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Summary Woordenlijst Engels

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Arteveldehogeschool (Artevelde)

Het is een woordenlijst van alle woorden in het boek en diegene we gezien hebben in de les. Dit loopt van unit 1 tot 25. Boek: Professional English in use

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Woordenlijst Engels
Unit 1 money and income
Currency The money used in a country (euros, dollars, yen, …)
Money in notes (banknotes) and coins
Cash BrE: note or banknote
AmE: bill
Money that people and organizations have in bank
Bank deposits
accounts
Income All the money a person receives or earns as payment
A salary Money paid monthly by an employer
Money paid by the day or the hour, usually received
Wages
weekly
Overtime Money received for working extra hours
Money paid to salespeople and agents
Commission A certain percentage of the income the employee
generates
Extra money given for meeting a target or for good
A bonus
financial results
Money paid to professional people such as lawyers and
Fees
architects
Money paid by the government to unemployed and sick
Social security
people
Money paid by a company or the government to a retired
A pension
person
Outgoings Amounts of money that people have to spend regularly
Money spent on everyday needs such as food, clothes and
Living expenses
public transport
Requests for the payment of money owed for services
Bills
such as electricity, gas and telephone connections
Rent The money paid for the use of a house of flat
A mortgage Repayments of money borrowed to buy a house or flat
Financial protection against medical expenses for sickness
Health insurance
or accidental injuries
Tax Money pad to finance government spending
A financial plan, showing how much money a person or
A budget
organization expects to earn and spend
Unit 2 business finance
Wealth in the form of money or other assets owned by a
Capital person or organization or available for a purpose such as
starting a company or investing
Set up establish a business, institution, or other organization
take and use (money) from a person or bank under an
Borrow
agreement to pay it back later
A loan Money borrowed from banks
Interests The amount paid to borrow money
Shares or equities Certificates representing units of ownership of a company
put (money) into financial schemes, shares, property, or a
Invest commercial venture with the expectation of achieving a
profit
People who invest money in shares. They own part of the
Shareholders
company

,Share capital The money shareholders provide
People/financial institutions who invest money in
Investors
something
Lend Borrowing money to someone or to companies
Loans that pay interest and are repaid at a fixed future
Bonds
date
Money that will have to be paid to other people or
Debt
businesses
Liabilities In accounting, companies’ debts are called like that
On credit That will be paid for later
All the money coming into a company during a given
Revenue
period
Expenses The costs incurred in or required for something
A financial gain, especially the difference between the
Profit amount earned and the amount spent in buying,
operating, or producing something
Earnings Income derived from an investment or product
Your take-home pay after taxes and other payroll
Net income
deductions
The part of its profit that a company pays to its
Dividend
shareholders
Retain Keep in possession or use
Financial Are written records that convey the business activities and
statements the financial performance of a company
a statement of the assets, liabilities, and capital of a
business or other organization at a particular point in time,
Balance sheet
detailing the balance of income and expenditure over the
preceding period
Assets The things a company owns
Profit and loss Shows the company’s revenues and expenses during a
account particular period
Unit 3 accounting and accountancy
Involves recording and summarizing an organization’s
Accounting transactions or business deals and reporting them in the
form of financial statements
Transactions An instance of buying or selling something
Set down in writing or some other permanent form for
Recording
later reference
Accountancy The profession or duties of an accountant
Bookkeeping The day-to-day recording of transactions
Financial Includes bookkeeping and preparing financial statements
accounting for shareholders and creditors
People or organizations who have lent money to a
Creditors
company
Management Involves the use of accounting data by managers, for
accounting making plans and decisions
Examining a company’s systems of control and the
Auditing accuracy or exactness of its records, looking for errors or
possible fraud
Accuracy The quality or state of being correct or precise
Where the company may have deliberately given false
Fraud
information
An internal audit Carried out by a company’s own accountants or internal

, auditors
An external audit Done by independent auditors
Creative Recording transaction and values in a way that produces a
accounting false result
A true and fair Financial statements must give a correct and reasonable
view picture of the company’s current condition
Provide a comprehensive report of a
Annual accounts
company's financial activity over the last financial year
Unit 4 bookkeeping
Bookkeeper Someone who records the company’s daily transactions
Transaction An instance of buying or selling something
A record or statement of financial expenditure and
Account
receipts relating to a particular period or purpose
Double-entry
A system that records two aspects of every transaction
bookkeeping
= a deduction
A debit
A payment made or owed
= an addition
A credit
A payment received
Raw materials The substances and components used to make products
Stock Goods ready for sale
Customers who owe money for goods or services
Debtors
purchased
= journals
Day books An account book in which a day's transactions are entered
for later transfer to a ledger
Nominal ledgers The main books of account
Suppliers to whom the company owes money for
Creditors
purchases made on credit
A system in accounting by which a business records and
Bought ledger
monitors its creditors
A period of time that covers certain accounting functions,
Accounting period which can be either a calendar or fiscal year, but also a
week, month, or quarter, etc
A list of all the general ledger accounts contained in the
Trial balance
ledger of a business
Unit 5 company law 1
A business arrangement in which several people work
A partnership
together, and share the risks and profits
Partners The companies who work together
A sole trader An enterprise owned and operated by a single person (also
business has unlimited liability for debts)
A company A business that is legal entity
An individual, company, or organization that has legal
Legal entity
rights and obligations
The owners are not fully responsible for the business’s
Limited liability
debts
Liable for = responsible for
A private company whose owners are legally responsible
Limited
for its debts only to the extent of the amount of capital
companies
they invested
The amount of cash that the shareholders have
Share capital
contributed to the company

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