Definitions 19.pdf

(92 KB) Pobierz
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01//EN" "http://www.w3.org/TR/html4/strict.dtd">
work of recording money paid, received, borrowed or owed …………...
ACCOUNTING
ASSET
thing which belongs to a company or person, and which has a value …..
money that a company makes from its activities after taking away some
costs ……………………………………………………………………...
INCOME
the total amount of money that a company spends during a particular
period of time ……………………………………………………………
EXPENDITURE
LIABILITY
BUDGET
responsibility for a payment ……………………………………………..
plan of expected spending and income ………………………………….
money that a business receives over a period of time, especially from
selling goods or services ………………………………………………..
REVENUE
the left-hand side of each account in double-entry bookkeeping, the side
used for decreases in liabilities or revenues ……………………………
DEBITS
theright-hand side of each account in double-entry bookkeeping, the
side used for increases in liabilities or revenues ………………………
CREDITS
ENTRY
INTANGIBLE ASSETS
COST ACCOUNTING
AUDITING
written information put in an accounts ledger …………………………
assets which have a value but which cannot be seen (patent, goodwill)…
specially prepared accounts of manufacturing and sales costs …………
inspecting and reporting on accounts and financial records ……………..
using all available accounting procedures and tricks to disguise the true
financial position of a company ………………………………………….
CREATIVE ACCOUNTING
statement of the financial position of a company at a particular time,
such as the end of the financial year showing the company's assets and
liabilities ………………………………………………………………..
BALANCE SHEET
CASH FLOW STATEMENT
report which shows cash sales and purchases …………………………
accounts for a company with expenditure and income over a period of
time, almost always one year, balanced to show a final profit or loss …..
PROFIT AND LOSS ACCOUNT
to calculate the amount needed to make the two sides of an account
equal ……………………………………………………………………
BALANCE
SHAREHOLDER’S EQUITY
SHARE PREMIUM
all the money belonging to the company's owners …………………….
amount to be paid above the nominal value of a share in order to buy it...
expenses such as wages, taxes and interest that have not yet been paid at
the date of the balance sheet ……………………………………………
ACCRUED EXPENSES
good reputation of a business, which can be calculated as part of a
company's asset value……………………………………………………
GOODWILL
PREPAID EXPENSES
RETAINED EARNINGS
TOTAL LIABILITIES
DEPRECIATION
AMORTIZATION
INVENTORY
HISTORICAL COST
money paid in advance for goods and services ………………………….
profits which have not been distributed to shareholders ………………..
the total amount of money owed that the company will have to pay out....
reduction in value of tangible assets ……………………………………..
reduction in value of intangible assets …………………………………...
goods in a warehouse or shop …………………………………………...
actual cost of purchasing somethin which was bought some time ago ….
value of goods being manufactured which are not complete at the end of
an accounting period …………………………………………………….
WORK-IN-PROGESS
PROCEEDS
money gained from selling something …………………………………..
paper showing that money has been paid or that something has been
received …………………………………………………………………
RECEIPT
DIVIDEND
JOURNAL
LEDGER
part of a company's profits paid to shareholders ………………………
book with accounts of sales and purchases made each day ……………
book in which accounts are written ……………………………………
system of bookkeeping where both credit and debit sides of an account
are noted ………………………………………………………………….
DOUBLE-ENTRY BOOKKEEPING
VOUCHER
TAX BILL
ARTIFICIAL PERSON
CURRENT ASSETS
LUQUID ASSETS
FIXED ASSETS
SCRAP VALUE
WRITE OFF
USELFUL LIFE
INSOLVENT
an official receipt given for money that has been paid …………………..
amount of tax to be paid ………………………………………………….
a group of people who, in law, are considered as one person …………...
assets used by a company in its ordinary work …………………………..
cash or bills which can easily be changed into cash ……………………..
property or machinery which a company owns and uses ………………..
the value of an asset if sold for scrap ……………………………………
to remove an asset from the accounts as having no value ………………
the period of time during which something is still good enough to use….
not able to pay debts ……………………………………………………..
846056672.001.png

Plik z chomika:

Inne pliki z tego folderu:

Inne foldery tego chomika:

Zgłoś jeśli naruszono regulamin