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Frage		Antworten
a way of allocating costs to products according to the different activities they require Lernen beginnen		activity-based costing
the real amount paid or incurred, as opposed to an estimated or standard cost Lernen beginnen		actual cost
a bookkeeping entry made at the end of an accounting period to assign income or expenses to a differeent period Lernen beginnen		adjusting entry
the tasks involed in managing, controlling or operating a business Lernen beginnen		administration
a person who acts for or represents or negotiates purchases and sales for another person Lernen beginnen		agent
see ANNUAL GENERAL MEETING Lernen beginnen		AGM
a bill of lading used in airfreight Lernen beginnen		airbill/airway bill
a measure of the performance of an investment, adjusted for the risk related the specific security, rather than the overall market Lernen beginnen		alpha
depreciating or writing off an intagible asset over its projected life Lernen beginnen		amortization
a wealthy individual who provides capital for a start-up company Lernen beginnen		angel/angel investor
british term for a yearly meeting with the directors to which companies have to invite all shaholders Lernen beginnen		ANNUAL GENERAL MEETING (AGM)
US term for AGM Lernen beginnen		annual meetings of stockholders
a document sent to shareholders givibg details about a company’s activities in the preceding year, and financial data organized into financial statements Lernen beginnen		annual report
see conpetition authority Lernen beginnen		antitrust authority
legislation to prevent companies foarming large, potentially monopolistic combinations Lernen beginnen		antitrust laws
to rise in price or value Lernen beginnen		appreciate
the increase in the value of an asset Lernen beginnen		appreciation
a document stating the rules and regulations of a company, setting out shareholders’ rights, direstirs’ duties, etc Lernen beginnen		Articles of Association/ Bylaws
a business that is recognized as a legal entity with duties and rights, that is separate from the actual persons who run and own it Lernen beginnen		artificial person
the price at which a trader will sell a currency Lernen beginnen		ask
something of value owned by a business and used to generate income Lernen beginnen		asset
dividing up an investor’s portfolio into different classes of investments Lernen beginnen		asset allocation
all the tangible assets held by a company or an individual investor Lernen beginnen		asset base
an alternative name for WEALTH MANAGMENT Lernen beginnen		asset management
acquiring a poorly performing or undervalued company and then selling off the assets at a profit Lernen beginnen		asset-stripping
an alternative term for insurance, often used with life insurance Lernen beginnen		assurance
see AUTOMATED TELLER MACHINE Lernen beginnen		ATM
reviewing and evaluating financial records Lernen beginnen		auditing
a person eho reviews and evaluates financial records Lernen beginnen		auditior
a report on a company’s accounts written by external auditors Lernen beginnen		audit report
the economic situation during a period in which the governament reduces its spending, increases taxation etc Lernen beginnen		austerity
an alternative US term for AUTHORIZED SHARE CAPITAL Lernen beginnen		authorized capital stock
an independent distributor given the right to sell a company’s products in a particular area Lernen beginnen		authorized dealer
the maximum amount ofa particular type of share a company can issue according to its MEMORANDUM OF ASSOCIATION or CERTIFICATE OF INCORPORATION Lernen beginnen		authorized share capital/ authorized capital stock
see ACTIVITY - BASED COSTING Lernen beginnen		ABC
describesa bond with a market price higher than its face value Lernen beginnen		above par
the ability to produce a partucular good more cheaply than any other country Lernen beginnen		absolute advantage
see FULL COSTING Lernen beginnen		absorption costing
deducting most of the cost of a capital investment from taxable profits during the first years of use Lernen beginnen		accelerated depreciation
see ENDORSE Lernen beginnen		accept
a statement of money paid or owned; a record of changes in the value of assets, liabilities, etc an arrangement with a firm that allows credit for payments Lernen beginnen		account
the profession or business of an account Lernen beginnen		accountancy
a person responsible for reporting and analyzing a business’s financial transactions Lernen beginnen		accountant
another name for bookkeeper Lernen beginnen		accounting clerk
a business is an accounting unit separate from its owners and their oersonal transactions Lernen beginnen		accounting/economic/separate antity assumption
on a balance sheet: assets= liabilities+ owners’ equity Lernen beginnen		accounting equation
a twelve-month period that constitutes an organizations’ financial year Lernen beginnen		accounting period
basic rules of accounting that should be followed in preparing accounts and financial statements Lernen beginnen		accounting principles
rules for reporting accounting data in financial statements that are used in a particular country Lernen beginnen		accounting standards
an organization’s set of accounting recirds fir a particular period Lernen beginnen		accounts
another name for bookkeeper Lernen beginnen		accounts clerk
amounts of money owned to suppliers for purchases made on credit Lernen beginnen		accounts payable/creditors
amounts of money owned by customers for goods or services sold on credit Lernen beginnen		accounts receivable/ debtors
a system of accounting in which revenue is recognized (or recorded) when it is earned and expenses are recognized when they are incurred Lernen beginnen		accural basis
an expense that has occurred and been recorded on a balance sheet, but has not yet been paid Lernen beginnen		accrued expense
to grow by way of regular additions Lernen beginnen		accumulate
the total depreciation of tangible asset up to a specific date Lernen beginnen		accumulated depreciation
liquid asset divided by current liabilities Lernen beginnen		acid test ratio/quick ratio
to buy, gain, get, recieve or take possession of something; to take over a company by buying its stock to make an acquisition Lernen beginnen		acquire
to takeover of a company by buying the majority of its stocks Lernen beginnen		acquisition
the actual on an investment relative to an average or benchmark Lernen beginnen		active return
buying and selling assets and changing a portfolio frequently Lernen beginnen		active strategy

strona 102 i 103

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