ang semestr II

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質問 English 答え English
keeping financial records and prepering financial statements
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financial accounting
determining the unit cost of manufactured products including indirect costs
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cost accounting
calculating how much tax an individual or a company should pay - or trying to reduce this figure
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tax accounting
the use of company’s accounting data by its managers for planning and control
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management accounting
anything owned by a business - cash, buildings, machines, equipment, etc.
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assets
the money that a company receives from supplying goods and services
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income
the money that company spends
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expenditure, expenses
money that a company will have to pay to someone else- bills, debits, interests, taxes
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liabilities
recording transaction (purchases and sales) in ladgers
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bookkeeping
checking ang evaluating financial records
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auditing
A charge for arranging a transaction (e.g. buying or selling securities)
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Commission
A charge for a service performed by a bank
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Fee
Payment for an insurance policy
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Premiums
A reduction in the value of the asset, charge against profits
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Amortization
Adjective meaning after all deductions have been made
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Net
Adjective meaning for a whole group of companies
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Consolidated
Adjective meaning one year or less in financial statements
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Short - term
Part - ownership (less than 50 %) of other companies
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Minority interests
Things of a value that cannot be physically touched, such as reputation (goodwill), brand names and trademarks
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Intangible assets
The not worth of a company the amount by which exceed liabilities
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Shareholders’ equity

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