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  2. Discounted cash flow - Wikipedia

    en.wikipedia.org/wiki/Discounted_cash_flow

    Discounted cash flow. The discounted cash flow ( DCF) analysis, in financial analysis, is a method used to value a security, project, company, or asset, that incorporates the time value of money. Discounted cash flow analysis is widely used in investment finance, real estate development, corporate financial management, and patent valuation.

  3. Factoring (finance) - Wikipedia

    en.wikipedia.org/wiki/Factoring_(finance)

    Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount. [ 1][ 2][ 3] A business will sometimes factor its receivable assets to meet its present and immediate cash needs. [ 4][ 5] Forfaiting is a factoring arrangement ...

  4. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    If he deducted all the costs in 2008, he would have a loss of $20 in 2008 and a profit of $180 in 2009. The total is the same, but the timing is much different. Most countries' accounting and income tax rules (if the country has an income tax) require the use of inventories for all businesses that regularly sell goods they have made or bought.

  5. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    The purpose of the income statement is to show managers and investors whether the company made money (profit) or lost money (loss) during the period being reported. An income statement represents a period of time (as does the cash flow statement ). This contrasts with the balance sheet, which represents a single moment in time.

  6. Markup (business) - Wikipedia

    en.wikipedia.org/wiki/Markup_(business)

    Markup (business) Markup (or price spread) is the difference between the selling price of a good or service and its cost. It is often expressed as a percentage over the cost. A markup is added into the total cost incurred by the producer of a good or service in order to cover the costs of doing business and create a profit. The total cost ...

  7. Sales (accounting) - Wikipedia

    en.wikipedia.org/wiki/Sales_(accounting)

    Sales (accounting) In bookkeeping, accounting, and financial accounting, net sales are operating revenues earned by a company for selling its products or rendering its services. Also referred to as revenue, they are reported directly on the income statement as Sales or Net sales. In financial ratios that use income statement sales values ...

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