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Razlage (1. - 5.) Flashcards

1
Q

University

A

A university is an institution of higher education and research and is usually divided into a number of academic units.

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2
Q

Diploma/university degree

A

A diploma is a document obtained after completing a shorter course, while a university degree refers to an academic award.

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3
Q

Required course/elective courses

A

Required courses are obligatory and elective courses are optional.

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4
Q

Gymnasium

A

Gymnasium is a sport hall.

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5
Q

Tuition/scholarship

A

Tuition is a fee students pay for instruction, while scholarship is an award of financial aid.

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6
Q

School facilities/school premises

A

School facilities refer mainly to buildings, while school premises refer to the land and buildings.

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7
Q

Human resources management (HRM)

A

Is an administrative process of hiring and managing people. A more recent term is talent management, as every company seeks to hire, develop and retain the best performers.

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8
Q

Contract of employment

A

It clearly specifies the rights and responsibilities of the employer.

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9
Q

Fringe benefits/perks

A

An effective system of financial and non-financial incentives.

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10
Q

A golden handshake/golden parachute

A

A lavish severance package of financial and non-financial nature when the employment is terminated.

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11
Q

A golden hello

A

A joining bonus on joining the company.

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12
Q

A labour crunch

A

A shortage of qualified workers.

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13
Q

Freelancer

A

Somebody who is self-employed and is not committed to a particular employer long term.

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14
Q

Internal recruitment

A

When companies promote employees within an organization.

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15
Q

Headhunting firm

A

A firm that helps a company find adequate employees.

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16
Q

Hire and fire “at will”

A

This means that employment can be terminated at any time without any reason.

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17
Q

A buyer

A

Selects and purchases stock or materials for a manufacturing business. (nabavni referent)

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18
Q

Sales executive

A

Works in sales and is responsible for purchasing. (komercialni direktor)

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19
Q

Entrepreneur

A

Is a person who has set up their own firm.

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20
Q

A servant

A

Works in the government department and is responsible for putting government plans into action. (državni uradnik)

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21
Q

Turnover

A

If employees are fired and hired regularly.

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22
Q

Benefits

A

When workers are laid off, they may apply for this.

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23
Q

Absenteeism

A

Regular absence from work with no good reason.

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24
Q

Staff retention

A

The decision to keep the current employees.

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25
Redeployment
When employees are moved to another task.
26
Performance appraisal
A meeting between an employee and their manager to evaluate the employee's work and to plan future tasks.
27
Flexi time
A system in which employees work a particular number of hours but can choose when to start and finish each day.
28
Financial forecast
It provides insight into how much funding the business might require to cover the initial start-up costs.
29
A sole trader/sole proprietor
Describes the type of business where one person owns and runs the business.
30
General unlimited partnership
Is a business where two or more people share the responsibilities for running the business and take equal share of the profits but are also fully liable. (d.n.o.)
31
A limited liability partnership
Is a business with limited liability where the owners' liability is restricted to their share/stock capital. (kapitalske družbe)
32
A private limited company or corporation (Ltd, LLC)
In LLC the share ownership is in private hands and not traded on the stock exchange. They are usually small and run as family businesses. (d.o.o.)
33
Public limited company or corporation (Plc, Inc, Corp, Co)
A large company whose shares can be bought by the general public.
34
A franchise
A company that is owned or controlled by another company.
35
Perservant
Persistent in doing something despite difficulties.
36
Impatient
Not accepting delay or opposition with calm and patience.
37
Flair for business
Natural ability to do business well.
38
Drive
A planned effort to achieve something.
39
Parent/holding company
A company that is the main owner of a subsidiary.
40
Subsidiary/daughter company
A large corporation consisting of several companies.
41
Corporate governance
A type of licence granting permission to operate a business in accordance with the rules and guidelines established by the franchisor.
42
To go public
To start selling shares on the stock exchange.
43
Raw material
The basic systems and services necessary for a country to run smoothly.
44
Headquarters
A place from which an organization is controlled.
45
Conglomerate
A natural or basic substance used in an industrial process.
46
Annual report
It presents the key financial statements of the previous year. It is consisted of: a balance sheet, a profit and loss account and a cash flow statement.
47
A balance sheet
Shows the financial position of the company and gives a picture of what the company owns or owes. It reports the company's assets, liabilities and shareholder's equity on a specific date.
48
Assets
Are items of value or the ability to earn money. They are divided into current and fixed assets.
49
Depreciation
A reduction in the value of a tangible asset.
50
Liabilities
Are obligations to pay suppliers, banks, tax authorities, pension funds and shareholders. They are divided into current and long-term.
51
Shareholders' equity
It consists of the capital invested by shareholders and retained earnings, which is the profit that has not been paid out as dividends.
52
A profit and loss account/ P/L account
It shows whether the company has made or lost money in the accounting period.
53
Net profit/bottom line
Are revenues less costs and expenses.
54
A cash flow statement
Shows how the company obtains and uses cash by recording inflows and outflows. They refer to operating activities, financing activities and investment activities.
55
Creative accounting/window dressing/cook the books/doctor the accounts
The practice of misstating the financial results of the company. It is a fraud.
56
Top line
Total revenues before paying expenses.
57
Double-entry bookkeeping
A system of recording every transaction twice.
58
Overheads
General costs that cannot be related to a specific product (rent).
59
A break-even point
Is the output at which revenue equals costs, with no profit or loss.
60
Tax evasion
Is making false declaration to tax authorities and it is illegal.

English (12 decks)

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