When a company buys up another company.

What the corporation owns e.g. plant, machinery, property.

Production processes which use high technology and relatively few workers.

A giant corporation made up of many companies, e.g. a holding company and many subsidiaries.

Money which the company owes to others for goods/services it has received but not yet paid for.

What is owned by the company or owed to it and which will be used up in the coming year, e.g. stock, cash, debtors.

Money owed by the company which it will have to pay within the year.

Money owed to the company by customers who have bought the company's goods/services but not yet paid for them.

A calculation for wear and tear on the company's plant and equipment; this figure can be manipulated, e.g. when a company cuts the number of years that it expects equipment to last, the depreciation figurebecomes higher, and this reduces profits.

When a company sells another company that has owned.

The profits paid out to the owners (shareholders).

Money paid to the company directors; all directors get a fee for attending meetings; executive directors get a salary as well.

Things which the company owns and which will be used up over several years, e.g. land, buildings, machinery and motor vehicles.

A type of agreement between companies which allows one to use the trademark, brand name, or copyright of another.

A company which owns more than 50% of another company. It may also be called a 'parent company'.

Money spent to earn more money, e.g. on shares in another company.

Production processes which use the labour of many workers, rather than high technology.

Money borrowed, e.g. from a bank, which must be paid back but not yet, say in 5 years' time.

When two companies come together to form one, or when one absorbs another.

'Current assets' minus 'current liabilities'. It is the sum of money the company could raise in a hurry.

The profit made by a company after paying for wages, rent, raw materials, but before paying interest to the bank, tax to the government and dividends to the owners.

The profits after all expenses: this money belongs to the shareholders.

What the company has earned from its sales, minus what it has spent in taxes, rent, supplies, wages, etc.

What profits the company has kept from the past. This money belongs to the shareholders.

The profits which are kept in the company to make it more profitable in the future.

How much money the company made by selling its goods and/or services.

A person or another company which has put money into a company. A shareholder is a part-owner of the company and has the right to a share in the company's profits.

The capital put in by shareholders, plus the company's reserves: or what the shareholders will get if thebusiness is liquidated now.

When a company is able to pay all its debts.

These are what the company currently holds including finished products, unfinished products, and raw materials which the company has bought.

A company which is owned by another company.

When one company buys up or in some other way takes over another company.

Same as sales.

Reorganising the shareholdings in companies controlled by a conglomerate, so as to move power over investment decisions away from the top directors to company-level directors.