wordki.pl - nauka słówek
egzamin cz.1
autorzy: aron, ...
moneynotes and coins
accounta structured record of transactions
accountancythe practice of accounting
accountanta professional person who maintains and checks business records
accounting eventa transaction recorded in a particular book of account
accounting feespayments paid to an accountant for preparing accounts
accounting departmenta unit in a company that deals with accounts
accounts payablethe amount that a company owes for goods or services obtained on credit
accounts receivablethe money that is owed to a company for goods or services provided
accrued incomemoney that has been earned but not yet received
accrued liabilitiesmoney which is recorded although payment has not yet been made
advanced paymentan amount paid before it is earned
aggregate-supplythe total of all goods and services produced in an economy
amortiseto reduce the value of an asset gradually by writing off its cost
annual chargea management fee paid yearly
annual reportdocuments prepared each year to give a true and fair view of a company's state of affairs
assetany tangible or intangible item to which a value can be assigned
ATMan electronic machine from which bank customers can withdraw paper money
audit committeea company's board of directors that monitors the company's finances
bad debta debt which is considered to be uncollectable
balancethe state of an account
balance sheeta financial report stating the total assets and liabilities at a given date
bang for the buckreturn on investment
bankruptcythe condition of being unable to pay debts
barefoot pilgriman investor who has lost everythiong in securities
barren moneymoney that is unproductive because it is not invested
take a bathsuffer a serious financial loss
bean countera derogatory term for an accountant
bear marketa market in which prices are falling and in which a dealer is more likely to sell securities rather
bidan offer to buy all or a majority of the capital shares of a company
bonda promise to repay with interest on specified dates money that an investor lends a company or a gove
bookkeepera person responsible for financial records
books of accountsledgers and journals used in preparing financial statements
budget deficitthe extent by which expenditure exceeds revenue
budget surplusthe extent by which revenue exceeds expenditure
bull marketmarket in which prices are rising and in which a dealer is more likely to buy than sell
cash discounta discount offered to a customer who pays for goods with cash
cash flowthe movement through an organisation of money that is generated by its own operations
category killera major organisation that puts out of business smaller companies
chartered accountanta qualified professional accountant in the UK
cheap moneylow interest rates
clicks and mortarhybrid businesses involved in e-commerce and traditional stores
collateralproperty or goods used as security against a loan
commoditiesa good or service, e.g. cotton, wool or a laptop
commissiona payment made to an intermediary often calculated as a percentage of the value of goods or services
competitionrivalry between companies
creative accountingthe use of accounting methods to hide aspects of a company's financial dealings in order to make the
credita financial arrangement to buy goods or services and pay for that at a later date
creditora person or entity to whom money is owed
current assetscash or assets that are readily convertible to cash
current liabilitiesmoney owed which falls due for payment within one year
daisy chainingcreating artificial transactions in order to make a particular security appear more active than it i
dear moneymoney which has to be borrowed at a high interest rate
debt collection agencya business that secures the repayment of debts for third parties
debtora person or entity owing money