Financial English 2
Unit 13 The balance sheet 3: liabilities
English Nederlands Definition
Liabilities Passiva the amount of money that a person or organization owes
long-term Langlopende
liabilities schulden a debt that does not need to be paid for at least a year
non-current Langlopende a debt or other payment that does not have to be paid within 12
liabilities verplichtingen months
current kortlopende
liabilities schulden a payment that a company must make within 12 months
money that will have to be paid as taks in the future, although the
creditors schuldeisers payment does not have to be made now.
deferred uitgestelde money that a company owes in tax on income already earned, but
taxes belastingen that it will not pay until a future date
Accrued Toe te rekenen an amount of money that a business owes in a particular period which
expenses kosten it records in its accounts but that it does not pay in that period
charged deducted from profits even though the bills have not yet been
against Afgeboekt received or the cash paid.
Shareholders’ the total value of a person's or company's assets after their total debt
equity Eigen vermogen has been subtracted
Share
premium Agio the extra value of a share in relation to its value when it was issued
the value or price that is shown on something such as stamps, coins,
Face value Nominale waarde or paper money
Ingehouden
retained inkomsten / Winst the part of a company’s profit in a particular period that it decides to
earnings reserve keep, rather than paying it to shareholders as a dividend
To keep something for a particular purpose or time. To state,
especially in a written agreement, that you may change something in
Reserves Reserves the future
1
Unit 13 The balance sheet 3: liabilities
English Nederlands Definition
Liabilities Passiva the amount of money that a person or organization owes
long-term Langlopende
liabilities schulden a debt that does not need to be paid for at least a year
non-current Langlopende a debt or other payment that does not have to be paid within 12
liabilities verplichtingen months
current kortlopende
liabilities schulden a payment that a company must make within 12 months
money that will have to be paid as taks in the future, although the
creditors schuldeisers payment does not have to be made now.
deferred uitgestelde money that a company owes in tax on income already earned, but
taxes belastingen that it will not pay until a future date
Accrued Toe te rekenen an amount of money that a business owes in a particular period which
expenses kosten it records in its accounts but that it does not pay in that period
charged deducted from profits even though the bills have not yet been
against Afgeboekt received or the cash paid.
Shareholders’ the total value of a person's or company's assets after their total debt
equity Eigen vermogen has been subtracted
Share
premium Agio the extra value of a share in relation to its value when it was issued
the value or price that is shown on something such as stamps, coins,
Face value Nominale waarde or paper money
Ingehouden
retained inkomsten / Winst the part of a company’s profit in a particular period that it decides to
earnings reserve keep, rather than paying it to shareholders as a dividend
To keep something for a particular purpose or time. To state,
especially in a written agreement, that you may change something in
Reserves Reserves the future
1
