Vocabulary

account (s) n – счет (а); отчетность

~ payable – счета кредиторов; статья пассивов; кредиторская задолженность

~ receivable – счета дебиторов; дебиторская задолженность; статья активов

profit and loss ~ – счет прибыли и убытков

accountant n – бухгалтер

accountability n – подотчетность

accounting n – бухгалтерский учет

cost ~ – калькуляция затрат (учет издержек экономической деятельности)

managerial ~ – управленческий учет (сбор и обработка информации, полезной для текущего управления фирмой)

tax ~ – налоговый учет

creative ~ – “изобретательный” бухгалтерский учет (с целью уклонения от контроля над экономической деятельностью)

~ period – отчетный период

audit n – аудит; аудиторская проверка

auditor n – аудитор; ревизор

balance n – баланс, сальдо

~ sheet – балансовый отчет

break-even n – безубыточность

capital n – капитал

~ stock – основной капитал

working ~ – оборотный капитал; текущие активы

venture ~ – венчурный капитал

double entry n – бухгалтерский учет методом двойной записи

entity n – экономический субъект

equity n – стоимость капитала за вычетом обязательств; чистые активы (компании)

goodwill n – “гудвил”; условная стоимость нематериальных активов фирмы

ledger n – главная бухгалтерская книга

liquidity n – ликвидность

solvency n – платежеспособность

GLOSSARY

• Account – a detailed record of all the money that a person receives and spends.

• Accounts payable is all the money a company owes to other companies for goods or services received.

• Accounts receivable is all the money a company is owed by other companies for good or services it had supplied.

• Accountant – a person whose job is to inspect or keep accounts.

• Accounting – the system that measures business activities, processes that information into reports, and communicates these findings to decision makers.

• Audit – the inspection of an organization's annual accounts.

• Auditor – a person who carries out an audit.

• A balance sheet is a written statement of the amount of money & property that a company or person has, including amounts of money that are owed or are owing.

• A company costs are total amount of money involved in operating the business.

• An invoice is a document that lists goods that have been supplied or services that have been done, and says how much money you owe for them.

• A company’s profit and loss accounts is a financial record, published at the end of each financial year, that shows whether it has made a profit or a loss. (P&L).

• Break-even – when sales reach a level where revenue match costs, a company or product breaks even.

• Capital stock (syn. capital; stock) – the total value of the money, equipments buildings, etc. of a business company.

• Double entry – a method of showing that every business transaction has two aspects, i. e. materials or goods purchased on credit are a liability on the firm to pay the supplier later, but at the same time they are an asset, as at some time the materials will be used for manufacture and then sold, or the goods purchased will be resolved.

• Equity is the money a company gets from selling the shares it owns.

• Goodwill – the good reputation of an established business

• Ledger – the most important accountant book

• Principal – an amount of money lent or invested on which interest is paid.

• Revenue is money that a company, organization or government receives from people.