| A | B |
| Location | where a business is carried out. |
| Employees | people who work for a business in return for money. |
| Capital | the money, tools and equipment used by the business to make the products. |
| Rent | money paid for the use of a place of business. |
| Salary | money paid to employees for their work. |
| Interest | money paid for the use of capital. |
| Incentive | a reward that encourages a person to do something. |
| Profit | money left after all business expenses have been paid. |
| Entreprenuer | a person who organizes a new business and who takes the risks and profits. |
| Sole proprietorship | a business owned by one person. |
| Partnership | a business owned by two or more people who share the risk and profits. |
| Corporation | a business owned by many people (called shareholders) who share the risk and profits. |