What's the name?
Accountancy - explain the term
Random - explain + make a sentence
100

the total legal obligations of a company to pay other parties

total liabilities

100

average interest rate

indicates the average interest rate that a company borrows at

100

to survive

to continue to live or to exist

200

gross margin is the difference between revenue and cost of goods sold, divided by revenue

gross profit margin

200

return on equity

a measure of financial performance calculated by dividing net income by shareholders' equity

200

virtually

nearly, almost / using computer technology over the internet, and not involving people physicallygoing somewhere

300

indicates how much debt a company is using to finance its assets relative to the value of shareholders' equity

debt / equity ratio

300

price / earnings ratio

the ratio for valuing a company that measures its current share price relative to its per-share earnings

300

adequate

sufficient, enough

400

an asset which does not have a physical nature (such as a trademark or a patent)

intangible assets

400

earnings per share

indicates the profitability of a company, calculated by dividing the company's net income with its total number of outstanding shares

400

to have a clue

to have an idea - to understand

500

the amounts affecting common stockholders, but not from movements in the stock of the company (e.g. currency translation adjustments)

accumulated gains

500

inventory turnover

measures how efficiently a company uses its inventory by dividing its cost of sales or cost of goods sold

500

to indicate

to show or point out