1) Turnover a) Companies which owe money. b) Money kept until is needed in the future. c) The value of sales made 2) Reserves a) Money kept until is needed in the future. b) The direct cost of manufacturing to sell later. c) Money owed to the bank. 3) Creditors a) The gross profit minus the expenses. b) Companies to which money is owing. c) Turnover minus the cost of sales. 4) Debtors a) The value of sales made. b) The profits of a company. c) Companies which owe money. 5) Cost of sales a) The direct costs of manufacturing or buying items to sell them later. b) Money owned to the bank c) Bank account sales. 6) Net profit a) The gross profit minus the expenses and taxes. b) A negative financial statement. c) A calculated balance sheet. 7) Expenses a) The overhead costs of running a business: heating, electricity. b) Administrative costs. c) Financial development over the time. 8) Overdraft a) An amount of money owed to the bank. b) Total expenses c) Turnover minus the cost of sales. 9) Gross profit a) Turnover minus the cost of sales. b) Final financial statement. c) Income receive within a year.

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