Business Glossary

b

Balance sheet
Bank reconciliation
Bankruptcy
Basis of accounting
Break even point

c

Capital
Capital gains
Capital loss
Cash accounting
Cash flow statement
Cash method
Chart of accounts
Cost of goods sold (COGS)
Current year tax

d

Debt consolidation
Debt-to-income ratio
Deduction
Dependent
Depreciation
Direct tax
Dividend
Dividend imputation
Due diligence

e

E-commerce
E-file
EBITDA
Emergency fund
Employee savings plan
Equity
Estate
Estate tax
Estimated tax payments
Excise tax
Exclusion tax

f

Fair market value
Financial statement
Fiscal year
Fixed assets
Flat tax
Fractional ownership

g

Government bond
Gross income
Gross profit
Gross profit margin
Gross profit vs Net profit

h

Health savings account (HSA)
Household income
Housing expense ratio

i

Income tax
Indirect tax
Inventory
Investment income
Invoice

j

k

Key Performance Indicator (KPI)

l

Ledger
Ledger Balance
Leverage
Liability
Line of Credit
Liquid Assets
Liquidity
Living Trust
Load
Loan calculator

m

Margin
Margin vs Markup
Maturity Date
Mortgage
Mutual Fund

n

Negative Equity
Net income
Net profit
Net worth
Non-liquid Asset
Note

o

Operating Margin
Operating profit
Options

p

Payroll records
Periodic Rate
Private Equity
Profit and Loss Statement
Property Tax
Purchase Agreement

q

Quantitative Easing
Quick Ratio

r

Rebate
Recession
Refinance
Return on Assets (ROA)
Return on Equity (ROE)
Return on Investment (ROI)
Revenue
Risk
Roth IRA
Roth IRA

s

S corporation
S corporation
Safe harbor
Schedules
Schedules
Self-directed IRA
Self-directed IRA
Self-employment tax
Self-employment tax
Signature loan
Sole proprietorship
Stockbroker

t

Tax bracket
Tax credit
Tax deduction
Tax deferral
Traditional IRA
Traditional IRA
Trial balance

u

Unearned income
Unsecured debit
Use tax

v

Venture capital

w

Working capital

y

Year to Date (YTD)

z