Final bookkeeping entries posted at the end of an accounting period for reducing all nominal, temporary accounts to zero. Balances of these accounts are moved to the income summary account […]
C | Page 70
C
CLOSING OPERATIONS
Accounting tasks by a firm to reconcile expenses and monies, update balance sheets, post profit and loss statements, and transact other necessary filing documents. Closing operations are categorized into three […]
CLOSING PURCHASE
In futures trading, this is a purchase used to close out a position.
CLOSING QUESTION
A final question asked by a salesperson to determine the willingness of the prospect to discuss making a definitive purchase.
CLOSING RANGE
The highest and lowest prices transacted for trades occurring at market close.
CLOSING SALE
In futures trading, a sale transacted to close out a position.
CLOSING STATEMENT
Final, detailed cash accounting of a real estate transaction listing actions taken for cash received, all charges and credits made, and all resulting cash pay due to the transaction.
CLOSTRIDIUM BOTULINUM
Spore specie of clostridium bacteria that produces the botulism toxin leading to botulism and other serious pathogenic conditions. Notated also as C. botulinum or Clos. botulinum.
CLOSTRIDIUM PERFRINGENS
Spore specie of clostridium bacteria that produces a toxin that causes blood poisoning, gas gangrene, and the infection of wounds. Its toxin also leads to a type of food poisoning […]
CLOSTRIDIUM TETANI
Bacteria specie of clostridium bacterial that causes tetanus or infection of wounds. Notated also as C. tetani or Clos. tetani.
CLOSURE
1. Device that closes or seals an opening of a container or area. A container closure is held in place typically by a screw thread, is plugged in, or snaps […]
CLOTURE
The procedure in deliberative assemblies whereby debate is closed. Introduced in the English parliament in the session of 1882
CLOUD COMPUTING
the use of a managed, organized, protected network of servers, owned by a service company, but unknown to the public or user. Access is only by the internet or directed […]
CLOUD ON TITLE
An outstanding claim or incumbrance which, if valid, would affect or Impair the title of the owner of a particular estate, and which apparently and on its face has that […]
CLOUGH
A valley. Also an allowance for the turn of the scale, on buying goods wholesale by weight.
CLUB
A voluntary, unincorporated association of persons for purposes of a social, literary, or political nature, or the like. A club Is not a partnership . 2 Mees. & W. 172. […]
CLUB CLASS
Higher-than-discount airfare that allows penalty-free changes and refunds.
CLUB FLOOR
Premium-priced hotel floor with superior service and security. Known also as concierge floor.
CLUB-LAW
Rule of violence; regulation by force; the law of arms.
CLUSTER ANALYSIS
Statistical classification technique in which cases, data, or objects, such as events, people, and things, are subdivided into groups or clusters. It is a discovery tool used to help reveal […]
CLUSTER SAMPLING
Survey method in which groups or clusters of sampling units are selected from a population for analysis. Individual units are part of the cluster, but not individually surveyed.
CLUSTERED STORAGE
Multiple storage servers working together to provide high response rate, availability , and accessibility for the multiple read and write requests. This is employed for a large website.
CMA EXAM
Certified Management Accountant test, administered to individuals who are seeking to become certified. Each state governs its own rules and regulations of this test and certification .
CMR
Standardized document required for cross-border transport of cargo by road. It is based on UN recommendations for standardized international rules and is in force in the European Union. CMR it […]
CNBC
Acronym for a subsidiary of the National Broadcasting firm, NBC, that provides business and financial news. In 1989 NBC and Cablevision agreed on a deal to operate this network. Some […]