Accountancy for training we had to learn the words for the exam. English words have been translated into Dutch, and the definition is given in English (you need to know for the exam). This involves unit 13 / m 24 (period 2, each time you do 12 chapters). The book where the words come from is called...
Engels Unit 13 t/m 24
http://dictionary.cambridge.org/us/dictionary/business-english/
Long-term liabilities = langlopende schulden a debt that does not need to be paid for at least
a year
Non-current liabilities = langlopende a debt or other payment that does not have to
verplichtingen be paid within 12 months
Current liabilities = kortlopende verplichtingen a payment that a company must make within
12 months:
Creditors = schuldeisers a country, organization, or person to whom
money is owed:
Deferred taxes = uitgestelde belastingen money that a company owes in tax on income
already earned, but that it will not pay until a
future date:
Total liabilities = totale schulden Total of the amount of money that a person or
organization owes:
Shareholders’ equity = eigen vermogen the total value of a person's or company's
assets after their total debt has been
subtracted:
Accrued expenses = toegenomen kosten an amount of money that a business owes in a
particular period which it records in its accounts
but that it does not pay in that period:
Charged against (accrued expenses) = laste The bills that not have been received or the
cash paid, it can include taxes and utility bills,
for example electricity and water.
Share premium the extra value of a share in relation to its value
when it was issued:
Face value = nominale waarde the value or price shown, for example on a
stamp, a coin, or a bill
Reserves kept in order to use later if needed:
Unit 2 (14)
Profit and loss account = winst en a document that shows a company's profit or
verliesrekening loss in a particular period:
Non-profit organizations an organization whose most important goal is
something that does not involve making a
profit:
Income and expenditure account = inkomsten a record of money received and spent by a
en uitgave business or organization during a particular
period:
Surplus = overschot an amount that is more than is needed:
Sales revenue = omzet the amount of income that a company receives
from the sale of products or services in a
particular period of time:
Turnover = omzetcijfers / omzet the total number and value of shares bought
and sold on a stock market in a particular
period of time:
Cost of sales = verkoopkosten the amount of money that a company spends in
order to make and sell products in a particular
financial period, for example, on wages and raw
materials:
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