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

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