41. Operating Leverage: The operating leverage takes place when a changes in revenue greater changes in EBIT.
42. Financial Leverage : It is nothing but a process of using
debt capital to increase the rate of return on equity
43. Combine Leverage: It is used to
measure of the total risk of the firm = operating risk + financial risk.
44. Joint Venture : A joint venture is an association of
two or more the persons who combined for the execution of a specific
transaction and divide the profit or loss their of an agreed ratio.
45. Partnership: Partnership is the relation b/w the persons who
have agreed to share the profits of business carried on by all or any of
them acting for all.
46. Factoring: It is an arrangement
under which a firm (called borrower) receives advances against its receivables,
from a financial institutions (called factor)
47. Capital Reserve: The reserve
which transferred from the capital gains is called capital reserve.
48. General Reserve: The
reserve which is transferred from normal profits of the firm is called general reserve
49. Free
Cash: The cash not for any specific purpose free from any encumbrance like
surplus cash.
50. Minority
Interest: Minority interest
refers to the equity of the minority shareholders in a subsidiary company.
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