Documents
A document that itemizes goods or services that have been provided by a seller to a buyer, including the price and terms of payment.
Invoice
Long-term assets that have a useful life of more than one year and are used in the production of goods or services, such as machinery or buildings.
Fixed assets
Measures used to analyze a company's financial performance and health, such as the debt-to-equity ratio or the return on investment.
Financial ratios
A type of loan that allows a borrower to access funds up to a certain limit, which can be repaid and borrowed again as needed.
Line of credit
A financial statement that shows a company's assets, liabilities, and equity at a given point in time.
Balance sheet
Assets that can be easily converted into cash without losing value, such as stocks or bonds.
Liquid assets
A financial ratio that measures the return or profit generated by an investment relative to its cost.
Return on investment
A financing arrangement in which a company sells its accounts receivable to a third-party (factor) at a discount in exchange for immediate cash.
Factoring
A financial statement that shows a company's revenue and expenses over a period of time, and calculates its net income or loss.
Income statement
Assets that cannot be easily converted into cash without losing value, such as real estate or intellectual property.
Illiquid assets
A financial ratio that measures the return or profit generated by a company's equity capital.
Return on equity
Money that a company is owed by its customers for goods or services that have been sold on credit.
Accounts receivable
A list of all the accounts used by a company to record its financial transactions, organized by account type and number.
Chart of accounts
Money that can be readily used for transactions or investments.
Cash
The portion of a company's capital that is raised by borrowing money from lenders or issuing bonds.
Debt capital
A financial statement that shows the inflows and outflows of cash in a business over a period of time.
Cash flow analysis statement
Assets that a borrower pledges to a lender as security for a loan, which can be seized by the lender in case of default.
Collateral
The portion of a company's capital that is raised by selling shares of ownership in the company to investors.
Equity capital