H31 The botoo lie
Accouitait sooeoie who keeps or exaolies the records of
ooiey recelved, pald aid owed by a coopaiy
or persoi
Accouitaicy fros a coopaiy that ooks at the fiaicla records or
accouit of a ot of coopailes
Book-keepers the peop e who work uider accouitaits
audltors specla lst outslde accouitaits who check a
busliess’s accouits at the eid of a partcu ar
perlod to see lf they glve a true aid falr vlew
True aid falr vlew used in a company's accounts by
its auditors to say that
the accountsare accurate and complete
Creatve accouitig whei a coopaiy’s resu ts are preseited li a
way that oakes theo ook beter thai they
rea y are
Wlidow-dresslig whei a coopaiy’s resu ts are preseited li a
way that oakes theo ook beter thai they
rea y are
audlts to oake ai ofcla exaoliatoi of the accouits
of a busliess aid produce a repor
Reports cooooi ta k or ai accouit spread by cooooi
ta k
resu ts : a report of a fro’s perforoaice of a partcu ar
perlod
Aiiua report a report whlch shows resu ts for a partcu ar
year
Proft aid oss accouit : docuoeit that shows a coopaiy's proft or
oss li a partcu ar perlod
Iicooe stateoeit : docuoeit that shows a coopaiy's proft or
oss li a partcu ar perlod
Makes a proft lf a coopaiy oakes oore ooiey thai lt speid
Ii the b ack The coopaiy oakes a proft
Makes a oss lf a coopaiy oakes ess ooiey that lts peids
Ii the red The coopaiy oakes a oss
Accouitig staidards a rule that describes how
the financial information of
a company ororganization must
be recorded
Accouitig ru es a rule that describes how
the financial information of
a company ororganization must
be recorded
Pre-tax proft proft before tax ls ca cu ated
Pre-taks oss proft before tax ls ca cu ated
Exceptoia proft proft for sooethlig that ls iot ioroa y
repeated
Exceptoia oss proft for sooethlig that ls iot ioroa y
repeated
Gross proft to oake ai ofcla exaoliatoi of the accouits
of a busliess aid produce a report
, Net proft he ooiey oade by a coopaiy or part of a
coopaiy for a partcu ar perlod afer a costs,
taxes, etc. have beei pald
Eariligs profts
Botoo lie the fia fgure for proft or oss
B eedlig red lik a situation in which
a company is losing a lot of money
Red lik a situation in which
a company is losing a lot of money
Fliaicla resu ts lts ba aice sheet, proft aid oss accouit, aid a
ot of other liforoatoi
Aiiua report a report li whlch coopailes report the resu ts
of thelr busliess/fiaicla /fsca year
Busliess year a 12-month period used by a
government, business, or organization
to calculate how much money is being
earned, spent, etc
Fliaicla year a 12-month period used by a
government, business, or organization
to calculate how much money is being
earned, spent, etc
Flsca year a 12-month period used by a
government, business, or organization
to calculate how much money is being
earned, spent, etc
Report thelr resu ts every slx ooiths, the coopailes report thelr
resu ts
Flrst-ha f resu ts resu ts of the frst ha f of the year
Secoid-ha f resu ts resu ts of the secoid ha f of the year
Quarter every three ooiths
Fliaicla reportig iforoatoi glvei by a coopaiy about lts
fiaicla resu ts
H32 share caplta aid debt
Caplta the ooiey that a coopaiy uses to operate aid deve op
Ralse caplta fid the ooiey lt ieeds
Share caplta caplta coitrlbuted by shareho ders
Loai caplta caplta you got froo livestors
Iivestors peop e or orgailzatois who put ooiey li the coopaiy, hoplig to oake oore
ooiey out of lt
Iivestoeit the ooiey they put li the coopaiy
Stake the ooiey they put li the coopaiy
Share caplta a type of share in
an investment companywhich offers shareholders profits becaus
e of an increase in value of the company's investments, but which
does not pay dividend
Shareho ders lidlvldua s/orgailzatois that have provlded or put up ooiey to buy shares or
stock
Put up ooiey traisfer ooiey to the coopaiy to get shares.
Shares to have or use sooethlig at the saoe toe as sooeoie e se
, Stock to have or use sooethlig at the saoe toe as sooeoie e se
Dlvldeids ai aoouit of ooiey pald regu ar y to sooeoie who owis shares li a
coopaiy froo the coopaiy's profts
Ho d shares lf you have thls, you recelve dlvldeids perlodlca y, usua y based oi the
coopaiy’s eariligs
Dlvldeits (a part of) the proft of a coopaiy that ls pald to the peop e who owi shares
li lt
Eariligs money that you get from working
Equlty caplta li the foro of shares
Loai caplta money that a business borrows from banks and
otherorganizations for an agreed period and on which
it pays interest:
Leider ai livestor or fiaicla listtutoi provldlig ooiey
Leidlig the ooiey that ls provlded by eiders
Borrower the coopaiy borrowlig the ooiey
Borrowlig to use something that belongs to someone else (or bank) and
give it backlater:
Iidebtediess a coopaiy’s tota debt
Prliclpa the suo of borrowed ooiey
Iiterest a perceitage of the aoouit lt has borrowed
Boids a type of oai, ofei used by coopailes to ralse ooiey, that ls pald back over
a oig perlod of toe aid at a fxed rate of literest. Ii the UK, but iot li the
US, debeitures are secured agalist property or other assets owied by the
borrower
Debeitures a type of oai, ofei used by coopailes to ralse ooiey, that ls pald back over
a oig perlod of toe aid at a fxed rate of literest. Ii the UK, but iot li the
US, debeitures are secured agalist property or other assets owied by the
borrower
Issue oake aval ab e to se to eiders
Co atera lf the borrower caiiot repay the oai, the eider has the rlght to take
equlpoeit, property
Securlty lf the borrower caiiot repay the oai, the eider has the rlght to take
equlpoeit, property
Leverage the aoouit of oai caplta that a coopaiy has li re atoi to lts share caplta
Hlgh y everage a coopaiy wlth a ot of borrowlig li re atoi to lts share caplta
over everaged a coopaiy that has dlfcu ty li oaklig payoeits oi lts debt
H33 success aid fal ure
Dlstrlbuted to glve sooethlig out to severa peop e, or to
spread or supp y sooethlig
Retalied eariligs : the part of a coopaiy’s proft li a partcu ar
perlod that lt decldes to keep, rather thai
paylig lt to shareho ders as a dlvldeid
Bul t up licreased
Reserves whei you arraige sooethlig to be kept for use
Cash pl e a arge aoouit of ooiey that a coopaiy has,
whlch lt cai use to buy other coopailes,
assets, etc
Cash oouitali a arge aoouit of ooiey that a coopaiy has,
Accouitait sooeoie who keeps or exaolies the records of
ooiey recelved, pald aid owed by a coopaiy
or persoi
Accouitaicy fros a coopaiy that ooks at the fiaicla records or
accouit of a ot of coopailes
Book-keepers the peop e who work uider accouitaits
audltors specla lst outslde accouitaits who check a
busliess’s accouits at the eid of a partcu ar
perlod to see lf they glve a true aid falr vlew
True aid falr vlew used in a company's accounts by
its auditors to say that
the accountsare accurate and complete
Creatve accouitig whei a coopaiy’s resu ts are preseited li a
way that oakes theo ook beter thai they
rea y are
Wlidow-dresslig whei a coopaiy’s resu ts are preseited li a
way that oakes theo ook beter thai they
rea y are
audlts to oake ai ofcla exaoliatoi of the accouits
of a busliess aid produce a repor
Reports cooooi ta k or ai accouit spread by cooooi
ta k
resu ts : a report of a fro’s perforoaice of a partcu ar
perlod
Aiiua report a report whlch shows resu ts for a partcu ar
year
Proft aid oss accouit : docuoeit that shows a coopaiy's proft or
oss li a partcu ar perlod
Iicooe stateoeit : docuoeit that shows a coopaiy's proft or
oss li a partcu ar perlod
Makes a proft lf a coopaiy oakes oore ooiey thai lt speid
Ii the b ack The coopaiy oakes a proft
Makes a oss lf a coopaiy oakes ess ooiey that lts peids
Ii the red The coopaiy oakes a oss
Accouitig staidards a rule that describes how
the financial information of
a company ororganization must
be recorded
Accouitig ru es a rule that describes how
the financial information of
a company ororganization must
be recorded
Pre-tax proft proft before tax ls ca cu ated
Pre-taks oss proft before tax ls ca cu ated
Exceptoia proft proft for sooethlig that ls iot ioroa y
repeated
Exceptoia oss proft for sooethlig that ls iot ioroa y
repeated
Gross proft to oake ai ofcla exaoliatoi of the accouits
of a busliess aid produce a report
, Net proft he ooiey oade by a coopaiy or part of a
coopaiy for a partcu ar perlod afer a costs,
taxes, etc. have beei pald
Eariligs profts
Botoo lie the fia fgure for proft or oss
B eedlig red lik a situation in which
a company is losing a lot of money
Red lik a situation in which
a company is losing a lot of money
Fliaicla resu ts lts ba aice sheet, proft aid oss accouit, aid a
ot of other liforoatoi
Aiiua report a report li whlch coopailes report the resu ts
of thelr busliess/fiaicla /fsca year
Busliess year a 12-month period used by a
government, business, or organization
to calculate how much money is being
earned, spent, etc
Fliaicla year a 12-month period used by a
government, business, or organization
to calculate how much money is being
earned, spent, etc
Flsca year a 12-month period used by a
government, business, or organization
to calculate how much money is being
earned, spent, etc
Report thelr resu ts every slx ooiths, the coopailes report thelr
resu ts
Flrst-ha f resu ts resu ts of the frst ha f of the year
Secoid-ha f resu ts resu ts of the secoid ha f of the year
Quarter every three ooiths
Fliaicla reportig iforoatoi glvei by a coopaiy about lts
fiaicla resu ts
H32 share caplta aid debt
Caplta the ooiey that a coopaiy uses to operate aid deve op
Ralse caplta fid the ooiey lt ieeds
Share caplta caplta coitrlbuted by shareho ders
Loai caplta caplta you got froo livestors
Iivestors peop e or orgailzatois who put ooiey li the coopaiy, hoplig to oake oore
ooiey out of lt
Iivestoeit the ooiey they put li the coopaiy
Stake the ooiey they put li the coopaiy
Share caplta a type of share in
an investment companywhich offers shareholders profits becaus
e of an increase in value of the company's investments, but which
does not pay dividend
Shareho ders lidlvldua s/orgailzatois that have provlded or put up ooiey to buy shares or
stock
Put up ooiey traisfer ooiey to the coopaiy to get shares.
Shares to have or use sooethlig at the saoe toe as sooeoie e se
, Stock to have or use sooethlig at the saoe toe as sooeoie e se
Dlvldeids ai aoouit of ooiey pald regu ar y to sooeoie who owis shares li a
coopaiy froo the coopaiy's profts
Ho d shares lf you have thls, you recelve dlvldeids perlodlca y, usua y based oi the
coopaiy’s eariligs
Dlvldeits (a part of) the proft of a coopaiy that ls pald to the peop e who owi shares
li lt
Eariligs money that you get from working
Equlty caplta li the foro of shares
Loai caplta money that a business borrows from banks and
otherorganizations for an agreed period and on which
it pays interest:
Leider ai livestor or fiaicla listtutoi provldlig ooiey
Leidlig the ooiey that ls provlded by eiders
Borrower the coopaiy borrowlig the ooiey
Borrowlig to use something that belongs to someone else (or bank) and
give it backlater:
Iidebtediess a coopaiy’s tota debt
Prliclpa the suo of borrowed ooiey
Iiterest a perceitage of the aoouit lt has borrowed
Boids a type of oai, ofei used by coopailes to ralse ooiey, that ls pald back over
a oig perlod of toe aid at a fxed rate of literest. Ii the UK, but iot li the
US, debeitures are secured agalist property or other assets owied by the
borrower
Debeitures a type of oai, ofei used by coopailes to ralse ooiey, that ls pald back over
a oig perlod of toe aid at a fxed rate of literest. Ii the UK, but iot li the
US, debeitures are secured agalist property or other assets owied by the
borrower
Issue oake aval ab e to se to eiders
Co atera lf the borrower caiiot repay the oai, the eider has the rlght to take
equlpoeit, property
Securlty lf the borrower caiiot repay the oai, the eider has the rlght to take
equlpoeit, property
Leverage the aoouit of oai caplta that a coopaiy has li re atoi to lts share caplta
Hlgh y everage a coopaiy wlth a ot of borrowlig li re atoi to lts share caplta
over everaged a coopaiy that has dlfcu ty li oaklig payoeits oi lts debt
H33 success aid fal ure
Dlstrlbuted to glve sooethlig out to severa peop e, or to
spread or supp y sooethlig
Retalied eariligs : the part of a coopaiy’s proft li a partcu ar
perlod that lt decldes to keep, rather thai
paylig lt to shareho ders as a dlvldeid
Bul t up licreased
Reserves whei you arraige sooethlig to be kept for use
Cash pl e a arge aoouit of ooiey that a coopaiy has,
whlch lt cai use to buy other coopailes,
assets, etc
Cash oouitali a arge aoouit of ooiey that a coopaiy has,
