UNIT 5 Company accounts Discussion  prot and loss account   balance sheet  Vocabulary  Accounng  Auding  Prots  !" #$  Loss%  Revenue&  Turnover'  Depreciaon ()* Vocabulary  Asset (  +,-./01  2 &-.$34  Taxaon(  &,  Shareholder(2506$  Dividend(57  Earnings per share (EPS)& 8%59  Total shareholder return (TSR): &59:;$ Vocabulary  Balance sheet: <.$=0/  Prot and loss account = income account: <  Fleet (n): 0-->0-, E.g. ?>?@  Property = real estate A*0B$.  Cash (n)  2?(  2 Vocabulary  Credit (n)&CD$  Creditor(EF GH$HI   & (@$J  Debt(  'A (E $:;3 GH$H2 A$$  Vocabulary  Liability(EA(  2 AK(2.@$34 L"$M NA $  Provision(.O#$  Share capital (EEquityP/59  Reserve(.KQ$R4 Vocabulary  Operang costs (n): C40B$  Operang prots("40B$  Capital expenditure (2C09:(&I2S  Cost of capitalCTD$@/  Employee costs (C=6$ Vocabulary Verbs  To earn (@ H$H& >   To pay (@  UA(VJ  To sell (@A  I(  I(/  EW  I Vocabulary  To amount to (@E  To a0ribute (@=/  X AA(V  To le1 (@#4  To represent (@04Y  To retain (@E$R4  . UNIT 5 Company accounts Discussion  prot and loss account  