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término		definición
keeping financial records and prepering financial statements empezar lección		financial accounting
determining the unit cost of manufactured products including indirect costs empezar lección		cost accounting
calculating how much tax an individual or a company should pay - or trying to reduce this figure empezar lección		tax accounting
the use of company’s accounting data by its managers for planning and control empezar lección		management accounting
anything owned by a business - cash, buildings, machines, equipment, etc. empezar lección		assets
the money that a company receives from supplying goods and services empezar lección		income
the money that company spends empezar lección		expenditure, expenses
money that a company will have to pay to someone else- bills, debits, interests, taxes empezar lección		liabilities
recording transaction (purchases and sales) in ladgers empezar lección		bookkeeping
checking ang evaluating financial records empezar lección		auditing
A charge for arranging a transaction (e.g. buying or selling securities) empezar lección		Commission
A charge for a service performed by a bank empezar lección		Fee
Payment for an insurance policy empezar lección		Premiums
A reduction in the value of the asset, charge against profits empezar lección		Amortization
Adjective meaning after all deductions have been made empezar lección		Net
Adjective meaning for a whole group of companies empezar lección		Consolidated
Adjective meaning one year or less in financial statements empezar lección		Short - term
Part - ownership (less than 50 %) of other companies empezar lección		Minority interests
Things of a value that cannot be physically touched, such as reputation (goodwill), brand names and trademarks empezar lección		Intangible assets
The not worth of a company the amount by which exceed liabilities empezar lección		Shareholders’ equity

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