Accountant in Bankruptcy Terms with "C"
Glossary of Accountant in Bankruptcy - Glossario Contabile Fallimento
Glossary of Accountant in Bankruptcy - Glossario Contabile Fallimento
Capital Charge: an annual charge reflecting the consumption of fixed assets (depreciation) and the opportunity cost of tying up funds in such assets (cost of capital).
Capital Charge: an annual charge reflecting the consumption of fixed assets (depreciation) and the opportunity cost of tying up funds in such assets (cost of capital).
Capital Expenditure: expenditure incurred in the creation or enhancement of a fixed asset.
Capital Expenditure: expenditure incurred in the creation or enhancement of a fixed asset.
CHAPS Transfers: same-day, sterling, electronic payments and receipts, processed via the Clearing House Automated Payment System.
CHAPS Transfers: same-day, sterling, electronic payments and receipts, processed via the Clearing House Automated Payment System.
Charge for Payment: the formal demand for payment following a decree. A Sheriff Officer usually serves it on you and you have to pay the debt within 14 days.
Charge for Payment: the formal demand for payment following a decree. A Sheriff Officer usually serves it on you and you have to pay the debt within 14 days.
Commissioner: a creditor or their representative elected by the statutory meeting of creditors to represent the general body of creditors and to supervise the permanent trustee on its behalf.
Commissioner: a creditor or their representative elected by the statutory meeting of creditors to represent the general body of creditors and to supervise the permanent trustee on its behalf.
Consignation: a form of deposit receipt whereby money is lodged in a Head Office bank account pending an order of the court or until the person entitled to it claims it.
Consignation: a form of deposit receipt whereby money is lodged in a Head Office bank account pending an order of the court or until the person entitled to it claims it.
Court of Session: Scotland's supreme court; the highest civil court in Scotland.
Court of Session: Scotland's supreme court; the highest civil court in Scotland.
Creditor: any person, business or organisation which is owed money by another.
Creditor: any person, business or organisation which is owed money by another.
Current Liabilities: liabilities incurred in the normal course of business which fall due within one year and include creditors, accrued expenditure and deferred income.
Current Liabilities: liabilities incurred in the normal course of business which fall due within one year and include creditors, accrued expenditure and deferred income.