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Business A to Z

Every trade has words it uses without explaining. In business the cost of not knowing one is real: some of them are ordinary jargon and some of them are a decision that can take a house.

Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.

Studying business? We write GCSE revision songs, and there is one for business studies. Listen to the revision playlist.

500 terms, showing 71–80 (page 8 of 50).

C

Capital gains tax

Also called CGT, Business Asset Disposal Relief

Tax on the profit made when you sell an asset, including a business or shares in one.

Cash flow

Also called Cashflow, Working cash

The money actually moving in and out of your bank account, and the reason profitable businesses still go under.

CDM regulations

Health and safety duties on construction projects. They apply to almost every project.

Change control

A formal process for agreeing changes to what was agreed.

Chart of accounts

The list of categories your bookkeeping puts every transaction into. Boring, and it decides what your reports can tell you.

Churn

Also called Attrition, Customer churn, Revenue churn

The rate at which customers leave. The quiet number that decides whether growth compounds or treads water.

Something missing?

If there is a word you have been nodding along to, tell us and we will write it up. This library exists because of the questions people were too polite to ask.

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