Full glossary
Business
Current Ratio
Current assets divided by current liabilities — a quick test of a business's short-term health.
BusinessRelated terms
Accounts Payable
Money a business owes to suppliers for goods and services received but not yet paid for.
Accounts Receivable
Money owed to a business by customers who bought on credit.
Acquirer
A company that purchases another company in a merger or acquisition.
Angel Investor
A wealthy individual who funds early-stage startups with personal money in exchange for equity.
Annual Report
A company's yearly publication of financial results and strategy for shareholders.
Audit
An independent examination of financial records to confirm they are accurate.