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| Questão | Responda |
| Liabilities | Debts owed by the business |
| Current Assets | Those assets owned by a business and used within a year |
| Gross Profit | This is made when sales revenue is greater than the costs of goods sold |
| Non Current Assets | Items owned by a business for more than one year |
| Current Liabilities | Short-term debt owned by a business |
| Working Capital | The finance needed by a business to pay its day-to-day cost |
| Net Profit | The profit made by a business after all costs have been deduced from sales revenue |
| Depreciation | The fall in value of a fixed asset over time |
| Trading account | Shows how the gross profit of a business is calculated |
| Assets | Those items of value that are owned by the business |
| Non current liabilities | Long term debts owed by a business |
| Liquidity | The ability of a business to pay back its short term debts |
| Capital employed | The total value of capital used in the business. This is : shareholders' equity plus non-current liabilities |
| Illiquid | This means that assets are not easily convertible into cash |
| Profit | The total income of a business (sales revenue) minus total costs. |
| ROCE (Return of Capital employed) | Earnings before interest and Tax / Capital employed |
| Gross profit margin | Revenue - costs of goods sold / Revenue |
| Net profit margin | Net profit / total revenue |
| Acid Test | Current assets-Inventory / Current liabilities |
| Current Ratio | Current assets / current liabilities |
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