Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• CAPITAL REPLACEMENT - or economic depreciation, is the portion of the value of machinery and equipment,...
  
  
• CAPITAL REQUIREMENTS - Financing required for the operation of a business, composed of long-term and wo...
  
  
• CAPITAL RESERVE - is a fund set aside for specific purposes, thereby cannot be distributed for other us...
  
  
• CAPITAL SHARES - One of two types of shares in a dual-purpose investment company, which entitle the hol...
  
  
• CAPITAL SPARE - is the parts within inventory that are purchased as spare parts for depreciable assets ...
  
  
• CAPITAL STOCK - Stock authorized by a firm's charter and having par value, stated value, or no par valu...
  
  
• CAPITAL STRUCTURE - refers to the permanent long-term financing of a company. Capital structure normall...
  
  
• CAPITAL SURPLUS - Refers to the accounting difference between the amount received by the initial sale o...
  
  
• CAPITAL TURNOVER - Calculated by dividing annual sales by average stockholder equity (net worth). The r...
  
  
• CAPITAL-ASSET PRICING MODEL (CAPM) - A model that describes the relationship between risk and expected ...