Ch 32 - Key terms

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  • Created by: a f.v
  • Created on: 03-12-14 12:07
Distributed profit
Profit that is returned to the owner of a business
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Divedened
Money paid to shareholders (Owners of the business) when profit is distributed
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Gross profit
Sales revenue less cost of sales
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Net profit
Gross profit less expenses
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Profit
The money left over after all costs have been subtracted from the revenue
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Profit and loss account or income statment
A finical document showing a firm's income and expenditure in a particular time period
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Profit and loss account
Shows how net profit is calculated by subtracting expenses from gross profit
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Profit and loss appropriation account
Shows hows the profit after tax is distributed between owners and the business
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Retained profit
Profit that is kept by the business and may be used in the future
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Trading account
Shows how gross profit is calculated by subtracting cost of sales from turnover
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Other cards in this set

Card 2

Front

Money paid to shareholders (Owners of the business) when profit is distributed

Back

Divedened

Card 3

Front

Sales revenue less cost of sales

Back

Preview of the back of card 3

Card 4

Front

Gross profit less expenses

Back

Preview of the back of card 4

Card 5

Front

The money left over after all costs have been subtracted from the revenue

Back

Preview of the back of card 5
View more cards

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