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U29-31, U38-41

U29-31, U38-41

U29-31, U38-41

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Joel Baur
Joel Baur

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Flashcards 197
Language Deutsch
Category English
Level University
Created / Updated 03.04.2016 / 05.04.2016
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(BrE) the amount of business that a company does in a period of time

turnover (n)

a method of accounting that shows amounts that relate to equipment that has become old-fashioned or is no longer useful

amortization (n)
the things that a company has such as buildings, equipment, expert knowledge etc.

assets (pl n)

to reduce a debt by paying small regular amounts

amortize (v)

a record showing how much money a company has and how it owes

balance sheet (n)

someone that a company owes money to for supplying something

creditor (n)
an amount of money that a company pays to someone in relation to the number of shares he or she owns

dividend (n)

an amount of money that you pay regularly for borrowing money

interest payment (n)

money that is owed and will probably never be paid

bad debts (pl n)

depts

liabilities (pl n)
a record showing how much money a company has and how much it owes

balance sheet (n)

money borrowed from the bank that won't have to be repaid until a long time later with an interest rate that doesn't change

long-term bank bonds (pl n)

the amount of money that smething is worth which is written in accounts

book value (n)

money borrowed from the bank that won't have to be repaid until a long time later

long-term bank loans (pl n)
depts that do no have to be paid back within twelve months

long-term liabilities (pl n)

a bank service in which you can sepnd more money than you have in your bank account

overdraft (n)

the amount that is left when you take away the amount that a company owes from everything that it owns

owners' equality / shareholders' equity (n)

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

reserves / retained earnings (pl n)
a phrase used in UK company accounts for the amount that is left when you take away the amount that a company owes from everything that it owes

shareholders' funds

money that must be paid to the government as a tax

tax payable (n)

a name given to a product or group of products so that they can be easily recognized

brand (n)

to show an item on the balance sheet

carry (v)
money that is available for a company to use

cash (n)

the amount of money that you have to pay for something, especially for an activity or service

charge (n)

money, investments, goods, ets. That have value or the power to make money for a company

current assets (pl n)

a person, company, etc. that owes money to another person, company etc.

debtor (n)

to show in accounts that something is lower in value because of being old-fashioned or no longer useful

depreciate (v)

goods that have been completed and are ready to sell

finished goods (pl n)

equipment, machinery, buildings and land that have the value or power to earn money for a company

fixed assets / physical assets / tangible assets(pl n)

the good reputation and relationships that a company has with ist customers

goodwill (n)

things that are not physical but add value to a company

intangible assets (pl n)

the amount that something can be sold for at a particular time

market value (n)

something that is obsolete is not useful anymore because something newer or better has replaced it

obsolete (adj)

products that have not completed the manufacturing process

unfinished goods (pl n)

to use something so much that it is damaged and cannot be used anymore, or to become damaged in this way

wear out (phrasal v)

to reduce the value of something in accounts

write down (phrasal v)

to decide that something has no use or value anymore

write off (phrasal v)

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