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spørsmålet		svaret
keeping financial records and prepering financial statements begynn å lære		financial accounting
determining the unit cost of manufactured products including indirect costs begynn å lære		cost accounting
calculating how much tax an individual or a company should pay - or trying to reduce this figure begynn å lære		tax accounting
the use of company’s accounting data by its managers for planning and control begynn å lære		management accounting
anything owned by a business - cash, buildings, machines, equipment, etc. begynn å lære		assets
the money that a company receives from supplying goods and services begynn å lære		income
the money that company spends begynn å lære		expenditure, expenses
money that a company will have to pay to someone else- bills, debits, interests, taxes begynn å lære		liabilities
recording transaction (purchases and sales) in ladgers begynn å lære		bookkeeping
checking ang evaluating financial records begynn å lære		auditing
A charge for arranging a transaction (e.g. buying or selling securities) begynn å lære		Commission
A charge for a service performed by a bank begynn å lære		Fee
Payment for an insurance policy begynn å lære		Premiums
A reduction in the value of the asset, charge against profits begynn å lære		Amortization
Adjective meaning after all deductions have been made begynn å lære		Net
Adjective meaning for a whole group of companies begynn å lære		Consolidated
Adjective meaning one year or less in financial statements begynn å lære		Short - term
Part - ownership (less than 50 %) of other companies begynn å lære		Minority interests
Things of a value that cannot be physically touched, such as reputation (goodwill), brand names and trademarks begynn å lære		Intangible assets
The not worth of a company the amount by which exceed liabilities begynn å lære		Shareholders’ equity

ang semestr II

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