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Accounting Terms for Small Business Owners 1 страница


Контроль и оценка результатов освоения учебной дисциплины осуществляется преподавателем в процессе проведения практических занятий, а также выполнения студентами индивидуальных заданий.


Результаты обучения (освоенные умения, усвоенные знания) Формы и методы контроля и оценки результатов обучения
1 2
изображать объекты предметного мира, пространство, фигуру человека средствами академического рисунка; Накопительная оценка во время просмотров на контрольной работе; итоговая оценка на экзамене
использовать основные изобразительные техники и материалы Накопительная оценка во время просмотров на контрольной работе, итоговая оценка на экзамене
специфику выразительных средств различных видов изобразительного искусства   Тестирование во время контрольной работы, накопительная оценка во время просмотров на контрольной работе


ГАОУ СПО СМПК преподаватель рисунка Артамохина Т.Ю..

(место работы) (занимаемая должность) (инициалы, фамилия)


___________ ______________ ____________

(место работы) (занимаемая должность) (инициалы, фамилия)



1. Bookkeeping is the actual recording of all business transactions, including sales, expenses, and revenues.

2. Accounting is essentially a financial statement of your business that is done by analyzing the information from your bookkeeping (accounting encompasses bookkeeping—you need to keep good books in order to have a proper accounting). Accounting tells you your current financial situation and can forecast where the business is headed financially.

3. Accounting periods are the regular periods over which profits and losses are calculated. Typical periods are monthly, quarterly, and yearly.

4. A ledger is the physical accounting record (now largely done on computer software) of a business. It will include assets, liabilities, revenues, expenses and profits and losses. The ledger serves as the basis for various financial reports regarding the business.

5. Double entry bookkeeping is a system of accounting where every transaction is recorded twice—as a debit and as a credit.

6. A balance sheet is a statement of a business' at any particular time, which lists the company's assets, liabilities, and capital. The assets should at least equal (balance) the company's liabilities and capital.

7. Fixed costs are costs which do not change as the business goes up or down. Fixed costs include rent, salaries that aren't performance or volume-based, and interest.

8. Variable costs are costs which change according to changes in business volume. Examples of variable costs include cost of labor, material, or overhead.

9. The cash method is an accounting method where expenses are recorded when you actually pay the bill and revenues are recorded when you actually receive the money. For example, if you make a sale January 1 but don't receive the payment until March 1, under the cast method, it is recorded as revenue on March 1.

10. The accrual method is an accounting method where expenses and revenues are recorded at the time of the actual transaction. So if you make a sale January 1, you record the transaction on that day (the date the sale accrues), no matter when you actually receive payment.

11. Accounts payable are amounts that the business owes to vendors and suppliers for anything the business has purchased from them.

12. Accounts receivable are amounts that are owed to the business by customers.

13. A business plan is a written document that lists a company's assets and liabilities and outlines a company mission statement as well as includes a specific plan for the creation and growth of the business. It can be used to lure investors and lenders as well as a guide for the business owner as the company gets off the ground.

14. The breakeven point is where the revenues equal exactly the expenses. It is part of a business plan and tells the owner and prospective investors how many sales it will take to become profitable.

15. An audit is a systematic review of your financial records. Though audits are associated (not pleasantly) with the IRS, they are often conducted internally or by a third party to check for accuracy.

16. Equity is the owner's share of a business.

17. A write-down is a reduction in the valuation of an asset. It's done when an asset has lost some but not all of its value.

18. A write-off is a complete reduction in valuation of an asset. It's done when an asset has lost all of its value.

19. benefitadvantage of a product or service, usually derived from its features

20. U.S.P. abbr. Unique Selling Proposition; what makes a product different from others

21. EducationA formal process of learning in which some people consciously teach while others adopt the social role of learner.

22. ClassA term used by Max Weber to refer to a group of people who have a similar level of wealth and income.

23. GroupAny number of people with similar norms, values, and expectations who interact with one another on a regular basis.

24. TrackingThe practice of placing students in specific curriculum groups on the basis of test scores and other criteria.

25. PovertyThe situation in which the standards of living of an individual or group in a society is below that generally acceptable.

26. ValuesCollective conceptions of what is considered good, desirable, and proper-or bad, undesirable, and improper-in a culture.

27. SurveyA study, generally in the form of interviews or questionnaires, that provides sociologists and other researchers with information concerning how people think and act.

28. SampleA representative small section of a larger population

29. SamplingThe selecting of specific individuals or groups for study in order to obtain answers representative of the target population.

30. ExperimentAn artificially created situation that allows the researcher to manipulate variables.

31. Questionnaire A printed research instrument employed to obtain desired information from a respondent.

32. ObservationA research technique in which an investigator collects information through direct participation in and/or observation of a group, tribe, or community.

33. Case studyAn examination of a particular group or a organization by which it is hoped to gain an insight into similar entities. The subject of c.s. may be families, social groups, small communities

34. Quantitative researchResearch that relies on what is seen in the field or naturalistic settings more than on statistical data.

35. Quantitative researchResearch that collects and reports data primarily in numerical form.

36. ValidityThe degree to which a scale or measure truly reflects the phenomenon under study.

37. Vital statisticsRecords of births, deaths, marriages, and divorces gathered through a registration system maintained by governmental units.

38. BidСтавка. Сумма, которую покупатель готов потратить на покупку лота. Если ставка выиграла, то покупатель обязуется купить лот за предложенную им цену.

39. Align (v.) to give your support publicly to; bring yourself into agreement with or be in agreement with

40. Altruism (n.) a way of thinking and behaving that shows you care about other people and their interests more than you care about yourself

41. Bear (v.) to pay

42. Contend (v.) contend that – to claim that something is true

43. Corporate social responsibility – a company’s duty to be accountable to all groups having an interest in its activities

44. Offset (v.) to balance the effect of something, with the result that there is no advantage or disadvantage

45. Strive (v.) to make a lot of effort to achieve something

46. Sue (v.) to make a legal claim against someone, usually to get money from them because they have done something bad to you

47. Sustainable (adj.) capable of continuing for a long time at the same level

48. Utility (n) – a public service such as gas, water, etc. that is used by everyone

49. Fine (n.) - an amount of money that you have to pay because you have broken the law

50. Outplacement (n) the process of finding new jobs for people who have been made redundant

51. Savings (n) money that you saved in a bank or invested so that you can use it later

52. Civil servant (n) someone who works for a government department

53. Disabled (adj) someone who is disabled is unable to use part of their body or brain properly because of injury or a disease

54. Ethnic minority (n) a group of people who have a different culture and different traditions to most people living in that area

55. Tender (n) an offer to provide goods or services for a particular price

56. Turn a blind eye to something- to pretend you do not notice something, because you do not want to have to deal with it

57. Commitment (n) determination to work hard at something

58. Derive (v) to get a feeling from something e.g. a pleasure, satisfaction

59. Paternalism (n) governing like a father, by looking after people, but also taking away their freedom and responsibilities

60. Positive discrimination (n) the practice of giving special benefits to people from a group that was treated in an unfair way in the past

61. Stakeholder (n) someone who has an interest in the success of a project or organization

62. Derelict (adj) unused and in a bad condition, usually of a building or a piece of land

63. Flammable (adj) able to burn very easily and quickly

64. Greenfield site (n) a piece of land that has not been previously built on

65. Hazardous (adj) dangerous, especially to people’s health or safety

66. Toxic (adj) poisonous and harmful to people

67. Upset (v) to make someone feel sad, worried or disappointed

68. Worthless (adj) without value or use

69. Chase (v) to try hard to get something you want

70. Creditworthiness (n) ability to repay debts

71. Draft (n), bank draft: an order to pay someone that is sent from one bank to another bank, usually in a different country

72. Level playing field (n) a situation that is fair for everybody involved

73. Go down (v) to produce a particular reaction: go down well

74. Proactive (adj) takin action and making changes before problems develop

75. Take on board – to consider an idea, to accept criticism and learn from t5he past mistakes

76. Trace (n) a slight sign that someone has been present

77. Wizard (n) someone who is very good at something

78. Would-be (adj) hoping or trying to do something

79. File (v) to take official action usually involving sending a document

80. Frequent –flyer scheme a system to encourage people to travel with the same airline by giving them reductions or gifts

81. Drop off (v) to take something to a place and not stay there long

82. Jet-lagged (adj) feeling tired and sometimes confused after a long flight

83. Levy (v) to officially request payment of a tax

84. Pitch (n) an oral proposal designed to persuade someone to buy your product or to support you

85. Policy (n) a contract with an insurance company

86. Preliminary (adj) coming before the main or most important part of something

87. Scope (n) the things that a particular activity deals with

88. Implication (n) a possible effect o result

89. Quit (v) to leave a job or a project

90. Disregard (v) to pay no attention to something

91. Extend (v) to agree to lend someone money or give them credit

92. Factoring (n) selling a company’s receivable invoices in order to obtain funds more quickly

93. Outstanding (adj) an amount of money that is outstanding has not yet been paid

94. Overdue (adj) if a payment is overdue it should have been paid before now

95. Oversight (n) something you do not think of that causes problems later

96. Settle (v) to pay all the money you owe someone

97. Accommodation (n) a place for someone to stay, to work or live in

98. Armoury (n) a set of skills, equipment or powers that is available for someone if they need it

99. Incentive (n) something that encourages you to do something because you will benefit

100. Loyalty (n) continued use of products or services of a particular business

101. Resort (n) a place that people go to for a holiday

102. Uncollectible (n) a bad debt that cannot be recovered

103. Vet (v) to check someone’s reputation, character or credit account

104. Word of mouth - information communicated by people speaking informally to each other

105. Consistency This promotes efficient operations and transparency, especially in financial reporting. This does not mean that systems may not be refined to cope with a changing organisation. Inconsistent approaches to financial management could be a sign that the financial situation is being manipulated.

106. Accountability = The organisation must explain how it has used its resources and what it has achieved as a result to all stakeholders, including beneficiaries. All stakeholders have the right to know how their funds and authority have been used. NGOs have an operational, moral and legal duty to explain their decisions and actions, and submit their financial reports to scrutiny.

107. Accountability = is the moral or legal duty, placed on an individual, group or organisation to explain how funds, equipment or authority given by a third party has been used.

108. Transparency = The organisation must be open about its work, making information about its activities and plans available to relevant stakeholders. This includes preparing accurate, complete and timely financial reports and making them accessible to stakeholders, including beneficiaries. If an organisation is not transparent, then it may give the impression of having something to hide.

109. Viability = To be financially viable, an organisation’s expenditure must be kept in balance with incoming funds, both at the operational and the strategic levels. Viability is a measure of the NGO's financial continuity and security. The trustees and managers should prepare a financing strategy to show how the NGO will meet all of its financial obligations and deliver its strategic plan.

110. Integrity = On a personal level, individuals in the NGO must operate with honesty and propriety. For example, managers and Board members will lead by example in following policy and procedures and declare any personal interests that might conflict with their official duties. The integrity of financial records and reports is dependent on accuracy and completeness of financial records.

111. Stewardship = An organisation must take good care of the financial resources it is entrusted with and make sure that they are used for the purpose intended – this is known as financial stewardship. The governing body (e.g. the Board of Trustees) has overall responsibility for this. In practice, managers achieve good financial stewardship through careful strategic planning, assessing financial risks and setting up appropriate systems and controls.

112. Accounting Standards = The system for keeping financial records and documentation must observe internationally accepted accounting standards and principles. Any accountant from anywhere around the world should be able to understand the organisation’s system for keeping financial records.

113. Survey — flip through the chapter or book and note the layout, first and last chapters or paragraphs, look at the headings used, familiarise yourself with the reading.

114. Question — Ask questions about the way the reading is structured and think about the questions you will need to keep in mind while reading.

115. Read — read actively but quickly, looking for the main points of the reading — don’t take any notes — you might want to read through twice quickly.

116. Recall — Write down the main points of the reading and any really important facts, and opinions that help support the main points. Also record the bibliographic details.

117. Review — repeat the first three steps over and make sure you haven’t missed anything.

118. go blank = be suddenly unable to remember something

119. muddled = not clear or effective

120. pace = the speed at which something happens or is done

121. jumble = mix things in a confusing or untidy way

122. be within the reach = used for saying that someone can do something

123. stranger = someone whom you don’t know

124. concise = expressed clearly using only a few words

125. insight = clear understanding of something complicated

126. mumble = to speak in a way that is not loud enough

127. talk down = talk to someone as if they were stupid when in fact they are not

128. coherent = clear and sensible

129. wander off = move a way

130. laborious = long, difficult and boring

131. purification = a process that removes the dirty or unwanted parts from something

132. valid = reasonable and generally accepted

133. lucid = describing things in a clear and simple way

134. embellish = make something more interesting by adding things to it

135. substantiate = provide evidence that proves something

136. overburden = overload

137. abruptly = suddenly and unexpectedly

138. tailor = change or make something for a particular purpose

139. incorporate = to add or include

140. hazard = danger, risk

141. blurred = unclear

142. get you down = make you feel unhappy

143. gabble = talk very quickly in a way that is difficult for people to understand

144. sustain = make something continue

145. sparingly = using or giving only a little of something

146. allotted = given officially for a particular purpose

147. Advances to suppliers - Copyright

148. Активы – Assets

149. Acceptance - Excise tax

150. Stockholders equity - Stockholders, Shareholders

151. Stock акция без номинальной стоимости - No-par stock (no-par-value stock)

- Analysis

Безвозмездно полученный (подаренный) капитал - Donated capital Бухгалтер - Accountant бухгалтерская запись (проводка) - Entry бухгалтерская ошибка - Accounting error

Бухгалтерские принципы - Accounting principles Бухгалтерские процедуры - Accounting procedures

Бухгалтерские стандарты - Accounting standards

Бухгалтерский регистр - Ledger

Бухгалтерский учет - Accounting, Accountancy

~ государственный (в государственных организациях) - Government accounting

~ общественный (независимый) - Public accounting ~ управленческий - Management accounting

финансовый - Financial accounting

Бухгалтерский учет в условиях инфляции - Inflation accounting Бюджет (смета) - Budget

закупки/использования материалов - Materials purchase/usage budget ~ продаж - Sales budget

денежных средств - Cash budget

~ капитальных расходов - Capital expenditure budget

~ коммерческих расходов - Selling expenses budget

~ общепроизводственных расходов - Factory overhead budget

~ общих и административных расходов - General and administrative expense budget

~ трудовых затрат - Labor budget Бюджетное (сметное) управление - Budgetary control Бюджетные отчеты - Budgeted statements Базовый год - Base year

Баланс (балансовый отчет) - Balance sheet, Statement of Financial Position Балансовая (по учетным «книгам») стоимость - Book value Балансовое (бухгалтерское) уравнение - Accounting equation. Balance sheet equation без дивиденда, прошлый дивиденд - Ex-dividend


валовая выручка от реализации (от продаж) - Gross sales

валовая прибыль - Gross income, Gross profit

валовая прибыль от реализации - Gross margin from sales

варрант (публичный опцион) - Warrant

ваучер - Voucher

вексель (в США) - Note

векселя к оплате - Bill payable, Notes payable

векселя к получению - Bill receivable, Notes receivable

вертикальный анализ - Vertical analysis

вложения (инвестиции) собственников - Owners investments

внутренний контроль - Internal control

возврат и уценка купленных товаров - Purchases returns and allowances возврат и уценка проданных товаров - Sales returns and allowances

временная разница - Temporary difference временные счета - Temporary accounts, Nominal accounts время обработки - Processing time

вспомогательная бухгалтерская книга - Subsidiary ledger

выверка банковских счетов - Bank reconciliation

выписка банка - Bank statement

выпуск (объем выпускаемой продукции) - Output

выпуск облигаций - Bond issue

выпущенные акции - Issued stock (shares)

выпущенные и находящиеся в обращении акции - Outstanding stock вычеты (налоговые) из валовой прибыли - Deductions from gross income, также наз. Tax deductions


гарантированный платеж по векселю - Accommodation endorsement

гибкий бюджет (смета) - Flexible budget

главная книга (главный регистр) - General ledger

главный (общий) бюджет - Master budget, Comprehensive budget

главный (простой) партнер - General partner

главный журнал - General journal

годовой отчет корпорации - Annual report

горизонтальный анализ - Horizontal analysis

государственная помощь - Government assistance

готовая продукция - Finished goods


дата платежа - Maturity date

движение (потоки) товаров - Goods flow движение затрат (стоимости) - Cost flow двойное налогообложение - Double taxation дебет, левая сторона счета - Debit, Charge дебиторская задолженность - Receivables дебиторы - Debtors

дебиторская задолженность по продажам в рассрочку - Installment accounts receivable

деловая репутация - Goodwill денежные средства - Cash денежные статьи - Monetary items денежные эквиваленты - Cash equivalents

дефицит - Deficit дефляция - Deflation дивиденд - Dividend дипломированный бухгалтер - Chartered accountant (СА) (Австрия, Великобритания, Канада)

дипломированный бухгалтер по управленческому учету - Certified management accountant (СМА) в США

дипломированный внутренний аудитор (в США) - Certified internal auditor (CIA)

дипломированный общественный бухгалтер - Certified public accountant (CPA) в CILIA

«директ-костинг» - Variable costing, Direct costing, Marginal costing ????????????????дисконтированная стоимость Present value

дисконтированная ценность будущей прибыли - Earning power дисконтированные потоки денежных средств - Discounted cash flows

дифференциальные затраты - Differencial costs

долгосрочные (внеоборотные) активы - Long-term assets, также наз. Noncurrent assets

долгосрочные инвестиции - Long-term investments долгосрочные обязательства - Long-term liabilities доля меньшинства - Minority interest дополнительный капитал - Additional paid-in capital дополнительный счет - Adjunct account досрочное погашение долга - Early extinguishment of debt доход от личной деятельности, трудовой доход - Earned income доходы - Revenues

доходы (выручка) от реализации продукции - Revenues from sales

дочерняя компания - Subsidiary

дружеский индоссамент - Accomodation endorsement


единоличное владение (хозяйство),

частпое предприятие - Sole pro prietorship

ежегодный (годовой) отчет корпорации - Annual report


жалованье, оклад - Salary журнал - Journal

~ выплат денежных средств - Cash payments (disbursements) journal

~ главный - General journal

~ денежных поступлений - Cash receipts journal

~ закупок - Purchase journal

~ поступлений денежных средств - Cash receipts journal ~ продаж - Sales journal

~ специальный - Special journal журнальная проводка (запись) - Journal Entry


заем, ссуда - Loan

заказ (на производство или выполнение работы) - Job order заказ на покупку - Purchase order закладная - Mortgage

заключительный пробный баланс - Post-closing trial balance

закрывающие проводки (записи) - Closing entries закупки - Purchases

запасы готовой продукции - Finished goods inventory запасы конечные (на конец периода) - Ending inventory, Closing stocks запасы материалов - Materials inventory

запасы начальные - Beginning inventory, Opening stocks запасы незавершенного производства - Work in process inventory

заработанный «излишек» - Earned surplus

заработная плата - Wages

затраты, издержки, расходы - Cost ~ дифференциальные - Differencial costs ~ инвентаризируемые - Inventoriable costs ~ контролируемые - Controllable costs ~ косвенные (непрямые) - Indirect costs ~ на единицу - Unit costs - на замену - Replacement cost .)

~ на обработку (добавленные затраты) - Conversion costs ~ на продукт - Product cost

~ на транспортировку купленных товаров - Freight in, Transportation in, Carriage in

~ на транспортировку по вывозу товаров - Freight out, Carriage out

~ неистекшие - Unexpired costs

~ общие (совместные) - Joint costs, Common costs

~ переменные - Variable costs

~ периода - Period costs (expenses)

~ полные - Full costs

~ полупеременные - Semivariable costs

~ полупостоянные - Semifixed costs

~ постоянные - Fixed costs

~ пошаговые - Step costs

~ приростные - Incremental costs

производственные - Manufacturing costs

~ производственные суммарные - Total manufacturing costs ~ прослеживаемые - Traceable costs ~ прямого труда - Direct labor costs ~ прямые - Direct costs

~ прямых (основных) материалов - Direct materials costs

~ смешанные - Mixed costs

~ стандартные (нормативные) - Standard costs

целевые (запланированные) - Target costs ~ чистые релевантные - Net relevant costs земля - Land

значительное влияние {инвестора на инвестируемую компанию) - Significant influence (of investor over investee company)


идеальная производственная мощпость - Ideal capacity

идеальные нормативные (стандартные) затраты - Ideal standard costs

изменения в учетных методах - Accounting changes

износ долгосрочных материальных активов - Depreciation

изъятия - Withdrawals

изъятия собственников - Owners withdrawals

инвентаризация (проведение инвентаризации) - Taking a physical inventory

инвентаризируемые затраты - Inventoriable costs инвестиции (вложе- ния) - Investments инвестиционная деятельность - Investing activities

инвестиционная собственность - Investment property индекс общего уровня цен - General price index индекс потребительских цен,- Consumer price index индекс розничных цен - Retail price index инфляция - Inflation

исключения, элиминирование (при консолидации) - Eliminations историческая стоимость - Historical cost истощаемые активы - Wasting assets итоговая прибыль (счет) - Income summary итоговые счета (Великобритания) - Final accounts

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