Zusammenfassung der Ressource
balance sheets
- Current assets - current
assets are what the business
owns for less than a year this
includes products.
- e.g. products, money
- Fixed assets – these
are what the business
owns for over a year.
- e.g. buildings cars
- Long term Liabilities – long
term liabilities don't have to
be paid before a year.
- e.g. loans, deferred tax, liabilities
- Working Capital - the capital of a business
which is used in its day-to-day trading
operations, calculated as the current assets
- current liabilities
- Net Assets - In finance, net
assets refers to the value of a
company's assets minus its
liabilities. For individuals,
the concept is the same as
net worth. Net assets = Total
assets - Total liabilities
- how much the business
is worth (net worth
- Capital Employed – fixed assets plus
current assets minus current liabilities.
Capital employed is the value of the assets
that contribute to a company’s ability to
generate revenue. It is how much they need
to use a day.
- Fixed assets plus
current assets minus
current liabilities
- deptors are owed
money by the
business
- Owes – money to
creditors and the
bank.
- Owes to the investors and
owners of the business (they
own the profit).