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CAPITAL STOCK SUBSCRIBED

 

CAPITAL STRUCTURE

 

composition of common stock, preferred stock and the various classes thereof,...

CAPITAL SURPLUS

 

paid-in capital not assigned to common stock. An example is the amount received...

capital surplus

The amount by which the capital inflow exceeds the capital outflow in a given time period.

capital-intensive

Production processes that use a high ratio of capital to labor inputs.

CAPITALIZATION OF EARNINGS

 

concept of valuing a business by determining the NET PRESENT VALUE (NPV) of...

CAPITALIZATION OF INTEREST

 

process of deferring interest as an asset rather than an expense. Interest charges...

CAPITALIZE

 

to charge an expenditure to an asset account because it benefits a period in...

Capitalized Interest

Interest expenditures included in the cost of a self-constructed asset.

CARRYING COSTS

 

 

expenses incurred because a firm keeps inventories, also called...

CARRYING VALUE

 

amount shown on an entity's books for assets, liabilities, or owner's equity, net...

CARRYOVER BASIS

 

 

method used in the valuation of property acquired from a decedent...

cartel

A group of firms with an explicit, formal agreement to fix prices and output shares in a...

CASH

 

money deposited in a bank and items that a bank will accept for immediate deposit...

CASH BASIS ACCOUNTING

 

method of recognizing revenue and expenses when cash is received or disbursed...

CASH BUDGET

 

 

CASH DISBURSEMENT JOURNAL

 

book used to record all payments made in cash such as for accounts payable,...

CASH DIVIDEND

 

CASH EQUIVALENT


 

1. immediately realizable money that can be...

CASH EQUIVALENT VALUE

 

funds that could be received upon the sale of an asset. It is the current...

CASH FLOW

 

 

1. cash receipts minus cash disbursements from a given operation or...

CASH FLOW FORECASTING

 

future cash flow predictions including cash collections from customers, investment...

CASH FLOW RATIOS

 

 

CASH FLOW STATEMENT

 

statement showing from what sources cash has come into the business and on what...

CASH FLOW YIELD

ratio of net cash flows from operating activities to net income. Used to measure the ability of...

Cash Flows from Financing Activities

Cash inflows and outflows related to external sources of financing (owners and creditors)...

Cash Flows from Investing Activities

Cash inflows and outflows related to the acquisition or sale of productive facilities and...

Cash Flows from Operating Activities

Cash inflows and outflows directly related to earnings from normal operations.

Cash Flows from Operations

Cash inflows and outflows directly related to earnings from normal operations.

CASH FLOWS TO ASSETS

 

ratio of net cash flows from operating activities to average total assets. Used to...

CASH FLOWS TO SALES

 

ratio of net cash flows from operating activities to sales. Used to measure the...

CASH RECEIPTS JOURNAL

book used to record all transactions involving the receipt of cash. Examples are cash sales,...

CASH SHORTAGE AND OVERAGE

 

 

situation in which the physical amount of cash on hand differs from...

CASH SURRENDER VALUE

 

portion of life insurance premiums paid that can be received if the policy is...

cash transfers

Income transfers that entail direct cash payments to recipients, e.g., Social Security, welfare...

CASH-FLOW-TO-CAPITAL-EXPENDITURES RATIO

 

computation indicating a company's ability to maintain plant and equipment from...

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