a.

Overdrafts Debtors who are unable to repay the

money owed
b. Bad Debt Long-term external borrowing of a firm as a
percentage of its capital employed
c. Business Angles Business temporarily overdraw on its bank
account, i.e. to take out more money than
it has in its account.
d. Gearing A sum of money paid regularly by a
company to its shareholders out of its
profits (or reserves).
e. Overheads The Extremely wealthy individuals who
choose to invest their own money in
businesses that offer high growth potential,
f. Dividend The difference between a firm's sales
volume and the quantity needed to break-
even
g. Contribution Legal protection for inventors, preventing
others from copying their creation for a
fixed number of years.
h. Margin of Safety Cost that cannot be clearly traced to the
production or sale of any single prod
i. Patents The fall in the value of fixed assets over
time
j. Depreciation The sum of money that remains after all
direct and variable costs have been taken
away from the sales revenue
a. Channel of Distribution Buys in bulk from producer and sells in
smaller quantities to the retailer
b. Retailer Form of promotion that does not involve
using the media
c. Telesales The stages a product goes through before
reaching the final customer
d. Wholesaler Selling to the customer over the telephone
e. Product Portfolio The process involved in creating a unique
name and image for a product in the
consumers mind, mainly through
advertising campaigns with a consistent
theme.
f. In-house Advertising A feature or benefit that separates a
product from its competitors.
g. Brand Image Shops that sell goods/services to the final
consumer
h. Branding The impression of a product held by real or
potential consumers.
i. Unique Selling Point A firm that supplies goods or services
j. Producer The range of products a company has in
development or available for consumers at
any one time