Business Glossary – Categorize C
Ca
- Capital – the financial investment required to initiate and/or operate an enterprise.
- Cash Based Accounting – an accounting method that enters income and expenses into the books at the time when payment is received or expenses incurred.
- Cash Flow – the transfer of monies into and out of an enterprise.
Cb
Cc
Cd
Ce
Cf
Cg
Ch
Ci
Cj
Ck
Cl
Cm
Cn
Co
- Collateral – assets that can be pledged to guarantee a loan.
- Convenience Goods – goods often used by the consumer, but the consumer is unwilling to spend “shopping time” to acquire them. This covers a broad spectrum of products including candy, cigarettes, drugs, newspapers, magazines and most grocery products.
- Corporate Image Advertising – a “corporate image” ad is designed to primarily promote the enterprise and secondarily promote the products or services of the enterprise.
- Cost of Goods – the direct costs involved in producing a product or service which usually includes labor and materials.
- Cost of Sales – the cost of goods plus the expenses involved in selling and delivering the product or service.
- Competitive advantage – An advantage that a business holds over others in its industry, sector or location. The advantage means that the business is able to sell more of a product, or operate at a lower cost, or better meet the needs of consumers. Competitive advantage usually implies that the business is more profitable than its competitors.
- Consumer – A person or a group that is the final user of goods and services produced within an economy.
- Corporate social responsibility – When businesses consider the interests of stakeholders, society and the environment when making economic and business decisions.
- Cost-benefit analysis – The benefits and costs of a project or decision are determined and evaluated. The evaluation includes monetary and non-monetary effects.
Cp
Cq
Cr
Cs
Ct
Cu
- Current Assets – Assets that can be converted quickly to cash.
- Current Liabilities – All debts incurred in the normal day-to-day business and due within one calendar year.
Cv
Cw
Cx
Cy
Cz
