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B2B e-commerce Web sites tend to serve horizontal markets.
Balance Sheet
An accounting report that outlines a firm's assets, obligations, and owners' equity on a specific date.
Leverage Ratio
A financial metric indicating the level of debt relative to equity in a company's capital structure, used to assess the risk of investing in the company.
Acid-test Ratio
A financial metric used to evaluate a company's short-term liquidity, calculated by dividing liquid assets by current liabilities.
Financing Activities
Financial transactions that involve raising capital and repaying investors, such as issuing equity, securing loans, or paying dividends, which impact a company's cash flow.
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