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Welcome to our comprehensive Glossary of Business Terms, with business words that begin with the letter “C.” In the complex and ever-evolving business world, staying informed about the latest terms and concepts is crucial for professionals across various industries.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Cache
A small memory bank inside a computer that stores all the images and text from every website visited. This speeds up the download time when an Internet user revisits a site.
Capital
(Finance, Banking and Accounting) – Money available to invest or the total of accumulated assets available for production.
Capital Account
(Finance, Banking, and Accounting) – The sum of a company’s capital at a particular time
Capital Allowance
(Finance, Banking and Accounting) – The tax advantage that a company is granted for money that it spends on fixed assets.
Capital Appreciation
(Finance, Banking and Accounting) – The increase in a company’s or individual’s wealth.
Capital Asset
(Finance, Banking and Accounting) – An asset that is difficult to sell quickly. for example, real estate.
Capital Budget
A budget for the use of a company’s money.
Capital Controls
Regulations placed by a government on the amount of capital residents may hold.
Capital Equipment
Equipment that you use to manufacture a product, provide a service or use to sell, store and deliver merchandise. Such equipment will not be sold in the normal course of business but will be used and worn out or consumed in the course of business.
Capital Gains (and losses)
(Finance, Banking and Accounting) – The financial gain made upon the disposal of an asset. The gain is the difference between the cost of its acquisition and net proceeds upon its sale.
Capital Goods
(Finance, Banking and Accounting) – Stocks of physical or financial assets that are capable of generating income.
Capital inflow
The amount of capital that flows into an economy from services rendered abroad.
Capitalism
An economic and social system in which individuals can maximize profits because they own the means of production.
Capitalist
An investor of capital in a business.
Capitalization
The amount of money invested in a company or the worth of the bonds and stocks of a company.
Cash
Money in hand or readily available.
Cashback
A sales promotion technique offering customers a cash refund after they buy a product.
Cash Cow
A product that sells well and makes a substantial profit without requiring much advertising or investment.
Cash Discount
A deduction that is given for prompt payment of a bill.
Cash Flow
The actual movement of cash within a business; the analysis of how much cash is needed and when that money is required by a business within a period of time.
Cash Receipts
The money received by a business from customers.
Centralization
The gathering together, at a corporate headquarters, of specialist functions such as finance, personnel and information technology. Centralization is usually undertaken in order to effect economies of scale and to standardize operating procedures throughout the organization. Centralized management can become cumbersome and inefficient and may produce communication problems. Some organizations have shifted toward decentralization to try to avoid this.
Certificate
A document representing partial ownership of a company that states the number of shares that the document is worth and the names of the company and the owner of the shares.
Certified Public Accountant
An accountant to whom a state has given a certificate showing that he has met prescribed requirements designed to insure competence on the part of the public practitioner in accounting and that he is permitted to use the designation Certified Public Accountant, commonly abbreviated as CPA. A CPA can help manage the cash flow, balance the books, and identify ways to cut overhead costs. They are also financial advisors for companies and provide insight when setting company goals and objectives. A CPA can either work directly for a company or work for smaller companies through an outsourced accounting firm.
Read: How to Become a Certified Public Accountant
Chamber of Commerce
An organization of business people designed to advance the interests of its members. There are three levels: national, state, and local. Chambers of Commerce provide a voice for the business community, and a bridge between the government, small businesses and corporations, other community organizations, the general public, etc.
Read: How to Get the Most of Your Local Chamber of Commerce Membership
Chief Executive
The person with overall responsibility for ensuring that the daily operations of an organization run efficiently and for carrying out strategic plans. The chief executive of an organization normally sits on the board of directors. In a limited company, the chief executive is usually known as a managing director.
Chief Executive Officer
The highest ranking executive officer within a company or corporation, who has responsibility for the overall management of its day-to-day affairs under the supervision of the board of directors. Abbr. CEO
Chief Financial Officer
The officer of the organization is responsible for handling funds, signing checks, keeping financial records, and financial planning for the company.
Choice
A decision to purchase is based on an evaluation of alternatives.
Clicks and Bricks
A business strategy that involves combining traditional retail outlets with online commerce.
Close Corporation
A public corporation in which all of the voting stock is held by a few shareholders, for example, the management or family members. Although it is a public company, shares would not normally be available for trading because of a lack of liquidity.
Close-end Credit
A loan, plus any interest and finance charges, is to be repaid in full by a specified future date. Loans that have real estate or motor vehicles as collateral are usually closed-end.
Collateral
Property or goods are used as security against a loan and forfeited to the lender if the borrower defaults.
Co-signers
Joint signers of a loan agreement who pledge to meet the obligations of a business in case of default.
Commercial Paper
Uncollateralized loans obtained by companies, usually on a short-term basis.
Commission
A percentage of the principal or of the income that an agent receives as compensation for services.
Commodity
A good or service, for example, cotton, wool, or a laptop computer, resulting from the process of production.
Commodity Exchange
An exchange where futures are traded, for example, the commodity exchange for metals.
Commodity Future
A contract to buy or sell a commodity at a predetermined price and on a particular delivery date.
Competition
The rivalry between companies to achieve greater market share. Competition between companies for customers will lead to product innovation and improvement, and ultimately lower prices.
Compounding
The calculation, payment, or receipt of compound interest.
Compound Interest
Interest calculated on the sum of the original borrowed amount and the accrued interest.
Content Creation
This includes the process of creating engaging, high-quality content and publishing it on the right channels to reach your target audience. It also includes finding new ways of reaching your audience through influencer outreach, guest blogging, etc.
Read: How to Develop a Content Marketing Strategy
Content Distribution
This involves optimizing your content for search engine optimization (SEO) and social media distribution so that you can maximize exposure and engagement with your audience. The goal is to make sure that you are able to reach as many people as possible while still being able to maintain the integrity of the ad campaign.
Read: Strengthen Your Digital Marketing Strategy With Content Marketing Fundamentals
Contract
An agreement regarding mutual responsibilities between two or more parties.
Controllable Expenses
Those expenses can be controlled or restrained by the business person.
Corporation
A voluntary organization of persons, either actual individuals or legal entities, legally bound together to form a business enterprise; an artificial legal entity created by government grant and treated by law as an individual entity.
Cost, Insurance, Freight
Indicates that a quoted price includes the costs of the merchandise, transportation, and insurance. (CIF).
Cost and Freight (C and F )
Indicates that a quoted price includes the cost of the merchandise and the transportation but not the cost of insurance.
Cost of Goods Sold
The direct cost to the business owner of those items which will be sold to customers.
Credit
Another word for debt. Credit is given to customers when they are allowed to make a purchase with the promise to pay later. A bank gives credit when it lends money.
Credit Line
The maximum amount of credit or money a financial institution or trade firm will extend to a customer.
Current Assets
Valuable resources or property owned by a company that will be turned into cash within one year or used up in the operations of the company within one year. Generally includes cash, accounts receivable, inventory and prepaid expenses.
Current Liabilities
Amounts owned that will ordinarily be paid by a company within one year. Generally includes accounts payable, current portion of long-term debt, interest and dividends payable.
Customer Retention
(Marketing) – The maintenance of the custom of people who have purchased a company’s goods or services once and the gaining of repeat purchases.
Customer Service
(Marketing) – The way in which an organization deals with its customers.
Cutthroat
(Marketing) – Aggressively ruthless, especially in dealing with competitors.
Cutting-edge
(General Management) – At the forefront of new technologies or markets.
Cybermarketing
(Online Marketing) – The use of Internet-based promotions of any kind. This may involve targeted email, bulletin boards, Web sites, or sites from which the customer can download files.
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