Accounting Flashcards by Malin Mitchell | Brainscape

Q

Arbetsställe

A

Work place

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Q

Avtal

A

Agreement

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Q

Beskattning

A

Taxation

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Q

Bokföring

A

Accounting

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Q

Bokföringsorder

A

Journal voucher /
GL file (General Ledger)

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Q

Bokslut

A

Financial statement /
Final accounts

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Q

Bolagsskatt

A

Corporation tax

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Q

Bransch

A

Trade / branch

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Q

Delårsrapport

A

Interim report

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Q

Delårsresultat

A

Interim results

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Q

Aktiebolag

A

Limited company

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Q

Dotterbolag

A

Subsidiary

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Q

Ekonomiavdelning

A

Finance department

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Q

Ekonomisk förening

A

Economic association

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Q

Enskild firma

A

Sole trader /
Sole proprietorship

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Q

Handelsbolag

A

General partnership /
Trading partnership

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Q

God bokföringssed

A

Generally accepted accounting principles

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Q

Faktura

A

Invoice

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Q

Fasta kostnader

A

Fixed costs

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Q

Finanschef

A

(CFO) Chief Finance Officer /
Finance manager

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Q

Förlust

A

Loss

Q

Förvaltningsberättelse

A

Management report

Q

Inköp

A

Purchase

Q

Intäkter / omsättning

A

Revenue

Q

Kassaflöde

A

Cash flow

Q

Kassaflödesanalys

A

Cash flow statement

Q

Konto

A

Account

Q

Kontoplan

A

Account plan

Q

Leverantör

A

Supplier

Q

Lönsam

A

Profitable

Q

Moms

A

VAT (valued added tax)

Q

Nyckeltal

A

Ratios /
Financial ratios

Q

Periodiseringsmetod

A

Accruals method /
Accruals principle

Q

Resultat efter skatt

A

Earnings /
Profit after tax

Q

Resultatbudget

A

Profit budget /
Income budget

Q

Resultaträkning

A

Profit & loss account (P&L) /
Income statement

Q

Revisionsbolag

A

Audit /
Audit company

Q

Revisor

A

Auditor

Q

Räntekostnader

A

Interest expenses

Q

Ränteskulder

A

Interest payable

Q

Rörelseresultat

A

Operating profit

Q

Rörliga kostnader

A

Variable costs

Q

Säljsiffror

A

Sales figures

Q

Tillfällig

A

Interim

Q

Undervärderad

A

Undervalued

Q

Utfall

A

Outcome

Q

Vinst

A

Profit

Q

Årsredovisning

A

Annual report

Q

Öresavrundning

A

Rounding off

Q

Övervärderad

A

Overvalued