This illustrated glossary uses Visual Finance™ to provide a contextualized 'big picture' view of financial results. The examples feature data for the Round Number Company—a 'made-up company' with simplified figures. The Appendix presents an explanation of how to read Visual Finance as well as the financial statements and VF views for the Round Number Company.
Ask “What do you mean by that”
Capital is a broad term with multiple meanings - it generally means something that is of value to the owners (e.g. PP&E or Intellectual Property or Cash).
Note: Capital is not the same as Capital Stock although some people might use the terms interchangeably.
The above is our generic explanations of common corporate financial terminology. Actual meanings can vary widely from company to company; in order to have the correct internal definition you need to ask your Finance Department, "What do you mean by that?"
term list.