Vocabulary Flashcards
What does “Accrual” mean?
Periodiseret/periodiseringsprincippet.
What does “double-entry bookkeeping” mean?
Det dobbelte bogholderi
What does “Comprehensive” mean?
Sammanfattende
What does “Comprehensive Income” mean?
Totalindkomst
What does “Disposals” mean?
Årets Afgang
What does “Depletion” mean?
Udtynding
What does “V-A-R” mean?
Valua At Risk
What does “Default” mean?
Misligeholdelse
What does “Remuneration” mean?
Vederlag
What does “Income Smoothing” mean?
Indkomst udjævning
Forekommer når man forsøger at påvirke resultater grundet incitamenter.
What does “Recurring” mean?
Tilbagevendende
What does “Transitory” mean?
Forbigående/ enkelt stående tilfælde.
Ex. Omostninger der kun forventes at komme en gang.
What does “Liquidation” mean?
konkurs/afvikling
What does “Prevalent” mean?
Fremherskende
What does “receipts” mean?
Kvitteringer
What does “retained” mean?
Bibeholdt
What does “Scrunity” mean?
Kontrol
What does “Retained Earnings” mean?
Overført Resultat
What does “participations” mean?
Kapitalinteresser
What does “Cash flow hedges” mean?
Sikring af pengestrømme
Ex. købe optioner, således at man sikrer sig mod prisfald
What does “Sales on Account” mean?
Et salg hvor der betales på kredit, således at der opstår tilgodehavende, her kundetilgodehavende. (trade receivables)
What does “obsolescence” mean?
Forældelse
What does “Salvage” mean?
restværdi / Scrapværdi
What does “Loans & Borrowing” mean?
Udlån( giver lån til andre), og indlån (normalt lån man tager i bank ex)
What does “ Revaluation” mean?
Opskrivning
What does “ Materiality” mean?
Væsentlighed
