| category killer | a major organisation that puts out of business smaller companies |
| chartered accountant | a qualified professional accountant in the UK |
| cheap money | low interest rates |
| clicks and mortar | hybrid businesses involved in e-commerce and traditional stores |
| Clintonomics | economic policy of US President, Bill Clinton |
| closed economy | an economic system in which no external trade takes place |
| closing price | the price of the last transaction at the end of the trading session |
| COLA | cost of living adjustment; modifying the level of earnings in proportion to the level of inflatio |
| collateral | property or goods used as security against a loan |
| commercial bank | a bank that provides services to individuals |
| commodities | a good or service, e.g. cotton, wool or a laptop |
| commission | a payment made to an intermediary often calculated as a percentage of the value of goods or servi |
| competition | rivalry between companies |
| competitive advantage | a factor giving a company supremacy over competitors |
| comprehensive income | total income |
| conglomerate company | a company that owns a diverse range of businesses in different industries, a holding company |
| consolidated debt | the use of a large loan to eliminate smaller ones |
| contingency plan | action to be implemented only upon the occurrence of anticipated future events other than those |
| corporate bond | a long-term bond issued by a corporation |
| corporate fraud | a financial crime committed by a corporation |
| cost cutting | a reduction of costs on all operations |
| cost-effective | offering the maximum benefit |
| creative accounting | the use of accounting methods to hide aspects of a company's financial dealings in order to make |
| credit | a financial arrangement to buy goods or services and pay for that at a later date |
| credit ceiling | the largest amount that a lender will permit somebody to borrow |
| credit crunch | a situation in which money for borrowing is unavailable |
| creditor | a person or entity to whom money is owed |
| credit rating | an assessment of somebody's creditworthiness |
| credit risk | the possibility that a loss may occur in connection with a credit |
| current assets | cash or assets that are readily convertible to cash |
| current liabilities | money owed which falls due for payment within one year |
| cyclical unemployment | temporary unemployment |
| daisy chaining | creating artificial transactions in order to make a particular security appear more active than |
| dear money | money which has to be borrowed at a high interest rate |
| debt collection agency | a business that secures the repayment of debts for third parties |
| debt counselling | a service offering advice and support to individuals who are financially stretched |
| debt rescheduling | the reorganisation of debt repayments |
| debtor | a person or entity owing money |
| debtnocrat | a senior bank official who specialises in lending large sums, e.g. to developing countries |
| deed | a legal document that details the transfer or sale of a property |
| deep pocket | a company or an individual that provides funds for another company |
| default | failure to comply with the terms of a binding legal agreement |
| deflation | a reduction in the general level of prices |
| depression | a slowdown in economic activity |
| digital cash | money that exists in electronic form |
| digital economy | an economy in which e-commerce dominates |
| direct debit | a claim on an individual or organisation by a creditor and paid by the individual's or organisat |
| discount | a reduction in the price |
| diversification | increasing the variety of business, service or product types |
| divestment | a proportional reduction in an ownership stake |
| dividend | an amount payable to shareholders from profits |
