Vocabulary


Set of flashcards Details

Flashcards 120
Language English
Category English
Level University
Created / Updated 03.04.2016 / 03.04.2016
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share price

The price of a single share of a number of saleable stocks of a company, derivative or other financial asset.

undervalued

valued at too low a level or price

overvalued

A stock price that is seen as too high according to the company's price-earnings ratio, expected earnings, or financial condition.

accrual method

An accounting method in which income is counted when it is earned (whether you receive the money at that time or not) and expenses are counted when incurred

accruals principle

RŸckstellungsposten, anfallende BetrŠge

cost of goods sold

inventory costs of those goods a business has sold during a particular period

general expenses

costs related with the procution of de end product and their sale

depreciation

refers to two aspects of the same concept: 1. the decrease in value of assets , and 2. the allocation of the cost of assets to periods in which the assets are used

operating profit

difference between the purchase and the component costs of delivered goods and/or services and any operating or other expenses.

interest payable

listed as a liability on a balance sheet. fŠllige Zinsen

pre tax profit

profit on ordinary activities before taxes

corporation tax

Tax on profit

dividends per share

Dividende pro Aktie

pass, omit the dividend

skip the dividend

earnings

profit after taxes

retained earnings

The accumulated net income retained for reinvestment in a business, rather than being paid out in dividends to stockholders.

assets

Vermšgen

debtors

Debitoren

unfinished goods

habfabrikate

finished goods

Fertigfabrikate

bad debts

Dubiose Forderungen

fixed, tangible assets

nontrading business assets of a relatively permanent nature

intangible assets

Assets that do not have an easily determined monetary value

wear out

abnutzen

obsolete

not usable anymore

amortization

The reduction of a debt incurred,

written down

festgehalten

written off

abgeschrieben

book value

amount that is shown as the value of an asset at a particular time

liabilities

everything a company owes (Verpflichtungen, Schulden)

current liabilities

KF Schulden

long term liabilities

LF Schulden

creditors

Kreditoren

overdrafts

A check that is drawn on an account containing less money than the amount stated on the check

tax payable

money owed to the tax authorities

interest payments

short term payable debt

bonds

obligationen

Shareholders' equity

Eigenkapital

owners' equity

Paid-in capital plus donated capital plus retained earnings less liabilities

shareholders' funds

Eigenkapital UK