I am a student at Ahuntsic College, this glossary is for everyone who is interested in business.
Amortizable
noun
It means to gradually reduce or write off the cost or value of (something, such as an asset) over a period of time.
Example: The company acquired amortizable intangible assets of $186 million.
fr: Amortissable
Amortization expenses
noun
Amortization expenses account for the cost of long-term assets (like computers and vehicles) over the lifetime of their use.
Example: The usual accounting entry for Amortization consists of a debit to Amortization expense and a credit to the intangible asset account.
fr: Charges d’amortissement
Asset
noun
They are the economic resources it uses to increase sales, reduce costs or otherwise generate value for the owners. It refers to everything a company owns.
Example: The company’s entire assets are now in hock to the banks.
fr: actifs
Balance Sheet
noun
A financial statement of an individual, company or organisation, which shows assets and liabilities (money owed) at a specific date.
Example: Income-account numbers can be no more accurate or meaningful than balance-sheet numbers.
fr: bilan
Bankruptcy
noun
Bankruptcy is a legal proceeding that occurs when the owner of a business can no longer pay its outstanding debts.
Example: The company was forced into bankruptcy.
fr: faillite
E-commerce
noun
commerce conducted via the Internet
Example: E-commerce is a relatively recent phenomenon.
fr: commerce électronique
Liquidity
noun
Liquidity is a company’s ability to raise cash when it needs it.
Example: Market makers are a specific group of traders whose job is basically to provide liquidity
fr: liquidité
Margin
noun
the difference between the cost of buying or making something and the price at which it is sold
Example: The company has one of the highest profit margins in the industry.
fr: marge
Profitability
the fact that something produces or is likely to produce a profit
Example: The report cited improvement in the bank's profitability in recent years.
fr: Rentabilité
Shareholder
noun
A shareholder is a person or institution that has invested money in a corporation in exchange for a “share” of the ownership.
Example: During the third quarter, each shareholder received a dividend payment as a return on their investment.