Financial Terminology

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  • Created by: sarp2004!
  • Created on: 31-01-20 19:47
Capital
Money used to set up and then grow the business
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Turnover
Total revenue received by an enterprise in a given financial period
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Cost of sales
Cost of producing goods
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Gross profit
Turnover - cost of sales
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Expenses
Indirect costs of the enterprise
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Net profit
Gross profit - expenses
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Retained profit
Net profit used to help the business grow
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Current liabilities and long-term liabilities (non-current liabilities)
What the enterprise owes (including money) which must be paid back within a certain time period
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Fixed (non-current assets) and current assets
Things that the enterprise owns
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Debtors (Trade receivables)
Individuals or enterpprises that owe money to the enterprise
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Creditors (Trade payables)
Individuals or enterprises, such as suppliers that the enterprise owes money to
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Net current assets
Value of current assets - current liabilities
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Other cards in this set

Card 2

Front

Total revenue received by an enterprise in a given financial period

Back

Turnover

Card 3

Front

Cost of producing goods

Back

Preview of the back of card 3

Card 4

Front

Turnover - cost of sales

Back

Preview of the back of card 4

Card 5

Front

Indirect costs of the enterprise

Back

Preview of the back of card 5
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