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Capital budget: Piano degli investimenti.
Shows plans for buying long-term assets - machinery and other things you expect to last several years - and estimates the costs of those purchases.

Cash: Contante, denaro liquido.
In accounting, an asset on the balance sheet comprising cash on hand, paper currency, coins, bank balances, negotiable money orders and checks; money or money equivalents. To cash a negotiable instrument (as a check) is to convert it into money (paper currency and coins).

Cash flow: Flusso di cassa.
Money coming into a company and being paid out by the company. Ideally you'd want to take in at least as much as you pay out. On a personal level, you're having a cash-flow problem if you can't make your mortgage payments. You're not necessarily poor; your house might be worth a lot if sold, but you're still having cash-flow problems.

Cash management: Gestione contanti.
The utilization of prudent and thrifty methods of money income and outflow; planning for cash expenditures and providing adequate money for payment; using techniques such as cash budget, cash flow analysis and expenditure forecast. Cash management seeks to make less cash do more work.

Certificate of deposit: Certificato di deposito.
Certificates of deposit (CDs) - generally considered conservative investments. You purchase the CDs from financial institutions – essentially loaning your money – and they promise to pay you back on a fixed date, usually with interest. You can invest for several months, but longer investments generally earn higher interest.

Check/cheque: Assegno.
A negotiable instrument authorizing a bank to pay money to the payee (bearer); a monetary bill of exchange often used in lieu of cash money that authorizes a bank to withdraw previously deposited money upon demand from the issuer's account for payment to the payee's account. A check identifies the date of issue, payee name and amount, and is signed by the issuer. A check is considered as cash and is negotiable when endorsed. Types of checks include personal check, cashier's check; certified check.

Collateral: Garanzia collaterale.
Assets given as security for a loan; something of value (an asset) pledged to a lender as security for a loan or debt. If the borrower fails to repay (defaults on) the loan according to the terms, the lender has the legal right to seize the collateral and take legal title to the property. The borrower can sell the collateral to repay the loan.

Collection: Incasso, riscossione.
Receipt of money from a customer for goods or services previously sold; conversion of accounts receivable into cash. Referral of past due accounts to a specialist for collection of the amount due on a loan or account receivable, such as a collection agency. In banking, the presentation of a negotiable instrument, such as a check or draft, to the place at which it is payable, and receiving cash or a cash equivalent.

Commercial loan: Prestito commerciale.
A loan made by a commercial bank to a business. As opposed to a personal loan, which is made to a person. About 95 percent of all commercial loans are made to small businesses.

Commission broker: Agente di borsa commissionario.
A person who does the trades for a stock broker's clients, receiving a commission for the work. The stock broker places orders with them.

Common stock: Azioni ordinarie.
Regular old stock. Owners of this bottom rung of stocks have a piece of the company and get to vote for the board of directors and on corporate policy. But they have to queue up behind owners of preferred stock both to receive dividends and, usually, to receive assets if a company is liquidated.

Consultant: Consulente.
An expert specialist, person or company called on, for a fee, to provide professional or technical advice, information, opinions, knowledge or services.

Co-signer: Garante.
The person who co-signs a note for another, thus the co-signer must repay the obligation if the maker does not repay the note.

Cost: Costo.
In the widest sense, the measure of the value of what has to be given up in order to achieve a particular objective. In everyday language, people most often use the term rather like an accountant does, as synonymous with the total money outlays actually paid out to achieve the objective, but this is not precisely what economists mean by the term in the widest sense, the measure of the value of what has to be given up in order to achieve a particular objective.

Cost of goods sold: Costo delle merci vendute.
How much it cost the seller to make or buy the goods sold.

Credit: Credito.
In business, loans, bonds, charge-account obligations and open-account balances with other commercial firms, credit is the ability to borrow or the amount of money borrowed. In other words, one's financial confidence or trust in another. In accounting, an entry, or the act of making an entry, in the financial books of a firm that increases a liability, owner's equity or income, or an entry that decreases an asset or an expense. The corresponding entry appears as the debit.

Currency: Valuta.
In reference to money, usually paper money; sometimes paper money plus coins. In lending, a measure of the timeliness of debt repayment. As opposed to arrears.

Current assets: Attività correnti, disponibilità.
Cash and assets that are expected to be used, sold or converted to cash in the near future, usually one year. A sporting goods store's current assets would include the money in the register and its bicycles, as well as short-term insurance policies and marketable securities, securities expected to be turned into cash in one year.

Current liabilities: Passività correnti.
These liabilities must be paid in a relatively short time, usually one year. Taxes are one example.

Debentures: Obbligazioni.
You need to trust in a company and its strength to give this type of loan, which isn't backed by collateral.

Debit: Addebitamento, addebito.
Debt refers to money borrowed. Money, goods or services that one party (debtor) is obliged to repay to another (creditor) in accordance with an expressed or implied agreement. Debt may be secured or unsecured.

Deficit: Deficit, disavanzo.
Amount by which expenses exceed income, liabilities exceed assets, production falls below expectation.

Deposit: Deposito.
Cash, checks or drafts placed with a financial institution, such as a bank, for credit to a customer's account. Banks differentiate between, a demand deposit, such as a checking account, which can be withdrawn at any time; and a time deposit, such as a certificate of deposit, which has a specified maturity date when cash can be withdrawn. Money paid initially by a purchaser as part payment on a contract as evidence of intention to complete the contract and protect the seller in the event the contract is not completed. Also called earnest money. Sums paid as security to protect the selling party for services delivered, but not paid, such as utilities or rentals.

Derivative: Derivati.
A type of investment whose value depends on the value of other investments, indices or assets. A stock option is a common type of derivative.

Dividend: Dividendo.
Payments corporations make to their shareholders. The per-share amount is determined by corporate earnings.

Dow Jones Industrial Average: Media industriale Dow Jones.
An important stock market indicator, used to judge the stock market's general well-being and how well your stocks are doing comparatively. It measures the performance of 30 industrial stocks. When the media reports that the market rose 20 points, they're really saying the Dow rose 20 points.

Down payment: Caparra.
The amount of cash paid by a purchaser of a fixed asset at the time of purchase. Down payment includes earnest money (a good-faith intention to complete the purchase) previously paid. The terms are not synonymous.

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