terça-feira, 20 de setembro de 2011


Em continuação as postagens que contem termos em inlgês usuais nas áreas de contabilidade e negócios em geral, segue a lista parcial dos classificados na Letra "C".
CAGR: (Compound Annual Growth Rate) Rate of increase in the value of a quantity (such as an investment), compounded over several years. If a $1 investment was worth $1.52 over three years, the CAGR would be 15% [(1 x 1.15) x 1.15 x 1.15]  
Call: When shares are issued only part of their cost is usually paid at the time of application and allotment. A "call" is a demand by the company for part or all of the outstanding sums to be paid.
Called-up Share capital: The value of unpaid (but issued shares) which a company has requested payment for.
Capital: An amount of money put into the business (often by way of a loan) as opposed to money earned by the business. Shareholder’s capital employed refers to share capital and reserves only, total capital employed includes long term loans.
Capital account: A term usually applied to the owners equity in the business.
Capital Allowances (only for UK ): The depreciation on a fixed asset is shown in the Profit and Loss account, but is added back again for income tax purposes. In order to be able to claim the depreciation against any profits the Inland Revenue allow a proportion of the value of fixed assets to be claimed before working out the tax bill. These proportions (usually calculated as a percentage of the value of the fixed assets) are called Capital Allowances.
Capital Assets: It is related to fixed assets, the terms includes, land, buildings, equipment, furniture and fixtures, and so on. As per the Internal Revenue Service we must include in this group security investments.
Capital Employed (CE): The amount owed by a business to its owners, being the amounts injected in cash by the owners, together with any movement in the value of the business not made up by further cash injections or withdrawals.
Gross Capital Employed=Total assets
Net Capital Employed = Fixed assets plus (current assets less current liabilities).
Capital Expenditure: Money spent on the acquisition to acquire or improve long-term assets, such as motor vehicles, plant or machinery that will be used within the business over a period of years.
Capital Gains Tax: When a fixed asset is sold at a profit, the profit may be liable to a tax called Capital Gains Tax. Calculating the tax can be a complicated affair (capital gains allowances, adjustments for inflation and different computations depending on the age of the asset are all considerations you will need to take on board). In the other words, Capital gain is the excess of selling price over purchase price, which may be given special treatment for tax purposes provided the sale takes place more than a given number of months after purchase.
Cash Accounting: This term describes an accounting method whereby only invoices and bills which have been paid are accounted for.  The cash method is the most simple in that the books are kept based on the actual flow of cash in and out of the business.  Income is recorded when it's received, and expenses are reported when they're actually paid.  The cash method is used by many sole proprietors and businesses with no inventory.  
The cash method is used by many sole proprietors and businesses with no inventory.  From a tax standpoint, it is sometimes advantageous for a new business to use the cash method of accounting.  That way, recording income can be put off until the next tax year, while expenses are counted right away.
Cash Book: A book used to record details of cash moving in and out of the bank current account. A journal where a business's cash sales and purchases are entered. A cash book can also be used to record the transactions of a bank account. The side of the cash book which refers to the cash or bank account can be used as a part of the nominal ledger (rather than posting the entries to cash or bank accounts held directly in the nominal ledger - see 'Three column cash book').
Cash Equivalents:  Temporary investments of cash not required at present by the business, such as funds put on short-term deposit with a bank.  Such investments must be readily convertible into cash, or available as cash within three months.
Cash Flow: A financial report which shows the movement of money in and out of the business over a period of time. Profitable businesses can still fail if customers pay more slowly than the business pays its suppliers, so cash flow should always be measured.
Cash Flow Forecast: A financial report which estimates the cash flow in the future (usually required by a bank before it will lend you money, or take on your account).  A cash flow forecast is essentially used as part of a business plan.
Cash Flow Statements: More than 125 countries in the world have to publish a cash flow statement for each accounting period.  This is a statement showing the historical changes in cash and cash out equivalents through cash flow statements. This is a statement showing how cash has been generated and disposed of by an organization.  The layout is regulated by IAS 7.  This is a legal requirement, and should not be confused with a cash flow forecast.
Cash Payment: A transaction posted that reflects the payment for goods or a service where there has either been no invoice (e.g. buying cd for a computer, the money is handed over immediately the goods -cds- have been received) or the invoice is paid as soon as it is received thereby removing the need to post an invoice onto the purchase ledger. Instead of the money being paid directly out of the bank the money is paid out of either the Petty Cash account.
Charged Card: A card that charges no interest but, on the other hand, requires the user to pay his/her balance in full upon receipt of the statement, usually on a monthly basis. While it is similar to a credit card, the major benefit offered by a charge card is that it has much higher, often unlimited, spending limits. E.g. Diners and American Express cards. Holders have to pay an annual fee for the card.
Chargeback: (Accounting). Allocation  of costs and resource usage based on actual usage or a specified amount, for a specific purpose, and within specific period.
Chart of Accounts: It consists of a list of ledger account names and numbers showing classifications and sub-classifications, and serves as an index to locate a given account within the ledger. It is used to analyse income, expenditure, assets, liabilities and capital, together with the way such categories are assigned to the financial statements.
CIF (Cost, Insurance and Freight): Term of sale usually included  in a international contract for the sale of goods which signifying that the price invoiced or quoted by a seller includes insurance and all other charges up to the named port of destination ( usually a port - rather than the actual buyers address). After that point, the responsibility for the goods passes to the buyer.  In comparison, carriage and insurance paid to (CIP) terms include insurance and all charges up to a named place in the country of destination (usually the buyer's warehouse).
C&F (Cost and Freight): Term of sale usually included  in a international contract for the sale of goods which signifying that the price invoiced or quoted by a seller for a shipment does not include insurance charges, but includes all expenses up to a named port of destination. In comparison, carriage paid to (CPT) terms include all transport charges (but not insurance) up to a named place (usually the buyer's warehouse) of destination.
Closing the books: A term used to describe the journal entries necessary to close, at the end of an accounting period, the sales and expense accounts of a business at year end by posting their balances to the profit and loss account, and ultimately to close the profit & loss account too by posting its balance to a capital or other account.

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