http://dictionary.cambridge.org/us/dictionary/business-english/
Long-term liabilities = langlopende schulden a debt that does not need to be paid for at least
a year
Non-current liabilities = langlopende a debt or other payment that does not have to
verplichtingen be paid within 12 months
Current liabilities = kortlopende verplichtingen a payment that a company must make within
12 months:
Creditors = schuldeisers a country, organization, or person to whom
money is owed:
Deferred taxes = uitgestelde belastingen money that a company owes in tax on income
already earned, but that it will not pay until a
future date:
Total liabilities = totale schulden Total of the amount of money that a person or
organization owes:
Shareholders’ equity = eigen vermogen the total value of a person's or company's
assets after their total debt has been
subtracted:
Accrued expenses = toegenomen kosten an amount of money that a business owes in a
particular period which it records in its accounts
but that it does not pay in that period:
Charged against (accrued expenses) = laste The bills that not have been received or the
cash paid, it can include taxes and utility bills,
for example electricity and water.
Share premium the extra value of a share in relation to its value
when it was issued:
Face value = nominale waarde the value or price shown, for example on a
stamp, a coin, or a bill
Reserves kept in order to use later if needed:
Unit 2 (14)
Profit and loss account = winst en a document that shows a company's profit or
verliesrekening loss in a particular period:
Non-profit organizations an organization whose most important goal is
something that does not involve making a
profit:
Income and expenditure account = inkomsten a record of money received and spent by a
en uitgave business or organization during a particular
period:
Surplus = overschot an amount that is more than is needed:
Sales revenue = omzet the amount of income that a company receives
from the sale of products or services in a
particular period of time:
Turnover = omzetcijfers / omzet the total number and value of shares bought
and sold on a stock market in a particular
period of time:
Cost of sales = verkoopkosten the amount of money that a company spends in
order to make and sell products in a particular
financial period, for example, on wages and raw
materials: