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Business English 2 > Chapter 3: CEO Activism > Flashcards

Chapter 3: CEO Activism Flashcards

1
Q

Financier

A

a person concerned in the management of large amounts of money on behalf of governments or other large organizations.

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2
Q

Financial report

A

information that a company gives about its finances

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3
Q

Financial performance

A

how well, or badly, a company is doing from a financial point of view

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4
Q

Chief finance officer (CFO)

A

the top financial position in an organization.

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5
Q

Balance sheet

A

a statement of the assets, liabilities, and capital of a business or other organization at a particular point in time, detailing the balance of income and expenditure over the preceding period.

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6
Q

Profit and loss (P&L) account

A

a financial report that shows how much your business has spent and earned over a specified time.

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7
Q

Cashflow statement

A

a financial statement that shows how cash entered and exited a company during an accounting period.

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8
Q

Preliminary

A

preceding or done in preparation for something fuller or more important.

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9
Q

Prelims

A

abbreviation for preliminary.

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10
Q

Interim

A

relating to less than a full year’s business activity.

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11
Q

Dividends

A

a sum of money paid regularly (typically annually) by a company to its shareholders out of its profits (or reserves).

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12
Q

Shareholder

A

a person or institution that has invested money in a corporation in exchange for a “share” of the ownership.

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13
Q

To issue

A

the action of supplying or distributing an item for use, sale, or official purposes.

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14
Q

Share

A

represents ownership of a company.

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15
Q

Bond

A

a loan taken out by a company from investors rather than a bank.

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16
Q

Interest

A

the amount of money a lender or financial institution receives for lending out money.

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17
Q

Bond market

A

the buying and selling of various debt instruments issued by a variety of entities.

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18
Q

Loan

A

a thing that is borrowed, especially a sum of money that is expected to be paid back with interest.

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19
Q

Bondholder

A

an investor or the owner of debt securities that are typically issued by corporations and governments. Bondholders are essentially lending money to the bond issuers.

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20
Q

Undervalue

A

rate (something) insufficiently highly; fail to appreciate.

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21
Q

Overvalue

A

fix the value of (something, especially a currency) at too high a level.

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22
Q

Accruals principle

A

an accounting concept that requires transactions to be recorded in the time period in which they occur, regardless of when the actual cash flows for the transaction are received.

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23
Q

Accruals method

A

an accounting concept that requires transactions to be recorded in the time period in which they occur, regardless of when the actual cash flows for the transaction are received.

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24
Q

Cost of goods sold (COGS)

A

the sum of all direct costs associated with making a product.

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25
Labour costs
cost of employees' salaries
26
Depreciation
a reduction in the value of an asset over time, due in particular to wear and tear.
27
Corporation tax
a tax on the profits of a corporation.
28
Turnover
the amount of money taken by a business in a particular period.
29
Omit
fail or neglect to do.
30
Retain
continue to have (something); keep possession of.
31
Securities
investments in other companies
32
Tangible
perceptible by touch, a physical object.
33
Goodwill
the value that the company thinks it has as a functioning organisation with its existing customers
34
Wear out
be used until no longer in good condition or working order.
35
Obsolete
no longer produced or used; out of date.
36
Amortization
the process of repayment of debt through periodic installments over a period of time.
37
Book value
the indicated value of an asset at a particular time
38
Market value
the price an asset would fetch in the marketplace, or the value that the investment community gives to a particular equity or business.
39
Liabilities
everything a company owes
40
Creditor
a person or company to whom money is owing.
41
Overdraft
when the company spends more money than it has in its bank account
42
Current liabilities
debts a company must pay within a normal operating cycle, usually less than 12 months.
43
Long-term liabilities
debts a company owes third-party creditors that are payable beyond 12 months.
44
Tax payable
money owed to the tax authorities
45
Credit period
the number of days that a customer is allowed to wait before paying an invoice.
46
Net cashflow from operations
money generated by the sales of the company's goods or services, minus the money spent on supplies.
47
Inflows
money coming into a company in a particular period
48
Outflows
money coming out of a company in a particular period
49
Net cash position
the position of a company with regard to its liquidity position.
50
EBITDA
Earnings before interest, tax, depreciation and amortization.
51
Return on assets (ROA)
a financial ratio that indicates how profitable a company is in relation to its total assets.
52
Spare capacity
when a business is not making full use of its available capacity.
53
To sweat assets
Using relatively fewer resources compared to similar companies to generate a higher level of profits
54
Return on equity (ROE)
a measure of a company's financial performance that shows the relationship between a company's profit and the investor's return.
55
Income leverage
when one uses borrowed funds (debt) for funding the acquisition of assets in the hopes that the income of the new asset or capital gain would surpass the cost of borrowing.
56
Interest cover
the number of times a company could pay the interest out of its operating profit
57
Leverage
the ratio of a company's loan capital (debt) to the value of its ordinary shares (equity); gearing.
58
Over-leverage
when a company has too much debt, impeding its ability to make principal and interest payments and to cover operating expenses.
59
Deleverage
reduce the level of one's debt by rapidly selling one's assets.
60
Yield
an amount produced of an agricultural or industrial product.
61
earnings per share (EPS)
a measure of a company's profitability, calculated by dividing quarterly or annual income (minus dividends) by the number of outstanding stock shares
62
Shares outstanding
the total number of shares issued and actively held by stockholders.
63
Price-earnings ratio (PE ratio)
the ratio of share price of a stock to its earnings per share (EPS).
64
Return on investment (ROI)
A calculation of the monetary value of an investment versus its cost.
65
Shareholder value
the value given to stockholders in a company based on the firm's ability to sustain and grow profits over time.
66
Divestment
the action or process of selling off subsidiary business interests or investments.
67
Auditor
a person authorized to review and verify the accuracy of financial records and ensure that companies comply with tax laws.
68
Audit
an official inspection of an organization's accounts, typically by an independent body.
69
Cook the books
alter facts or figures dishonestly or illegally.
70
Overstate
state too strongly; exaggerate.
71
Understate
describe or represent (something) as being smaller or less good or important than it really is.
72
Fraud
wrongful or criminal deception intended to result in financial or personal gain.
73
Corporate collapse
the insolvency or bankruptcy of a major business enterprise.
74
Regulators
government agencies checking that the law is applied
75
Auditor rotation
the principle that companies should be obliged to change their auditors regularly.
76
Conflict of interests
a situation in which the concerns or aims of two different parties are incompatible.
77
Financial reporting council (FRC)
council promotes transparency and integrity in business
78
GAAP
generally accepted accounting principles
79
FASB
Financial accounting standards board
80
IAS
International accounting standards
81
Standard
something used as a measure, norm, or model in comparative evaluations.
82
Bodies
organizations
83
IOSCO
International organization of security commissions
84
SEC
Securities and exchange commission
85
Regulatory power
an entities right to control financial activities.
86
Oversight
control
87
Key indicator
something used as a measure, norm, or model in comparative evaluations.
88
Jobs market
how many people are in employment and how many are out of work or unemployed.
89
Out of work
unemployed
90
Unemployed
(of a person) without a paid job but available to work.
91
Employed
(of a person) having a paid job.
92
Disposable income
what people have available to spend after buying essentials such as food, electricity, etc.
93
Consumer borrowing
how much people have borrowed in loans, on their credit cards, etc.
94
Mortgage
loans to buy property.
95
Housing market
the supply and demand for houses, usually in a particular country or region.
96
Interest rates
how much it costs to borrow money
97
Central bank
a public institution that is responsible for implementing monetary policy, managing the currency of a country, or group of countries, and controlling the money supply.
98
Inflation
how fast prices are rising.
99
Financial market
any place or system that provides buyers and sellers the means to trade financial instruments, including bonds, equities, the various international currencies, and derivatives.
100
Stock market
a stock exchange.
101
Trade balance
how much the country is importing and exporting.
102
Trade surplus
the amount by which the value of a country's exports exceeds the cost of its imports.
103
Trade gap
a situation in which a country buys more from other countries than it sells to other countries.
104
Exchange rate
the price of one currency in terms of another currency.
105
Government spending
the amount the government is paying for everything that it provides.
106
Budget surplus
when government's tax revenue is more than government spending.
107
Budget defecit
occurs when government expenses exceed revenue.
108
Trough
a point of low activity or achievement.
109
Prosperity
the condition of being successful or thriving.
110
Expansion
the action of becoming larger or more extensive.
111
Peak
highest point of activity or achievement.
112
Contraction
the process of becoming smaller.
113
Shrink
become or make smaller in size or amount.
114
Bottom out
to reach a lowest or worst point usually before beginning to rise or improve.
115
Reach a trough
to reach a low level, price, etc. before going up again.
116
Boom
grow fast
117
Signs of overheating
risks
118
Soft landing
a moderate economic slowdown following a period of growth.
119
Recession
a period of temporary economic decline during which trade and industrial activity are reduced, generally identified by a fall in GDP in two successive quarters.
120
Depression
a long and severe recession in an economy or market.
121
Slump
a prolonged period of abnormally low economic activity, typically bringing widespread unemployment.
122
Boom and bust cycle
alternating phases of economic growth and decline typically found in modern capitalist economies.
123
Bubble
an economic cycle characterized by rapidly increasing prices of an asset to a point that is unsustainable, causing the asset to burst or contract in value.
124
Credit crunch
a sudden sharp reduction in the availability of money or credit from banks and other lenders.
125
Sub-prime
credit or loan arrangements for borrowers with a poor credit history, typically having unfavourable conditions such as high interest rates.
126
NINJA
No income, no job or assets
127
Toxic assets
an asset that has lost all or most of its value
128
Rating agencies
commercial agencies that publish risk levels.
129
Full-blown
fully developed.
130
Deflation
when consumer and asset prices decrease over time, and purchasing power increases.
131
Gallop
(of a process or event) progressing in a rapid and seemingly uncontrollable manner.

Business English 2 (3 decks)

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