| A | B |
| to borrow | to take money from a person or a bank and agree to pay it back to them at a later date |
| a loan | money that an organization such as a bank lends to someone |
| capital | wealth or property that is owned by a business or a person |
| equities | shares in a company which do not pay a fixed amount of interest |
| to owe | to have to pay for something you've already received |
| liabilities | the amount of money that a person or business owes |
| revenue | all the money coming into a company during a given period |
| earnings | the profit that a company makes |
| dividend | an amount of the profits that a company pays to its shareholders |
| retain | to keep or continue to have something |
| assets | what the company owns |
| profit and loss account | shows a company's revenues(British) and expenses during a particular period. |
| income statement | shows a company's revenues and expenses during a particular period.(American) |
| working capital | the money that a business uses for everyday expenses or has available for spending |
| loan shark | a person who lends money at very high interest rates |