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
Capital Surplus Direct contribution of equity capital over and above value at par. … [Read more...]
Capitalization
Capitalization Equity and debt that the firm's assets are funded with. … [Read more...]
Capitalization Method
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
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
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
Capitalization Table Shows firm capitalization and capitalization ratios, of capital arising from long-term debt and common equity. … [Read more...]
Capitalized
Capitalized To show items with useful lives lasting more than a year, in the asset accounts and then depreciate appropriately. … [Read more...]
Capitalized Interest
Capitalized Interest Interest considered as asset that is amortized over time through the income statement. This interest is not expensed immediately. … [Read more...]
Car
Car Describes the amount of commodity underlying in a contract. Originates from the quantity measured in terms of railroad car capacities. … [Read more...]
Carry
Carry Refer: net financing cost. Cost of financing the asset purchase less yield from the asset. … [Read more...]
Cash Budget
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
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
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
Cash Commodity Physical commodity, as opposed to futures contract wherein only cash may change hands. … [Read more...]
Cash Conversion Cycle
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
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
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...]