Summary
Samenvatting FA1 begrippenlijst
- Course
- Institution
Dit document bevat een begrippenlijst voor het vak FA1
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BegrippenOnderneming Bedrijf
Profit-organisatie
Producent
Consument Particulier
Productieproces Transformatieproces
Opbrengsten Omzet
Baten
Kosten Lasten
Ontvangsten
Uitgaven Betalingen
Bezittingen Activa
Schulden Passiva
Resultatenrekening Verlies- en Winstrekening
Winst- en Verliesrekening
Kasstroomoverzicht Liquiditeitsoverzicht
Cashflow statement
Budget Begroting
Jaarrekening Jaarverslag
Efficiëncy-verschil Doelmatigheid
Hoeveelheidsverschil
Effectiviteit Doelgerichtheid
Administrateur Boekhouder
Vennootschapsbelasting Winstbelasting
Gemiddelde Krediettermijn Gemiddelde debiteurentermijn
Kostprijs van de Omzet Inkoopwaarde van de Omzet
Intern rendement Interne rentabiliteit
Rentabiliteit Rendement
Winstgevendheid
Afschrijvingen Afschrijvingskosten
Cashflow – kasstroom
Vaste kosten Constante kosten
Bestelkosten Orderkosten
Krediettermijn Betaaltermijn
Opslagkosten Magazijnkosten
Rekening courant krediet Kredietlimiet/ ‘rood staan’ bij de bank
Commanditaire Vennoot Stille vennoot
Beherend vennoot Actieve vennoot
Omzetbelasting BTW
Administrateur Boekhouder
Ondernemingsplan Businessplan
Contante waarde Discounted Cashflow
Uitbreidingsinvesteringen Diepte-investeringen
Vervangingsinvesteringen Breedte-investeringen
Differentiële kosten Extra kosten
Enkelvoudige opslagmethode Primitieve opslagmethode
Meervoudige opslagmethode Verfijnde opslagmethode
Kostenplaats Afdeling van een onderneming
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