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Across 2. Capital acquired from a specialist venture financial institution that seeks to become a part owner in the business. 5. Electronic Funds Transfer at Point Of Sale 8. Also known as a working capital ratio, simply current assets over current liabilities 9. A bank, financial institution, supplier or individual that is owed money by a business and holds security over an asset the business owns in case the loan is not repaid. 11. What remains from revenue or sales after all expenses have been deducted. 14. Total liabilities over total equity and a measure of a firms long term financial stability 16. Occurs when a business sells its accounts receivable asset to a specialist factoring firm 17. Money that is owed to an external business or person that will be repaid in less than 12 months 21. Steps taken by the Reserve Bank of Australia to affect the finance market and assist the Federal Government to achieve its goal of low inflation and economic growth 22. Occurs where expenditure has exceeded income for an unacceptable length of time and the firm is unable to pay its debts 24. A company's invitation to investors to buy shares in a company. 25. A summary of a businesses revenue and expenses over a set financial period. 28. A current asset that represents money owed to businesses that have ordered and received a good but have yet to pay for it. 32. A snapshot on a particular day that shows the assets a business owns, the liabilities the business owes and the equity the owner has invested in the business. 34. When the owners of a business take money out of the business for their own use 35. An unincorporated business with one owner 36. An asset that does not physically exist but is of value that increases the value of the company 38. The revenue remaining after paying the cost of goods sold. 39. Payment of bills using online internet banking 42. Assets such as cash in the bank and accounts receivable that earn revenue for a business in the short term (less than 12 months) 43. Occurs when all the assets of a business are sold to generate cash to pay liabilites and creditors. 44. Appointed to manage a business on behalf of the businesses creditors. 45. Financial gifts provided by government to assist businesses to establish or expand 46. A person who possesses natural business ability and takes a calculated risk to start a business 47. An intangible asset valued according to the advantage or reputation a business has acquired over time.

Down 1. This ratio is a measure of a businesses profitability after all expenses have been paid. Net profit divided by sales and expressed as a percentage. 3. A summary of a businesses revenue and expenses over the financial year 4. The money a business owes to its suppliers and service providers. Also known trade creditors. 6. Any type of loan that a business obtains that is issued by a promise of repayment on a certain date at a specific rate of interest 7. Simply gross profit divided by sales expressed as a percentage 10. The owners financial claim on the assets of the busines. 12. Where a receiver has been appointed to adminster a business that has become insolvent. 13. The ability of the business to pay both short term and long term liabilities as they fall due 15. A financial report illustrating the movement the movement of cash into and out of a business over time. 18. Amounts of money owed to individuals (e.g. suppliers or institutions such as banks) 19. The businesses or individuals that owe money to a business. 20. Another name for Accounts Payable 23. A loan that does not have an asset as a security 26. Net profit that is reinvested into the business. 27. Indicates how much ready cash is available in a business. 29. Money owed to a creditor for the purchase of supplies and services that have already been provided. 30. A legal declaration that a person or business has more liablities than assets. 31. Involves a business hiring the assets it needs for a period e.g. cars, machinery 33. The final amount of revenue remaining after all expenses have been paid 37. How much debt finance the business has acquired to fund its operations compared to equity finance. 40. The income earned from owning shares in a company. 41. A bill sent to a customer requiring payment by a specified date.