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U39

U39

U39

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Joel Baur
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Joel Baur
This flashcard set helps university-level learners of English expand their business vocabulary. It focuses on key financial terms like "turnover," "profit," and "depreciation," along with related phrases and concepts. The platform also supports backward learning from the target language to the source language, making it versatile for both beginners and advanced learners aiming to improve their fluency in business English.
Flashcards
24
Students
1
Language
German
Category
English
Level
University
Created / Updated
03.04.2016 / 03.04.2016
  • 1  / 24

Flashcards

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 method / principle (n)

a tax that companies in the UK pay on their profit

corporation tax (n)
the total cost related to selling something

cost of goods sold (COGS) (n)

when soething loses value

depreciation (n)

the amount of money that investors get from each share they own

dividend per share (n)

the profit that a company makes after it has paid tax

earnings (pl n)
the part of a company's profit relating to one share used as a way of measuring a company's profitability

earning per share (EPS) (n)

things that are unusual and not likely to happen or exist very often

exceptional items (pl n)

the costs related to doing something

general expenses (pl n)

(AmE) a part of a report which lists any profits or losses a company has made

income statement (n)
the amount of money you must pay for money you have borrowed

interest payable (n)

the cost of employees' salaries

labour costs (pl n)

when a business spends more money than it earns

loss (n)

when a company does not give a share of the profit to its shareholders

omit the dividend / pass the dividend / skip the dividend (phrase)
the profit that a company makes after taking away the costs of employees, materials, sales costs and the fall in value of equipment

operation profit (n)

the profit that a company makes before tax is taken away

pre-tax profit / profit on ordinary activities before tax (n)

money that a company earns, especially after paying the costs of producing and selling products or services

profit (n)

the money that a company has earned after tax has been paid

profit after tax (n)
a record of the profit or less that a company makes in a particular period

profit and loss (P&L) account (n)

a period of time that accounts deal with

reporting period (n)

to keep something

retain (v)

profits that a company has kept and not paid to people who own shares

retained earnings (pl n)
the number of products sold

sales (pl n)

(BrE) the amount of business that a company does in a period of time

turnover (n)

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