BUSINESS ENGLISH
VOC TOPIC 3: UNIT 27-39
UNIT 27: SALES AND COSTS
A: sales
Term Explanation Translation
Sales The goods and services that a business De verkoop
sells and the money it receives for them
from customers.
- a sale - een verkoop
E.g. I made a sale today.
- the sales (in - solden
shops) A period when goods are sold more
cheaply than at other times.
To sell (sold, To give something to someone else in Verkopen
sold) return for money.
To work in / In de verkoop
sales werken
A sales A person who is responsible for directing Een
director and managing the sales department of a verkoopdirecteu
company. r
A sales The division of a business that is Een
department responsible for selling products or verkoopafdeling
services.
A sales team A group of people who are responsible for Een
selling a company’s products or services verkoopteam
to customers.
A sales A meeting held by a company's sales team Een
meeting to discuss matters relating to the sale of verkoopvergade
their goods or services. ring
Sales figures Statistics showing the amount sold, Verkoopcijfers
perhaps over time
(Sales) The money received from sales Omzet in
revenue geldwaarde
= (sales)
turnover
Sales volume The number of things sold Verkoopvolume
= unit sales = omzet in
aantal stuks
(Sales) target The hoped-for sales in a particular period Een doelstelling
Sales growth An increase in sales Groei v.d.
verkoop
Sales forecast The expected sales in a particular period Voorspelling v.d.
verkoop
1
,B: costs
Term Explanation Translation
Costs The amounts of money that a company Kosten
spends
Fixed costs Costs that don’t change when production Vaste kosten
goes up or down (e.g. rent, heating)
Variable costs Costs that change when production goes Variabele kosten
up or down (e.g. materials)
Direct costs Costs that are directly related to providing Directe kosten
the product (e.g. salaries)
Indirect costs Costs that are not directly related to Indirecte kosten
= overhead production (e.g. administration) =
costs overheadkosten
= overheads worden ook expenses of operating
expenses (OPEX) genoemd
Cost of goods The variable costs in making particular De kostprijs van
sold (COGS) goods verkochte
goederen
Costing The activity of calculating costs Kostprijsbeheers
ing
Costings Amounts calculated for particular things Kosten
C: margins and mark-ups
UNIT 28: PROFITABILITY AND UNPROFITABILITY
2
,A: profitable and unprofitable products
3
, B: budgets and expenditure
Term Explanation Translation
To budget To plan how much money you want to spend Budgetteren
for on something
To go/ to be Spending more money than planned Overbestede
over budget n
- To E.g. he went/was over budget; he overspent
overspend
To go/to be Spending less money than planned Onderbested
under en
budget E.g. he went/was under budget; he underspent
- To
underspend
An An amount of money spent on something. Een uitgave
expenditure
= a spend
C: economies of scale and the learning curve
Term Explanation Translation
Economies of Cost advantages where the cost of a Schaalvoordel
scale product falls as more of it is produced. en
Diseconomies of An economic phenomenon that occurs Schaalnadele
scale when a company produces so much that n
the costs per unit increase.
The learning The more manufacturers have produced, De leercurve
curve the more they have learned how to
= experience produce a product faster and more
curve efficiently, making the products cheaper
UNIT 29: GETTING PAID
A: shipping and billing
Term Explanation Translation
4
VOC TOPIC 3: UNIT 27-39
UNIT 27: SALES AND COSTS
A: sales
Term Explanation Translation
Sales The goods and services that a business De verkoop
sells and the money it receives for them
from customers.
- a sale - een verkoop
E.g. I made a sale today.
- the sales (in - solden
shops) A period when goods are sold more
cheaply than at other times.
To sell (sold, To give something to someone else in Verkopen
sold) return for money.
To work in / In de verkoop
sales werken
A sales A person who is responsible for directing Een
director and managing the sales department of a verkoopdirecteu
company. r
A sales The division of a business that is Een
department responsible for selling products or verkoopafdeling
services.
A sales team A group of people who are responsible for Een
selling a company’s products or services verkoopteam
to customers.
A sales A meeting held by a company's sales team Een
meeting to discuss matters relating to the sale of verkoopvergade
their goods or services. ring
Sales figures Statistics showing the amount sold, Verkoopcijfers
perhaps over time
(Sales) The money received from sales Omzet in
revenue geldwaarde
= (sales)
turnover
Sales volume The number of things sold Verkoopvolume
= unit sales = omzet in
aantal stuks
(Sales) target The hoped-for sales in a particular period Een doelstelling
Sales growth An increase in sales Groei v.d.
verkoop
Sales forecast The expected sales in a particular period Voorspelling v.d.
verkoop
1
,B: costs
Term Explanation Translation
Costs The amounts of money that a company Kosten
spends
Fixed costs Costs that don’t change when production Vaste kosten
goes up or down (e.g. rent, heating)
Variable costs Costs that change when production goes Variabele kosten
up or down (e.g. materials)
Direct costs Costs that are directly related to providing Directe kosten
the product (e.g. salaries)
Indirect costs Costs that are not directly related to Indirecte kosten
= overhead production (e.g. administration) =
costs overheadkosten
= overheads worden ook expenses of operating
expenses (OPEX) genoemd
Cost of goods The variable costs in making particular De kostprijs van
sold (COGS) goods verkochte
goederen
Costing The activity of calculating costs Kostprijsbeheers
ing
Costings Amounts calculated for particular things Kosten
C: margins and mark-ups
UNIT 28: PROFITABILITY AND UNPROFITABILITY
2
,A: profitable and unprofitable products
3
, B: budgets and expenditure
Term Explanation Translation
To budget To plan how much money you want to spend Budgetteren
for on something
To go/ to be Spending more money than planned Overbestede
over budget n
- To E.g. he went/was over budget; he overspent
overspend
To go/to be Spending less money than planned Onderbested
under en
budget E.g. he went/was under budget; he underspent
- To
underspend
An An amount of money spent on something. Een uitgave
expenditure
= a spend
C: economies of scale and the learning curve
Term Explanation Translation
Economies of Cost advantages where the cost of a Schaalvoordel
scale product falls as more of it is produced. en
Diseconomies of An economic phenomenon that occurs Schaalnadele
scale when a company produces so much that n
the costs per unit increase.
The learning The more manufacturers have produced, De leercurve
curve the more they have learned how to
= experience produce a product faster and more
curve efficiently, making the products cheaper
UNIT 29: GETTING PAID
A: shipping and billing
Term Explanation Translation
4
