Analysis of Asset Allocation

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ceiling - see cap.

central bank - the bank that issues currency, carries out the government's financial policy, etc.

certificates of deposit - short-term, interest-bearing bank deposits that can be traded like a share or bond.

Certificate of Incorporation - see Memorandum of Association.

Certified Public Accountant (CPA) 1 person who has passed the standard American accounting examinations.

Chartered Accountant - person who bas passed the standard British accounting examinations.

checking account - see current account.

cheque (GB) or check (US) - a written order to a bank to pay on demand a specified sum to a named person or business.

cheque card - a plastic card issued by a bank guaranteeing cheques drawn on the customer's account, up to a certain limit.

circulating assets - see current assets.

City (the) - collective name for all the financial institutions in London.

claim - demand made to an insurance company for payment according to an insurance policy; a demand for higher wages, etc.; to make such a demand.

classical unemployment - the loss of jobs caused when wages are too high.

clean floating exchange rate - see freely floating.

clear - (adjective) describes a market situation in which prices fluctuate until supply matches demand; ( .verb) to pass a cheque through the banking system.

clearing - the process by which cheques and other payments are passed through the banking system.

closing entry - a journal entry transferring a balance from an ongoing account to the profit and loss account at the end of an accounting period.

collar - a double limit to a floating interest rate, comprising both a floor and a ceiling (lower and upper limits)

collateral - anything that acts as a security or a guarantee for a loan.

collective bargaining - group negotiations between trade unions and employees, concerning pay and working conditions.



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