2

409A valuation

#

83(b) election

number

Accelerator

A

Accounting Equation

A

Accounting software

A

Accounts payable

A

Accounts receivable

A

Accounts receivable loans

A

Accredited Investor

A

Accrual accounting

A

Accrued Interest

A

Acquihire

A

Acquisition

A

Activity-Based Budgeting (ABB)

A

Adjusted Gross Income (AGI)

A

Alternative Financing

A

Amortization

A

Angel Investor

A

Annual Contract Value (ACV)

A

Annual Percentage Yield (APY)

A

Annual Recurring Revenue (ARR)

A

Anti-dilution clause

A

Asset

A

Asset Turnover Ratio

A

Audit

A

Average Revenue Per User (ARPU)

A

B Corporation

B

Balance sheet

B

Bank reconciliation

B

Basis Point

B

Billings

B

Board Director

B

Bookings

B

Bootstrapping

B

Bottom line

B

Break-even points (BEPs)

B

Bridge loan

B

Budget forecasting

B

Budget variance analysis

B

Burn Multiple

B

Burn Rate

B

Business expenses

B

Buy now pay later

B

C Corporation (C Corp)

C

CFO

C

COO

C

CPA (Certified Public Accountant)

C

California Sales Tax Exemption

C

California Statement of Information

C

Cap Table

C

Capital

C

Capital Asset Pricing Model (CAPM)

C

Capital Cycle

C

Capital Employed

C

Capital Expenditures (CapEx)

C

Capital Gains

C

Carry or Carried Interest

C

Cash Conversion Cycle (CCC)

C

Cash accounting

C

Cash burn

C

Cash burn rate

C

Cash disbursement

C

Cash flow from operating activities

C

Cash management

C

Cash out date

C

Cash projection model

C

Cash zero date

C

Chart of accounts

C

Chief executive officer (CEO)

C

Chief financial officer (CFO)

C

Chief operating officer (COO)

C

Churn

C

Cliff vesting

C

Cloud accounting

C

Cohort Analysis

C

Common stock

C

Competitive Analysis

C

Compound Annual Growth Rate (CAGR)

C

Compounded monthly growth rate (CMGR)

C

Contra revenue

C

Contraction

C

Contribution Margin

C

Cost Per Click (CPC)

C

Cost of Debt

C

Cost of Goods Sold (COGS)

C

Cram-down round

C

Credit risk

C

Cross-Selling

C

Crowdfunding

C

Current Assets

C

Current Ratio

C

Customer Acquisition Cost

C

Data Room

D

Days Sales Outstanding (DSO)

D

Debt Ratio

D

Debt Service Coverage Ratio

D

Debt capital

D

Debt-to-Income (DTI) Ratio

D

Debt-to-equity ratio

D

Deferred Revenue

D

Delaware Annual Report

Delaware C corporation

Delaware Franchise Tax

Depreciation

Digital Marketing

Digital wallet

Dilution

Discounted cash flow

Dividend

Dividend Yield

Doing Business As (DBA)

Dollar-Based Net Expansion Rate (DBNER)

Double-Trigger Acceleration

Down round

Due diligence

EBITDA

Earnings Before Interest and Taxes (EBIT)

Earnings Before Taxes (EBT)

Earnings before interest and taxes

Earnings before interest taxes depreciation and amortization

Earnings per Share (EPS)

Economic Order Quantity (EOQ)

Enterprise Value (EV)

Equity

Equity capital

Estimated tax payments

Exit strategy

Expansion

Expense reimbursement policy

Expenses

FASB

FATCA (Foreign Account Tax Compliance Act)

FICA (Federal Insurance Contributions Act)

Factor rate

Finance as a Service (FaaS)

Financial accounting

Financial controller

Financial forecasts

Financial operations

Financial projections

Financial reporting

Financial statements

Fiscal year

Fixed Asset

Forecasts

Form 1099

Form 1120

Form 3921

Form 5471

Form 5472

Form 6765

Form K-1

Form S-1

Form SS-4

Form W-2 (Wage and Tax Statement)

Founder

Fractional CFO

Free Cash Flow (FCF)

Full-Time Employee (FTE)

Fundraising

GAAP (Generally Accepted Accounting Principles)

General ledger

Go-to-Market (GTM)

Goodwill

Gross Margin

Gross Merchandise Value (GMV)

Gross Profit

Gross Profit Margin

Gross Retention

Gross burn rate

HM Revenue & Customs (HMRC)

Hawkish

Hedging

House Price Index (HPI)

Hyperinflation

IRS Audit

Incentive stock options (ISO)

Income statement

Incubator

Independent contractor

Initial public offering (IPO)

Interest

Interest Coverage Ratio (ICR)

Interest Rates

Inventory Turnover

Investment memo

Investments

Invoice

Invoice factoring

Invoice reconciliation

Jackson Hole Economic Symposium

Job Openings and Labor Turnover Survey (JOLTS)

Key Performance Indicator (KPI)

Know Your Client (KYC)

Last Twelve Months (LTM)

Lead investor

Lifetime Value (LTV) Ratio

Lifetime value (LTV)

Limited Liability Company (LLC)

Liquidity

Local tax

Lock-Up Period

Managerial accounting

Marginal Cost

Marginal Revenue

Market Sizing Analysis

Market cap

Markup

Material adverse change (MAC)

Material procurement

Mergers and acquisitions (M&A)

Mezzanine financing

Microlending

Minimum Viable Product (MVP)

Month Over Month (MoM)

Monthly Recurring Revenue (MRR)

Negative pledge on IP

Net Dollar Retention (NDR)

Net Income

Net Operating Income (NOI)

Net Promoter Score (NPS)

Net Worth

Net expansion

Net present value

Non dilutive funding

Non liquid asset

Non-qualified stock option (NQSO)

North Star Metric

Objectives and key results (OKR)

Officers

Operating Leverage

Operating Margin

Operating budget

Operating cash flow

Operating income

Option Pool

Outsourced CFO

Outsourced Controller

Outsourced bookkeeping

Overhead

P&L management

PEO (Professional Employer Organization)

Partnership

Pay to play

Payables financing

Payback Period

Payout Ratio

Payroll System

Payroll tax

Petty cash

Pitch Deck

Portfolio company

Positive pay

Pre-Money Valuation

Present Value

Primary shares

Private Equity (P/E) Ratio

Private equity

Pro Rata

Procure to pay

Product Velocity

Profit

Profit and loss report

Programmatic funding

Qualified Small Business Stock (QSBS)

Quick Ratio

Ramp Time

Refund accounting

Repeat Customer Rate

Research and development (R&D) tax credit

Retained Earnings

Retention

Return on Assets (ROA)

Return on Capital Employed (ROCE)

Return on Equity (ROE)

Return on Invested Capital (ROIC)

Return on Revenue (RoR)

Return on Sales (ROS)

Return on investment

Revenue

Revenue Recognition

Right of First Refusal (ROFR)

Roll-Up Vehicle (RUV)

Rolling budget

Runway

S Corporation (S Corp)

SaaS (software as a service)

SaaS churn

Sales Pipeline

Sales and Marketing Efficiency

Sales tax

Secondary shares

Section 382

Seed funding

Seed round

Series B

Serviceable Available Market (SAM)

Serviceable Obtainable Market (SOM)

Shareholder's Equity

Simple Agreement for Future Equity (SAFE)

2