Tăng chứng khoán bảng Anh tăng nợ 100 bởi £ 100 nợ giảm 100 bảng Anh bằng tiền mặt giảm bởi £ 100 chứng khoán giảm £ 100 tăng do chi phí £ 100 Không ảnh hưởng đến lợi nhuận và mất mát không ảnh hưởng đến lợi nhuận và mất ảnh hưởng đến lợi nhuận và | APPENDIX ONE JARGON EXPLAINED Profit and A financial statement measuring profit performance for a Loss Account stated trading period Receivables See Debtors Reserves A collective term for undistributed profits which form part of Shareholders Funds. The principal reserves are Retained Profits Share Premium Account and Revaluation Reserve Retained Profits Profits which are reinvested within the business Revaluation On revaluing Fixed Assets any increase or decrease in Reserve value is matched by an increase or decrease in the Revaluation Reserve Revenue Account See Profit and Loss Account Page 69 54 16 55 APPENDIX ONE JARGON EXPLAINED Page Revenue All expenditure which does not result in an increase 36 Expenditure in the value of Fixed Assets ROCE Return on Capital Employed. Measures the effective use of 88 Net Capital Employed to generate Operating Profit Operating Profit ---- --------------- x 100 Net Capital Employed Sales The invoice value of goods sold excluding VAT 74 Share Capital Long-term funding by Shareholders who buy a share 10 of the business ownership Share Premium When shares are issued at a price above nominal 54 Account value the premiums are accumulated to form this Reserve APPENDIX ONE JARGON EXPLAINED Shareholders Funds The total shareholder investment in the business ie Share Capital and Reserves Stock The total value of raw materials work in progress and finished goods Tax Part of company profits have to be used to finance the tax bill paid to the Government Trading Account See Profit and Loss Account Turnover See Sales Working Capital Funds used to provide the flow of materials services and credit. Current Assets - Current Liabilities Written Down Value See Net Book Value Page 60 21 81 .
