BALANCE SHEET--A snapshot of a company's financial condition, generally at the end of a month, quarter or fiscal year. Lists assets, liabilities (what a company owes others) and shareholder's equity (ownership stake of stockholders).
BOOK VALUE--Generally the same as shareholder's equity or net worth, which are assets minus liabilities.
CAPITAL--Meaning varies: amount that stockholders have invested in a business, amount raised by stockholders plus amount those investors have raised by borrowing or actual physical facilities used to produce a product or service (i.e., "capital investment").
LEVERAGE--Often refers to the amount of debt in a company compared to the amount of equity capital, or shareholder's money invested in a company.
PRICE-EARNINGS RATIO--The price of a company's stock divided by its earnings per share. Often used by investors to judge whether a stock is selling cheaply or not, but an imperfect measure.