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Financial Terms

Horizontales
refers to the amount by which an enterprise's expenditure or spending exceeds its income over a particular period of time
refers to the gap or shortfall between an enterprise's sales revenues and the total costs incurred in producing the output of the enterprise.
refers to all of the incomings received from different sources over a specific period of time
refers to the income received from the sales of goods and/or services of an enterprise over a specific period of time.
are made up of variable costs and fixed costs.
are directly related to the production of an enterprise and so vary proportionately with changes in the level of output
these are the costs of an enterprise that do not vary with the level of output of an enterprise.
is the difference between money coming into, and out of, an enterprise. It can either be a surplus or a deficit.
Cash flows into an enterprise as receipts, e.g. from the money received from selling goods or services.
Verticales
refers to the difference between the sales revenue and the total costs of a n enterprise.
refers to all of the outgoing over a specific period of time. It can also be referred to as spending
efers to a sum of money that is owed by one person or organisation to another person or organisation.
refers to the amount by which an enterprise's income exceeds its expenditure or spending over a particular period of time
Cash flows out of an enterprise as payments, e.g. to pay employees and suppliers.