BEN2 U38-41
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Flashcards
undervalued
if something is undervalued, it is worht more than the value it has been given
accruals mehtod
a method of accounting in which some things such as sales or purchases are recorded in the period when they happen and not when the money is received or paid
accruals principle
a mehtod of accounting in which some things such as sales or purchases are recorded in the period when they happen and not when the money is received or paid
corporation tax
a tax that companies in the UK pay on their profits
cost of goods sold (COGS)
the total cost related to selling something
depreciation
when somehting loses value
dividend
an amount of money that a company pays to someone in relation to the number of shares he or she owns
dividend per share
the amount of money that investors get from each share they own
earnings
the profit that a company makes after it has paid tay
earnings per share (EPS)
the part of a company's profit relating to one share, used as a way of measuring a company's profitability
exceptional items
things that are unuusual and not likely to happen or exist very often
general expenses
the cost related to doing something
income statement
(AmE) a part of a report which lists any profits or losses a company has made
interest payable
the amount of money you must pay for money you have borrowed
labor costs
the cost of employees' salaries
loss
when a business spends more money than it earns
omit the dividend
when a company does not give a share of the profit to its sharholders
operating profit
the profit that a company makes after taking away the cost of employees, materials,sales vosts and the fall in value of equipment
pass the dividend
when a company does not give a share of the profit to its shareholders
pre-tax profit
the profit that a company makes before tay is taken away
profit
money that a company earns, especially after paying the costs of producing and selling products or services
profit after tax
the money that a company has earned after tax has been paid
profit and loss (P&L) account
a record of the profit or loss that a company makes in a particular period
profit on ordinary activities before tax
the profit that a company makes before tax is taken away
reporting period
a period or time that accounts deal with
retain
to keep something
retaines earnings
profits that a company has kept and not paid to people who own shares
sales
the number of product sold
skip the dividend
when a company does not give a share of the profit to its shareholders
turnover
(BrE) the amount of business that a company does in a period of time
amortization
a mehtod of accounting that shows amounts that relate to equipment that has become old-fashioned or is no longer useful
amortize
to reduce a debt by paying small regular amounts
bad debts
money that is owned and will probably never be paid
balance sheet
a record showing how much money a company has and how much it owes
book value
the amount of money that something is worth which is written in accounts
brand
a name given to a product or group of products so that they can be easily recognized
carry
to show an item on the balance sheet
cash
money that is available for a company to use
charge
the amount of money that you have to pay for something, especially for an activity or service
current assets
money, investments, goods, etc. that have value or the power to make money for a company
