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Comfort letters

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  • Commander theory

    , commander theory holds that the goals of the managers of the entity are as equally important as the stockholders. the theory assumes that the "commanders"...
  • Commercial attache

    , commercial attache is a business and trade expert on the staff of a consulate or embassy. they are responsible for promoting exports of their countrys...
  • Commercial bank

    , commercial bank is a financial institution that provides commercial banking services. a commercial bank accepts deposits, gives business loans and provides...
  • Commercial invoice

    , commercial invoice, generally, is the sellers bill of sale for the goods sold, specifying type of goods, quantity and price of each type and terms of...
  • Commercial loan

    , commercial loan is a short-term business loan usually issued for a term of up to six months.
  • Commercial paper

    , commercial paper is short-term obligations with maturities ranging from 2 to 270 days issued by corporations, banks, or other borrowers to investors...
  • Commitment based accounting

    , commitment based accounting is where spending controls are enacted that ensures that no budget executor can exceed his annual appropriation.
  • Committed costs

    , committed costs are costs, usually fixed costs, which the management of an organization has a long-term responsibility to pay. examples include rent...
  • Common equity

    , common equity is the result of subtracting redeemable and non-redeemable preferred stock from total equity.
  • Common size analysis

    , common size analysis, as used in vertical analysis of financial statements, an item is used as a base value and all other accounts in the financial statement...
  • Common sized percentages

    , common sized percentages are financial statements in which each item is expressed as a percentage of a major financial statement component. in the income...
  • Common stock

    , common stock is the most frequently issued class of stock; usually it provides a voting right but is secondary to preferred stock in dividend and liquidation...
  • Common-size statement

    , common-size statement see common size analysis .
  • Company kit

    , company kit, normally, is a for sale commercially packaged self-instruction product containing written instructions, forms, software (sometimes), for...
  • Company limited by guarantee

    , company limited by guarantee is where the liabilities of the members will be restricted to the amount each agrees to contribute to the assets of the...
  • Company limited by shares

    , company limited by shares is where the members' personal liabilities are limited to the par value of their shares. a company limited by guarantee.
  • Company tax

    , company tax see corporation tax .
  • Comparability

    , comparability is the quality or state of being similar or alike.
  • Comparative statement

    , comparative statement is a form of financial-statement presentation in which current period results and positions are presented with corresponding figures...
  • Compare / comparison

    , compare / comparison is an audit procedure where an auditor observes similarities and differences between items such as an account from one year...
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