8 How to Understand Business Finance

Table 1.1 Common terms in English and US English

English US English Other
Accounts
Budget
Creditors
Debtors
Depreciation
Dividend
Equity
Factoring
Fixed costs
Funds ow
Gearing
Gross margin
Indirect costs
Internal rate of
return (IRR)
Loans
Net prot
Prot
Prot and loss account
Reserves
Return on sales
Sales
Shares
Stock
Variable cost
Financial statements
Business plan
Payables
Receivables
Amortization
Drawings
Owners funds
Cash discounting
Expenses
Cash ow statement
Leverage
Gross prot
Sales, general and
administration (SG&A)
DCF yield
Debt
Net income
Earnings
Income statement
Retained earnings
Return on revenue
Revenue
Stock
Inventory
Fluctuating cost
Books
Operational plan
Accounts payable
Accounts receivable
Burden, overheads
Contribution
Income, top line,
invoice value
Cost of goods sold
(COGS)
Source:Book - How to understand Business Finance_by
Financial Times.rar