This glossary is to help me learn terms related to my field of study.
Auditor
noun
a person who conducts an audit.
Example: In the Money: Freddie Mac's Shuffling Games' Michael Rapoport, 27 July 2003 The auditor Auditors have a duty to form and express an opinion as to whether the company's accounts demonstrate an accurate view of the entity's financial position.
en: Auditeur
Balance sheet
noun
is a financial statement that reports a company's assets, liabilities and shareholders' equity at a specific point in time.
Example: However, it is used as more "reliable guide to the liquidity of a business than the current assets held at the balance sheet date".
en: Bilan financier
Bankruptcy
noun
the state of being bankrupt.
Example: Britain had spent itself close to bankruptcy... [and]
someone had to pay, and in Grenville's view the North American colonies had delayed paying long enough.'.
en: Faillite
Benefit
noun
an advantage or profit gained from something
Example: Furthermore, this will permit a better management of the firm's assets, possibly even enabling it to benefit from future investment opportunities, as they will have some constancy in their revenue figures, and to make long-run plans.
en: Bénéfice
Debt
noun
something, typically money, that is owed or due.
Example: Often, a significant part of their export revenues is used to pay back their large foreign debt (Ayhan Kose, 2002).
en: Créance
Disbursement
noun
the payment of money from a fund.
Example: The big budget cuts occurred in infrastructure investments of federal enterprises and in the disbursement of loans of federal banks to states and municipalities.
en: Décaissement
Dividend
noun
a sum of money paid regularly (typically quarterly) by a company to its shareholders out of its profits
Example: The NPV method acknowledges that a pound today is worth more than a pound in the future because of inflation, risk and the opportunity cost of investing that pound today at the real interest rate. such as dividend payments, other capital budgeting methods and interest payments.
en: Dividende
E-commerce
noun
Electronic commerce, carried out through the Internet.
Example: The extent of Tesco's lead in the e\-commerce sector is very apparent: Tesco's approach to online shopping differs to Sainsbury's for example.
en: Commerce électronique
Expenditure
noun
the action of spending funds.
Example: Figure 2 Multidimensional Scaling- Brand Perceptions Advertising expenditure is at K$1725 but this has varied, often in line with budget constraints.
en: Dépense
Financial state
noun
are formal records of the financial activities and position of a business, person, or other entity.
Example: The dividend cover of 5.60 as compared to 2.13 for Tesco is scant comfort as it seems to indicate a lower level of dividend payment rather than financial prudence which, although appropriate for the financial state of the business, potentially does not bode well for the future.
en: État financier
Investment
noun
the action or process of investing money for profit or material result.
Example: Since most sites are over fifty years old and run down due to under investment, a broad spectrum of results would be expected.
en: Investissement
Liabilitiy
noun
the state of being responsible for something, especially by law.
Example: To national debts there has been added a great mass of municipal and local indebtedness, which seems likely to equal, or even exceed in magnitude the liabilities of the central governments.
en: Passif
Loan
noun
a thing that is borrowed, especially a sum of money that is expected to be paid back with interest.
Example: The planters not only had to pay a very large interest back on the loan but pay the import duties in England, insurance costs and warehouse, inspection and carting fees.
en: Emprunt
Patent
noun
is protection granted by a national government for an invention
Example: The interests of the company should be protected by getting a patent.
en: Brevet
Paycheck
noun
a check for salary or wages made out to an employee.
Example: For example as Ehrenreich and Hochschild (2002: 11) pertinently state, 'by migrating a woman may escape the expectation that she has to care for an elderly family member, has to relinquish her paycheck to a husband or father, or defer to an abusive husband'.
en: Chèque de paie
Regularization
noun
is the process of adding information in order to solve an ill-posed problem or to prevent overfitting.
Example: If a is high it adds high penalty to error term making the learned hyper plain almost linear, if a is close to 0 it has almost no effect on the error term causing no regularization.
en: Régularisation
Save
verb
keep and store up (something, especially money) for future use.
Example: Gaining the 20% cost negotiation would save a substantial £756 per week or enable external production to increase by 45 meters.
en: Épargner
Shareholder
noun
an owner of shares in a company.
Example: The difference between the market price and exercise price of options is the expense to the shareholder and compensation to the employee.
en: Actionnaire
Tax
noun
a compulsory contribution to state revenue, levied by the government on workers' income and business profits, or added to the cost of some goods, services, and transactions.
Example: FASB should look into explosive issues of accounting for pension costs, for post-retirement costs such as health and insurance plan, interperiod income tax allocation and translation of foreign currency financial statements.
en: Impôt
Treasury
noun
the funds or revenue of a government, corporation, or institution.
Example: This firm's "importance to Indonesia's treasury . . . ha[s]
helped secure it against challenges from local people [and]
environmental groups" in spite of the considerable environmental damage that it causes in the Papuan region.
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