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| variable expenses: Operating expenses that vary with the volume of business. For example, shipping supplies increase as the volume of items sold increases. See also direct cost. venture capital: Venture capital is funding for new companies. By their very nature, new companies are high risk. The venture capitalist is looking for a high return and usually requires an ownership interest in the new company in return for his investment in the company. vertical analysis of financial statements: A technique for analyzing the relationships between items on an income statement or balance sheet by expressing all items as percentages. |
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| Copyright 2005 Professional Business Services Inc. |

| Professional Business Services, Inc. |
| Professional Business Services, Inc. |
| Glossary |