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Engelse vaktermen
Leer de Engelse begrippen voor PDB
39
Accounting
Not Applicable
10/19/2013
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Term
jaarrekening
 Definition
financial statements/annual accounts
Term
balans
 Definition
balance sheet
Term
winst- en verliesrekening
 Definition
income statement
Term
activa
 Definition
assets [AS-set]
Term
vaste activa
 Definition
non-currents assets
Term
goodwill
 Definition
goodwill
Term
vlottende activa
 Definition
currents assets
Term
materiële vaste activa
 Definition
long-lived assets/tangible [TAN-gible] fixed assets
Term
schulden op lange termijn
 Definition
long-term liabilities
Term
schulden op korte termijn
 Definition
current liabilities
Term
schulden
 Definition
debts [DEts]
Term
netto omzet
 Definition
net sales
Term
bedrijfsresultaat
 Definition
operation income
Term
resultaat voor belasting
 Definition
profit before taxes/result before profit tax
Term
nettoresultaat
 Definition
net result
Term
afschrijving
 Definition
depreciation [dePREciation]
Term
gewone aandelen
 Definition
ordinary shares
Term
preferente aandelen
 Definition
preference shares
Term
leningen
 Definition
loans
Term
obligaties
 Definition
bonds
Term
voorraden
 Definition
inventories
Term
debiteuren
 Definition
accounts receivable
Term
handelsvorderingen
 Definition
trade receivables
Term
liquide middelen
 Definition
cash
Term
eigen vermogen
 Definition
shareholders equity [Ekwity]
Term
aandelenkapitaal
 Definition
capital stock/share capital/equity capital
Term
gestort aandelenkapitaal
 Definition
paid-in capital
Term
agioreserve
 Definition
additional paid-in capital
Term
winstreserve
 Definition
retained earnings
Term
nominale waarde
 Definition
par value/face value
Term
voorziening
 Definition
provision
Term
crediteuren
 Definition
accounts payable
Term
handelsschulden
 Definition
trade payables
Term
geïnvesteerd vermogen
 Definition
capital employed
Term
liquiditeit
 Definition
liquidity
Term
liquiditeit, inclusief de voorraden
 Definition
current ratio
Term
liquiditeit, exclusief de voorraden quick ratio
 Definition
quick ratio
Term
solvabiliteit
 Definition
solvency
Term
inkomen voor interest en belasting = bedrijfsresultaat
 Definition
EBIT
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