Woordenlijst Engels mondeling
Hoofdstuk 2
Set up - Start something (like a company).
Capital - Money to start a company.
Borrow - Obtain capital through banks.
Loan - Borrowing money from banks.
Interest - The amount paid to borrow money.
Shares/equites - Certifcates representng units of ownership of a company.
Invest - Put money in to a company.
Shareholders - People who invest money in shares.
Share capital - Money that shareholders provide.
Investors - Individuals and ifnancial insttutons.
Lend - Borrowing money
Bonds - Loans that pay interest and are repaid at a ified future date.
Owed - That will have to be paid.
Debt/liabilites - Money that will have to be paid.
On credit - That will be paid for later.
Working capital/funds - The money that a business uses for everyday eipenses.
Revenue - All the money coming into a company during an given period.
Eipenses - Costs that have to be paid.
Proift/earnings/net income - Revenue minus the cost of sales and operatng eipenses.
Dividend - Part of proift that a company pays to its shareholders.
Tai - Proporton of the proift that will be paid to the government.
Retain - Keep something.
Financial statements - Informaton about the ifnancial situaton.
Balance sheet - A statement of the assets, liabilites, and capital of a business
Assets - Things the own.
Proift and loss account - Shows the company’s revenues and eipenses during a period.
Hoofdstuk 3
Accountng/accountancy - Recording and summarizing an organizaton’s transactons.
Recording - Write down something.
Transactons - An instance of buying or selling something.
Bookkeeping - Day-to-day recording of transactons.
Financial accountng - Bookkeeping and preparing ifnancial statements for shareholders
and creditors
Preparing - Make something ready for use
Creditors - People or organizatons who have lent money to a company.
Management accountng - The use of accountng data by managers, for making plans.
Auditng - Eiamining a company’s systems of control.
Accuracy - The quality or state of being correct or precise.
Fraud - Wrongful decepton intended to result in ifnancial gain.
Internal audit - Accountant that works for a company.
Accountants / Internal auditors - Person which does the accountng work for a company.
Eiternal audit - Accountant that doesn’t work for a company.
Independent auditors - Auditors who are not employees of the company.
Creatve accountng - Recording transactons and values in a way that produces a false
result.
True and fair view - The ifnancial statements must give a correct and reasonable picture
of the company’s current conditon.
Standards - Other word for the rules
, Apply - Nearly the same word as use. (use=gebruiken apply= toepassen)
Annual accounts - (jaarrekeningen)
Hoofdstuk 4
Bookkeepers - People who record the company’s daily transactons.
Transactons - Sales, buy, debts, eipenses and so on.
Account - (rekening)
Double-entry bookkeeping - System that records two aspects of every transactons.
Debit - Deducton. (debiteren/atrek)
Credit - Additon. (crediteren/toevoegen)
Raw materials - Substances and components to make products.
Stock - Goods ready for sale.
Debtors - Costumers who owe money or accounts payable. (debiteuren, je
krijgt nog iets terug.)
Day books/ Journals - Records of the transactons of a company. (journaal)
Nominal ledgers - Main books of account.
Creditors - Suppliers to whom the company owes money for purchases made
On credit. (crediteuren, je moet nog iets betalen.)
Bought ledger - Overview of the creditors.
Accountng period - (periode, bijvoorbeeld een jaar)
Trial balance - Transfer of the debit and credit balances of diferent accountants
onto one page.
Hoofdstuk 7
Bondholders - A person owning a bond or bonds issued by a government or a
public company (obligatehouder).
Accountng policies - Way of doing accounts.
Valuaton - Deciding how much something is worth.
Measurement - Determining how big something is.
Conventons - Accepted ways of doing things that are nor writen down in a law.
Consistency (principle) - Using the same methods every year, unless there is a good reason
to change a policy.
Disclosed - Menton any changes that have been made (openbaren).
Depreciaton - Reducing the value of assets in the company’s accounts.
Provisions - Amount of money deducted from proifts.
True and fair view - The ifnancial statements must give a correct and reasonable picture
of the company’s current conditon.
Historical cost - Companies record the original purchase price of assets, and not
their current selling price or replacement cost. (Waardering tegen de
oorspronkelijke aankoopprijs en niet tegen de huidige verkoopprijs).
Going concern - Successful company that will contnue to do business.
Infaton accountng - System that take account of changing prices.
Replacement cost accountng - Values all assets at their current replacement cost.
Current replacement cost - Amount that would have to be paid to replace them now.
Hoofdstuk 9
Current assets - Assets that will be used in less than a year.
Fiied assets - Assets that will contnue be used by the business for many years.
Wear out/ Obsolete - You can’t use them anymore. (over datum of verouderd)
Depreciated - The value of assets is reduced each year.
Charge against proifts - (Ze worden ten laste gebracht van het resultaat.)
Appreciate - Opposite of depreciaton. (In waarde stjgen)
Revalue - Calculate a new value.
Current replacement cost - How much it would cost to buy new ones.
Net realizable value (NRV) - How much they could be sold for.
Hoofdstuk 2
Set up - Start something (like a company).
Capital - Money to start a company.
Borrow - Obtain capital through banks.
Loan - Borrowing money from banks.
Interest - The amount paid to borrow money.
Shares/equites - Certifcates representng units of ownership of a company.
Invest - Put money in to a company.
Shareholders - People who invest money in shares.
Share capital - Money that shareholders provide.
Investors - Individuals and ifnancial insttutons.
Lend - Borrowing money
Bonds - Loans that pay interest and are repaid at a ified future date.
Owed - That will have to be paid.
Debt/liabilites - Money that will have to be paid.
On credit - That will be paid for later.
Working capital/funds - The money that a business uses for everyday eipenses.
Revenue - All the money coming into a company during an given period.
Eipenses - Costs that have to be paid.
Proift/earnings/net income - Revenue minus the cost of sales and operatng eipenses.
Dividend - Part of proift that a company pays to its shareholders.
Tai - Proporton of the proift that will be paid to the government.
Retain - Keep something.
Financial statements - Informaton about the ifnancial situaton.
Balance sheet - A statement of the assets, liabilites, and capital of a business
Assets - Things the own.
Proift and loss account - Shows the company’s revenues and eipenses during a period.
Hoofdstuk 3
Accountng/accountancy - Recording and summarizing an organizaton’s transactons.
Recording - Write down something.
Transactons - An instance of buying or selling something.
Bookkeeping - Day-to-day recording of transactons.
Financial accountng - Bookkeeping and preparing ifnancial statements for shareholders
and creditors
Preparing - Make something ready for use
Creditors - People or organizatons who have lent money to a company.
Management accountng - The use of accountng data by managers, for making plans.
Auditng - Eiamining a company’s systems of control.
Accuracy - The quality or state of being correct or precise.
Fraud - Wrongful decepton intended to result in ifnancial gain.
Internal audit - Accountant that works for a company.
Accountants / Internal auditors - Person which does the accountng work for a company.
Eiternal audit - Accountant that doesn’t work for a company.
Independent auditors - Auditors who are not employees of the company.
Creatve accountng - Recording transactons and values in a way that produces a false
result.
True and fair view - The ifnancial statements must give a correct and reasonable picture
of the company’s current conditon.
Standards - Other word for the rules
, Apply - Nearly the same word as use. (use=gebruiken apply= toepassen)
Annual accounts - (jaarrekeningen)
Hoofdstuk 4
Bookkeepers - People who record the company’s daily transactons.
Transactons - Sales, buy, debts, eipenses and so on.
Account - (rekening)
Double-entry bookkeeping - System that records two aspects of every transactons.
Debit - Deducton. (debiteren/atrek)
Credit - Additon. (crediteren/toevoegen)
Raw materials - Substances and components to make products.
Stock - Goods ready for sale.
Debtors - Costumers who owe money or accounts payable. (debiteuren, je
krijgt nog iets terug.)
Day books/ Journals - Records of the transactons of a company. (journaal)
Nominal ledgers - Main books of account.
Creditors - Suppliers to whom the company owes money for purchases made
On credit. (crediteuren, je moet nog iets betalen.)
Bought ledger - Overview of the creditors.
Accountng period - (periode, bijvoorbeeld een jaar)
Trial balance - Transfer of the debit and credit balances of diferent accountants
onto one page.
Hoofdstuk 7
Bondholders - A person owning a bond or bonds issued by a government or a
public company (obligatehouder).
Accountng policies - Way of doing accounts.
Valuaton - Deciding how much something is worth.
Measurement - Determining how big something is.
Conventons - Accepted ways of doing things that are nor writen down in a law.
Consistency (principle) - Using the same methods every year, unless there is a good reason
to change a policy.
Disclosed - Menton any changes that have been made (openbaren).
Depreciaton - Reducing the value of assets in the company’s accounts.
Provisions - Amount of money deducted from proifts.
True and fair view - The ifnancial statements must give a correct and reasonable picture
of the company’s current conditon.
Historical cost - Companies record the original purchase price of assets, and not
their current selling price or replacement cost. (Waardering tegen de
oorspronkelijke aankoopprijs en niet tegen de huidige verkoopprijs).
Going concern - Successful company that will contnue to do business.
Infaton accountng - System that take account of changing prices.
Replacement cost accountng - Values all assets at their current replacement cost.
Current replacement cost - Amount that would have to be paid to replace them now.
Hoofdstuk 9
Current assets - Assets that will be used in less than a year.
Fiied assets - Assets that will contnue be used by the business for many years.
Wear out/ Obsolete - You can’t use them anymore. (over datum of verouderd)
Depreciated - The value of assets is reduced each year.
Charge against proifts - (Ze worden ten laste gebracht van het resultaat.)
Appreciate - Opposite of depreciaton. (In waarde stjgen)
Revalue - Calculate a new value.
Current replacement cost - How much it would cost to buy new ones.
Net realizable value (NRV) - How much they could be sold for.
