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a way of allocating costs to products according to the different activities they require commencer à apprendre
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the real amount paid or incurred, as opposed to an estimated or standard cost commencer à apprendre
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a bookkeeping entry made at the end of an accounting period to assign income or expenses to a differeent period commencer à apprendre
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the tasks involed in managing, controlling or operating a business commencer à apprendre
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a person who acts for or represents or negotiates purchases and sales for another person commencer à apprendre
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see ANNUAL GENERAL MEETING commencer à apprendre
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a bill of lading used in airfreight commencer à apprendre
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a measure of the performance of an investment, adjusted for the risk related the specific security, rather than the overall market commencer à apprendre
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depreciating or writing off an intagible asset over its projected life commencer à apprendre
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a wealthy individual who provides capital for a start-up company commencer à apprendre
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british term for a yearly meeting with the directors to which companies have to invite all shaholders commencer à apprendre
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ANNUAL GENERAL MEETING (AGM)
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commencer à apprendre
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annual meetings of stockholders
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a document sent to shareholders givibg details about a company’s activities in the preceding year, and financial data organized into financial statements commencer à apprendre
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see conpetition authority commencer à apprendre
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legislation to prevent companies foarming large, potentially monopolistic combinations commencer à apprendre
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to rise in price or value commencer à apprendre
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the increase in the value of an asset commencer à apprendre
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a document stating the rules and regulations of a company, setting out shareholders’ rights, direstirs’ duties, etc commencer à apprendre
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Articles of Association/ Bylaws
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a business that is recognized as a legal entity with duties and rights, that is separate from the actual persons who run and own it commencer à apprendre
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the price at which a trader will sell a currency commencer à apprendre
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something of value owned by a business and used to generate income commencer à apprendre
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dividing up an investor’s portfolio into different classes of investments commencer à apprendre
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all the tangible assets held by a company or an individual investor commencer à apprendre
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an alternative name for WEALTH MANAGMENT commencer à apprendre
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acquiring a poorly performing or undervalued company and then selling off the assets at a profit commencer à apprendre
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an alternative term for insurance, often used with life insurance commencer à apprendre
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see AUTOMATED TELLER MACHINE commencer à apprendre
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reviewing and evaluating financial records commencer à apprendre
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a person eho reviews and evaluates financial records commencer à apprendre
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a report on a company’s accounts written by external auditors commencer à apprendre
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the economic situation during a period in which the governament reduces its spending, increases taxation etc commencer à apprendre
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an alternative US term for AUTHORIZED SHARE CAPITAL commencer à apprendre
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an independent distributor given the right to sell a company’s products in a particular area commencer à apprendre
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the maximum amount ofa particular type of share a company can issue according to its MEMORANDUM OF ASSOCIATION or CERTIFICATE OF INCORPORATION commencer à apprendre
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authorized share capital/ authorized capital stock
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see ACTIVITY - BASED COSTING commencer à apprendre
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describesa bond with a market price higher than its face value commencer à apprendre
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the ability to produce a partucular good more cheaply than any other country commencer à apprendre
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commencer à apprendre
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deducting most of the cost of a capital investment from taxable profits during the first years of use commencer à apprendre
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commencer à apprendre
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a statement of money paid or owned; a record of changes in the value of assets, liabilities, etc an arrangement with a firm that allows credit for payments commencer à apprendre
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the profession or business of an account commencer à apprendre
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a person responsible for reporting and analyzing a business’s financial transactions commencer à apprendre
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another name for bookkeeper commencer à apprendre
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a business is an accounting unit separate from its owners and their oersonal transactions commencer à apprendre
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accounting/economic/separate antity assumption
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on a balance sheet: assets= liabilities+ owners’ equity commencer à apprendre
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a twelve-month period that constitutes an organizations’ financial year commencer à apprendre
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basic rules of accounting that should be followed in preparing accounts and financial statements commencer à apprendre
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rules for reporting accounting data in financial statements that are used in a particular country commencer à apprendre
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an organization’s set of accounting recirds fir a particular period commencer à apprendre
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another name for bookkeeper commencer à apprendre
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amounts of money owned to suppliers for purchases made on credit commencer à apprendre
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accounts payable/creditors
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amounts of money owned by customers for goods or services sold on credit commencer à apprendre
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accounts receivable/ debtors
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a system of accounting in which revenue is recognized (or recorded) when it is earned and expenses are recognized when they are incurred commencer à apprendre
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an expense that has occurred and been recorded on a balance sheet, but has not yet been paid commencer à apprendre
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to grow by way of regular additions commencer à apprendre
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the total depreciation of tangible asset up to a specific date commencer à apprendre
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liquid asset divided by current liabilities commencer à apprendre
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acid test ratio/quick ratio
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to buy, gain, get, recieve or take possession of something; to take over a company by buying its stock to make an acquisition commencer à apprendre
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to takeover of a company by buying the majority of its stocks commencer à apprendre
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the actual on an investment relative to an average or benchmark commencer à apprendre
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buying and selling assets and changing a portfolio frequently commencer à apprendre
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