Super Finance Glossary
Over 10,000 financial glossary terms...
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Cash And Equivalents
Definition: The value of assets that can be converted into cash immediately, as reported by a company. Usually includes bank accounts and marketable securities, such as bonds and Banker's Acceptances. Cash equivalents on balance sheets include securities (e.g., notes) that mature within 90 days.
Definition: The value of assets that can be converted into cash immediately, as reported by a company. Usually includes bank accounts and marketable securities, such as bonds and Banker's Acceptances. Cash equivalents on balance sheets include securities (e.g., notes) that mature within 90 days.
Cash Asset Ratio
Definition: Cash and marketable securities divided by current liabilities. See: Liquidity ratios.
Definition: Cash and marketable securities divided by current liabilities. See: Liquidity ratios.
Cash Available For Debt Service
Definition: Ratio of cash assets to debt service (interest plus nearby principal). Used in evaluating the risk of a project or firm. The higher the ratio the less likely the firm or project will fail to meet its debt obligations.
Definition: Ratio of cash assets to debt service (interest plus nearby principal). Used in evaluating the risk of a project or firm. The higher the ratio the less likely the firm or project will fail to meet its debt obligations.
Cash Basis
Definition: Refers to the accounting method that recognizes revenues and expenses when cash is actually received or paid out.
Definition: Refers to the accounting method that recognizes revenues and expenses when cash is actually received or paid out.
Cash Budget
Definition: A forecasted summary of a firm's expected cash inflows and cash outflows as well as its expected cash and loan balances.
Definition: A forecasted summary of a firm's expected cash inflows and cash outflows as well as its expected cash and loan balances.
Cash Commodity
Definition: The actual physical commodity, as distinguished from a futures contract.
Definition: The actual physical commodity, as distinguished from a futures contract.
Cash Conversion Cycle
Definition: The length of time between a firm's purchase of inventory and the receipt of cash from accounts receivable.
Definition: The length of time between a firm's purchase of inventory and the receipt of cash from accounts receivable.
Cash Cow
Definition: A company that pays out most of its earnings per share to stockholders as dividends. Or, a company or division of a company that generates a steady and significant amount of free cash flow.
Definition: A company that pays out most of its earnings per share to stockholders as dividends. Or, a company or division of a company that generates a steady and significant amount of free cash flow.
Cash Cycle
Definition: In general, the time between cash disbursement and cash collection. In net working capital management, it can be thought of as the operating cycle less the accounts payable payment period.
Definition: In general, the time between cash disbursement and cash collection. In net working capital management, it can be thought of as the operating cycle less the accounts payable payment period.
Cash Deficiency Agreement
Definition: An agreement to invest cash in a project to the extent required to cover any cash deficiency the project may experience.
Definition: An agreement to invest cash in a project to the extent required to cover any cash deficiency the project may experience.
Cash Delivery
Definition: The provision of some futures contracts that requires not delivery of underlying assets but settlement according to the cash value of the asset.
Definition: The provision of some futures contracts that requires not delivery of underlying assets but settlement according to the cash value of the asset.
Cash Discount
Definition: An incentive offered to purchasers of a firm's product for payment within a specified time period, such as ten days.
Definition: An incentive offered to purchasers of a firm's product for payment within a specified time period, such as ten days.
Cash Dividend
Definition: A dividend paid in cash to a company's shareholders. The amount is normally based on profitability and is taxable as income. A cash distribution may include capital gains and return of capital in addition to the dividend.
Definition: A dividend paid in cash to a company's shareholders. The amount is normally based on profitability and is taxable as income. A cash distribution may include capital gains and return of capital in addition to the dividend.
Cash Earnings
Definition: A firm's cash revenues less cash expenses, which excludes the costs of depreciation.
Definition: A firm's cash revenues less cash expenses, which excludes the costs of depreciation.
Cash Equivalents
Definition: Assets on the balance sheet of a financial institution that can be readily converted into cash. Examples include accounts due from correspondent banks and federal funds sold.
Definition: Assets on the balance sheet of a financial institution that can be readily converted into cash. Examples include accounts due from correspondent banks and federal funds sold.
Cash Flow
Definition: In investments, cash flow represents earnings before depreciation, amortization, and non-cash charges. Sometimes called cash earnings. Cash flow from operations (called funds from operations by real estate and other investment trusts) is important because it indicates the ability to pay dividends.
Definition: In investments, cash flow represents earnings before depreciation, amortization, and non-cash charges. Sometimes called cash earnings. Cash flow from operations (called funds from operations by real estate and other investment trusts) is important because it indicates the ability to pay dividends.
Cash Flow Break-even Point
Definition: The point below which the firm will need either to obtain additional financing or to liquidate some of its assets to meet its fixed costs.
Definition: The point below which the firm will need either to obtain additional financing or to liquidate some of its assets to meet its fixed costs.
Cash Flow Coverage Ratio
Definition: The number of times that financial obligations (for interest, principal payments, preferred stock dividends, and rental payments) are covered by earnings before interest, taxes, rental payments, and depreciation.
Definition: The number of times that financial obligations (for interest, principal payments, preferred stock dividends, and rental payments) are covered by earnings before interest, taxes, rental payments, and depreciation.
Cash Flow From Operations
Definition: A firm's net cash inflow resulting directly from its regular operations (disregarding extraordinary items such as the sale of fixed assets or transaction costs associated with issuing securities), calculated as the sum of net income plus noncash expenses that are deducted in calculating net income.
Definition: A firm's net cash inflow resulting directly from its regular operations (disregarding extraordinary items such as the sale of fixed assets or transaction costs associated with issuing securities), calculated as the sum of net income plus noncash expenses that are deducted in calculating net income.
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