Capital Structure Combination of liabilities and equity in the balance sheet. Especially the debt to equity ratio and short and long maturities debt combination. … [Read more...]
Capital Surplus
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Capital Surplus Direct contribution of equity capital over and above value at par. … [Read more...]
Capitalization
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Capitalization Equity and debt that the firm's assets are funded with. … [Read more...]
Capitalization Method
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Capitalization Method Creating a replicating portfolio wherein the manager buys the largest-capitalized stocks from an index stock depending on the proportion to their capitalization. … [Read more...]
Capitalization Rate
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Capitalization Rate Return from a real estate investment property that is based on income that is expected to be generated from it. Used to evaluate the investor's potential return on such investment. … [Read more...]
Capitalization Ratios
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Capitalization Ratios Also termed financial leverage ratios. Compare debt to total capitalization. Demonstrate how much the corporation is trading on equity. These ratios need to be viewed in the context of the industry’s stability and cash flow and earnings of the company. … [Read more...]
Capitalization Table
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Capitalization Table Shows firm capitalization and capitalization ratios, of capital arising from long-term debt and common equity. … [Read more...]
Capitalized
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Capitalized To show items with useful lives lasting more than a year, in the asset accounts and then depreciate appropriately. … [Read more...]
Capitalized Interest
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Capitalized Interest Interest considered as asset that is amortized over time through the income statement. This interest is not expensed immediately. … [Read more...]
Car
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Car Describes the amount of commodity underlying in a contract. Originates from the quantity measured in terms of railroad car capacities. … [Read more...]
Carry
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Carry Refer: net financing cost. Cost of financing the asset purchase less yield from the asset. … [Read more...]
Carrying Costs
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Carrying Costs Those costs that change in proportion to the investment in current assets made by the firm. … [Read more...]
Carrying Value
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Carrying Value Book value. May be different from market value. … [Read more...]
Cash Budget
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Cash Budget Predicted/ projected summary of expected cash outflows and inflows and also cash and loan balances of a company. … [Read more...]
Cash and Carry
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Cash and Carry Simultaneous sale of future and purchase of a security, using a loan or repo to finance the balance. … [Read more...]
Cash and Equivalents
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Cash and Equivalents Company reported assets that can be immediately converted to cash. For example, bank accounts, government bonds, and Banker's Acceptances. On the balance sheets, cash equivalents include securities with maturities below 90 days. … [Read more...]
Cash Commodity
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Cash Commodity Physical commodity, as opposed to futures contract wherein only cash may change hands. … [Read more...]
Cash Conversion Cycle
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Cash Conversion Cycle The length of time between a firm's purchase of inventory and the receipt of cash from accounts receivable. … [Read more...]
Cash Cost
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Cash Cost Accounting system wherein costs are classified in the manner that they are paid for in cash. These costs are recognized at the point of sale in the ledger. Distinct from accrual cost recognition method. … [Read more...]
Cash Cow
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Cash Cow Consistent payout of all earnings generated per share as dividend. Or, a company that affords steady free cash flow to the investor. … [Read more...]
