| accelerated depreciation | |
| account book | |
| accounting book-keeping | ; |
| accounting criteria accounting standards | |
| accounts payable | ; |
| accrual | , |
| accrued liability accrued expense | ; |
| accrued revenue accrued income | |
| actual cost | |
| added value | |
| adjustment | |
| administrative expenses | |
| advances | |
| affiliated company | |
| allocation of the dividend | |
| amortization depreciation | ; ; |
| to amortize to depreciate | |
| annual general meeting (AGM) | |
| to approve a balance | |
| articles of association | |
| asset | |
| assets | ; |
| assets and liabilities | |
| assets side | |
| assets value | |
| associated companies | |
| auditing audit | ; ; |
| auditors certificate | |
| balance-sheet analysis | ; |
| balance-sheet consolidation | |
| balance-sheet items | |
| balance-sheet ratios | |
| balance sheet | |
| board of directors | |
| Book Keeping loss | |
| book profit | ; |
| book value | ; |
| break-up value | |
| break even point (BEP) | ; |
| budget | ; |
| industrial and commercial equipment | |
| intangible assets | |
| interests earned | |
| interests paid | |
| inventories stock | - |
| inventory | ; |
| inventory accounting stock accounting | - |
| inventory book | |
| inventory records stock records | |
| inventory turnover index | |
| inventory value | |
| investment | ; |
| invoicing billing | ; - |
| land and buildings | |
| legal reserve | |
| liabilities | ; ; |
| liabilities side | ; ; |
| limited liability company | |
| limited partner sleeping partner | ; |
| limited partnership | |
| liquid assets | ; |
| liquidity | ; |
| long-term financing | |
| loss | ; ; |
| loss on credits | |
| major shareholder | |
| majority interest | |
| majority shareholder | |
| to make a list of inventory | |
| to manage a company | |
| management buy-out | ; |
| memorandum of association | |
| minority interest | ; |
| minutes of a meeting | |
| net assets | - |
| net margin | |
| net profit | |
| non-taxable income | |
| on first call | |
| one-man business | ; |
| buildings tax | |
| business consultant expert in commercial law | - ; |
| to call a general meeting | |
| capital | ; ; |
| capital goods | ; ; |
| capital increase | |
| capital loss | ; |
| to capitalize | ; |
| cash cow product | ; |
| cash flow | ; |
| chairman of the board directors | |
| chart of accounts | |
| clean factoring | |
| closing balance | |
| closing stock | |
| company firm | ; ; |
| company merger | ; |
| company profitability | ; |
| consolidated statement | |
| controlling company | - |
| corporate books | |
| corporate purpose | |
| corporate tax | |
| cost centre | |
| cost of goods sold | ; |
| cost and revenues | |
| credit | |
| to credit an amount | |
| credit column credit side | |
| credit note | ; , - |
| current assets floating assets | |
| day book journal book | |
| debit and credit | |
| debit column debit side | |
| debit note | |
| debt | ; ; |
| debtor | ; |
| deed of association company statue | |
| deferred expense deferred charge | |
| deferred income deferred revenue | |
| opening balance sheet | ; |
| opening stock opening inventory | |
| operating loss | |
| operating profit | |
| ordinary partnership | ; |
| outstanding credits | |
| overhead costs overheads | |
| owners equity | |
| owner | ; |
| partner shareholder | ; |
| patent | ; |
| periodical report | |
| personnel costs | |
| plant and equipment | |
| plant and machinery | |
| post a contra-entry | |
| pre-tax profit | |
| production costs | |
| production value | |
| professional accountant | |
| profit and loss account (GB) income statement (US) | |
| profit distribution | |
| provision | ; |
| provision for doubtful accounts | |
| proxy vote | |
| to put into liquidation | |
| quorum | ; |
| to quote a company | ; |
| raw materials inventories | |
| real estate | |
| records | ; ; |
| registered office | |
| reserve fund reserve | |
| return on investment (ROI) | ; |
| revenue earnings incomes | ; |
| revenue tax | |
| revenues and expenses | |
| rounding down | |
| rounding up | |
| running costs operating costs | |
| deferred tax | |
| depreciable assets | |
| depreciation allowance capital allowance | |
| depreciation fund amortization fund | |
| double entry | |
| entry | |
| entry date | |
| equity tax | |
| expenditure outflow expense | |
| expense centre | |
| expense receipt | |
| extraordinary meeting | |
| false accounting | |
| false factoring | |
| fee | ; |
| to fill in a VAT return | |
| final balance | |
| finance | ; |
| financial leasing | |
| financial management | |
| financial resources | |
| financial statement | |
| financing funds | ; |
| finished products inventories | |
| fiscal year financial year | ; |
| fixed assets (GB) capital assets (US) | ; |
| fixed costs | |
| fully paid-up capital | |
| general accounting | |
| general partner | ; |
| goodwill expenses start-up costs | ; |
| gross margin | |
| gross operating margin | |
| gross operating profit | |
| gross profit | |
| in the black | ; |
| income tax | |
| industrial accounting cost | |
| semifinished goods inventories | |
| to set up a company | ; |
| share capital (GB) capital stock (US) | ; |
| shareholders calling | |
| shareholders meeting | |
| shareholders register | |
| stamp duty | |
| state-controlled enterprise | |
| statement of account account statement | |
| statutory balance | |
| stocks and work in progress (GB) inventories (US) | |
| subscribed capital underwritten capital | ; |
| subsidiary | ; |
| subsidiary company controlled company | |
| substitutive tax | |
| take-over | ; |
| tax | ; |
| tax accounting | |
| tax assessment | |
| tax audit tax inspection | |
| tax base | |
| tax credit | ; |
| tax exemption tax allowance | |
| tax payer | |
| tax rate | |
| tax register | |
| tax return income tax return | |
| tax revenue | |
| taxable value assessment | , |
| taxation | |
| taxes and dues | |
| temporary balance | |
| total current assets | |
| trial balance | ; - |
| value added tax (VAT) | |
| variable costs | |
| VAT return VAT declaration | |
| to veto withholding tax | |
| year-end inventory |
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