Finance Flashcards
Equity på svenska och vad innebär det?
“Eget kapital” refers to the portion of a company’s assets that are owned by the company’s owners or shareholders. It is calculated as the total assets minus the total liabilities. This represents the amount of capital that the owners have invested in the company and the profits that the company has retained over time.
“Aktiekapital” specifically refers to the share capital of a company, which is the total value of the shares issued to shareholders. In Sweden, companies are required to have a minimum share capital of SEK 50,000 (as of 2023) when they are formed.
Both “eget kapital” and “aktiekapital” are important concepts in financial management and are used to assess the financial health and stability of a company. They can also be used to determine the value of a company and to make decisions about financing and investment.
Cost of goods sold
The cost of goods sold (COGS) is the direct cost of producing the goods or services that a company sells. COGS includes the cost of materials, labor, and overhead that are directly tied to the production process. COGS is subtracted from revenue to calculate a company’s gross profit.
Overhead
Overhead costs are indirect costs of operating a business that are not directly tied to the production of goods or services. Examples of overhead costs include rent, utilities, insurance, and office supplies. Overhead costs can be fixed or variable, depending on the type of cost.
