Capital, Money needed to start or run a business., Loan, Money borrowed from a bank or another lender that must be repaid., Interest, The cost of borrowing money., Shares, Units of ownership in a company., Equities, Another name for shares representing ownership in a company., Shareholder, A person or organization that owns shares in a company., Share Capital, Money invested in a company by shareholders., Investor, A person or institution that provides money to earn a return., Bond, A loan made by an investor to a company that pays interest and is repaid later., Debt, Money that a company owes to others., Liabilities, A company's financial obligations or debts., Long-term Liabilities, Debts repaid over a long period., Short-term Liabilities, Debts that must be paid within a short period., Credit, An agreement allowing payment at a later date., Working Capital, Money available for everyday business operations., Funds, Money available for spending or investment., Revenue, All the money a company receives from its business activities., Cost of Sales, The direct costs of producing or buying goods sold., Operating Expenses, Regular business costs such as rent and salaries., Profit, Money left after all expenses have been deducted from revenue., Earnings, Another word for profit., Net Income, The final profit after all costs and taxes have been paid., Dividend, A payment made from profits to shareholders., Tax, Money paid to the government based on profits., Retained Earnings, Profit kept by the company for future use., Financial Statements, Reports showing a company's financial performance and position., Balance Sheet, A statement showing assets, liabilities, and capital., Assets, Everything a company owns that has value., Profit and Loss Account, A report showing revenue, expenses, and profit over a period., Income Statement, The American English term for a profit and loss account.

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