Английский для бухгалтеров – термины.

Английский для бухгалтеров - термины

1. Assets – активы

Example:

The company’s assets were easy to calculate, but it was difficult to quantify the value of the employees’ expertise.

2. Liabilities – задолженности

Example:

Liabilities are recorded on the right side of the balance sheet, while assets are listed on the left.

3. Balance Sheet – балансовый отчёт

Example:

We studied the balance sheet carefully to see if the assets exceeded the liabilities and shareholders’ equity.

4. Debit – дебет

Example:

She recorded the purchase of the new laptops as a debit entry.

5. Credit – кредит

Example:

She realized that the total debits didn’t equal the total credits, so she had to check each entry all over again.

6. Double Entry – система двойной записи

Example:

Double entry bookkeeping gives you a better perspective than single entry bookkeeping because it helps you make sure each transaction is accurately recorded.

7. Net – чистый, после вычета налогов

Example:

She couldn’t tell me her net salary because she didn’t know all the taxes she was paying; moreover, salaries are not transparent in her company.

8. Gross – общий, без вычетов налогов

Example:

Her gross income exceeded his, but they still couldn’t afford to get the house they’d been dreaming about for such a long time.

9. Profit – прибыль

Example:

In order to decide if the company was worth investing in, they wanted to look at the profit it had been making over the previous year.

10. Revenue – доход

Example:

Our company has experienced a decrease in revenue due to the financial crisis.

11. Capital – капитал

Example:

He couldn’t start a business because he didn’t have enough capital, so he decided to work as a freelancer for the time being.

12. Cash Flow – денежный поток

Example:

They had a cash flow problem because only a small percentage of their customers decided to use early settlement discounts, which meant that they had very high financing costs.

13. Payroll – платёжная ведомость

Example:

They have a lot of employees on their payroll, so they employ quite a few payroll accountants to calculate employee earnings.

14. Accounts Payable – кредиторская задолженность

Example:

All of the accounts payable need to be cleared before we can invest in new software.

15. Accounts Receivable – дебиторская задолженность

Example:

You can calculate the accounts receivable by adding up all the invoices the company generated.

16. Appreciation – повышение стоимости

Example:

Although their balance sheet didn’t look very promising, the company seemed worth investing in because of an anticipated appreciation in the value of their product.

17. Depreciation – снижение стоимости

Example:

Because the company had almost no competitors just a year ago, nobody would have thought that their products would depreciate so much.

18. Overhead – накладной

Example:

Their overhead expenses were so high that they had been making very little profit, so they decided to cut back on marketing.

19. Accounting Period – отчётный период

Example:

The accounting period the investors were interested in was longer than a financial year because they wanted to get the big picture of the company’s profitability.

20. Financial Statements – финансовая отчётность

Example:

The accountants were all busy working on the financial statements as the company was planning to refinance its loans.

21. Share – акция

Example:

He decided to invest in shares of a very profitable company instead of considering a savings account, because he was sure he could make money fast and he enjoyed taking risks.

22. Shareholder – акционер

Example:

Because he was a shareholder in the company, he had to attend annual General Meetings in order to keep up with the latest news and to vote for new members of the Board of Directors.

23. Owner’s Equity – пакет акций

Example:

Unfortunately, in his company’s case, the owner’s equity didn’t amount to much: they had a lot of liabilities and not enough assets.

24. Auditor – аудитор

Example:

When the auditors asked for additional information about the financial statements, our accountants complied without delay.

25. Bookkeeper – бухгалтер

Example:

She was training to become an accountant, but in the meantime she had a part-time job as a bookkeeper.

26. Chartered Accountant – дипломированный бухгалтер-эксперт

Example:

She’s been studying to become a chartered accountant for a few years now, but she just couldn’t manage to pass the final exam.

27. Creative Accounting – гибкая система бухучёта

Example:

As soon as our potential investor realized we had done some creative accounting, they decided to hire an auditor.

28. Income Tax – налог на прибыль

Example:

She was a sole proprietor and she hired an accountant to file her income tax return every year.

29. Value Added Tax (VAT) – НДС

Example:

The bookkeeper had to calculate the Value Added Tax in order to issue the invoice.

30. Return on Investment (ROI) – возврат на инвестиции

Example:

As their return on investment hit the lowest point in the last 5 years, they decided to stop investing in our company.

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