Payout ratio		Measures revenues and expenses over a period of time.
Capital markets		Examples of this type of investor are pension funds and mutual funds.
Statement of Cash Flows		The management of large sums of money and whose goal is to maximize shareholder wealth.
Agency theory		A business enterprise that is its own legal entity.
Prime Rate		The base rate at which banks lend money.
Insider Trading		Earnings available to common shareholders divided by the total number of shares outstanding.
Institutional		The Federal tax deduction for amortization.
Balance Sheet		Shows the amount and timing of cash flows of a business over a period of time.
Capital Cost Allowance		The theory that examines the relationship between the owners of a firm and the mangers of the firm.
Sole Proprietorship		Shows valuations for assets, liabilities and shareholder's equity at a point in time.
Partnership		Market share price divided by earnings per share.
Money Markets		Markets dealing with short-term securities.
Corporation		A single-person owned business.
Finance		Multiple ownership in a business that is not incorporated.
Dividend yield		Markets dealing with long-term securities (1 year )
Income Statement		Dividend per share divided by earnings per share.
Price-Earnings Ratio		Dividends per share divided by market share price.
Earnings per share		Illegal practice involving access to internal coporate information.