Professional Foreign language ECN/ENG2101 L, Mussurov Altay

Money invested into a company or project by its owners.

Money spent to create future benefits. Capital expenditure is money spent by a company either to buy fixed assets or to add to the value of existing fixed assets with a useful life that extends beyond the taxable year. With regard to tax, capital expenditure cannot be deducted in the year the money is paid. Compare with operating expenditure (OPEX), which refers to ongoing costs to run a product, service or system.

The movement of cash into and out of a business

Collateral is something lenders can use to give security against a loan. Often this is a major asset such as a house.

This is any item which can be freely bought and sold. Examples include gold, food products and coffee beans.

The exclusive legal right, owned by the individual or group who created a work, or by an individual or group assigned by the originator, to use certain material and to allow others the right to use the material.

Corporate social responsibility (CSR) is a form of self-regulation, where companies integrate social, environmental and ethical policies into their overall business strategy. Companies embracing CSR should take responsibility for their actions and take a proactive approach to having a minimal negative impact on the world.

A person or firm that has lent your business money or to whom you owe money.

A critical success factor is an element that must occur in order for a business to achieve its ultimate goal.