v management accounts - управлінський облік

Unit 10

Company performance

v management accounts - управлінський облік

v to provide data about operational efficiency – надавати інформацію про діяльність компанії

v operational efficiency –ефективність експлуатації

v financial accounts - фінансові звіти

v financial performance - финансовий результат (характеристика ефективності діяльності підприємства чи його підрозділу, що оцінюється за допомогою різноманітних показників прибутку та рентабельності)

v revenue - money received, generally from sales - прибуток

v to collect/receive revenue — отримувати прибуток

v to generate, produce, yield revenue — давати прибуток

v government revenue — державний прибуток

v annual, yearly revenue — річний прибуток

v monthly revenue — прибуток за місяць

v weekly revenue — тижневий прибуток

v net revenue —чистий прибуток

v Gross profit – the difference between a company’s total sales and costs of sales – валовий прибуток

v Net income – a company’s total revenue minus total expenses, also known as ‘the bottom line’ = net earnings - чистий прибуток

v to earn an income — заробляти

v annual income — річний прибуток

v earned income — прибуток

v fixed income — фіксований прибуток

v independent income — незалежний прибуток

v taxable income — прибуток, що підлягає оподаткуванню

v income after taxes -прибуток після сплати податків, чистий прибуток= profit after tax, after-tax earnings, post-tax profit, net profit after taxation, bottom line, post-tax income

v to present accounts – оприлюднити рахунки, звітувати про операції, здійсненні компанією

v stockholder’s equity – акціонерний капітал

v profits and losses – прибутки та витрати= incomes and expenditures - Profit – money that company has made. Losses – money that company has lost

v Asset – anything with money value that a company owns – активи компанії

v Liabilities – a company’s debts – заборгованість компанії

v Expenses – money that is spent on such things as salaries, rent, office supplies, advertising and taxes - витрати

v Currency – money in general use as cash, such as coins and banknotes - валюта

v Deposit – money or its equivalent paid into an organization for safe keeping, or as security, or to bear interest

v cash equivalent – money that has been invested but can be rapidly changed into cash - еквівалент грошових засобів

v listed company = quoted company, listed company, listed firm= зареєстрована на біржі компанія

v FAS – Financial Advisory Services – department that provides advice on finance

v MCS – Management Consulting Services - department that advised on performance

v TLS – Tax and Legal Services – department that provides taxation advice

v ABAS – Assurance Business Advisory Services – department that checks company accounts

v State Commission for Securities and the Stock Market (SCSSM) – державна комісія цінних паперів і фондової біржі

v SEC = Security Exchange Commission -Комісія з цінних паперів

v Generally Accepted Accounting Principles GAAP - стандарти бухгалтерського обліку

v annual report- щорічний звіт= annual report and accounts

v Report of management – letter, usually from the board chairperson and the chief financial officer, that takes responsibility for the validity of the financial information in the annual report, and states that the report compiles with SEC and other legal requirements - управлінський звіт

v Auditor’s report – this summary by independent public accountants shows whether the financial statements are complete, reliable, and prepared consistent with generally accepted accounting principles (GAAP) = auditor's opinion- аудиторський звіт = accountant's opinion, opinion letter, audit report, audit certificate, audit opinion, auditor's report, auditor's conclusion, certificate of accounts, opinion letter

v financial statements and notes –- these provides the complete numbers for the company’s financial performance and recent financial history - фінансові показники діяльності

v selected financial data –- this information summarizes a company’s financial condition and performance over five years or longer, including gross profit and net earnings - загальна фінансова інформація

v Statement of earnings – profit and loss account – shows how much revenue a company brings into the business, and the costs and expenses associated with earning that revenue during that time - звіт про прибутки та збитки

v Statement of cash flows – reports the flow of cash into and out of a company in a given year - звіт про рух капіталу

v Statement of financial position – balance sheet – reports a company’s financial status at a set date -балансовий звіт, бухгалтерський баланс

v management discussion –- this series of short, detailed reports discusses and analyzes the company’s performance - баланс операцій за звітний період.

v board of directors and management –this list gives the names and position titles of the company’s board of directors and top management team – керівний склад компанії.

v stockholder information - this information covers the basics – the company’s headquarters, the exchange on which the company trades its stock, the next annual stockholders’ meeting, and other general stockholder service information - – інформація для акціонерів.

v letter to stockholders –- this may be from the chairperson of the board of directors, the CEO or both, provides an analysis and a review of the year’s events, including any problems, issues, and successes the company had, it often lays out the company’s direction for the next year - лист-звернення до акціонерів.

v corporate message - reflects how a company sees itself, or it would like others to see it. It may cover the company’s lines of business, markets, mission, management philosophy, corporate culture, strategic direction - – презентація компанії

v financial highlights - gives a a quick summary of a company’s performance, the figures appear in a short table, usually accompanied by supporting graphs - – ключові фінансові показники.

v financial statement –фінансовий звіт = financial report, accounting report

v Independent public accountant –незалежний аудитор

v validity – юридична сила, юридична законність = legality, lawfulness

v a director – is a member of a board

v a chief executive officer (CEO) – is responsible for all operations - фінансовий директор

v a stockholder – has bought shares in the company

v a chairperson – is in charge of the board

v an auditor – is an outside financial expert

v balance of payments – платіжний баланс

v current account – поточні операції

v goods and services – товари, послуги

v current transfers – приватні, офіційні односторонні перекази

v capital and financial account – прямі інвестиції та інший довгостроковий капітал

v direct investment – прямі інвестиції

v portfolio investment – портфельні інвестиції

v net errors and omissions – помилки та пропуски

v reserve assets – підсумкова зміна резервів

v International Monetary Fund=IMF – Міжнародний валютний фонд=МВФ

v monetary fund – золотовалютний фонд

v foreign exchange holdings – резерви в іноземній валюті

v migrants transfers – приватні перекази

v the value of a company – економічна рентабельність компанії на ринку

v company’s financial affairs – фінансова діяльність компанії

v a free market system – вільний ринок

v investing public - інвестори

v to have a stake in the business – мати свою частку у бізнесі

v company’s lifeblood – the essential item

v a snapshot – information that quickly shows a situation at a point in time

v Adequacy of resources – sufficiency

v to lay out – to present

v a mission – the aim of an organization

v corporate culture - Alternative term for organizational culture - Pervasive, deep, largely subconscious, and tacit code that gives the 'feel' of an organization and determines what is considered right or wrong, important or unimportant, workable or unworkable in it, and how it responds to the unexpected crises, jolts, and sudden change.

v strategic direction - Course of action that leads to the achievement of the goals of an organization's strategy.

v interest bearing - Investments such as bonds and certificates of deposit that pay regular, periodic interest.

v Open (publicly held) company - Firm whose shares are publicly traded, and are not monopolized by a small group of investors.

v Closed (privately held) company - Firm whose all issued shares are held by a family or a small group of investors and, therefore, cannot be bought by the public.

v Open joint-stock company - In the UK: The original name for a corporation in which the liability of the owners is limited to the nominal value of the stock (shares) held by them. In the US: Corporation with unlimited liability for the shareholders. Investors in a US joint stock company receive stock (shares) which can be transferred, and can elect a board of directors, but are jointly-and-severally liable for company's debts and obligations. A US joint stock company cannot hold title to a real property.

v To be swallowed by a powerful industrial-financial group – To be bought out by larger business entity - бути поглинутим/увійти до складу більшою корпорацією

v High-income part of the economy – високоприбутковий сектор економіки

v To interfere in economic process – втручатися в економічний процес

v To take over a corporation – очолити корпорацію

v Public offer - Offer of sale of an issue of securities to general public by the issuer, after meeting all requirements of the securities inspectorate. Public offerings are commonly handled by underwriters who guaranty the placement (sale) of the entire issue.

v State-run businesses – бізнес, що контролюється урядом (державою)

v Unheard-of blossoming of the shadow economy – масштабне процвітання тіньової економіки

v Large-scale investment – велико бюджетні інвестиції

Дата добавления: 2015-09-28