| Accounts |
|
Financial statements |
| Allotted |
|
Issued |
| Bank loans/loan notes |
|
Long term debt |
| Capital allowances |
|
Tax term equivalent to US tax depreciation allowances |
| Cash at bank and in hand |
|
Cash and cash equivalents |
| Contingent rent |
|
Percentage rent |
| Creditors |
|
Payables |
| Debtors |
|
Receivables |
| Finance expense |
|
Interest expense |
| Finance income |
|
Interest income |
| Finance lease |
|
Capital lease |
| Freehold |
|
Ownership with absolute rights in perpetuity |
| Like for like sales |
|
Same store sales at constant exchange rates |
| Profit |
|
Income |
| Profit and loss account |
|
Income statement |
| Profit and loss account reserve |
|
Retained earnings |
| Profit attributable to shareholders |
|
Net income |
| Property, plant and equipment |
|
Property and equipment |
| Share capital |
|
Capital stock or common stock |
| Share option |
|
Stock option |
| Shareholders' funds |
|
Shareholders' equity/net assets |
| Share premium account |
|
Additional paid-up capital or paid-in surplus (not distributable) |
| Shares in issue |
|
Shares outstanding |
| Stocks |
|
Inventories |
| Tangible fixed assets |
|
Property and equipment |
| Value Added Tax (VAT) |
|
UK sales tax |
