C - Cutover
Autor: teacher Jota | Publicado: 2011-03-15T13:55:00-07:00

Cafeteria Plan - A system which allows employees to choose     from a selection of benefits which may be tax-advantaged, such as retirement     plan contributions, health benefits, etc., in addition to their salary.
Calculated Risk - A risk which has been undertaken after     careful consideration has been given to the likely outcome.
Callable - Usually applies to bonds or convertible securities     which can be bought back, at an agreed price, before maturity, by the company     or government which sold them.
Call Account - A bank account, which usually pays a higher     rate of interest, from which investors can make instant withdrawals.
Callipygian - Having well-shaped     beautiful buttocks. This fascinating obscure term (thanks S Marcus, PhD) -     indeed the OED categorises the adjective as 'rare' - deserves wider exposure.     Callipygian is pronounced 'Kallipijian' with the emphasis on the 'pij'     syllable. A more recent variation is Callypygous ('kallipijus'). The word came     into English in the late 1700s from Greek, kallipugos, which was used to     describe a statue of Venus (the 1922 OED says it was actually the name of a     statue of Venus), from kallos meaning beauty, and puge, meaning buttocks.     Kallos is also a root of the word calligraphy (decorative     handwriting/lettering), and callisthenics (graceful gymnastics). 
Cap And Collar - The upper and lower limits of interest rates     on a loan, usually fixed for a specific period of time.
Capital - The net worth of a business, including assets,     cash, property, etc., which exceeds its liabilities (debts). The amount of     money invested in a business to generate income.
Capital Allowance - Money spent by a company on fixed assets,     such as buildings, vehicles, machinery, which is deducted from its profits     before tax is calculated.
Capital Flight - The sudden movement of money from one     country or investment to another in order to reduce risk, such as high     inflation, or to increase profit.
Capital Gains Tax - Tax payable on profits made on the sale     of certain types of assets by a company or individual.
Capitialism  - When an economic system of a country is     controlled and profited by private individuals and corporations, rather than     the government.
Capitalization Issue - When a company converts its spare     profits into shares, which are then distributed to existing shareholders in     proportion to the amount of shares they already hold.
Capital Outlay - Money which is spent for the acquisition of     assets, such as land, buildings, vehicles, machinery.
Capped-Rate - Interest rate, usually on a loan, which cannot     rise above the upper set level but can vary beneath this level.
Carbon Credit - Allows the right to emit a measured amount of     harmful gases, such as carbon dioxide, into the air, and can be traded between     businesses and countries.
Carey Street - To be heavily in debt or bankrupt. Originates     from Carey Street in London where the bankruptcy court was situated.
Carload - A shipment of goods which,     typically by weight, qualifies for a lower shipping rate. The term 'Less than     carload' refers to a shipment which is below the given size/weight necessary to     qualify for such a rate. The term originated from USA railway freight car     transportation and also applies to other methods of freight transport, notably     shipping containers, hence similar terms containerload and 'less than     containerload'. 
Carnet - An international official permit which allows you to     take certain goods, e.g. for display or demonstration, into another country,     duty free, for a specific period - usually 12 months.
Carpet Bomb - To send an advertisement to a large number of     people by e-mail or onto their computer screens.
Cartel - A group of separate companies or nations which     together agree to control prices and not compete against each other. Also known     as a Price Ring.
Cash Call - A request by a company to its shareholders to     invest more money.
Cash Cow - A steady dependable source of income which     provides money for the rest of a business.
Cash Flow - The movement of money into and out of a company,     organisation, etc.
Cash Flow Forecast - Also called Cash Flow Projection. An     estimate of the amounts of cash outgoings and incomings of a company over a     specific time period, usually one year.
Casting Vote - The deciding vote cast by the presiding     officer to resolve a deadlock when there are an equal number of votes on both     sides.
Catch-22 - Much misused expression, it refers properly only     to a problem whose solution is inherently self-defeating. Wrongly it is used to     describe any insurmountable or difficult problem. It's from Joseph Heller's     book of the same name; see cliches     origins.
Category Killer - Large companies that put smaller and less     efficient competing companies out of business.
Cattle Call - Term used in the entertainment industry for a     large number of actors, etc., who are all auditioning for the same job.
Caveat Emptor - When the buyer takes the risks and is     responsible for checking the condition or quality of the item purchased. (Latin     - Let the buyer beware)
C E Mark - Conformite Europeenne (European Conformity). A     symbol on many products sold in the European Union indicating that they have     met health, safety and/or environmental requirements, ensuring consumer and     workplace safety.
Central Counterparty - Acts on behalf of both parties in a     transaction, so that the buyer and seller do not have to deal with each other     directly. 
Central Reservation     System (CRS) - A computer database system used by a chain of hotels     (and other services providers) enabling availability and rates to be monitored     and bookings to be made.
Chain Of Command - A system in a business, or in the     military, in which authority is wielded and delegated from top management down     through every level of employee. In a chain of command instructions flow     downwards and accountability flows upwards. 
Chamber Of Commerce - A group of business owners in a town or     city who form a network to promote local business.
Channel Of Distribution - Also known as Distribution Channel.     A means of distributing a product from the manufacturer to the customer/end     user via warehouses, wholesalers, retailers, etc.
Check The Gate - A term used in the film industry after a     shot is taken on a film set. The gate, or opening in front of the camera, is     checked to make sure that there is no dirt, hair, etc., present.
Clapper Boy - On a film or TV set, the person who holds the     clapperboard (which has information on it, for example film title, shot number,     etc) in front of the camera for about one second at the start of each shot     after the camera starts rolling.
Class Action - A lawsuit in which one person makes a claim     and sues on behalf of a large group of people who have similar legal claims,     usually against a company or organisation.
Class A Spot - In the media, commercials which are run on a     prime time network.
Clicklexia - Ironic computing slang     for a user's tendency to double-click on items when a single click is required,     often causing the window or utility to open twice.
Clicks And Mortar - Also known as Clicks and Bricks. Refers     to businesses which trade on the Internet as well as having traditional retail     outlets, such as shops.
Clickstream - A record of an internet user, including every     web site and web page which have been visited, and e-mails sent and     received.
Click-Through - When a person clicks on an advertisement on a     web page which takes them to the advertisers website.
Clip-Art - Ready made pictures of computerised graphic art     which can be copied by computer users to add to their own documents.
Close Company - In the UK, a company which is controlled by     five or less directors.
Code-Sharing - An arrangement between different airlines in     which they all agree to carry passengers on the same flight using their own     flight numbers.
Coercion - Forcing someone, by some     method or other, to do something or abstain from doing something against their     will.
Combined Ratio - In insurance, a way of measuring how much     profit has been made by comparing the amount of money received from customers     to the amount paid out in claims and expenses.
Commercial Monopoly - The control of a commodity or service     by one provider in a particular market, virtually eliminating competition.
Commercial Paper - An unsecured and unregistered short-term     agreement in which organizations can borrow money from investors who cannot     take the assets from the organization if the loan is not repaid.
Commission - In finance, a payment based on percentage of     transaction value, according to the local interpretation of value (e.g., based     on total revenue, or gross profit, etc). 
Commission Broker - A person     who buys and sells shares, bonds, etc., on a commission basis on behalf of     their clients.
Companies House - A government agency in the UK which is     responsible for collecting and storing information about limited companies. The     companies must file annual accounts or face penalties.
Comparative Advantage - See definition for Competitive     Advantage.
Compensation Fund - A fund set up by a company or     organisation from which to pay people who have suffered loss or hardship which     has been caused employees or members of the company or organisation.
Competition Law - Known as Antitrust law in the US, regulates     fair competition between companies, including the control of monopolies and     cartels.
Competitive Advantage - A position a business gains over its     competitors.
Competitor - A business rival, usually one who manufactures     or sells similar goods and/or services.
Competitor Analysis - Also called Competitive Analysis. A     company's marketing strategy which involves assessing the performance of     competitors in order to determine their strengths and weaknesses.
Compliance Officer - A corporate official whose job is to     ensure that a company is complying with regulations, and that its employees are     complying with internal policies and procedures.
Compound Interest - Interest which is calculated on not only     the the initial loan, but also on the accumulated interest.
Compulsory Purchase - When an organisation has the legal     right to force the sale of land, property, etc., usually to build motorways or     railways.
Concept - A thought or notion. An idea for a new product,     advertising campaign, etc.
Concierge - An employee of e.g. an hotel who provides a     service to guests, such as handling luggage, delivering mail and messages,     making tour reservations, etc.
Conciliation - To bring two disputing sides together to     discuss the problem with the aim of reaching an agreement.
Conditional Sale - A purchasing arrangement, usually where     the buyer pays in instalments but does not become the legal owner of the goods     until the full purchase price has been paid.
Conference Call - A telephone call which allows three or more     people to take part at the same time.
Conglomerate - A corporation which consists of several     smaller companies with different business activities.
Conservator - In law, a guardian or protector appointed by a     court to manage the affairs, finances, etc., of someone who is too ill or     incapable of doing so themselves.
Consortium - A group of businesses, investors or financial     institutions working together on a joint venture.
Constructive Spending - Helping the local economy by buying     home produced goods, holidaying in your own country, etc., rather than buying     imported goods and holidaying abroad.
Consultant - An expert who is paid by a company, individual,     etc., to give advice on developing plans and achieving goals.
Consumer - An individual who uses goods and services but who     may not have been the purchaser.
Consumer Credit - Also called Personal Credit or Retail     Credit. Loans given to consumers by financial institutions for household or     personal use.
Consumer Debt - Money owed by people in the form of loans     from banks or purchase agreements from retailers, such as 'buy now pay     later'.
Consumer Panel - A group of selected people, usually a     cross-section of a population, whose purchasing habits are monitored by an     organisation, in order to provide feedback on products, services, etc., which     are used.
Consumer Price - The price which the general public pays for     goods and services.
Consumer Price Index - CPI. A measure of inflation which     involves regularly monitoring the change in price for everyday goods and     services purchased by households.
Consumer Protection - Laws which protect consumers against     unsafe or defective products, deceptive marketing techniques, dishonest     businesses, etc.
Consumer Watchdog - An independent organization that protects     the rights of individual customers and monitors companies to check for illegal     practices.
Consumption Tax - Tax paid which is based on the price of     services or goods, e.g. value added tax.
Contango - A situation in which the price of a commodity to     be delivered in the future exceeds the immediate delivery price, often due to     storage and insurance costs.
Contingency Fee - In law, a fee that is payable to the lawyer     out of any damages which have been awarded to the client by a court. There is     no payment if the case is unsuccessful.
Contingent Liability - This is recorded as a debt on a     company's accounts which may or may not be incurred, depending on the outcome     of a future event, such as a court case.
Contraband - Goods prohibited by law from being exported or     imported. Smuggling.
Contract Of Employment - A contract between an employee and     an employer which specifies terms and conditions of employment, such as hours     to be worked, duties to perform, etc., in return for a salary, paid benefits,     paid holiday, etc., from the employer.
Contract Of Purchase - Also called Purchase Agreement. A     legal document which states the terms and conditions, including price, of the     sale of an item.
Contractor - An individual, company, etc., who agrees to     provide goods and/or services to another individual or company under the terms     specified in the contract.
Contract Worker - A person who is hired by a company (but not     as an employee), often through an employment agency, for a specific period of     time to work on a particular project.
Contra Entry - In accounting, an amount entered which is     offset by another entry of the same value, i.e., a debit is offset by a     credit.
Control Account - An account which a company keeps in     addition to its official accounts, in order to cross-check balances, etc., to     ensure that the official accounts are accurate.
Controlling Interest - The ownership of more than 50% of the     voting shares in a company, which enables the owner of these shares to make     decisions, direct operations, etc.
Convene - To gather together for an official or formal     meeting.
Convention - A large formal meeting of politicians, members,     delegates, sales people, etc.
Convertible - Refers to a security (bonds or shares) which     can be exchanged for another type of security in the same company.
Convertible Currency - Currency which can be quickly and     easily converted into other countries currencies.
Conveyancer - A specialist lawyer who is an expert in     conveyancing, i.e., legal work carried out connected to the selling and buying     of property.
Cookie - On a computer, coded information that an Internet     website you have visited sends to your computer which contains personal     information, such as identification code, pages visited, etc., so that the     website can remember you at a later time.
Cooling-Off Period - A period of time after the exchange of     contracts, purchasing agreements, etc., during which the purchaser can change     their mind and cancel the contract, and usually get any deposit paid     reimbursed.
Cooperative - An organisation or business which is owned and     run by its employees, customers and/or tenants, who share the profits.
Cooperative Marketing - Also known as Cooperative     Advertising. When two companies work together to promote and sell each others     products. A manufacturer or distributor who supports, and often pays for, a     retailers advertising.
Copyright - An exclusive legal right to make copies, publish,     broadcast or sell a piece of work, such as a book, film, music, picture,     etc.
Core Earnings - A company's revenue which is earned from its     main operations or activities minus expenses, such as financing costs, asset     sales, etc.
Corporate Advertising - Also called Institutional     Advertising. Advertising that promotes a company's image, rather than marketing     its products or services.
Corporate Hospitality - Entertainment provided by companies     in order to develop good relationships with its employees, customers, other     businesses, etc.
Corporate Ladder - The order of rank, position, etc., in a     company from junior to senior, which can be progressed or 'climbed' by     employees.
Corporate Raider - A term used for an individual or company     who purchases large numbers of shares in other companies, against their wishes,     in order to gain a controlling interest in the other companies, or to resell     the shares for a large profit.
Corporate Social Responsibility - CSR. An obligation of a     company to adhere to legal guidelines in order to meet the needs of its     employees, shareholders and customers, and also to be concerned about social     and environmental issues.
Corporate Veil - A term which refers to the fact that a     company's shareholders are not liable for the company's debts, and are immune     from lawsuits concerning contracts, etc.
Corporation - A large company or a group of companies which     is legally authorised to act as a single entity, separate from its owners, with     its liabilities for damages, debts, etc., limited to its assets so that its     shareholders and owners are protected from personal claims.
Corporation Tax - A tax which limited companies and other     organisations, such as societies, clubs, associations, etc., pay on their     profits after adjustments for certain allowances.
Correspondence Course - A study course using written     correspondence, books, etc., which are sent to you by post from learning     institutes.
Corruption - Lack of honesty or integrity. Illegal behaviour,     such as bribery, by people in positions of authority, e.g. politicians.
Cost Accounting - Managerial accounting which calculates,     records and controls the operating costs of producing goods or services.
Cost-centre - Part of a business or     organisation such as a marketing department, or quality assurance department,     which is a cost to operations and does not produce external customer revenues     or profit through trading. See Profit-centre, which trades with external     customers and is responsible for producing profit.
Cost Control - A management process which ensures that     departments within a company or organisation do not exceed their budget.
Cost Cutting - Reducing an individual's, company's, etc,     expenditure.
Cost Effective - Producing a product, offering a service,     etc., in the most economical way to the benefit of the company and the     customer.
Cost Leader - A company which has a competitive advantage by     producing goods or offering services at a lower cost than its competitors.
Cost Of Living - The standard cost of basic necessities which     people need to live, such as food, housing and clothes.
Cost Of Living Allowance - COLA. A salary supplement which a     company pays to employees because of an increase in the cost of living.
Cost Of Sales - Also known as Cost Of Goods Sold (COGS). The     cost of providing a service or manufacturing a product, including labour,     materials and overheads.
Cost Overrun - The amount by which the actual cost of a     project, etc., exceeds the original budget.
Cost Per Click - CPC. The amount of money an advertiser pays     to a website publisher every time a visitor clicks on an advert displayed on     the publisher's website which links to the advertisers website.
Cottage Industry - A small business in which production of     goods or services are based in the home rather than in a factory or on business     premises.
Counterbid - To make a higher offer than someone else in a     bid to buy something.
Counterclaim - In a court of law, a claim made against you     (plaintiff) by the person (defendant) you are making a claim against.
Counterpart - A person or position     which has a corresponding function in a different organization, country, etc.     The corresponding function naturally is also a counterpart. Also a copy of a     legal document. 
Countersign - To add a second signature, where required, to a     document or cheque, in order to make it valid.
Countervailing Duty - An additional tax imposed on certain     imported goods which have been produced very cheaply in their country of     origin, in order to bring the price of the goods up to the true market price to     protect the importing country's producers.
Courier - A person who carries and delivers messages,     documents, packages, etc., often between companies. A person employed by a     travel company as a tourist guide.
Courseware - Computer software designed to be used in     teaching or for self-learning.
Covenant - A written promise, sometimes part of a contract,     to perform, or not to perform, a particular action.
Cover Charge - A fixed fee charged by a nightclub or a     restaurant with live entertainment, which covers, or part covers, the cost of     musicians, DJs, etc.
Cowboy - A dishonest, often unqualified, business person,     especially one who overcharges for bad quality work. Not to be confused with     the cowboy of top-shelf publications.
Crapola  - Items of little importance or poor quality.     Rubbish. 
Crawling Peg - A system of frequently adjusting a country's     exchange rate by marginal amounts, because of inflation, etc.
Creative Director - A person who usually works in the     advertising or entertainment industry and is responsible for planning and     managing the creative aspects of an advertising or promotional campaign.
Credit - An arrangement in which an item for sale is received     by the purchaser and paid for at a later date. A loan. The positive balance in     a bank account. An amount entered in a company's accounts which has been paid     by a debtor.
Credit Analysis - The process of analysing a company's     financial records and assessing its ability to repay a loan, etc.
Credit Crunch - Also known as Credit Squeeze. This usually     precedes a recession. A situation in which loans for businesses and individuals     are difficult to obtain when a government is trying to control inflation,     because of the fear of bankruptcy and unemployment. 
Credit History - A record of an individual's or company's     debt repayment, used by lenders to asses a borrowers ability to repay a loan,     mortgage, etc.
Creditor - A person, business, etc., to whom money is     owned.
Credit Rationing - When a bank or money lender limits the     amount of funds available to borrowers, or interest rates are very high. 
Credit Rating - Information based on a person's or company's     financial history, which determines their ability to repay debts, loans, etc.     Lenders use this information when making a decision regarding a loan     approval.
Credit Repair - The process of helping to improve a person or     company's credit rating, sometimes by disputing or correcting credit history     discrepancies.
Credit Union - A financial institution, similar to a bank,     whose members create the funds from which they can obtain loans at low rates of     interest.
Crib - Plagiarism. To copy someone else's written work and     pass it off as your own. 
Crisis Management - Actions taken by a company to deal with     an unexpected event which threatens to harm the organisation, such as a loss of     a major customer, bad publicity, etc.
Criterion - A principal or standard by which other things or     people may be compared, or a decision may be based.
Critical Mass - The minimum amount of customers, resources,     etc., needed to maintain or start a business, venture, etc. The point at which     change occurs e.g., when a company is able to continue in business and make a     profit without any outside help.
Cronyism - In business and politics, showing favouritism to     friends and associates by giving them jobs or appointments with no regard to     their qualifications or abilities. 
Cross Guarantee - Also known as Inter Company Guarantee. A     guarantee by a group of companies to be responsible for the debts, etc., of     another company in the group if it fails to repay them. The group also use the     guarantee to raise capital or take out multiple loans.
Cross Merchandising - Also known as Add-On Sales. In     retailing, the practice of putting related products together on display in     order to encourage customers to purchase several items.
Crowdsourcing - Term first coined by Jeff Howe in 2006 in     Wired magazine. Describes when an organisation delegates a task to a large     number of individuals via the Internet, thereby using the general public to do     research, make suggestions, solve a problem, etc., usually without being     paid.
Crown Jewel - The most valuable and profitable asset of a     company or business.
C-Suite - The Chief Officers or most senior executives in a     business or organisation.
Cube Farm - An open office which is divided into     cubicles.
Culpability - Blame or liability     for harm or damage to others, from Latin culpa meaning fault.
Currency Bloc - A group of countries that use the same     currency, for example the Euro.
Current Account - A bank account which can be used to make     deposits, withdrawals, cash cheques, pay bill, etc.
Current Assets - Also called Liquid Assets. A company's cash     or assets which can be converted into cash usually within one year, including     shares, inventory, etc.
Current Liability - In business, a liability or debt which     must be paid within one year from the time of the initial transaction.
Current Ratio - A financial ratio which gives an indication     of whether or not a company can pay its short-term debts.
Customer - An individual, company, etc., who purchases goods     and/or services from other individuals, companies, stores, etc.
Customer Loyalty - Describes when a customer prefers to buy a     particular brand or type of product, who prefers a particular shop, or who     stays with the same company, such as a bank, insurance company, phone company,     etc.
Customer Relations - The relationship a company has with its     customers and the way it deals with them. The department in a company which is     responsible for dealing with its customers, for example complaints, etc.
Customs Duty - A tax which must be paid on imported, and     sometimes exported, goods, to raise a country's revenue and to protect domestic     industries from cheaper foreign competition.
Customs Union - A group of nations which have agreed to     promote free trade, for example, not to charge tax on goods which they trade     with one another, and to set taxes for nations which are not members of the     group.
Cutover - Also known as 'Going Live'. The point in time a     company or organisation, etc., replaces an old program or system with a new     one.
Cut-Throat - Ruthless and intense competition. An     unprincipled, ruthless person.
Cyber Monday - In recent times,     the busiest online shopping day of the year, in the USA typically the Monday     after Thanksgiving Day (the fourth Thursday of November); in the UK typically     the first Monday in December.
Cyberspace - Term credited to author William Gibson in 1984     which describes the imaginary place where e-mails, web pages, etc., go to while     they are being sent between computers.
Cybersquatting - The illegal activity of buying and     registering a domain name which is a well-known brand or someone's name, with     the intent of selling it to its rightful owner in order to make a profit.