UK Business Jargon - Letter C

Index : 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

The funds in a business contributed by its owners.Sum of money borrowed from a lender.

Capital gain

This is the profit made between the buying and selling of assets such as shares, unit trusts or property.

Capital Gains Tax (CGT)

This is a tax on profit made from the disposal of assets such as shares, unit trusts, property other than your home, and antiquities over and above your CGT exemption in any one year.

Capital growth

This is the rise in the value of an initial investment and any income that has been added to it.

Cashflow

The money coming into your business and the money going out. If demand for your products or services is seasonal you must predict your cashflow to make sure you have an overdraft or loan in place to cover periods when your outgoings (eg wages) exceed your income. The cash, as opposed to the profit, generated by a business.

Central processing unit (CPU)

The electronic chip at the heart of your computer.

Commercial Mortgage

A long term loan secured by business premises.

Company

A company is a registered business owned by shareholders. A public limited company sells shares to the public. The shareholders in a private limited company can decide who can own the shares.

Company secretary

Appointed by the director/s. Responsible for ensuring that the legal obligations of the company are met. In a public company they must be suitably qualified so will usually be a solicitor or an accountant. They can be a director and their general responsibilities are set by the directors though they have specific responsibilities laid down in legislation on filing documents.

Control of Substances Hazardous to Health Regulations 2002 (COSHH)

COSHH requires businesses to take steps to control the risk of hazardous substances to employees.

Cookie

Small piece of data sent by a website to enable personalisation and quicker access the next time you visit. On your return, the cookie is read, as the basis for displaying the web pages, and retrieves details like username, account number, previous transactions, etc. stored in the cookie.

Corporation tax (CT)

A tax paid by companies on profits and termed gains.

Credit Control

Making sure that your customers pay what they should, when they should.

Creditor

Person or company who is owed money.

Cyberspace

Virtual world that exists within the marriage of computers, telecoms and digital media.

 

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