List Of Terms Flashcards
Financial substantiation
Financiële onderbouwing
Profit n loss account
Winst- en verliesrekening
Resultatenrekening
- Overview of the revenues and costs during a particular period of time.
Share
Aandeel
Preference Share
Preferent aandeel
- Purpose is financing: every shareholder has a right to a fixed dividend percentage
- Purpose protection: issuing shares to a friendly party. The company can be protected from a hostile take over.
Cumulative preference share
Cumulatief preferent aandeel
- Right to fixed (annual) dividend keeps existing, even as it is not possible to pay because there is none or too little profit
Priority share
Priorieteitsaandeel
Non-voting share
Aandeel zonder stemrecht
Appropriation of profit
Winstverdeling
Issue (of shares)
Uitgifte (emissie) van aandelen
Rights issue (of shares)
Claimemissie
Financial viability
Finaciële gezondheid
Limited LIability Company (LLC)
Besloten vennootschap (B.V.)
Public Liability Company (PLC)
Naamloze vennootschap (N.V.)
Ratio
Kengetal
Assets
Activa - Goods and resources owned by the company
Fixed assets
Vaste activa - assets with a duration time longer than one year. (Annual) depreciation.
Current assets
Vlottende activa - Assets with a duration time less than one year.
Liquid assets
Liquide middelen - Credit balance(s) at bank accounts and/or cash.
Equity
Eigen vermogen
- Provided by the owners of a company
- Permanent equity
- Venturous, so risk bearing
Liabilities
Schulden - Debts of the company
Inventory
Inventaris
Accounts payable
Crediteuren
When you receive credit from your supplier
Depreciations
Afschrijvingen
Bank balance
Banksaldo
Sales on account
Verkopen op rekening
Redemptions
Aflossingen
Mortgage
Hypotheek
Private drawings
Privé-opnamen
Stock
Voorraad
Accounts receivable
Debiteuren
When you provide a supplier credit
Debt capital long
Lang vreemd vermogen - Liabilities (loans) with durations longer than one year.
Debt capital short
Kort vreemd vermogen - Liabilities with a duration shorter than one year.
Venturous
Ondernemend
Risk bearing
Risicodragend
Debenture loan
Obligatielening
Realisation principle
Realisatieprincipe
- Turnover (sales) are accounted for on the invoicedate (the moment of sale/delivery)