9. Interpreting Financial Information 1

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Across
  1. 2. The money available for the day‑to‑day running of the business. Formula: Current Assets – Current Liabilities
  2. 6. Short‑term assets that can be turned into cash within one year, such as cash, inventory, and receivables.
  3. 8. A financial statement that shows a business’s assets, liabilities, and equity at a specific point in time.It gives a snapshot of the business’s financial position.
  4. 12. Resources owned by a business that have value and can provide future benefits, such as cash, equipment, vehicles, or inventory.
  5. 13. Individuals or organisations that provide money to a business, such as banks, investors, or venture capital firms.
Down
  1. 1. A financial document that shows a business’s revenues, costs, and profits over a specific period (e.g., monthly or yearly).It tells you whether the business made a profit or loss.
  2. 3. Long‑term assets that a business will use for more than one year, such as machinery, buildings, or vehicles.
  3. 4. The extent to which a business is in debt, showing how much it owes to creditors or lenders.
  4. 5. The profit a business makes after subtracting the cost of goods sold (COGS) from revenue. Formula: Revenue – Cost of Sales
  5. 7. A person or organisation that owns shares in a company and therefore owns part of the business.
  6. 9. Debts or obligations a business owes to others, such as loans, overdrafts, or unpaid bills.
  7. 10. The value that belongs to the business owners after liabilities are deducted from assets. Formula: Assets – Liabilities
  8. 11. The profit a business earns from its normal operations, calculated after subtracting operating expenses from gross profit. Formula: Gross Profit – Operating Expenses