摘要: 1. A revenue or expense stream that changes a cash account over a given period. Cash inflows usually arise from one of three activities - financing, operations or investing - although this also occurs[阅读全文:]
摘要: A type of transaction in which payment for a good is made at the time of delivery. If the purchaser does not make payment when the good is delivered, then the good will be returned to the seller.
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摘要: A program sponsored by the U.S. Treasury designed to provide new capital to banks, which will in turn allow them to loan more money to businesses and thus stimulate the economy. Under this program, th[阅读全文:]
摘要: A metric that expresses the length of time, in days, that it takes for a company to convert resource inputs into cash flows. The cash conversion cycle attempts to measure the amount of time each net i[阅读全文:]
摘要: A measure, used in Canada, that refers to the amount of cash payments made to individual unitholders of a specified income trust, as designated by the Canada Revenue Agency. The ratio is calculated by[阅读全文:]
摘要: A measure of financial performance that looks at the cash flow generated by a company on a per share basis. This differs from basic earnings per share (EPS), which looks at the net income of the compa[阅读全文:]
摘要: An entry-level program offered by the Canadian Securities Institute (CSI) that allows an individual to become a qualified mutual fund representative.
|||The CSCTM is often the[阅读全文:]
摘要: When a creditor forgives a debt without requiring consideration in return. The amount of debt that is forgiven by cancellation of debt is considered income to the debtor and must be reported as a resu[阅读全文:]
摘要: A rate of depreciation used for income tax purposes only. This term primarily relates to Canadian taxation.
|||The CCA rate that can be claimed depends on the asset itself, for example c[阅读全文:]
摘要: A unique account where untaxed gains are deposited within a private company.
|||These untaxed gains are usually distributed to shareholders or owners without additional tax liability.