A. Capital — Капитал

When people want to set up or start a company, they need money, called capital. Companies can borrow this money, called a loan, from banks. The loan must be paid back with interest: the amount paid to borrow the money.

Capital can also come from issuing shares or equities – certificates representing units of ownership of a company.

The people who invest money in shares are called shareholders and they own part of the company. The money they provide is known as share capital.

Individuals and financial institutions, called investors, can also lend money to companies by buying bonds — loans that pay interest and are repaid at a fixed future date. 

Money that is owed — that will have to be paid – to other people or businesses is a debt. In accounting, companies’ debts are usually called liabilities.

Long-term liabilities include bonds; short-term liabilities include debts to suppliers who provide goods or services on credit — that will be paid for later.

The money that a business uses for everyday expenses or has available for spending is called working capital or funds.

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The highest use of capital is not to make more money, but to make money do more for the betterment of life.

Henry Ford