Business Finance

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1). Capital: money needed when people want to set up or start a company.

2).Loan: money that a company borrows from a bank.

3).Interest: the amount of money paid to borrow money.

4).Shares or equities: certificates representing units of ownership of a company.

5).Share capital: money that shareholders (stockholders .US English) invest in shares. OR The total amount of money raised by the company in sales of shares.

6). Bonds: loans that pay interest and repaid at a fixed future time.

7). Debt: money that is owed to other people or businesses.

8).Liabilities: in Accounting, companies’ debts are usually called liabilities (long-term liabilities include bonds; short-term liabilities include debts to suppliers who provide goods or services on credit.

9).Working capital (funds): the money that a business uses for everyday expenses.

10). Revenue: all the money coming into the company during a given period of time

11). Profit (earnings or net income): revenue minus the cost of sales and operating expenses (such as sales and salaries)

12).Dividend (توزيع الارباح): the part of its profit that a company pays to its shareholders.

Financial statements: Companies give information about their financial situation in financial statements. The balance sheet shows the company's assets - the things it owns; its liabilities -the money it owes; and its capital. The profit and loss account shows the company's revenues and expense; during a particular period, such as three months or a year. 

BrE: profit and loss amount; AmE: income statement 

-Balance sheet: الميزانية العمومية

-Financial statements: القوائم المالية

Practice:

complete the crossword

Down

1. The profit and...................... account shows if a company is receiving more money that it is spending (4)
2. If you don't like taking risks you should only .......................in very successful companies.(6)
4. A company's retained earnings belong to its..................(6).
6. See 7 across
9.Anything a company uses to provide goods or services is an......................(5)
10. The company made such a big profit, i expected a higher .......................(8)
11. We sold a lot more last year, so our ...................went up (7).
15.We ...............our suppliers 100.000 for goods bought on credit (3).
17. Every one who buys a share.................part of the company (4).
19. Thirty percent of our profits goes straight to the government in .....................(3)

Across

3.Small companies often try to get bank loans when they need to ...................money (6)
5.We don't have sufficient .................to build a completely new factory (5)
7 and 6 down Details of a company s liabilities are shown on the ..............(7.5)
8. We 're going to raise more money by selling more shares to our existing ..............(12)
12.We had to raise 50.000...................in order to start the business.(7)
13. We're going to pay back some of the people who lent us money, and reduce our.................(4)
14. I decided to buy a 10.000................... instead of shares, as its probably safer (4).
16. Another term for profit is net...................(6)
18. I think this is a good investment, it pays a 8%............................(8)
20. When they saw our financial statements,, the bank refused to ...................us any more money (4)
21. Profit is the difference between revenue and ...............(8)