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FINANCIAL DICTIONARY & GLOSSARY: CU -
DEB |
| currency
swap - an exchange of one currency for another between two borrowers
in different countries.
current account (GB) or checking account (US) - bank account which pays no or little interest, but allows the holder to withdraw his or her cash with no restrictions current assets or circulating assets or floating assets - those which will be consumed or turned into cash in the ordinary course of business. current cost accounting or replacement cost accounting - values assets (and related expenses like depreciation) at the price that would have to be paid to replace them today. current liabilities or current debt - arc usually (arbitrarily) defined as debts to be paid within one year of the date of the financial statement. current ratio or working capital ratio - measures liquidity, and is current assets divided by current liabilities. current revenue pricing - maximizing current (short-term) sales revenue. current value - the actual value of an asset, as opposed to its historical price. current yield - the income from a security expressed as a percentage of its present market price. customer - person (or company) that buys a product or service from a shop or a producer. customs duties - taxes charged on most imports (except in customs unions or free trade areas like the European Union and NAFTA). cyclical surplus or deficit - is caused by the business cycle (e.g. changes in tax revenues), rather than by deliberate government policy. cyclical unemployment - occurs during recessions, when the demand for labor declines. dawn raid - an attempt to acquire a large number of a company's shares by buying through several brokers just as the market opens. deal - an agreement to buy or sell goods or provide a service; to trade (buy or sell) something, e.g. securities, foreign currencies. dealer - a person who buys and resells merchandise or services to make a profit. debenture - a fixed interest loan issued by a company and (in Britain) secured by its assets. debit - an amount entered on the left-hand (debtor) side of an account; to make such an entry. |
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FINANCIAL DICTIONARY & GLOSSARY
SHORT INDEX a-ac, ac-am, am-as, as-ba, ba-be, be-br, br-cap, cap-cas, ce-col, col-com, com-cor, cor-cu, cu-deb, deb-dem, dep-dis, dis-du, du-em, em-ex, fa-fi, fi-fr, fr-ge, ge-gr, ha-im, im-ine, inf-int, int-inv, inv-la, la-li, li-lo, lo-mar, mar-mark, mat-mo, mo-na, na-od, of-ou, ov-pa, pa-po, po-pri, pri-pro, pro-qu, qu-red, red-res, res-sa, sa-sh, sh-sta, sta-sto, str-ta, ta-tr, tr-un, un-va, va-we, we-zz |
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