EAVA Business English 1
EAVA Business English 1
EAVA Business English 1
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Cartes-fiches
revenue
entire amount of income before any deductions are made
business
commercial/industrial enterprise and the people who constitute it
economics
branch of social science that deals w/ the production and distribution and consumption of goods and services and their management
sales tax =
VAT
excise tax
tax which is measured by the amount of business done
flat rate income taxation system
tax system w/ fixed percentage
progressive income taxation system
tax system in which the rate increases as the amount subject to taxation increases
insurance premium
payment for insurance
deduction of taxes at source
a reduction in the gross amount on which a tax is calculated at the source
internal revenue service
bureau of the Treasury Department responsible for tax collections IRS
sole proprietorship - Füüsilisest isikust ettevotja FIE
an unincorporated business owned by a single person who is responsible for its liabilities and entitled to its profits - Einzelunternehmen
Limited Liability Company, or S Corporation - Osaühing OÜ
the liability of a firm's owners for no more than the capital they have invested in the firm
corporation - aksiaselts AS
large company /group of businesses, recognized in law and acting as single entity CORP
Limited partnership - Usaldusühing
GmbH
general partnership - Täisühing
allgemeine Partnerschaft
foundation - sihtasutus
Stiftung
non-profit organization - Mittetulundusühing MTÜ
samesamebutdifferent
ad hoc
right now, randomly
company types internationally:
limited company
corporation
unlimited company
limited liability partnership
limited partnership
not-for-profit corporation
company limited by guarantee
partnership
sole proprietory
limited company: members are limited to what they invested
corp: group of people w/ single entity
lim. liab. partnership: .... blabla
Dean of Students
Dekan - Studiumsvorsteher
academic fraternity
social club for male undergraduates
academic sorority
social club for female undergraduates, guild
alumna, pl: alumnae
person who received a degree from school (high school, college, university)
academic area
subject of study
academic program
an integrated course of academic studies, curriculum, syllabus
costs (expenditures) vs expenses vs expenditures
costs: aquisition costs (buy, install, ...)
expenses: amount paid for goods and services which are tax deductible, for a service (maintenance)
invoice vs bill
invoice: goods
bill: service
excise tax
eg. alcohol tax, tabacco tax
tax liability, being tax liable
compulsory to pay tax
gross vs net
brutto vs netto
joint venture
new firm, formed as a partnership w/ the object to reduce risk associated with new market penetration
alumnus
person who received degree from highschool, college, university
accociate degree
degree granted by a two-year college on successful completion (ROJ)
chairperson
officer who presides at the meetings of an organization
department->program->area
reihenfolge innerhalb university
elective course
course that can be selected among alternatives
faculty
division of university dealing w/ particular major subject area
tuition
a fee paid for instruction (higher education)
GPA
Grade Point Average - measurement of a student's academic achievement - dividing total number of grade points received by the total number attempted
government bonds
an IOU (i owe you) of US Treasury (low risk, low revenue, highly safe)
