Liquidity and cash flow
Working capital: current assets minus current liabilities. Current ratio: current assets divided by current liabilities. Cash flow: the timing and amount of money moving through the business.
Operating line: revolving short-term credit generally used for recurring business needs. Availability, security and renewal terms matter as much as the limit.
Debt and security
Amortization is the period used to calculate payments; term is the period the current agreement and rate remain in place. They are not always the same.
Collateral is property or another asset pledged to support an obligation. A guarantee is a promise by another party to meet the obligation under stated conditions.
Returns and resilience
Contribution margin is revenue less the variable costs associated with producing that revenue. Sensitivity analysis changes one or more assumptions to show how exposed a result is. Scenario analysis combines assumptions into a coherent possible future.