| A | B |
|---|
| ROCE | Return on Capital Employed |
| Current Liabilities | Debts demanding short-term payment |
| Capital | Money invested in a business |
| Fixed Assets | Permanent possessions of a business |
| Sales | Total goods sold for cash and credit |
| Net Profit | Money made after all expenses are taken off |
| Purchases | Goods bought for resale |
| Trading | An account which shows the gross profit for the year |
| Balance Sheet | Statement of financial situation |
| Cashflow | Money coming in and out of a business |
