→ Strona 102 I 103 → Empezar lección / Descargar tarjetas en MP3

término		definición
a way of allocating costs to products according to the different activities they require empezar lección		activity-based costing
the real amount paid or incurred, as opposed to an estimated or standard cost empezar lección		actual cost
a bookkeeping entry made at the end of an accounting period to assign income or expenses to a differeent period empezar lección		adjusting entry
the tasks involed in managing, controlling or operating a business empezar lección		administration
a person who acts for or represents or negotiates purchases and sales for another person empezar lección		agent
see ANNUAL GENERAL MEETING empezar lección		AGM
a bill of lading used in airfreight empezar lección		airbill/airway bill
a measure of the performance of an investment, adjusted for the risk related the specific security, rather than the overall market empezar lección		alpha
depreciating or writing off an intagible asset over its projected life empezar lección		amortization
a wealthy individual who provides capital for a start-up company empezar lección		angel/angel investor
british term for a yearly meeting with the directors to which companies have to invite all shaholders empezar lección		ANNUAL GENERAL MEETING (AGM)
US term for AGM empezar lección		annual meetings of stockholders
a document sent to shareholders givibg details about a company’s activities in the preceding year, and financial data organized into financial statements empezar lección		annual report
see conpetition authority empezar lección		antitrust authority
legislation to prevent companies foarming large, potentially monopolistic combinations empezar lección		antitrust laws
to rise in price or value empezar lección		appreciate
the increase in the value of an asset empezar lección		appreciation
a document stating the rules and regulations of a company, setting out shareholders’ rights, direstirs’ duties, etc empezar lección		Articles of Association/ Bylaws
a business that is recognized as a legal entity with duties and rights, that is separate from the actual persons who run and own it empezar lección		artificial person
the price at which a trader will sell a currency empezar lección		ask
something of value owned by a business and used to generate income empezar lección		asset
dividing up an investor’s portfolio into different classes of investments empezar lección		asset allocation
all the tangible assets held by a company or an individual investor empezar lección		asset base
an alternative name for WEALTH MANAGMENT empezar lección		asset management
acquiring a poorly performing or undervalued company and then selling off the assets at a profit empezar lección		asset-stripping
an alternative term for insurance, often used with life insurance empezar lección		assurance
see AUTOMATED TELLER MACHINE empezar lección		ATM
reviewing and evaluating financial records empezar lección		auditing
a person eho reviews and evaluates financial records empezar lección		auditior
a report on a company’s accounts written by external auditors empezar lección		audit report
the economic situation during a period in which the governament reduces its spending, increases taxation etc empezar lección		austerity
an alternative US term for AUTHORIZED SHARE CAPITAL empezar lección		authorized capital stock
an independent distributor given the right to sell a company’s products in a particular area empezar lección		authorized dealer
the maximum amount ofa particular type of share a company can issue according to its MEMORANDUM OF ASSOCIATION or CERTIFICATE OF INCORPORATION empezar lección		authorized share capital/ authorized capital stock
see ACTIVITY - BASED COSTING empezar lección		ABC
describesa bond with a market price higher than its face value empezar lección		above par
the ability to produce a partucular good more cheaply than any other country empezar lección		absolute advantage
see FULL COSTING empezar lección		absorption costing
deducting most of the cost of a capital investment from taxable profits during the first years of use empezar lección		accelerated depreciation
see ENDORSE empezar lección		accept
a statement of money paid or owned; a record of changes in the value of assets, liabilities, etc an arrangement with a firm that allows credit for payments empezar lección		account
the profession or business of an account empezar lección		accountancy
a person responsible for reporting and analyzing a business’s financial transactions empezar lección		accountant
another name for bookkeeper empezar lección		accounting clerk
a business is an accounting unit separate from its owners and their oersonal transactions empezar lección		accounting/economic/separate antity assumption
on a balance sheet: assets= liabilities+ owners’ equity empezar lección		accounting equation
a twelve-month period that constitutes an organizations’ financial year empezar lección		accounting period
basic rules of accounting that should be followed in preparing accounts and financial statements empezar lección		accounting principles
rules for reporting accounting data in financial statements that are used in a particular country empezar lección		accounting standards
an organization’s set of accounting recirds fir a particular period empezar lección		accounts
another name for bookkeeper empezar lección		accounts clerk
amounts of money owned to suppliers for purchases made on credit empezar lección		accounts payable/creditors
amounts of money owned by customers for goods or services sold on credit empezar lección		accounts receivable/ debtors
a system of accounting in which revenue is recognized (or recorded) when it is earned and expenses are recognized when they are incurred empezar lección		accural basis
an expense that has occurred and been recorded on a balance sheet, but has not yet been paid empezar lección		accrued expense
to grow by way of regular additions empezar lección		accumulate
the total depreciation of tangible asset up to a specific date empezar lección		accumulated depreciation
liquid asset divided by current liabilities empezar lección		acid test ratio/quick ratio
to buy, gain, get, recieve or take possession of something; to take over a company by buying its stock to make an acquisition empezar lección		acquire
to takeover of a company by buying the majority of its stocks empezar lección		acquisition
the actual on an investment relative to an average or benchmark empezar lección		active return
buying and selling assets and changing a portfolio frequently empezar lección		active strategy

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