Poniższy dokument to uproszczone zestawienie finansowe. Zapoznaj się z nim, a następnie dopasuj podane definicje i objaśnienia do każdego z elementów zestawienia.

Zestawienie: Fixed assets, Current assets, Current liabilities, Net current assets, Long term debt, Net assets, Profit and loss account, Share capital, Stockholder equity.

A. Assets that are not for sale, but are used to produce revenue. They can include tangible assets like property, machinery and vehicles; or intangibles like copyright, patents, customer lists or brands.
B. Profit and loss account plus share capital (in other words, the sum of shareholder's interest in the business).
C. Fixed assets plus net current assets minus long-term debt (essentially, total assets minus total liabilities).
D. Assets that the company expects to convert into cash over the next year like cash inventory and accounts receivable.
E. Loans that are due to be paid at least a year after the date of the balance sheet.
F. Debts that the company expects to pay within the next year. Typically, they include accounts payable, tax and short term loans like overdrafts.
G. Accumulated profits and losses since the company began, that have not been paid out in tax or as dividends to shareholders.
H. The difference between current assets and current liabilities.
I. The money invested in the company by its shareholders. The formula for calculating share capital is: number of shares issued x nominal share value (the price when issued, not their current market value).