Vocabulary Flashcards

1
Q

What does “Accrual” mean?

A

Periodiseret/periodiseringsprincippet.

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2
Q

What does “double-entry bookkeeping” mean?

A

Det dobbelte bogholderi

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3
Q

What does “Comprehensive” mean?

A

Sammanfattende

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4
Q

What does “Comprehensive Income” mean?

A

Totalindkomst

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5
Q

What does “Disposals” mean?

A

Årets Afgang

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6
Q

What does “Depletion” mean?

A

Udtynding

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7
Q

What does “V-A-R” mean?

A

Valua At Risk

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8
Q

What does “Default” mean?

A

Misligeholdelse

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9
Q

What does “Remuneration” mean?

A

Vederlag

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10
Q

What does “Income Smoothing” mean?

A

Indkomst udjævning

Forekommer når man forsøger at påvirke resultater grundet incitamenter.

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11
Q

What does “Recurring” mean?

A

Tilbagevendende

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12
Q

What does “Transitory” mean?

A

Forbigående/ enkelt stående tilfælde.

Ex. Omostninger der kun forventes at komme en gang.

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13
Q

What does “Liquidation” mean?

A

konkurs/afvikling

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14
Q

What does “Prevalent” mean?

A

Fremherskende

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15
Q

What does “receipts” mean?

A

Kvitteringer

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16
Q

What does “retained” mean?

A

Bibeholdt

17
Q

What does “Scrunity” mean?

A

Kontrol

18
Q

What does “Retained Earnings” mean?

A

Overført Resultat

19
Q

What does “participations” mean?

A

Kapitalinteresser

20
Q

What does “Cash flow hedges” mean?

A

Sikring af pengestrømme

Ex. købe optioner, således at man sikrer sig mod prisfald

21
Q

What does “Sales on Account” mean?

A

Et salg hvor der betales på kredit, således at der opstår tilgodehavende, her kundetilgodehavende. (trade receivables)

22
Q

What does “obsolescence” mean?

A

Forældelse

23
Q

What does “Salvage” mean?

A

restværdi / Scrapværdi

24
Q

What does “Loans & Borrowing” mean?

A

Udlån( giver lån til andre), og indlån (normalt lån man tager i bank ex)

25
Q

What does “ Revaluation” mean?

A

Opskrivning

26
Q

What does “ Materiality” mean?

A

Væsentlighed