Студопедия

КАТЕГОРИИ:


Архитектура-(3434)Астрономия-(809)Биология-(7483)Биотехнологии-(1457)Военное дело-(14632)Высокие технологии-(1363)География-(913)Геология-(1438)Государство-(451)Демография-(1065)Дом-(47672)Журналистика и СМИ-(912)Изобретательство-(14524)Иностранные языки-(4268)Информатика-(17799)Искусство-(1338)История-(13644)Компьютеры-(11121)Косметика-(55)Кулинария-(373)Культура-(8427)Лингвистика-(374)Литература-(1642)Маркетинг-(23702)Математика-(16968)Машиностроение-(1700)Медицина-(12668)Менеджмент-(24684)Механика-(15423)Науковедение-(506)Образование-(11852)Охрана труда-(3308)Педагогика-(5571)Полиграфия-(1312)Политика-(7869)Право-(5454)Приборостроение-(1369)Программирование-(2801)Производство-(97182)Промышленность-(8706)Психология-(18388)Религия-(3217)Связь-(10668)Сельское хозяйство-(299)Социология-(6455)Спорт-(42831)Строительство-(4793)Торговля-(5050)Транспорт-(2929)Туризм-(1568)Физика-(3942)Философия-(17015)Финансы-(26596)Химия-(22929)Экология-(12095)Экономика-(9961)Электроника-(8441)Электротехника-(4623)Энергетика-(12629)Юриспруденция-(1492)Ядерная техника-(1748)

Accounting Terms for Small Business Owners 1 страница




Читайте также:
  1. A BELLEVILLE 1 страница
  2. A BELLEVILLE 2 страница
  3. A BELLEVILLE 3 страница
  4. A BELLEVILLE 4 страница
  5. Accounting Terms for Small Business Owners 1 страница
  6. Accounting Terms for Small Business Owners 2 страница
  7. Accounting Terms for Small Business Owners 2 страница
  8. Accounting Terms for Small Business Owners 3 страница
  9. Accounting Terms for Small Business Owners 3 страница
  10. ActeII, se. V. 1 страница
  11. ActeII, se. V. 2 страница

 

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

3. 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.

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

5. 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.

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

7. 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.

8. 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.

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

10. 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.

11. 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.

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

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

14. 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.



15. 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.

16. 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.

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

18. 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.

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

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

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

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

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

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

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

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

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

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

29. SampleA representative small section of a larger population

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

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

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

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

34. 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

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

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

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

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

39. AuctionВесьма распространенна форма покупки-продажи товара. Предлагаемый товар выставляется продавцом на торги, покупатели ведут торги предлагая свою цену. В итоге товар достается тому, кто предложил больше всех.

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

41. BidderПользователь сделавший ставку.

42. CancelationОтмена ставки Продавцом.

43. IncrementШаг ставки. Минимальная сумма на которую покупатель обязан поднять цену на товар чтобы его ставка была принята. Назначается продавцом.

44. RetractionОтзыв ставки Покупателем.

45. BiddingПроцесс размещения ставки.

46. BINАббревиатура от "Buy it Now". Buy it Now - Опция "купить сейчас". Иногда устанавливается продавцом при выставлении лота. Позволяет покупателю купить лот за фиксированную цену. Торги в этом случае прекращаются.

47. Confirmed PayPal аddressФизический адрес пользователя верифицирован системой PayPal. Счета в системе PayPal можно верифицировать отсылая в компанию копии необходимых документов.

48. Current BidНаивысшая сделанная ставка на данный момент.

49. DeliveryДоставка.

50. Dutch AuctionГолландский аукцион. Особый вид торгов, при котором количество предлагаемых товаров больше 1-го. Позволяет купить сразу несколько единиц.

51. eBay Shipping Calculator
Калькулятор, встраиваемый продавцом в описание лота и позволяющий покупателю рассчитать стоимость доставки.

52. eBay Standard Purchase Protection ProgramСтандартная программа защиты покупки. Предоставляется аукционом eBay бесплатно и позволяет Покупателям компенсировать финансовые потери в сумме до $200.

53. EscrowАмериканская фирма-посредник

54. Featured ListingЛистинг, при выставлении которого на торги, продавцом использовались дополнительные опции ("Buy it Now", "Gallery" и т.д.).

55. FeedbackОтзыв. После завершения любой сделки продавец и покупатель обмениваются отзывами - они могут быть позитивными, негативными или нейтральными. Позитивный отзыв дает +1 к рейтингу пользователя, нейтральный 0, негативный -1.

56. High BidderПокупатель предложивший наиболее высокую цену (сделавший наивысшую ставку).

57. ItemЕдиница товара.

58. LocationМестонахождение (обычно продавца и товара)

59. Maximum BidМаксимальная ставка.

60. Minimum BidМинимальная ставка.

61. Minimum DamageДанный термин означает, что продаваемый товар незначительно поврежден. То же самое, что и Light Damage. Также в ходу термины Moderate Damage (повреждения среднего уровня) и Major Damage (значительные повреждения).

62. Mint ConditionСубъективный термин. Означает, что товар находится в хорошем состоянии.

63. Money OrderПочтовый денежный перевод, крайне популярное средство платежа в США. В странах СНГ не доступен.

64. OutbidПеребитая ставка.

65. Power SellerПродавец с высоким уровнем продаж и большим рейтингом доверия.

66. Private AuctionПриватный аукцион при проведении которого личности покупателя и продавца не разглашаются.

67. Reserve PriceСпециальная цена, которую устанавливает продавец и ниже которой он не согласен продать свой лот. Эта цена не видна покупателям, они лишь видят, достигнута ли она или нет ("Reserve price not meet yet).

68. Shipping AddressАдрес на который должен быть доставлен купленный товар.

69. Starting PriceСтартовая цена. Определяется продавцом при выставлении лота на торги.

70. Total AmountВ контексте аукциона eBay, обычно, стоимость лота плюс расходы на доставку.

71. UsedОзначает товар бывший в употреблении.

72. Wire TransferОдин из способов оплаты товара. Международный банковский перевод с одного банковского счета на другой.

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

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

75. Bear (v.) to pay

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

100. Toxic (adj) poisonous and harmful to people

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

102. Worthless (adj) without value or use

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

104. Creditworthiness (n) ability to repay debts

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

122. Implication (n) a possible effect o result

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

139. Consistency = The financial policies and systems of an NGO must be consistent over time. 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.

140. 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.

141. 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.

142. 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.

143. 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.

144. 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.

145. 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.

146. 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.

147. 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.

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

149. 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.

150. 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.

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

152. go blank = be suddenly unable to remember something

153. muddled = not clear or effective

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

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

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

157. stranger = someone whom you don’t know

158. concise = expressed clearly using only a few words

159. insight = clear understanding of something complicated

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

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

162. coherent = clear and sensible

163. wander off = move a way

164. laborious = long, difficult and boring

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

166. valid = reasonable and generally accepted

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

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

169. substantiate = provide evidence that proves something

170. overburden = overload

171. abruptly = suddenly and unexpectedly

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

173. incorporate = to add or include

174. hazard = danger, risk

175. blurred = unclear

176. get you down = make you feel unhappy

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

178. sustain = make something continue

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

180. allotted = given officially for a particular purpose

 

Авансированный (вложенный, также оплаченный) капитал - Contributed or paid-in capital авансы поставщикам –

Advances to suppliers авторское право -Copyright административные планы - Administrative plans административные расходы - Administrative expenses

Активы - Assets

~ внеоборотные - Fixed assets

высоколиквидные - Quick assets

денежные - Monetary assets

долгосрочные - Long-term assets

~ истощаемые - Wasting assets - капитальные - Capital assets

краткосрочные (текущие) - Current assets

материальные - Tangible assets

~ неденежные - Nonmonetary assets

нематериальные - Intangible assets

производственные - Plant assets ~ чистые - Net assets

~ чистые оборотные - Net current assets актуарные допущения - Actuarial assumptions акцепт, согласие на оплату - Acceptance акцизный налог - Excise tax акционерный капитал - Stockholders equity акционеры - Stockholders, Shareholders акция Skin. Stock акция без номинальной стоимости - No-par stock (no-par-value stock)

Американская бухгалтерская ассоциация - AAA (American Accounting Association)

Американский институт дипломированных общественных бухгалтеров - AICPA (American Institute of Certified Public Accountants)

амортизация нематериальных активов - Amortization (Amortisation)

амортизация (износ) основных средств - Depreciation

амортизация, истощение природных ресурсов - Depletion амортизируемая стоимость - Depreciable cost

анализ - Analysis

~ вертикальный - Vertical analysis

~ горизонтальный - Horisontal analysis

~ коэффициентов - Ratio analysis

~ (ранжирование) счетов по срокам оплаты - Aging of accounts (age analysis)

отклонений - Variance analysis

~ приростной - Incremental analysis

~ соотношения Затраты-OSi^m - Прибыль-Cost-volume-profit (C-V-P) analysis

структуры продаж - Sales mix analysis ~ трендовый - Trend analysis

~ управленческого решения о ликвидации неприбыльного сегмента бизнеса - Unprofitable segment decision analysis

~ финансовых отчетов - Financial statement analysis Аренда - Lease

капитальная (финансовая) - Capital lease

оперативная - Operating lease

Ассоциация дипломированных привилегированных бухгалтеров

(Великобритания) - АССА (Chartered Association of Certified Accountants) ассоциированная компания - Associate

Б

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

в

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

Г

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

Д

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





Дата добавления: 2015-06-28; Просмотров: 895; Нарушение авторских прав?;


Нам важно ваше мнение! Был ли полезен опубликованный материал? Да | Нет



ПОИСК ПО САЙТУ:


Рекомендуемые страницы:

Читайте также:



studopedia.su - Студопедия (2013 - 2018) год. Все материалы представленные на сайте исключительно с целью ознакомления читателями и не преследуют коммерческих целей или нарушение авторских прав! Последнее добавление ip: 34.204.11.236
Генерация страницы за: 0.046 сек.