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