Dit document bevat een woordenlijst van alle woorden die geleerd moeten worden voor het mondeling van Engels uit het 2de jaar van de opleiding bedrijfseconomie aan het Windesheim.
Sommige hoofdstukken komen ook overeen met andere economische opleidingen aan het Windesheim.
Het document is gemaakt a...
Woordenlijst Engels mondeling
Hoofdstuk 2
Set up - Start something (like a company).
Capital - Money to start a company.
Borrow - Obtain capital through banks.
Loan - Borrowing money from banks.
Interest - The amount paid to borrow money.
Shares/equites - Certifcates representng units of ownership of a company.
Invest - Put money in to a company.
Shareholders - People who invest money in shares.
Share capital - Money that shareholders provide.
Investors - Individuals and ifnancial insttutons.
Lend - Borrowing money
Bonds - Loans that pay interest and are repaid at a ified future date.
Owed - That will have to be paid.
Debt/liabilites - Money that will have to be paid.
On credit - That will be paid for later.
Working capital/funds - The money that a business uses for everyday eipenses.
Revenue - All the money coming into a company during an given period.
Eipenses - Costs that have to be paid.
Proift/earnings/net income - Revenue minus the cost of sales and operatng eipenses.
Dividend - Part of proift that a company pays to its shareholders.
Tai - Proporton of the proift that will be paid to the government.
Retain - Keep something.
Financial statements - Informaton about the ifnancial situaton.
Balance sheet - A statement of the assets, liabilites, and capital of a business
Assets - Things the own.
Proift and loss account - Shows the company’s revenues and eipenses during a period.
Hoofdstuk 3
Accountng/accountancy - Recording and summarizing an organizaton’s transactons.
Recording - Write down something.
Transactons - An instance of buying or selling something.
Bookkeeping - Day-to-day recording of transactons.
Financial accountng - Bookkeeping and preparing ifnancial statements for shareholders
and creditors
Preparing - Make something ready for use
Creditors - People or organizatons who have lent money to a company.
Management accountng - The use of accountng data by managers, for making plans.
Auditng - Eiamining a company’s systems of control.
Accuracy - The quality or state of being correct or precise.
Fraud - Wrongful decepton intended to result in ifnancial gain.
Internal audit - Accountant that works for a company.
Accountants / Internal auditors - Person which does the accountng work for a company.
Eiternal audit - Accountant that doesn’t work for a company.
Independent auditors - Auditors who are not employees of the company.
Creatve accountng - Recording transactons and values in a way that produces a false
result.
True and fair view - The ifnancial statements must give a correct and reasonable picture
of the company’s current conditon.
Standards - Other word for the rules
, Apply - Nearly the same word as use. (use=gebruiken apply= toepassen)
Annual accounts - (jaarrekeningen)
Hoofdstuk 4
Bookkeepers - People who record the company’s daily transactons.
Transactons - Sales, buy, debts, eipenses and so on.
Account - (rekening)
Double-entry bookkeeping - System that records two aspects of every transactons.
Debit - Deducton. (debiteren/atrek)
Credit - Additon. (crediteren/toevoegen)
Raw materials - Substances and components to make products.
Stock - Goods ready for sale.
Debtors - Costumers who owe money or accounts payable. (debiteuren, je
krijgt nog iets terug.)
Day books/ Journals - Records of the transactons of a company. (journaal)
Nominal ledgers - Main books of account.
Creditors - Suppliers to whom the company owes money for purchases made
On credit. (crediteuren, je moet nog iets betalen.)
Bought ledger - Overview of the creditors.
Accountng period - (periode, bijvoorbeeld een jaar)
Trial balance - Transfer of the debit and credit balances of diferent accountants
onto one page.
Hoofdstuk 7
Bondholders - A person owning a bond or bonds issued by a government or a
public company (obligatehouder).
Accountng policies - Way of doing accounts.
Valuaton - Deciding how much something is worth.
Measurement - Determining how big something is.
Conventons - Accepted ways of doing things that are nor writen down in a law.
Consistency (principle) - Using the same methods every year, unless there is a good reason
to change a policy.
Disclosed - Menton any changes that have been made (openbaren).
Depreciaton - Reducing the value of assets in the company’s accounts.
Provisions - Amount of money deducted from proifts.
True and fair view - The ifnancial statements must give a correct and reasonable picture
of the company’s current conditon.
Historical cost - Companies record the original purchase price of assets, and not
their current selling price or replacement cost. (Waardering tegen de
oorspronkelijke aankoopprijs en niet tegen de huidige verkoopprijs).
Going concern - Successful company that will contnue to do business.
Infaton accountng - System that take account of changing prices.
Replacement cost accountng - Values all assets at their current replacement cost.
Current replacement cost - Amount that would have to be paid to replace them now.
Hoofdstuk 9
Current assets - Assets that will be used in less than a year.
Fiied assets - Assets that will contnue be used by the business for many years.
Wear out/ Obsolete - You can’t use them anymore. (over datum of verouderd)
Depreciated - The value of assets is reduced each year.
Charge against proifts - (Ze worden ten laste gebracht van het resultaat.)
Appreciate - Opposite of depreciaton. (In waarde stjgen)
Revalue - Calculate a new value.
Current replacement cost - How much it would cost to buy new ones.
Net realizable value (NRV) - How much they could be sold for.
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