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

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