AAFM FINANCIAL TERMINOLOGY
AC/BE 299 TERMS QUESTIONS AND
ANSWERS WITH SOLUTIONS 2024
Account Current (abbreviation) - ANSWER A/C
Accountable - ANSWER Verantwoordelijk
Accounting year - ANSWER Boekjaar
Accounts Payable (abbreviation) - ANSWER A/P
Accounts payable - ANSWER Crediteuren
Accounts Receivable (abbreviation) - ANSWER A/R
Accounts receivable - ANSWER Debiteuren
Accrual-based accounting - ANSWER Boekhouding op transactiebasis (i.p.v. kasbasis)
Deferred income - ANSWER Overlopende passiva
Accrued income - ANSWER Overlopende activa
Acquisition value - ANSWER Aanschafwaarde
Amortisation - ANSWER Afschrijving
Annual report - ANSWER Jaarverslag
,Annuity - ANSWER Annuïteit
Appreciation - ANSWER Koersstijging
Arbitrage - ANSWER Arbitrage
Assets - ANSWER Activa
Audit - ANSWER Accountantscontrole
Audit trail - ANSWER Controlespoor
Auditor's report - ANSWER Accountantsrapport
Authorize - ANSWER Autoriseren
Automation - ANSWER Automatisering
Average accounting return - ANSWER Gemiddelde boekhoudkundige rentabiliteit
Average cost - ANSWER Gemiddelde kosten
Average cost of capital - ANSWER Gemiddelde vermogenskostenvoet
Average credit period - ANSWER Gemiddelde krediettermijn
Average invested capital - ANSWER Gemiddeld geïnvesteerd vermogen
, Bad Debt Reserve - ANSWER Voorziening voor dubieuze debiteuren
Balance Sheet (abbreviation) - ANSWER B/S
Balance sheet - ANSWER Balans
Balance sheet value - ANSWER Balanswaarde
Bank account - ANSWER Bankrekening
Bank balance - ANSWER Banksaldo
Bank reconciliation - ANSWER Bankafstemming
Bank statement - ANSWER Bankafschrift
Bankruptcy - ANSWER Faillissement
Board - ANSWER Bestuur
Bond - ANSWER Obligatie (UK)
Book value - ANSWER Boekwaarde
Bookkeeping - ANSWER Boekhouding
Break-even-sales - ANSWER Break-even afzet
Brought Down (abbreviation) - ANSWER B/D
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