Most Popular Terms

  • 1. Gearing
    The most common use of the term 'gearing' is to describe the level of a company's net debt (net of cash or cash equivalents) compared with its equity capital, a...(Read more)
  • 2. Pro Forma Invoice
    An invoice presented by one company to another for payment for goods prior to their despatch. This method of invoicing is to ensure payment is received and is o...(Read more)
  • 3. Statement Of Account
    A document, issued by a supplier to its customer, listing transactions over a given period, normally monthly. It will include details of invoices, payments rece...(Read more)
  • 4. Input Tax
    When a company that is registered for value added tax (VAT) buys goods or services from another supplier, VAT is charged and is currently 17.5% of the purchase ...(Read more)
  • 5. Preference Shares

    Shares in a company which give their holders an entitlement to a fixed dividend but which do not usually carry voting rights. The important difference betwee...(Read more)

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