Gearing

The proportion of borrowings to total financing (i.e. shareholders’ funds plus total borrowing).

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All terms

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Audit
Associate
Assets
Articles of Association
Antidilution
Amortisation
Actuarial gains and losses
Accruals Basis
Accounting Policies
Accounting Period
Accounts
Accounts Receivable
Accounts Payable
Business
Borrowing Costs
Balance Sheet
Bad Debt
Current Asset
Creditor
Costs of Disposal
Cost
Corridor
Corporate Assets
Contingent Share Agreement
Constructive Obligation
Credit Sale
Credit Note
Credit (Terms of Business)
Compensation
Cost of Goods Sold
Cost Approach
Corporation Tax
Companies Act
Class of Financial Instruments
Class of Assets
Cash Equivalents
Cash flows
Capital Expenditure
Called Up (Share Capital)
Current Tax
Dilution
Deferred tax liabilities
Deferred tax assets
Debit (in Bookkeeping)
Drawings
Dividend
Director(s)
Depreciation
Deferred Taxation
Deferred Income
Exchange rate
Equity interests
Expense
Equity
Economic life
Entity Specific Value
Forgivable loans
Forecast
Fixed Cost
Financial risk
Finance lease
Fixed Asset
Financial Statements
Fair value
Gross Profit (or Margin)
Gross
Goodwill
Gearing
Government assistance
Hyperinflation
Held for trading
Interest rate implicit in the lease
Inventories
Intangible asset
Invoice(Bill)
Initial direct costs
Indirect costs
Joint Venturer
Loans payable
Liquidity risk
Liquidity
Limited Liability Company
Limited Liability
Legal obligation
Liabilities
Lease term
Leasing
Memorandum (for a Company)
Materiality
Mutual entity
Provision for Doubtful Debts
Provision
Profit and Loss Account
Prepayment
Partnership
Retained Earnings
Revenue
Reserves
Registrar of Companies
Recoverable Amount
Subsidiary
Share Capital
Secured Loan
Share Certificate
Share Premium
Shareholders
Sole Trader
Stakeholders
Stock
Taxable temporary differences
Tangible Fixed Assets
Trade Creditors
Trade Debtors
Turnover
Unearned Finance Income
Useful Life
Vested benefits
Vesting Period
Working capital