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recession
begynn å lære
a decline on business acitvity lasting several months - officially, two quaters or more
subprime
begynn å lære
adjective describing a loan offered to a borrower with poor credit rating
credit crunch
begynn å lære
a huge reduction in the amount of credit available for banks to lend
default
begynn å lære
failure to repay a loan
go bankrupt
begynn å lære
to become insolvent - unable to meet pay debts
securitization
begynn å lære
pooling (grouping together) financial assets which produce a cash flow, converting them into securities and selling them to investors, in order to get liquidity
bubble
begynn å lære
rapidly rising prices in a particular sector, followed by a rapid collapse
prime rate
begynn å lære
the interest rate that commercial banks charge their most creditworthy borrowers
deregulation
begynn å lære
the removal of many government controls from an industry or sector
write off
begynn å lære
to cancel a worthless asset or a bad debt from an industry
down payment
begynn å lære
an amount of money that you pay at the time that you buy something but is only a part of the total cost of that thing
bailout
begynn å lære
financial help given to institution eg bank
property ladder
begynn å lære
a series of stages in owning houses in which you buy a small house or apartment first and then buy a bigger or more expensive house when you have enough money:
parcel up
begynn å lære
to wrap something and make it into a parcel
mortgage-backed securities
begynn å lære
is a type of asset-backed security that is secured by a mortgage or collection of mortgages
collaterized debt obligations
begynn å lære
a debt security collaterlized by a number of debt obligations including loans and bonds of different credit quality and maturity
repossession
begynn å lære
taking back of sth due to debt
revenue
begynn å lære
=income, turnover, sales, the top line
cost of goods sold
begynn å lære
(=direct costs) includes manufacturing costs, salaries of manual (=blue-collar) workers, etc
operating expences
begynn å lære
costs resulting from the day to day activities of the business
non-operating income
begynn å lære
includes profits from investments in other companies
EBITDA
begynn å lære
stands for Earnings Before Interest Tax, Depreciation and Amortization
Earnings
begynn å lære
the bottom line/profit
Depreciation
begynn å lære
Depreciation can refer to the loss in value of a tangible asset (eg a vehicle)
Amortization
begynn å lære
refers to the loss in value of an intangible asset (eg the purchase of a licence or trademark). This loss over time is treaded as a cost and written off (=subtracted from the profit) over several years
interest
begynn å lære
refers to money paid to the bank for loans (or recieved from the bank for cash balances)
dividends
begynn å lære
money paid to shareholders
retained profit
begynn å lære
is transferred to the Balance Sheet, where it joins the amounts from previous years
accounts receivable
begynn å lære
the amount owed to the business by customers (creditors)
inventory
begynn å lære
the value of raw materials and stock
current assets
begynn å lære
may also include 'marketable securities' (= shares intended for disposal within one year)
fixtures
begynn å lære
part of a building that cannot be moved, such as lights
fixed assets
begynn å lære
may also include long-term financial investments
intangible assets
begynn å lære
include patents, trademarks, 'goodwill' (reputation, contacts and expertise of companies that have been bought)
bank debt
begynn å lære
(= loan capital) also includes any overdraft (=temporary negative Balance)
accounts payable
begynn å lære
is the money owed to suppliers
accrued items
begynn å lære
are those where an expence has been incurred but the money is not yet paid. Accrued salaries typically includes future bonuses
provisions
begynn å lære
can appear under current liabilities. These are amounts set aside for anticipated one-time payments that are not part of regular operations - perhaps a lawsuit or a compensation package for employees being laid off
mortgage
begynn å lære
long-term bank loan to buy a property
share capital
begynn å lære
(=common stock, AmE) amount raised at initial flotation on the stock market
profit and loss account
begynn å lære
(=income statement) summarizes business activity over a period of time.
balance sheet
begynn å lære
reports the company's finacial condition on a specific date. The basic equation that has to Balance is: assets=liabilities +shareholders equity
asset
begynn å lære
anything of value owned by a business
liability
begynn å lære
any amount owed to a creditor
shareholders' equity
begynn å lære
(=owners' equity) is what remains from the assets after all creditors have theoretically been paid.
cash flow statement
begynn å lære
it shows the real cash that is available to keep the business running day to day
trial balance
begynn å lære
summary of the ledger information to check whether the figures are accurate
cost centres
begynn å lære
discrete business units where budgets are spent
variance analysis
begynn å lære
comparing planned costs with actual costs
profit centres
begynn å lære
units where profits are generated
variable cost
begynn å lære
costs which increase on proportion to any rise in output
direct cost
begynn å lære
costs which can be indetified with one particular product
fixed costs
begynn å lære
costs which stay the same at all levels of output in the short term
indirect costs
begynn å lære
costs which result from the whole business not any particular products
operating costs
begynn å lære
costs resulting from the day-to-day activities of the business
capital expenditure
begynn å lære
the costs of buying or upgrading physical assets like buildings and machinery, often referred to in business as capex
marginal costs
begynn å lære
the costs of increasing output by one more unit
leverage
begynn å lære
the extent to which a firm relies on debt financing rather than equity financing
debt financing
begynn å lære
money raised has to be paid back to outside creditors (issuing bonds, bank loan/overdraft, trade credits)
equity financing
begynn å lære
money raised comes directly or indirectly from the owners of the business (issuing shares, reinvested earnings, sale of assets)
preparation of accounts
begynn å lære
ledger, invoices, trial balance
profit and loss account (co)
begynn å lære
EBITDA, costs of goods sold, operating expences
Balance sheet (co)
begynn å lære
accounts payable, current assets, shareholders' equity
principal
begynn å lære
amount raised by issuing the bonds

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