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Samenvatting BE - Financiële Analyse Leerjaar 2 2016
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Hier vind u een samenvatting van de colleges betreft BE - Financiële Analyse
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By: yvonnevanschijndel_19 • 7 year ago
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Samenvatting BE – Financiële Analyse SPECO2016 leerjaar 2
Financiële analyse OW 8
Basisbegrippen
Activa BALANS Passiva
Debet Credit
Bezittingen Eigen vermogen
- Debiteuren Crediteuren
- Kas Lening
- Bank (Bank)
- Vaste activa Hypotheek
- Pand
Bezittingen
Vaste activa;
Looptijd langer dan een laar
- Pand
- Machines
- Inventaris
- Voertuigen
- ontwikkelingskosten
Vlottende activa;
Looptijd korter dan een jaar
- voorraad
- debiteuren (=verleend leverancierskrediet)
Liquide middelen
Schulden / passiva
Eigen Vermogen; bij BV/NV = Geplaatst aandelenvermogen en reserves
- het is ter beschikking gesteld door de eigenaren van de overneming
- het is permanent vermogen
- het is ondernemend vermogen (je gaat ermee ondernemen, met risico)
Vreemd vermogen lang; looptijd langer dan een jaar
Vreemd vermogen kort; looptijd korter dan een jaar
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