Financial Statements
A document requesting payment for goods or services provided
Invoice
Funds raised by a company in exchange for ownership interest or shares
Equity Capital
Assets that can easily be converted into cash
liquid assets
A measure of the profitability of an investment, calculated by dividing net profit by the cost of the investment
Return on Investment (ROI)
Amounts a company owes to suppliers or creditors for goods and services purchased on credit
Accounts Payable
A financial statement showing a company’s assets, liabilities, and equity at a specific point in time
Balance Sheet
Funds raised through borrowing, typically through loans or issuing bonds
debt capital
Assets that are not easily converted into cash
llliquid asssets
A measure of financial performance, calculated by dividing net income by shareholder equity
Return on Equity (ROE)
Liabilities or loans due within one year
Short-Term Debt
A financial statement that shows a company's revenues and expenses over a period of time
income statement
A preset borrowing limit that a company can access when needed, typically from a bank
Line of Credit
Long-term tangible assets used in the operation of a business
Fixed Assets
"A structured list of a company’s financial accounts used in recording transactions
Chart of Accounts
Liabilities or loans due beyond one year
Long-Term Debt
A statement that provides information about the cash inflows and outflows of a business
Cash Flow Analysis Statement
Assets pledged by a borrower to secure a loan or credit
Collateral
Amounts owed to a company by customers for goods or services sold on credit
Accounts Receivable
Long-term tangible assets like property, plant, and equipment that are used in business operations.
Fixed Assets
Expenses that have been incurred but not yet paid, such as wages or taxes
Accrued Liabilities
"Metrics used to evaluate the financial performance and condition of a company
Financial Ratios
Selling receivables (invoices) to a third party at a discount to raise funds
Factoring
Money in the form of currency or coins, easily available for transactions
cash
Assets that can quickly be converted to cash, such as stocks or bonds
Liquid Assets
Income received before it is earned, usually as a prepayment for goods or services to be delivered later
Deferred Revenue