P 40, 41 Accounting

 0    25 fiche    malgorzatabohdziewicz
ladda ner mp3 skriva ut spela Kontrollera dig själv
 
Fråga English Svar English
revenue
börja lära sig
income / turnover / sales / the top line
Cost of goods sold
börja lära sig
(=direct costs) includes manufacturing costs, salaries of manual (blue collar) workers
Operating expenses
börja lära sig
(=indirect costs / overhead) includes salaries of sales and office staff, marketing costs, utility bills
Non-operating income
börja lära sig
includes profits from investments in other companies
EBITDA
börja lära sig
stands for Earings Before Interest, Tax, Deprectiation and Amortization
Earnings
börja lära sig
profits/ the bottom line
Depreciation
börja lära sig
refer to loss in value of a tangible asset (eg a vehicle)
Amortization
börja lära sig
refer to loss ina value of a intangible asset (the purchase of licence or trademark)
Interest
börja lära sig
refer to money paid to the bank for loans (or received from the ban for cash balances)
Dividents
börja lära sig
is money paid to shareholders
Retained profit
börja lära sig
is transferred to the Balance sheet, where it joins the amounts from previous years
accounts receivable
börja lära sig
is the amount owed to the business by customers (debtors)
Inventory
börja lära sig
is the value of raw materials & stock
Currents assets
börja lära sig
may also include 'marketable securities' (= shares intended for disposal within one year)
Fixtures
börja lära sig
part of building that cannot be moved such as lights
Fixed assets
börja lära sig
may also include long-term financial investments
Intangible assets
börja lära sig
include patents, trademarks & 'goodwill'(reputation, contracts and expertise of companies that have been bought) (
Bank debt
börja lära sig
(=loan capital) also includes any overdraft (= temporary negative balance)
Account payable
börja lära sig
is money owed to suppliers
Accrued
börja lära sig
items are those where expense has been incurred, but money is not yet paid. 'Accrued salaries' typically includes future bonuses
Provision
börja lära sig
amounts set aside for anticipated one-time payments that are not part of regular operations - perhabs a lawsuit or compensation package for employees being laid off
mortgage
börja lära sig
is a long-term bank loan to buy a property
principal
börja lära sig
amount raised by issuing the bonds
share capital
börja lära sig
(= common stock, AmE) is amount raised at initial flotation on the stock market
Retained profit
börja lära sig
(=reverses / Retained earings). The figure showing here is more than 45,000 transferred from income statement because it is an amount accumulated over several years

Du måste vara inloggad för att skriva en kommentar.