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Summary Words English 1.3

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Definition of the words from the student manual English 1.3

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Bookkeeping
Bookkeeping= Boekhouden = alles vastlegging , verkopen tot inkopen.
Account= rekening
Accounting period= Financiele periode
Ledgers=Grootboeken
Revenue= Omzet
Suppliers=Leveranciers
Transactions= transacties
Journals= dagboeken
Double-entry bookkeeping= dubbel boekhouden
General Ledger=groot boek
Balance sheets= Balans
Income statement= winst en verliesrekening
Chart of accounts= rekeningschema
Trial balance= proefbalans
Financial statements= jaarrekening
Profit and loss account= winst en verliesrekening
Closing entries= afsluiten van inschrijvingen
Asset accounts= activa rekening
Assets= activa
Accounts receivable= debiteuren
Debtors=debiteuren
Inventory= Inventaris
Liabilities= passiva, schulden
Liability accounts= passiva rekening
Credit balance= credit saldo
Accounts payable= Crediteuren
Revenue accounts= Omzetrekeningen
Adjusting entries= correctie boekingen
Expense accounts= Kostenrekening

The business cycle
The business cycle= Conjuctuursyclus
Consumption/consuming= consumeren
Gross domestic product= Bruto binnenlands product
Gross national product= Bruto nationaal product
Investment/investing= investeren
Lay off= ontslaan
Saving= sparen
Take on= aannemen
Unemployment= werkloosheid
Output= uitvoer
Spending= uitgeven
Expanding= uitbreiden
Upturn/upswing= verbetering
Boom= opleving
Peak= piek

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