Benchmarking
• Compensation Package
• Compensation Plan
• Competition
• Competition Law
• Competitive Advantage
• Competitive Analysis
• Competitive Bidding
• Competitive Intelligence
• Competitive Landscape
• Competitive Position
• Competitive Pricing
• Competitive Strategy
• Competitor Analysis
• Complaint Resolution Rate
• Completed Contract Method
• Complexity Cost
• Compliance Audit
• Compliance Management
• Compliance Rate
• Compliance Risk
• Compliance Screening
• Component Depreciation
• Component Materiality
• Compound Annual Growth Rate
• Compound Financial Instrument
• Compound Growth
• Compound Interest
• Compound Leverage Factor
• Compound Return
• Compounding
• Compounding Frequency
• Compounding Interest
• Comprehensive Income
• Concentration Risk
• Concentration Strategy
• Concession
• Concession Agreement
• Concessional Finance
• Concessional Loan
• Conditional Value at Risk
• Confidence Interval
• Confidentiality Agreement
• Confirmation
• Confirmation Bias
• Conflict of Interest
• Conglomerate
• Conglomerate Discount
• Consensus Estimate
• Consensus Estimates
• Consensus Forecast
• Consent Decree
• Conservatism
• Conservatism Principle
• Consignee
• Consignment Inventory
• Consignment Stock
• Consignor
• Consistency Principle
• Consolidated Entity
• Consolidated Financial Statements
• Consolidation Accounting
• Consortium
• Constant Currency
• Construction in Progress
• Consumer Behavior
• Consumer Confidence Index
• Consumer Credit
• Consumer Goods
• Consumer Market
• Consumer Price Index
• Consumer Protection
• Consumer Spending
• Consumer Surplus
• Contactless Payment
• Contagion
• Contango
• Contingency Fund
• Contingency Plan
• Contingency Planning
• Contingency Reserve
• Contingent Asset
• Contingent Beneficiary
• Contingent Business Interruption
• Contingent Claim
• Contingent Consideration
• Contingent Liabilities
• Contingent Liability
• Contingent Rent
• Continuation Fund
• Continuing Operations
• Continuous Compounding
• Continuous Delivery
• Continuous Improvement
• Contra Account
• Contra Revenue
• Contract Asset
• Contract Compliance
• Contract Law
• Contract Liability
• Contract Management
• Contract Negotiation
• Contract Renewal Rate
• Contract Revenue
• Contract Risk
• Contraction
• Contractual Agreement
• Contractual Cash Flow
• Contractual Liability
• Contractual Obligation
• Contrarian Investing
• Contrarian Investor
• Contribution Margin
• Contribution Margin Per Unit
• Control Account
• Control Deficiency
• Control Environment
• Control Premium
• Control Risk
• Control Total
• Controlled Foreign Corporation
• Controlling Stake
• Convenience Yield
• Conventional Cash Flow
• Conversion Costs
• Conversion Option
• Conversion Price
• Conversion Rate
• Conversion Ratio
• Conversion Strategy
• Convertible Arbitrage
• Convertible Bond
• Convertible Debt
• Convertible Note
• Convertible Preferred Stock
• Convexity
• Cookie Jar Reserves
• Cooperative Agreement
• Copay
• Copayment
• Copyright
• Copyright Protection
• Core Business
• Core Capital Ratio
• Core Cash Flow
• Core Competence
• Core Competency
• Core CPI
• Core Earnings
• Core Inflation
• Core PCE
• Core Values
• Corporate Action
• Corporate Bond
• Corporate Card
• Corporate Charter
• Corporate Communication
• Corporate Compliance
• Corporate Culture
• Corporate Development
• Corporate Expenses
• Corporate Finance
• Corporate Governance
• Corporate Identity
• Corporate Income Tax
• Corporate Law
• Corporate Liability
• Corporate Mission
• Corporate Objective
• Corporate Planning
• Corporate Policy
• Corporate Reputation
• Corporate Restructuring
• Corporate Secretary
• Corporate Social Responsibility
• Corporate Strategy
• Corporate Tax
• Corporate Tax Avoidance
• Corporate Transparency
• Corporation Tax
• Correlation Coefficient
• Correspondent Banking
• Corruption
• Cost Accounting
• Cost Advantage
• Cost Allocation
• Cost Basis
• Cost Behavior
• Cost Behaviour
• Cost Center
• Cost Control
• Cost Driver
• Cost Efficiency Index
• Cost Estimation
• Cost Flow Assumption
• Cost Leadership
• Cost Management
• Cost Object
• Cost of Capital
• Cost of Carry
• Cost of Debt
• Cost of Debt Ratio
• Cost of Equity
• Cost of Funds
• Cost of Goods Manufactured
• Cost of Goods Sold
• Cost of Goods Sold (COGS)
• Cost of Living Adjustment
• Cost of Poor Quality
• Cost of Preferred Stock
• Cost of Quality
• Cost of Risk
• Cost of Sales
• Cost Optimization
• Cost Overrun
• Cost Per Acquisition
• Cost Per Click
• Cost Per Contact
• Cost Per Conversion
• Cost Per Customer Served
• Cost Per Hire
• Cost Per Hour
• Cost Per Impression
• Cost Per Lead
• Cost Per Mille
• Cost Per Order
• Cost Per Sale
• Cost Per Square Foot
• Cost per Transaction
• Cost Per Unit
• Cost Performance Index
• Cost Plus Method
• Cost Pool
• Cost Recovery Method
• Cost Reduction Rate
• Cost Savings
• Cost Sharing
• Cost Structure Analysis
• Cost Synergy
• Cost to Revenue Ratio
• Cost to Serve
• Cost Variance
• Cost Volume Profit (CVP) Analysis
• Cost-Benefit Analysis
• Cost-Plus Pricing
• Cost-Push Inflation
• Cost-to-Income Ratio
• Cost-Volume-Profit Analysis
• Counterparty Risk
• Country Risk
• Country Risk Premium
• Country-by-Country Reporting
• Coupon Payment
• Coupon Rate
• Covariance
• Coverage Limit
• Coverage Ratio
• Coverdell Education Savings Account
• Coverdell ESA
• Covered Call
• CPI
• CRD Number
• Credit
• Credit Analysis
• Credit Balance
• Credit Bureau
• Credit Control
• Credit Creation
• Credit Crunch
• Credit Default Swap
• Credit Enhancement
• Credit History
• Credit Insurance
• Credit Limit
• Credit Margin
• Credit Memo
• Credit Note
• Credit Policy
• Credit Rating
• Credit Report
• Credit Risk
• Credit Risk Management
• Credit Sale
• Credit Score
• Credit Scoring
• Credit Spread
• Credit Terms
• Credit Turnover Ratio
• Credit Union
• Credit Utilization
• Creditor Days
• Creditor Rights
• Creditors Turnover Ratio
• Creditors Voluntary Arrangement
• Creditworthiness
• Crisis Management
• Critical Path
• Critical Path Method
• Critical Success Factors
• CRM
• Cross Hedge
• Cross-Border Analysis
• Cross-Border Payment
• Cross-Border Taxation
• Cross-Border Trade
• Cross-Default
• Cross-functional Collaboration
• Cross-Functional Communication
• Cross-Sell Rate
• Cross-Selling
• Crowdfunding
• Cryptocurrency
• Crystallisation
• CTR
• Cum-Dividend
• Cumulative Cash Flow
• Cumulative Preferred Stock
• Cumulative Translation Adjustment
• Cup and Handle
• Currency Appreciation
• Currency Board
• Currency Crisis
• Currency Depreciation
• Currency Devaluation
• Currency Exchange Rate
• Currency Exposure
• Currency Fluctuation
• Currency Hedge
• Currency Hedging
• Currency Intervention
• Currency Pair
• Currency Peg
• Currency Reserve
• Currency Risk
• Currency Swap
• Currency Transaction Report
• Current Account
• Current Account Balance
• Current Account Deficit
• Current Asset Ratio
• Current Assets
• Current Liabilities
• Current Liability Coverage Ratio
• Current Portion of Long-Term Debt
• Current Ratio
• Current Tax Liability
• Current Yield
• Custodial Account
• Custodian
• Custody
• Customer Acquisition Cost
• Customer Acquisition Cost (CAC)
• Customer Acquisition Rate
• Customer Churn Rate
• Customer Complaint Rate
• Customer Concentration
• Customer Count Growth
• Customer Deposit
• Customer Deposits
• Customer Discovery
• Customer Diversity
• Customer Due Diligence
• Customer Due Diligence (CDD)
• Customer Effort Score
• Customer Engagement Score
• Customer Experience
• Customer Feedback
• Customer Growth Rate
• Customer Health Score
• Customer Journey
• Customer Lifetime Value
• Customer Loyalty Index
• Customer Onboarding Time
• Customer Persona
• Customer Profitability
• Customer Relationship Management
• Customer Research
• Customer Retention Rate
• Customer Return Rate
• Customer Satisfaction Score
• Customer Segmentation
• Customer Service Cost
• Customer Service Metrics
• Customer Success
• Customer Support Metrics
• Customer Trust
• Customer Validation
• Customs Broker
• Customs Duties
• Customs Duty
• Customs Valuation
• Cut-Off Procedures
• Cut-Off Testing
• CVaR
• Cybersecurity
• Cybersecurity Risk
• Cycle Counting
• Cycle Time
• Cycle Time Efficiency
• Cyclical Industry
• Cyclical Stock