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English Flashcards

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Proverbs and Idioms flashcards
1
Q

Accounting

A

the process of recording financial transactions
pertaining to a business. The accounting process includes summarizing, analyzing and reporting these
transactions to oversight agencies, regulators and tax collection entities.

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2
Q

prašymas išduoti verslo liudijimą.

A

An application for issue of a Business certificate

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3
Q

Bendrovės įstatai

A

Articles of Association of a company

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4
Q

Authorized capital

A

(įstatinis kapitalas) is the maximum amount of share
capital that the company is authorised by its constitutional documents to issue (allocate) to
shareholders;

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5
Q

(Commercial) business certificate

A

(prekybos) verslo liudijimas.

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6
Q

Competition

A

a condition where different economic firms seek to
obtain a share of a limited good by varying the elements of the marketing mix: price, product,
promotion and place;

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7
Q

Contribution

A

(Indėlis) a gift or payment to a common fund or

collection

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8
Q

Corporate Tax Rate

A

Pelno mokesčio tarifas

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9
Q

Dividend

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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10
Q

Employment contract

A

a signed agreement between an individual employee and

an employer or a labour union

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11
Q

Financial aid

A

finansinė pagalba;

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12
Q

Flat-rate income tax

A

fiksuoto dydžio pajamų mokestis.

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13
Q

Founder

A

Steigėjas

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14
Q

Funds

A

lėšos;

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15
Q

General Meeting of the Shareholders

A

Visuotinis akcininkų susirinkimas

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16
Q

Income and expense accounting journal

A

pajamų ir išlaidų apskaitos žurnalas

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17
Q

Income tax

A

(pajamų mokestis) A charge imposed by government on
the annual gains of a person, corporation, or other taxable unit derived through work, business
pursuits, investments, property dealings, and other sources determined in accordance with the Internal
Revenue Code or state law

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18
Q

Incorporation

A

(Juridinio asmens įsteigimas) the legal process used to

form a corporate entity or company)

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19
Q

To incorporate

A

įsteigti juridinį asmenį

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20
Q

Initial capital

A

the funding needed to start a new business

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21
Q

Initial contribution

A

Capital contributions made by a member to acquire an

interest in the company;

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22
Q

Joint-stock company

A

business owned by investors, where each investor

owning a share based on the amount of stock purchased;

23
Q

Legal entity/person

A

(Juridinis asmuo) an individual, company, or

organization that has legal rights and obligations.

24
Q

Limited liability

A

(Ribota atsakomybė) the condition by which
shareholders are legally responsible for the debts of a company only to the extent of the nominal value
of their shares

25
Q

Member dividends

A

Narių dividendai

26
Q

Minimum share capital

A

Minimalus įstatinis kapitalas

27
Q

Monetary

A

relating to the money in a country or relating to money

or in the form of money

28
Q

Monopolism

A

exists when a specific person or enterprise is the only

supplier of a particular commodity.

29
Q

Natural person

A

Fizinis asmuo

30
Q

Non-monetary

A

not relating to money or currency

31
Q

Non-profit organization

A

ne pelno siekianti organizacija;

32
Q

Notary (Public)

A

a person authorized to perform certain legal formalities,

especially to draw up or certify contracts, deeds, and other documents for use in other jurisdictions

33
Q

Pre-emptive right

A

Pirmumo teisė

34
Q

Private Limited Company

A

Uždaroji akcinė bendrovė

35
Q

Public company

A

a corporation whose ownership is distributed amongst
general public shareholders via the free trade of shares of stock on exchanges or over-the-counter
markets;

36
Q

Public institution

A

viešoji įstaiga;

37
Q

Purchase and sale receipt

A

pirkimo / pardavimo kvitas.

38
Q

Reorganisation

A

pertvarkymas/reorganizavimas;

39
Q

Share

A

(akcija) same as stock

40
Q

Share capital

A

the part of the capital of a company that comes from the

issue of shares.

41
Q

Shareholder

A

an owner of shares in a company

42
Q

Sickness benefit

A

ligos išmoka.

43
Q

Social insurance

A

a system of compulsory contribution to enable the

provision of state assistance in sickness, unemployment, etc.

44
Q

Small partnership

A

(Mažoji bendrija) a private legal entity with limited
liability. This means that members are not liable for their assets for the unfulfilled obligations of the
small partnership. A small partnership may be established by no more than 10 natural persons (there
may be one founder). A small partnership may engage in any activity not prohibited by law.

45
Q

Sole proprietorship

A

A business that legally has no separate existence from

its owner

46
Q

(Sole) shareholder

A

(Vienintelis) akcininkas; same as stockholder

47
Q

Startup

A

a business venture founded by one or more

entrepreneurs to develop a unique product or service and bring it to market.

48
Q

State Tax Inspectorate

A

valstybinė mokesčių inspekcija.

49
Q

Stock

A

a security that represents the ownership of

a fraction of a company;

50
Q

Stockholder

A

is a person, company, or institution that owns at least

one share of a company’s stock;

51
Q

Tax benefits/ relief

A

Mokesčių lengvatos

52
Q

Taxable profit

A

apmokestinamasis pelnas

53
Q

Unlimited liability

A

refers to the full legal responsibility that business

owners and partners assume for all business debts

54
Q

Value-added tax (VAT)

A

(Pridėtinės vertės mokestis (PVM)) a tax on the amount

by which the value of an article has been increased at each stage of its production or distribution

business English (1 decks)

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