Across
- 2. people or organisations to which a business owes money 9
- 5. examines the relationship between internal sources and external sources of finance 7
- 8. items owned by a business 6
- 9. a medium to long-term plan designed to achieve the objectives of the finance function 9,8
- 10. department, division or branch of an organisation that is allowed to control itself separately 6,6
- 11. an agreement to raise finance by selling an asset and immediately retaining its use on a long term lease 4,3,9
- 15. factors that lead to unit or average costs reducing as an organisation increases outputs 9,2,5
- 18. the amount of raw materials, components and finished goods held by a business 11
- 19. the money invested into a business and is used to purchase a range of assets 7
- 20. the profit that remains on the income statement once all additions have been allowed for 8,6
- 22. a technique for analysing a business's financial performance 5,8
Down
- 1. return on capital employed (abb)
- 3. may occur if a business expands too rapidly without arranging funds to finance its growth 11
- 4. any group or individual having an interest in the activities of a business 11
- 6. department, division or branch of an organisation for which it is possible to calculate costs 4,6
- 7. spending on new non-current assets such as property, machinery or vehicles 7,11
- 12. represents money owed by a business 11
- 13. reducing the value of future earnings to reflect the opportunity cost of an investment 11
- 14. the cash a business has for its day to day spending 7,7
- 16. the surplus of revenues over total costs at the end of a trading period 6
- 17. measures the ability of a business to meet its short-term debts 9
- 21. is the movement of cash into and out of a business over a period of time 4,4