Financial StatementA written record of the financial condition of a company.
Current AssetsAssets which can quickly or within a reasonable period of time （usually one year） be converted into cash.
Fixed AssetsAssets of a company used in the operation of the business but not expected to be used up or converted into cash.
Intangible AssetsA non-physical asset which represents an advantage to a company in the market （i.e., trademarks, patents, copyrights, goodwill, licenses）.
Fiscal YearAn accounting period of 12 consecutive months which may or may not be the same as the calendar year.
Capital SurplusAdded net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company.
Current RatioA ratio showing a company's ability to pay its current bills from its current assets.Profit MarginGross profit divided by net sales. Gives an indication of the efficiency of a company's operations.