→ Strona 102 I 103 → Sāciet mācīties / Lejupielādēt MP3 flashcards

jautājums		atbilde
a way of allocating costs to products according to the different activities they require sākt mācīties		activity-based costing
the real amount paid or incurred, as opposed to an estimated or standard cost sākt mācīties		actual cost
a bookkeeping entry made at the end of an accounting period to assign income or expenses to a differeent period sākt mācīties		adjusting entry
the tasks involed in managing, controlling or operating a business sākt mācīties		administration
a person who acts for or represents or negotiates purchases and sales for another person sākt mācīties		agent
see ANNUAL GENERAL MEETING sākt mācīties		AGM
a bill of lading used in airfreight sākt mācīties		airbill/airway bill
a measure of the performance of an investment, adjusted for the risk related the specific security, rather than the overall market sākt mācīties		alpha
depreciating or writing off an intagible asset over its projected life sākt mācīties		amortization
a wealthy individual who provides capital for a start-up company sākt mācīties		angel/angel investor
british term for a yearly meeting with the directors to which companies have to invite all shaholders sākt mācīties		ANNUAL GENERAL MEETING (AGM)
US term for AGM sākt mācīties		annual meetings of stockholders
a document sent to shareholders givibg details about a company’s activities in the preceding year, and financial data organized into financial statements sākt mācīties		annual report
see conpetition authority sākt mācīties		antitrust authority
legislation to prevent companies foarming large, potentially monopolistic combinations sākt mācīties		antitrust laws
to rise in price or value sākt mācīties		appreciate
the increase in the value of an asset sākt mācīties		appreciation
a document stating the rules and regulations of a company, setting out shareholders’ rights, direstirs’ duties, etc sākt mācīties		Articles of Association/ Bylaws
a business that is recognized as a legal entity with duties and rights, that is separate from the actual persons who run and own it sākt mācīties		artificial person
the price at which a trader will sell a currency sākt mācīties		ask
something of value owned by a business and used to generate income sākt mācīties		asset
dividing up an investor’s portfolio into different classes of investments sākt mācīties		asset allocation
all the tangible assets held by a company or an individual investor sākt mācīties		asset base
an alternative name for WEALTH MANAGMENT sākt mācīties		asset management
acquiring a poorly performing or undervalued company and then selling off the assets at a profit sākt mācīties		asset-stripping
an alternative term for insurance, often used with life insurance sākt mācīties		assurance
see AUTOMATED TELLER MACHINE sākt mācīties		ATM
reviewing and evaluating financial records sākt mācīties		auditing
a person eho reviews and evaluates financial records sākt mācīties		auditior
a report on a company’s accounts written by external auditors sākt mācīties		audit report
the economic situation during a period in which the governament reduces its spending, increases taxation etc sākt mācīties		austerity
an alternative US term for AUTHORIZED SHARE CAPITAL sākt mācīties		authorized capital stock
an independent distributor given the right to sell a company’s products in a particular area sākt mācīties		authorized dealer
the maximum amount ofa particular type of share a company can issue according to its MEMORANDUM OF ASSOCIATION or CERTIFICATE OF INCORPORATION sākt mācīties		authorized share capital/ authorized capital stock
see ACTIVITY - BASED COSTING sākt mācīties		ABC
describesa bond with a market price higher than its face value sākt mācīties		above par
the ability to produce a partucular good more cheaply than any other country sākt mācīties		absolute advantage
see FULL COSTING sākt mācīties		absorption costing
deducting most of the cost of a capital investment from taxable profits during the first years of use sākt mācīties		accelerated depreciation
see ENDORSE sākt mācīties		accept
a statement of money paid or owned; a record of changes in the value of assets, liabilities, etc an arrangement with a firm that allows credit for payments sākt mācīties		account
the profession or business of an account sākt mācīties		accountancy
a person responsible for reporting and analyzing a business’s financial transactions sākt mācīties		accountant
another name for bookkeeper sākt mācīties		accounting clerk
a business is an accounting unit separate from its owners and their oersonal transactions sākt mācīties		accounting/economic/separate antity assumption
on a balance sheet: assets= liabilities+ owners’ equity sākt mācīties		accounting equation
a twelve-month period that constitutes an organizations’ financial year sākt mācīties		accounting period
basic rules of accounting that should be followed in preparing accounts and financial statements sākt mācīties		accounting principles
rules for reporting accounting data in financial statements that are used in a particular country sākt mācīties		accounting standards
an organization’s set of accounting recirds fir a particular period sākt mācīties		accounts
another name for bookkeeper sākt mācīties		accounts clerk
amounts of money owned to suppliers for purchases made on credit sākt mācīties		accounts payable/creditors
amounts of money owned by customers for goods or services sold on credit sākt mācīties		accounts receivable/ debtors
a system of accounting in which revenue is recognized (or recorded) when it is earned and expenses are recognized when they are incurred sākt mācīties		accural basis
an expense that has occurred and been recorded on a balance sheet, but has not yet been paid sākt mācīties		accrued expense
to grow by way of regular additions sākt mācīties		accumulate
the total depreciation of tangible asset up to a specific date sākt mācīties		accumulated depreciation
liquid asset divided by current liabilities sākt mācīties		acid test ratio/quick ratio
to buy, gain, get, recieve or take possession of something; to take over a company by buying its stock to make an acquisition sākt mācīties		acquire
to takeover of a company by buying the majority of its stocks sākt mācīties		acquisition
the actual on an investment relative to an average or benchmark sākt mācīties		active return
buying and selling assets and changing a portfolio frequently sākt mācīties		active strategy

strona 102 i 103

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