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EOPA DMcNeil2

Entrepreneurship

TermDefinition
Shareholders' Equity the shareholder's claims on a company's assets after all of its creditors have been paid
Current or Short-Term Assets items that can or will be converted into cash within one year; may also include marketable securuties
Fixed or Long-Term Assets items that are relatively permanent, such as land, buildings, and equipment
Intangible Assets long-term assets (e.g., patents, trademarks, copyrights) that have no real physical form but do have value
Working Capital the difference between current assets and current liabilities
Accounts Payable money an organization owes to its vendors and suppliers
Accrued Taxes taxes built up over time, unpaid taxes
Accrued Salaries salaries paid for after the service has been performed, typically includes future bonuses
Provisions amounts set aside for anticipated one-time payments that are not part of regular operations - perhaps a lawsuit, or a compensation package for employees being laid off
Factoring using an outside company to recover debts, obtaining funding by selling account receivable
Created by: DukeMcNeil
Popular Management sets

 

 



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