| A | B |
| Investors | Those who invest their funds in a business; may be owners or stockholders |
| Loan | Money lent to individuals or businesses in exchange for the promise of repayment plus interest |
| Operating expenses | All of the expenses involved in running a business |
| Owner equity | The amount an owner has invested in the business, plus or minus profits and losses |
| Patent | Legal protection of an invention or a process granted by government to its owners for a certain number of years |
| Payroll | The sum of money paid to employees in a given period |
| Permit | A document that grants permission to do something |
| Profit-and-loss statement | Income statement |