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Business Finance Glossary - G

Gap analysis

Gap analysis involves comparing a business's product range with its competitors to see if it is missing any opportunities.

Going concern

Accounting idea that a business should be valued on the basis that it will be continuing to trade and able to use its assets for their intended purpose. The alternative is a break-up basis, which sets values according to what the assets could be sold for immediately - often much less than their value if they were kept in use.


A sum of money that is given to your business after an application process has been followed. There is no interest to be paid and funds are not usually returnable - as long as the terms of the grant are met.


Before deduction of tax. Net is after tax.

Gross Profit

Gross profit is calculated by subtracting cost of sales from turnover. The value of invoiced sales - whether or not the money has been received - minus the direct costs of production.

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