→ Strona 102 I 103 → Avvia Impara / Scarica schede MP3

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

strona 102 i 103

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