woordenlijst excel NL-ENG Flashcards

1
Q

JAARREKENING

A

ANNUAL ACCOUNTS

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2
Q

ACTIEF

A

ASSETS

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3
Q

BALANS NA WINSTVERDELING

A

BALANCE SHEET AFTER APPROPRIATION ACTIVA

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4
Q

Oprichtingskosten

A

Formation expenses

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5
Q

Vaste activa

A

Fixed assets

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6
Q

Immateriële vaste activa

A

Intangible fixed assets.

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7
Q

Materiële vaste activa.

A

Tangible fixed assets

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8
Q

Terreinen en gebouwen

A

Land and buildings

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9
Q

Installaties, machines en uitrusting

A

Plant, machinery and equipment

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10
Q

Meubilair en rollend materieel.

A

Furniture and vehicles

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11
Q

Leasing en soortgelijke rechten

A

Leasing and other similar rights.

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12
Q

Overige materiële vaste activa.

A

Other tangible fixed assets

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13
Q

Activa in aanbouw en vooruitbetalingen.

A

Assets under construction and advance payments

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14
Q

Financiële vaste activa.

A

Financial fixed assets

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15
Q

Verbonden ondernemingen

A

Affiliated Companies.

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16
Q

Deelnemingen

A

Participating interests.

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17
Q

Vorderingen.

A

Amounts receivable

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18
Q

Ondernemingen waarmee een deelnemingsverhouding bestaat

A

Other companies linked by participating interests

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19
Q

Deelnemingen

A

Participating interests.

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20
Q

Vorderingen.

A

Amounts receivable

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21
Q

Andere financiële vaste activa

A

Other financial fixed assets

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22
Q

Aandelen

A

Shares

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23
Q

Vorderingen en borgtochten in contanten

A

Amounts receivable and cash guarantees

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24
Q

Vlottende activa

A

Current assets

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25
Q

Vorderingen op meer dan één jaar.

A

Amounts receivable after more than one year .

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26
Q

Handelsvorderingen

A

Trade debtors

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27
Q

Overige vorderingen

A

Other amounts receivable

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28
Q

Voorraden en bestellingen in uitvoering

A

Stocks and contracts in progress

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29
Q

Voorraden

A

Stocks.

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30
Q

Grond- en hulpstoffen

A

Raw materials and consumables

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31
Q

Goederen in bewerking

A

Work in progress.

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32
Q

Gereed product

A

Finished goods

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33
Q

Handelsgoederen

A

Goods purchased for resale.

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34
Q

Onroerende goederen bestemd voor verkoop.

A

Immovable property intended for sale.

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35
Q

Vooruitbetalingen

A

Advance payments

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36
Q

Bestellingen in uitvoering

A

Contracts in progress

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37
Q

Vorderingen op ten hoogste één jaar

A

Amounts receivable within one year .

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38
Q

Handelsvorderingen

A

Trade debtors

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39
Q

Overige vorderingen

A

Other amounts receivable

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40
Q

Geldbeleggingen

A

Current investments

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41
Q

Eigen aandelen.

A

Own shares

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42
Q

Overige beleggingen.

A

Other investments

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43
Q

Liquide middelen

A

Cash at bank and in hand.

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44
Q

Overlopende rekeningen

A

Accruals and deferred income.

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45
Q

TOTAAL VAN DE ACTIVA

A

TOTAL ASSETS

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46
Q

PASSIVA

A

EQUITY AND LIABILITIES

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47
Q

Eigen vermogen

A

Equity

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48
Q

Inbreng

A

Contributions

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49
Q

Kapitaal.

A

Capital.

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50
Q

Geplaatst kapitaal

A

Issued capital

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51
Q

Niet-opgevraagd kapitaal1

A

Uncalled capital3

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52
Q

Buiten kapitaal

A

Beyond capital

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53
Q

Uitgiftepremies

A

Share premium account

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54
Q

Andere.

A

Other

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55
Q

Herwaarderingsmeerwaarden

A

Revaluation surpluses

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56
Q

Reserves

A

Reserves

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57
Q

Onbeschikbare reserves

A

Reserves not available

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58
Q

Wettelijke reserve.

A

Legal reserve

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59
Q

Statutair onbeschikbare reserves

A

Reserves not available statutory

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60
Q

Inkoop eigen aandelen

A

Purchase and own shares.

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61
Q

Financiële steunverlening.

A

Financial support.

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62
Q

Overige.

A

Other

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63
Q

Belastingvrije reserves.

A

Untaxed reserves.

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64
Q

Beschikbare reserves

A

Available reserves

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65
Q

Overgedragen winst (verlies) (+)/(-)

A

Accumulated profits (losses)

66
Q

Kapitaalsubsidies

A

Capital subsidies

67
Q

Voorschot aan de vennoten op de verdeling van het netto-actief

A

Advance to shareholders on the distribution of net assets

68
Q

Voorzieningen en uitgestelde belastingen

A

Provisions and deferred taxes.

69
Q

Voorzieningen voor risico’s en kosten

A

Provisions for liabilities and charges

70
Q

Pensioenen en soortgelijke verplichtingen.

A

Pensions and similar obligations.

71
Q

Belastingen

A

Taxes

72
Q

Grote herstellings- en onderhoudswerken

A

Major repairs and maintenance

73
Q

Milieuverplichtingen

A

Environmental obligations.

74
Q

Overige risico’s en kosten

A

Other liabilities and charges.

75
Q

Uitgestelde belastingen

A

Deferred taxes

76
Q

Schulden

A

Amounts payable

77
Q

Schulden op meer dan één jaar

A

Amounts payable after more than one year

78
Q

Financiële schulden

A

Financial debts

79
Q

Achtergestelde leningen.

A

Subordinated loans.

80
Q

Niet-achtergestelde obligatieleningen

A

Unsubordinated loans.

81
Q

Leasingschulden en soortgelijke schulden

A

Leasing and other similar obligations

82
Q

Kredietinstellingen

A

Credit institutions

83
Q

Overige leningen

A

Other loans.

84
Q

Handelsschulden

A

Trade debts

85
Q

Leveranciers.

A

Suppliers

86
Q

Te betalen wissels.

A

Bills of exchange payable.

87
Q

Vooruitbetalingen op bestellingen

A

Advance payments on contracts in progress

88
Q

Overige schulden.

A

Other amounts payable.

89
Q

Schulden op ten hoogste één jaar

A

Amounts payable within one year

90
Q

Schulden op meer dan één jaar die binnen het jaar vervallen

A

Current portion of amounts payable after more than one year falling due within one year.

91
Q

Financiële schulden

A

Financial debts

92
Q

Kredietinstellingen

A

Credit institutions

93
Q

Overige leningen

A

Other loans.

94
Q

Handelsschulden

A

Trade debts

95
Q

Leveranciers.

A

Suppliers

96
Q

Te betalen wissels.

A

Bills of exchange payable.

97
Q

Vooruitbetalingen op bestellingen

A

Advanced payments on contracts in progress

98
Q

Schulden met betrekking tot belastingen, bezoldigingen en sociale lasten

A

Taxes, remuneration and social security.

99
Q

Belastingen

A

Taxes.

100
Q

Bezoldigingen en sociale lasten

A

Remuneration and social security.

101
Q

Overige schulden.

A

Other amounts payable.

102
Q

Overlopende rekeningen

A

Accruals and deferred income

103
Q

TOTAAL VAN DE PASSIVA.

A

TOTAL LIABILITIES

104
Q

RESULTATENREKENING

A

PROFIT AND LOSS ACCOUNT

105
Q

Bedrijfsopbrengsten

A

Operating income

106
Q

Omzet

A

Turnover.

107
Q

Voorraad goederen in bewerking en gereed product en bestellingen in uitvoering: toename (afname)

A

Stock of finished goods and work and contracts in progress: increase (decrease)

108
Q

Geproduceerde vaste activa

A

Produced fixed asset.

109
Q

Andere bedrijfsopbrengsten.

A

Other operating income.

110
Q

Niet-recurrente bedrijfsopbrengsten.

A

Non-recurring operating income.

111
Q

Bedrijfskosten

A

Operating charges

112
Q

Handelsgoederen, grond- en hulpstoffen.

A

Goods for resale, raw materials and consumables

113
Q

Aankopen

A

Purchases

114
Q

Voorraad: afname (toename) (+)/(-)

A

Stocks: decrease (increase) (+)/(-)

115
Q

Diensten en diverse goederen

A

Services and other goods Bezoldigingen, sociale lasten en pensioenen (+)/(-)

116
Q

Afschrijvingen en waardeverminderingen op oprichtingskosten, op immateriële en materiële vaste activa

A

Amortizations of and other amounts written down on formation expenses, intangible and tangible fixed assets.

117
Q

Waardeverminderingen op voorraden, op bestellingen in uitvoering en op handelsvorderingen: toevoegingen (terugnemingen)

A

Amounts written down on stocks, contracts in progress and trade debtors: additions (write-backs)

118
Q

Voorzieningen voor risico’s en kosten: toevoegingen (bestedingen en terugnemingen)

A

Provisions for liabilities and charges: appropriations (uses and write-backs)

119
Q

Andere bedrijfskosten

A

Other operating charges

120
Q

Als herstructureringskosten geactiveerde bedrijfskosten

A

Operating charges reported as assets under restructuring costs

121
Q

Niet-recurrente bedrijfskosten.

A

Non-recurring operating charges.

122
Q

Bedrijfswinst (Bedrijfsverlies) (+)/(-)

A

Operating profit (loss)

123
Q

Financiële opbrengsten

A

Financial income

124
Q

Recurrente financiële opbrengsten

A

Recurring financial income

125
Q

Opbrengsten uit financiële vaste activa.

A

Income from financial fixed assets. Opbrengsten uit vlottende activa

126
Q

Andere financiële opbrengsten.

A

Other financial income.

127
Q

Niet-recurrente financiële opbrengsten

A

Non-recurring financial income.

128
Q

Financiële kosten

A

Financial charges

129
Q

Recurrente financiële kosten

A

Recurring financial charges.

130
Q

Kosten van schulden

A

Debt charges

131
Q

Waardeverminderingen op vlottende activa andere dan voorraden, bestellingen in uitvoering en handels- vorderingen: toevoegingen (terugnemingen). (+)/(-)

A

Amounts written down on current assets other than stocks, contracts in progress and trade debtors: additions (write-backs)

132
Q

Andere financiële kosten

A

Other financial charges.

133
Q

Niet-recurrente financiële kosten

A

Non-recurring financial charges

134
Q

Winst (Verlies) van het boekjaar vóór belasting (+)/(-)

A

Profit (Loss) for the period before taxes

135
Q

(+)/(-) Onttrekking aan de uitgestelde belastingen

A

Transfer from deferred taxes

136
Q

Overboeking naar de uitgestelde belastingen

A

Transfer to deferred taxes.

137
Q

Belastingen op het resultaat (+)/(-)

A

Income taxes on the result

138
Q

Belastingen

A

Taxes

139
Q

Regularisering van belastingen en terugneming van voorzieningen voor belastingen

A

Adjustment of income taxes and write-back of tax provisions

140
Q

Winst (Verlies) van het boekjaar (+)/(-)

A

Profit (Loss) of the period

141
Q

Onttrekking aan de belastingvrije reserves

A

Transfer from untaxed reserves

142
Q

Overboeking naar de belastingvrije reserves

A

Transfer to untaxed reserves.

143
Q

Te bestemmen winst (verlies) van het boekjaar (+)/(-)

A

Profit (Loss) of the period available for appropriation

144
Q

RESULTAATVERWERKING

A

APPROPRIATION ACCOUNT

145
Q

Te bestemmen winst (verlies) (+)/(-)

A

Profit (Loss) to be approved

146
Q

Te bestemmen winst (verlies) van het boekjaar.(+)/(-)

A

Profit (Loss) of the period available for appropriation

147
Q

Overgedragen winst (verlies) van het vorige boekjaar (+)/(-)

A

Profit (Loss) of the preceding period brought forward

148
Q

Onttrekking aan het eigen vermogen

A

Transfer from equity

149
Q

aan de inbreng

A

from contributions.

150
Q

aan de reserves

A

from reserves

151
Q

TOEVOEGING AAN HET EIGEN VERMOGEN

A

Appropriations to equity

152
Q

aan de inbreng

A

to contributions

153
Q

aan de wettelijke reserve

A

to legal service

154
Q

aan de overige reserves

A

to other reserves

155
Q

Over te dragen winst (verlies) (+)/(-)

A

Profit (Loss) to be carried forward

156
Q

Tussenkomst van de vennoten in het verlies

A

Shareholders’ contribution in respect of losses

157
Q

Uit te keren winst.

A

Profit to be distributed.

158
Q

Vergoeding van de inbreng.

A

Compensation for contributions.

159
Q

Bestuurders of zaakvoerders

A

Directors or managers.

160
Q

Werknemers

A

Employees.

161
Q

Andere rechthebbenden

A

Other beneficiaries