Business finance

Question 1

capital (alaptőke)

Answer 1

when people want to set up or start a company, they need money

Question 2

loan (hitel)

Answer 2

money that a bank lends to someone

Question 3

interest (kamat)

Answer 3

the amount paid to borrow the money

Question 4

share (részesedés)

Answer 4

a unit of ownership in a company, representing a claim on part of the company’s assets and profits

Question 5

equity (részvény)

Answer 5

the value of ownership interest in a company, calculated as total assets minus total liabilities; also refers to ownership shares in general

Question 6

shareholder (részvényes)

Answer 6

the people who invest money in shares and they own part of the company

Question 7

investor (befektető)

Answer 7

they lend money to companies

Question 8

bond (kötvény)

Answer 8

loans that pay interest and are repaid at a fixed future date

Question 9

debt (adósság)

Answer 9

money that is owed to other people or businesses

Question 10

revenue (bevétel)

Answer 10

all the money coming into a company during a given period

Question 11

expenses (költségek)

Answer 11

the cost of sales and operating

Question 12

profit/earnings/net income (nyereség)

Answer 12

revenues minus expenses

Question 13

retain (eredménytartalék)

Answer 13

refers to the accumulated profits a company keeps after paying dividends, which it can reinvest in the business or hold as reserve

Question 14

finance statement (pénzügyi kimutatás)

Answer 14

companies give information about their financial situation

Question 15

balance sheet (mérleg)

Answer 15

showing the amount of money and property that a company has

Question 16

asset (eszközök)

Answer 16

the things a company owns

Question 17

liabilities (forrás)

Answer 17

the money a company owes

Question 18

profit and loss account (eredménykimutatás)

Answer 18

shows the company’s revenues and expenses during a particular period, such as three months or a year