Coherta Dictionary
Get an overview of technical terms.
There are many technical terms, but what do they mean? The Coherta Dictionary makes economic, financial and non-financial terms easier to understand in practice.
Use the overview to quickly find an entry, read a simple explanation and move on with the topic you’re working on.
About the overview
One place for terms, explanations and context.
Welcome to the Coherta Dictionary, your reliable source for explanations of economic, financial and non-financial terms. Here you’ll find clear and precise definitions of key terms that help you navigate the complex world of accounting and business management.
Whether you’re experienced or new to the field, the overview is built to make it easier to understand important concepts and use them in practice. You can read about everything from revenue and assets to more advanced terms such as liquidity ratio and return on assets.
The dictionary for business terms
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34 entries
Bankruptcies and compulsory dissolutions
Bankruptcies and compulsory dissolutions are legal processes that deal with insolvent companies. Read more about bankruptcies and compulsory dissolutions here.
Cost structure
Cost structure shows the company’s fixed and variable costs. Read about the impact on earnings, risk and operations.
Current assets
Current assets are assets that can be converted within one year. Read about liquidity, working capital and accounting.
Current liabilities
Short-term liabilities are debt due within one year. Read about meaning, examples, accounts and liquidity.
Current ratio
The current ratio shows the company’s ability to pay short-term obligations. Read about the formula, interpretation and key ratios.
EBITDA and EBIT
EBITDA and EBIT are two key metrics used to assess a company’s earning capacity. Read about the difference.
Key ratios
Key ratios are used to analyse a company’s finances, liquidity, solvency and profitability. Read the explanation here.
Lead generation
Lead generation is the process of attracting and qualifying potential customers. Read about SEO, inbound, outbound and B2B sales.
Master data
Master data is basic data about companies and people. Read about its importance for registration, accounting and administration.
profit margin
Profit margin shows how much of revenue becomes profit. Read about the formula, analysis and interpretation.
Sales leads (Leads)
Prospects and leads are potential customers in the sales process. Read about lead types, qualification, CRM and conversion.
Upselling
Upselling is a sales strategy that increases order value and revenue. Read about upselling, customer value and sales optimisation.
What is a CRM system?
A CRM system helps businesses manage customer relationships, streamline workflows and increase sales.
What is a CVR number?
A CVR number is a unique identification number for companies in Denmark. Read more about CVR numbers and what they mean here.
What is an annual report?
An annual report is a yearly report that provides an overview of a company’s financial position, including income, expenses, assets and liabilities.
What is cash flow?
What does cash flow mean, why is it important for businesses, and how does it differ from other key metrics?
What is churn?
Churn is the share of customers who leave a business in a given period. Read about what it means, how to calculate it and ways to reduce churn.
What is cold canvassing?
Cold canvassing is outbound sales without a prior relationship. Read about advantages, disadvantages, rules and lead generation.
What is contribution margin?
Contribution margin ratio is a key metric that shows what percentage of a company’s revenue remains after variable costs have been deducted.
What is data cleansing?
Data cleansing refers to the process of reviewing, correcting and updating data to ensure accuracy and usability.
What is debt capital?
Debt capital is the part of a company’s capital that comes from external sources such as loans and creditors. Read more about debt capital here.
What is depreciation?
What is depreciation? Get a clear understanding of depreciation, its importance for companies, and how it affects accounts and tax matters.
What is equity ratio?
The solvency ratio shows how large a share of assets is financed with equity. Read about the formula and interpretation.
What is equity?
Equity is the portion of a company’s capital that belongs to the owners after deducting debt. Read more about equity here.
What is goodwill?
What is goodwill? Get a clear understanding of goodwill, its importance for companies, and how it affects financial statements and business value.
What is gross profit?
Gross profit is a core concept in accounting and financial management, showing the difference between a company’s revenue and its cost of goods sold.
What is profit before tax?
Profit before tax shows the company’s earnings before corporation tax. Read about calculation, meaning and financial statement analysis.
What is Profitability?
Profitability shows how efficiently a company generates returns from invested resources. Read about key figures and analysis.
What is return on assets?
Return on assets is a key ratio that shows how efficiently a company uses its assets to generate profit. Read more about return on assets here.
What is return on equity?
Return on equity is a key ratio that shows how effectively a company uses its equity to generate profit.
What is the asset turnover ratio?
Asset turnover is a key metric that shows how efficiently a company uses its total assets to generate revenue.
What is the debt ratio?
Debt ratio is a key figure that shows the relationship between a company’s total debt and its equity. Read more about the debt-to-equity ratio here.
What is tinglysning?
Land registration is the registration of rights over property, mortgages and assets. Read about the rules, meaning and legal certainty.
What is working capital?
Working capital is a key metric that shows how much liquidity a company has tied up in day-to-day operations.
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