4124907
Descripción
Mapa Mental por Pepe-Pencils, actualizado hace más de 1 año
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Creado por Pepe-Pencils
hace más de 8 años
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Income statement
- Keywords
- HMRC
- Her Majesty's
Revenue & Customs.
UK tax authority
which collects taxes
based on your
income.
- Her Majesty's
Revenue & Customs.
UK tax authority
which collects taxes
based on your
income.
- Dividends
- Money paid
regularly by the
business to its
shareholders out
of its profits.
- Money paid
regularly by the
business to its
shareholders out
of its profits.
- Shareholder
- A person who owns
shares within the
business.
- A person who owns
shares within the
business.
- Financial Year
- A statement of the
business' financial
position once a year.
- A statement of the
business' financial
position once a year.
- Assets
- Fixed assets are costs
you cannot run your
company without, eg.
vehicles.
- Current assets are the
stock and the money in the
bank that keep changing
with every term.
- Fixed assets are costs
you cannot run your
company without, eg.
vehicles.
- Debtors
- People or
companies who
owe you money.
- People or
companies who
owe you money.
- Liabilities
- Current liabilities is
the money that must
be paid back within a
year.
- Long term liabilities
include loans that can
be paid over a longer
period.
- Current liabilities is
the money that must
be paid back within a
year.
- Share capital
- The part of the
capital of a company
that come from the
issue of shares.
- The part of the
capital of a company
that come from the
issue of shares.
- Retained Profits
- Profit kept from
the previous
financial year
- Profit kept from
the previous
financial year
- Working
Capital
- The figure that represents the
amount of money the business
has available to run the
business everyday. If it is too
low or negative, the business
may not be able to pay their
debts when they are due.
- The figure that represents the
amount of money the business
has available to run the
business everyday. If it is too
low or negative, the business
may not be able to pay their
debts when they are due.
- HMRC
- Reason for interest in
financial statements
- Share holders
- Is the money they
invested safe? Will a
good dividend be paid?
- Is the money they
invested safe? Will a
good dividend be paid?
- Managers
- Is the business being
managed well? Is it
expanding or contracting?
- Is the business being
managed well? Is it
expanding or contracting?
- Employees
- Are their jobs safe? Can
a wage rise be
afforded?
- Are their jobs safe? Can
a wage rise be
afforded?
- Suppliers
- Has the business
enough money to
pay what it owes?
- Has the business
enough money to
pay what it owes?
- Customers
- Is the business
sound enough to
ensure that it can
meet orders?
- Is the business
sound enough to
ensure that it can
meet orders?
- HMRC
- How much corporation
tax is owed?
- How much corporation
tax is owed?
- Competitors
- Are we making more or
less profit than our main
competitors?
- Are we making more or
less profit than our main
competitors?
- Share holders
- Profit and loss account
- The top three
lines are the
trading account.
- The lower section
lists the expenses
- Net profit = gross profit - expenses
- The top three
lines are the
trading account.
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