Hello, my name is Ahmed I am 19 years old, and this is my second year of studying accounting. I made
Amortize
Amortize is a verb
Reduce or pay (a debt) with a regular payments.
Example: ou'll probably wear it longer, and if you amortize the cost over the extra years you avoid buying a new suit, you just might wind up saving money in the long run.
fr: Amortize
Assignment credit
It's a noun
The book credit leveraged against the fiduciary assignment of a company's receivables.
Example: The company completed the assignment of credit, transferring it's right to collect outstanding debts to a third-party agency.
fr: Crédit de devoir
Bankruptcy
It's a noun
A legal proceeding involving a person or business that is unable to repay outstanding debts.
Example: This was certainly true; emphasis is often put on the Wall Street Crash causing poverty and BANKRUPTCY, but its cause was shrewd investors selling shares and making money.
fr: Faillite
Cash flow
Cash flow is a noun
The total amount of money being transferred into a business, especially as affecting liquidity.
Example: The model also indicates that there are too few takeovers for efficiency. 3.5 Agency Problems Share repurchases may contribute to more responsible use of free CASH FLOW.
fr: Des flux de trésorerie
Expenditure
It's a noun
The act of expending something, especially funds; disbursement; consumption.
Example: Advertising research should be reintroduced into the budget at K$100 per brand (approximately 5% of total advertising EXPENDITURE).
fr: Dépense
Functional currency
It's a noun and a phrase
Currency of the country (called the "primary environment") in which a firm conducts its business activities and generates most of its income and expenses.
Example: A functional currency is the main currency that a company conducts its business.
fr: Monnaie fonctionnelle
Goodwill
Goodwill is a noun
An intangible asset that arises as a result of the acquisition of one company by another for a premium value.
Example: Surely an individual who donates out of 'GOODWILL' should not be so unduly burdened.
fr: Bonne volonté
Liabilities
Noun
Liabilities are debts or obligations a person or company owes to someone else.
Example: This company has a lot of liabilities because they don't pay their provider.
fr: Passif
Loan
It's a noun
A sum of money borrowed and expected to be paid back with interest.
Example: Taking risks should not be always avoided and a well thought through marketing plan can easily justify a LOAN.
fr: Prête
Margin
It's a noun
The difference between a sale price and a cost
Example: However, Hyundai has higher gross profit MARGIN almost by twice showing that it has been having a better net profit than Audi for three consecutive years.
fr: Marge
Mortgage
It's a noun
A debt instrument that is secured by the collateral of specified real estate property and that the borrower is obliged to pay back with a predetermined set of payments.
Example: Freddie has a public aim to stabilise the nation's MORTGAGE markets and expand opportunities for homeownership and affordable rental housing.
fr: Hypothèque
opening balance
opening is an adjective.
Balance is a noun.
The new amount on their balance sheet after financial statements are completed.
Example: Furthermore, Mrs. Maletta said, West New York "still has an open balance of $61,000.
fr: Solde d'ouverture
Operating expenses
Operating is an adjective.
Expenses is a noun
An expense incurred in carrying out an organization's day-to-day activities, but not directly associated with production.
Example: This ratio reflects the position of pre-tax profit remaining for shareholders after all the OPERATING EXPENSES and interest charges have been deducted.
fr: Dépenses d'exploitation
Perpetual inventory system
It's a noun and a phrase.
A system where a business updates the quantity and availability of its inventory on a continuous basis, after each purchase or sale.
Example: A perpetual inventory system is a method of continuously accounting for the current state of an organization's inventory.
fr: Système d'inventaire permanent
Prime cost
It's a noun
The direct cost of a commodity in terms of the materials and labor involved in its production, excluding fixed cost.
Example: The total cost of production is divided into prime cost, works cost, and cost of production.Prime costs are the primary costs of production; the sum of the direct materials costs and direct labor costs
fr: Coût de revient
Residual value
It's a noun
Estimated scrap value of an asset at the end of its economic or useful life.
Example: This shows the presence of one outlier and that too with a standardised RESIDUAL VALUE of just -4.1.
fr: Valeur résiduelle
Share
It can be a noun and a verb.
A unit of account for the capital or stock of a company.
Example: The change in price of the SHARE of the business is a very good indication of how well the business is doing at that point, but the SHARE price is very sensitive to change to does not give a fair view of how the business is doing over the course of a year.
fr: Partager
Shareholder
It's a noun
An owner of shares in a company
Example: It is a healthy and growing company based on the high return in SHAREHOLDER's fund of 120%.
fr: Actionnaire
Solvency
It's a noun
The ability to meet maturing obligations as they come due.
Example: When banks accumulate a high share of public debt, the SOLVENCY of the system depends indirectly on the SOLVENCY of the public sector.
fr: Solvabilité
Wages
It's a noun
Money that is paid or received for work or services, by the hour, day, or week
Example: Therefore any negotiations that may need to occur with regards to overtime and increased WAGES, for example, need to be acknowledged and dealt with as soon as possible.
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